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Public Act 92-0016
HB0708 Enrolled LRB9203186EGfg
AN ACT to revise the law by combining multiple enactments
and making technical corrections.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 1. Nature of this Act.
(a) This Act may be cited as the First 2001 General
Revisory Act.
(b) This Act is not intended to make any substantive
change in the law. It reconciles conflicts that have arisen
from multiple amendments and enactments and makes technical
corrections and revisions in the law.
This Act revises and, where appropriate, renumbers
certain Sections that have been added or amended by more than
one Public Act. In certain cases in which a repealed Act or
Section has been replaced with a successor law, this Act
incorporates amendments to the repealed Act or Section into
the successor law. This Act also corrects errors, revises
cross-references, and deletes obsolete text.
(c) In this Act, the reference at the end of each
amended Section indicates the sources in the Session Laws of
Illinois that were used in the preparation of the text of
that Section. The text of the Section included in this Act
is intended to reconcile the different versions of the
Section found in the Public Acts included in the list of
sources, but may not include other versions of the Section to
be found in Public Acts not included in the list of sources.
The list of sources is not a part of the text of the Section.
(d) Public Acts 91-001 through 91-937 were considered in
the preparation of the combining revisories included in this
Act. Many of those combining revisories contain no striking
or underscoring because no additional changes are being made
in the material that is being combined.
Section 5. The Regulatory Sunset Act is amended by
changing Sections 4.10, 4.20, and 4.21 as follows:
(5 ILCS 80/4.10) (from Ch. 127, par. 1904.10)
Sec. 4.10. The following Acts are repealed December 31,
1999:
The Fire Equipment Distributor and Employee Regulation
Act.
The Land Sales Registration Act of 1989.
(Source: P.A. 91-91, eff. 7-9-99; 91-92, eff. 7-9-99; 91-132,
eff. 7-16-99; 91-133, eff. 7-16-99; 91-245, eff. 12-31-99;
91-255, eff. 12-30-99; revised 11-9-99.)
(5 ILCS 80/4.20)
Sec. 4.20. Acts Act repealed on January 1, 2010 December
31, 2009. The following Acts are Act is repealed on January
1, 2010 December 31, 2009:
The Auction License Act.
The Illinois Architecture Practice Act of 1989.
The Illinois Landscape Architecture Act of 1989.
The Illinois Professional Land Surveyor Act of 1989.
The Land Sales Registration Act of 1999.
The Illinois Orthotics, Prosthetics, and Pedorthics
Practice Act.
The Perfusionist Practice Act.
The Professional Engineering Practice Act of 1989.
The Real Estate License Act of 2000.
The Structural Engineering Practice Act of 1989.
(Source: P.A. 91-91, eff. 7-9-99; 91-92, eff. 7-9-99; 91-132,
eff. 7-16-99; 91-133, eff. 7-16-99; 91-245, eff. 12-31-99;
91-255, eff. 12-30-99; 91-338, eff. 12-30-99; 91-580, eff.
1-1-00; 91-590, eff. 1-1-00; 91-603, eff. 1-1-00; revised
12-10-99.)
(5 ILCS 80/4.21)
Sec. 4.21. Acts Act repealed on January 1, 2011. The
following Acts are Act is repealed on January 1, 2011:
The Fire Equipment Distributor and Employee Regulation
Act of 2000.
The Radiation Protection Act of 1990.
(Source: P.A. 91-752, eff. 6-2-00; 91-835, eff. 6-16-00;
revised 9-1-00.)
Section 6.5. The Illinois Administrative Procedure Act
is amended by changing Section 10-50 as follows:
(5 ILCS 100/10-50) (from Ch. 127, par. 1010-50)
Sec. 10-50. Decisions and orders.
(a) A final decision or order adverse to a party (other
than the agency) in a contested case shall be in writing or
stated in the record. A final decision shall include
findings of fact and conclusions of law, separately stated.
Findings of fact, if set forth in statutory language, shall
be accompanied by a concise and explicit statement of the
underlying facts supporting the findings. If, in accordance
with agency rules, a party submitted proposed findings of
fact, the decision shall include a ruling upon each proposed
finding. Parties or their agents appointed to receive
service of process shall be notified either personally or by
registered or certified mail of any decision or order. Upon
request a copy of the decision or order shall be delivered or
mailed forthwith to each party and to his attorney of record.
(b) All agency orders shall specify whether they are
final and subject to the Administrative Review Law.
(c) A decision by any agency in a contested case under
this Act shall be void unless the proceedings are conducted
in compliance with the provisions of this Act relating to
contested cases, except to the extent those provisions are
waived under Section 10-70 10-75 and except to the extent the
agency has adopted its own rules for contested cases as
authorized in Section 1-5.
(Source: P.A. 87-823; revised 2-24-00.)
Section 7. The Freedom of Information Act is amended by
changing Section 7 as follows:
(5 ILCS 140/7) (from Ch. 116, par. 207)
Sec. 7. Exemptions.
(1) The following shall be exempt from inspection and
copying:
(a) Information specifically prohibited from
disclosure by federal or State law or rules and
regulations adopted under federal or State law.
(b) Information that, if disclosed, would
constitute a clearly unwarranted invasion of personal
privacy, unless the disclosure is consented to in writing
by the individual subjects of the information. The
disclosure of information that bears on the public duties
of public employees and officials shall not be considered
an invasion of personal privacy. Information exempted
under this subsection (b) shall include but is not
limited to:
(i) files and personal information maintained
with respect to clients, patients, residents,
students or other individuals receiving social,
medical, educational, vocational, financial,
supervisory or custodial care or services directly
or indirectly from federal agencies or public
bodies;
(ii) personnel files and personal information
maintained with respect to employees, appointees or
elected officials of any public body or applicants
for those positions;
(iii) files and personal information
maintained with respect to any applicant, registrant
or licensee by any public body cooperating with or
engaged in professional or occupational
registration, licensure or discipline;
(iv) information required of any taxpayer in
connection with the assessment or collection of any
tax unless disclosure is otherwise required by State
statute; and
(v) information revealing the identity of
persons who file complaints with or provide
information to administrative, investigative, law
enforcement or penal agencies; provided, however,
that identification of witnesses to traffic
accidents, traffic accident reports, and rescue
reports may be provided by agencies of local
government, except in a case for which a criminal
investigation is ongoing, without constituting a
clearly unwarranted per se invasion of personal
privacy under this subsection.
(c) Records compiled by any public body for
administrative enforcement proceedings and any law
enforcement or correctional agency for law enforcement
purposes or for internal matters of a public body, but
only to the extent that disclosure would:
(i) interfere with pending or actually and
reasonably contemplated law enforcement proceedings
conducted by any law enforcement or correctional
agency;
(ii) interfere with pending administrative
enforcement proceedings conducted by any public
body;
(iii) deprive a person of a fair trial or an
impartial hearing;
(iv) unavoidably disclose the identity of a
confidential source or confidential information
furnished only by the confidential source;
(v) disclose unique or specialized
investigative techniques other than those generally
used and known or disclose internal documents of
correctional agencies related to detection,
observation or investigation of incidents of crime
or misconduct;
(vi) constitute an invasion of personal
privacy under subsection (b) of this Section;
(vii) endanger the life or physical safety of
law enforcement personnel or any other person; or
(viii) obstruct an ongoing criminal
investigation.
(d) Criminal history record information maintained
by State or local criminal justice agencies, except the
following which shall be open for public inspection and
copying:
(i) chronologically maintained arrest
information, such as traditional arrest logs or
blotters;
(ii) the name of a person in the custody of a
law enforcement agency and the charges for which
that person is being held;
(iii) court records that are public;
(iv) records that are otherwise available
under State or local law; or
(v) records in which the requesting party is
the individual identified, except as provided under
part (vii) of paragraph (c) of subsection (1) of
this Section.
"Criminal history record information" means data
identifiable to an individual and consisting of
descriptions or notations of arrests, detentions,
indictments, informations, pre-trial proceedings, trials,
or other formal events in the criminal justice system or
descriptions or notations of criminal charges (including
criminal violations of local municipal ordinances) and
the nature of any disposition arising therefrom,
including sentencing, court or correctional supervision,
rehabilitation and release. The term does not apply to
statistical records and reports in which individuals are
not identified and from which their identities are not
ascertainable, or to information that is for criminal
investigative or intelligence purposes.
(e) Records that relate to or affect the security
of correctional institutions and detention facilities.
(f) Preliminary drafts, notes, recommendations,
memoranda and other records in which opinions are
expressed, or policies or actions are formulated, except
that a specific record or relevant portion of a record
shall not be exempt when the record is publicly cited and
identified by the head of the public body. The exemption
provided in this paragraph (f) extends to all those
records of officers and agencies of the General Assembly
that pertain to the preparation of legislative documents.
(g) Trade secrets and commercial or financial
information obtained from a person or business where the
trade secrets or information are proprietary, privileged
or confidential, or where disclosure of the trade secrets
or information may cause competitive harm, including all
information determined to be confidential under Section
4002 of the Technology Advancement and Development Act.
Nothing contained in this paragraph (g) shall be
construed to prevent a person or business from consenting
to disclosure.
(h) Proposals and bids for any contract, grant, or
agreement, including information which if it were
disclosed would frustrate procurement or give an
advantage to any person proposing to enter into a
contractor agreement with the body, until an award or
final selection is made. Information prepared by or for
the body in preparation of a bid solicitation shall be
exempt until an award or final selection is made.
(i) Valuable formulae, designs, drawings and
research data obtained or produced by any public body
when disclosure could reasonably be expected to produce
private gain or public loss.
(j) Test questions, scoring keys and other
examination data used to administer an academic
examination or determined the qualifications of an
applicant for a license or employment.
(k) Architects' plans and engineers' technical
submissions for projects not constructed or developed in
whole or in part with public funds and for projects
constructed or developed with public funds, to the extent
that disclosure would compromise security.
(l) Library circulation and order records
identifying library users with specific materials.
(m) Minutes of meetings of public bodies closed to
the public as provided in the Open Meetings Act until the
public body makes the minutes available to the public
under Section 2.06 of the Open Meetings Act.
(n) Communications between a public body and an
attorney or auditor representing the public body that
would not be subject to discovery in litigation, and
materials prepared or compiled by or for a public body in
anticipation of a criminal, civil or administrative
proceeding upon the request of an attorney advising the
public body, and materials prepared or compiled with
respect to internal audits of public bodies.
(o) Information received by a primary or secondary
school, college or university under its procedures for
the evaluation of faculty members by their academic
peers.
(p) Administrative or technical information
associated with automated data processing operations,
including but not limited to software, operating
protocols, computer program abstracts, file layouts,
source listings, object modules, load modules, user
guides, documentation pertaining to all logical and
physical design of computerized systems, employee
manuals, and any other information that, if disclosed,
would jeopardize the security of the system or its data
or the security of materials exempt under this Section.
(q) Documents or materials relating to collective
negotiating matters between public bodies and their
employees or representatives, except that any final
contract or agreement shall be subject to inspection and
copying.
(r) Drafts, notes, recommendations and memoranda
pertaining to the financing and marketing transactions of
the public body. The records of ownership, registration,
transfer, and exchange of municipal debt obligations, and
of persons to whom payment with respect to these
obligations is made.
(s) The records, documents and information relating
to real estate purchase negotiations until those
negotiations have been completed or otherwise terminated.
With regard to a parcel involved in a pending or actually
and reasonably contemplated eminent domain proceeding
under Article VII of the Code of Civil Procedure,
records, documents and information relating to that
parcel shall be exempt except as may be allowed under
discovery rules adopted by the Illinois Supreme Court.
The records, documents and information relating to a real
estate sale shall be exempt until a sale is consummated.
(t) Any and all proprietary information and records
related to the operation of an intergovernmental risk
management association or self-insurance pool or jointly
self-administered health and accident cooperative or
pool.
(u) Information concerning a university's
adjudication of student or employee grievance or
disciplinary cases, to the extent that disclosure would
reveal the identity of the student or employee and
information concerning any public body's adjudication of
student or employee grievances or disciplinary cases,
except for the final outcome of the cases.
(v) Course materials or research materials used by
faculty members.
(w) Information related solely to the internal
personnel rules and practices of a public body.
(x) Information contained in or related to
examination, operating, or condition reports prepared by,
on behalf of, or for the use of a public body responsible
for the regulation or supervision of financial
institutions or insurance companies, unless disclosure is
otherwise required by State law.
(y) Information the disclosure of which is
restricted under Section 5-108 of the Public Utilities
Act.
(z) Manuals or instruction to staff that relate to
establishment or collection of liability for any State
tax or that relate to investigations by a public body to
determine violation of any criminal law.
(aa) Applications, related documents, and medical
records received by the Experimental Organ
Transplantation Procedures Board and any and all
documents or other records prepared by the Experimental
Organ Transplantation Procedures Board or its staff
relating to applications it has received.
(bb) Insurance or self insurance (including any
intergovernmental risk management association or self
insurance pool) claims, loss or risk management
information, records, data, advice or communications.
(cc) Information and records held by the Department
of Public Health and its authorized representatives
relating to known or suspected cases of sexually
transmissible disease or any information the disclosure
of which is restricted under the Illinois Sexually
Transmissible Disease Control Act.
(dd) Information the disclosure of which is
exempted under Section 30 of the Radon Industry Licensing
Act.
(ee) Firm performance evaluations under Section 55
of the Architectural, Engineering, and Land Surveying
Qualifications Based Selection Act.
(ff) Security portions of system safety program
plans, investigation reports, surveys, schedules, lists,
data, or information compiled, collected, or prepared by
or for the Regional Transportation Authority under
Section 2.11 of the Regional Transportation Authority Act
or the State of Missouri under the Bi-State Transit
Safety Act.
(gg) Information the disclosure of which is
restricted and exempted under Section 50 of the Illinois
Prepaid Tuition Act.
(hh) Information the disclosure of which is
exempted under Section 80 of the State Gift Ban Act.
(ii) Beginning July 1, 1999, information that would
disclose or might lead to the disclosure of secret or
confidential information, codes, algorithms, programs, or
private keys intended to be used to create electronic or
digital signatures under the Electronic Commerce Security
Act.
(jj) Information contained in a local emergency
energy plan submitted to a municipality in accordance
with a local emergency energy plan ordinance that is
adopted under Section 11-21.5-5 of the Illinois Municipal
Code.
(kk) (jj) Information and data concerning the
distribution of surcharge moneys collected and remitted
by wireless carriers under the Wireless Emergency
Telephone Safety Act.
(2) This Section does not authorize withholding of
information or limit the availability of records to the
public, except as stated in this Section or otherwise
provided in this Act.
(Source: P.A. 90-262, eff. 7-30-97; 90-273, eff. 7-30-97;
90-546, eff. 12-1-97; 90-655, eff. 7-30-98; 90-737, eff.
1-1-99; 90-759, eff. 7-1-99; 91-137, eff. 7-16-99; 91-357,
eff. 7-29-99; 91-660, eff. 12-22-99; revised 1-17-00.)
Section 8. The State Records Act is amended by changing
Section 4a as follows:
(5 ILCS 160/4a)
Sec. 4a. Arrest reports.
(a) When an individual is arrested, the following
information must be made available to the news media for
inspection and copying:
(1) Information that identifies the individual
person, including the name, age, address, and photograph,
when and if available.
(2) Information detailing any charges relating to
the arrest.
(3) The time and location of the arrest.
(4) The name of the investigating or arresting law
enforcement agency.
(5) If the individual is incarcerated, the amount
of any bail or bond.
(6) If the individual is incarcerated, the time and
date that the individual was received, discharged, or
transferred from the arresting agency's custody.
(b) The information required by this Section must be
made available to the news media for inspection and copying
as soon as practicable, but in no event shall the time period
exceed 72 hours from the arrest. The information described
in paragraphs (3), (4), (5), and (6) 3, 4, 5, and 6 of
subsection (a), however, may be withheld if it is determined
that disclosure would:
(1) interfere with pending or actually and
reasonably contemplated law enforcement proceedings
conducted by any law enforcement or correctional agency;
(2) endanger the life or physical safety of law
enforcement or correctional personnel or any other
person; or
(3) compromise the security of any correctional
facility.
(c) For the purposes of this Section, the term "news
media" means personnel of a newspaper or other periodical
issued at regular intervals, a news service, a radio station,
a television station, a community antenna television service,
or a person or corporation engaged in making news reels or
other motion picture news for public showing.
(d) Each law enforcement or correctional agency may
charge fees for arrest records, but in no instance may the
fee exceed the actual cost of copying and reproduction. The
fees may not include the cost of the labor used to reproduce
the arrest record.
(e) The provisions of this Section do not supersede the
confidentiality provisions for arrest records of the Juvenile
Court Act of 1987.
(Source: P.A. 91-309, eff. 7-29-99; revised 11-3-99.)
Section 9. The State Employees Group Insurance Act of
1971 is amended by changing Sections 3 and 10 and by changing
and renumbering multiple versions of Section 6.12 as follows:
(5 ILCS 375/3) (from Ch. 127, par. 523)
Sec. 3. Definitions. Unless the context otherwise
requires, the following words and phrases as used in this Act
shall have the following meanings. The Department may define
these and other words and phrases separately for the purpose
of implementing specific programs providing benefits under
this Act.
(a) "Administrative service organization" means any
person, firm or corporation experienced in the handling of
claims which is fully qualified, financially sound and
capable of meeting the service requirements of a contract of
administration executed with the Department.
(b) "Annuitant" means (1) an employee who retires, or
has retired, on or after January 1, 1966 on an immediate
annuity under the provisions of Articles 2, 14, 15 (including
an employee who has retired under the optional retirement
program established under Section 15-158.2), paragraphs (2),
(3), or (5) of Section 16-106, or Article 18 of the Illinois
Pension Code; (2) any person who was receiving group
insurance coverage under this Act as of March 31, 1978 by
reason of his status as an annuitant, even though the annuity
in relation to which such coverage was provided is a
proportional annuity based on less than the minimum period of
service required for a retirement annuity in the system
involved; (3) any person not otherwise covered by this Act
who has retired as a participating member under Article 2 of
the Illinois Pension Code but is ineligible for the
retirement annuity under Section 2-119 of the Illinois
Pension Code; (4) the spouse of any person who is receiving a
retirement annuity under Article 18 of the Illinois Pension
Code and who is covered under a group health insurance
program sponsored by a governmental employer other than the
State of Illinois and who has irrevocably elected to waive
his or her coverage under this Act and to have his or her
spouse considered as the "annuitant" under this Act and not
as a "dependent"; or (5) an employee who retires, or has
retired, from a qualified position, as determined according
to rules promulgated by the Director, under a qualified local
government or a qualified rehabilitation facility or a
qualified domestic violence shelter or service. (For
definition of "retired employee", see (p) post).
(b-5) "New SERS annuitant" means a person who, on or
after January 1, 1998, becomes an annuitant, as defined in
subsection (b), by virtue of beginning to receive a
retirement annuity under Article 14 of the Illinois Pension
Code, and is eligible to participate in the basic program of
group health benefits provided for annuitants under this Act.
(b-6) "New SURS annuitant" means a person who (1) on or
after January 1, 1998, becomes an annuitant, as defined in
subsection (b), by virtue of beginning to receive a
retirement annuity under Article 15 of the Illinois Pension
Code, (2) has not made the election authorized under Section
15-135.1 of the Illinois Pension Code, and (3) is eligible to
participate in the basic program of group health benefits
provided for annuitants under this Act.
(b-7) "New TRS State annuitant" means a person who, on
or after July 1, 1998, becomes an annuitant, as defined in
subsection (b), by virtue of beginning to receive a
retirement annuity under Article 16 of the Illinois Pension
Code based on service as a teacher as defined in paragraph
(2), (3), or (5) of Section 16-106 of that Code, and is
eligible to participate in the basic program of group health
benefits provided for annuitants under this Act.
(c) "Carrier" means (1) an insurance company, a
corporation organized under the Limited Health Service
Organization Act or the Voluntary Health Services Plan Act, a
partnership, or other nongovernmental organization, which is
authorized to do group life or group health insurance
business in Illinois, or (2) the State of Illinois as a
self-insurer.
(d) "Compensation" means salary or wages payable on a
regular payroll by the State Treasurer on a warrant of the
State Comptroller out of any State, trust or federal fund, or
by the Governor of the State through a disbursing officer of
the State out of a trust or out of federal funds, or by any
Department out of State, trust, federal or other funds held
by the State Treasurer or the Department, to any person for
personal services currently performed, and ordinary or
accidental disability benefits under Articles 2, 14, 15
(including ordinary or accidental disability benefits under
the optional retirement program established under Section
15-158.2), paragraphs (2), (3), or (5) of Section 16-106, or
Article 18 of the Illinois Pension Code, for disability
incurred after January 1, 1966, or benefits payable under the
Workers' Compensation or Occupational Diseases Act or
benefits payable under a sick pay plan established in
accordance with Section 36 of the State Finance Act.
"Compensation" also means salary or wages paid to an employee
of any qualified local government or qualified rehabilitation
facility or a qualified domestic violence shelter or service.
(e) "Commission" means the State Employees Group
Insurance Advisory Commission authorized by this Act.
Commencing July 1, 1984, "Commission" as used in this Act
means the Illinois Economic and Fiscal Commission as
established by the Legislative Commission Reorganization Act
of 1984.
(f) "Contributory", when referred to as contributory
coverage, shall mean optional coverages or benefits elected
by the member toward the cost of which such member makes
contribution, or which are funded in whole or in part through
the acceptance of a reduction in earnings or the foregoing of
an increase in earnings by an employee, as distinguished from
noncontributory coverage or benefits which are paid entirely
by the State of Illinois without reduction of the member's
salary.
(g) "Department" means any department, institution,
board, commission, officer, court or any agency of the State
government receiving appropriations and having power to
certify payrolls to the Comptroller authorizing payments of
salary and wages against such appropriations as are made by
the General Assembly from any State fund, or against trust
funds held by the State Treasurer and includes boards of
trustees of the retirement systems created by Articles 2, 14,
15, 16 and 18 of the Illinois Pension Code. "Department"
also includes the Illinois Comprehensive Health Insurance
Board, the Board of Examiners established under the Illinois
Public Accounting Act, and the Illinois Rural Bond Bank.
(h) "Dependent", when the term is used in the context of
the health and life plan, means a member's spouse and any
unmarried child (1) from birth to age 19 including an adopted
child, a child who lives with the member from the time of the
filing of a petition for adoption until entry of an order of
adoption, a stepchild or recognized child who lives with the
member in a parent-child relationship, or a child who lives
with the member if such member is a court appointed guardian
of the child, or (2) age 19 to 23 enrolled as a full-time
student in any accredited school, financially dependent upon
the member, and eligible to be claimed as a dependent for
income tax purposes, or (3) age 19 or over who is mentally or
physically handicapped. For the health plan only, the term
"dependent" also includes any person enrolled prior to the
effective date of this Section who is dependent upon the
member to the extent that the member may claim such person as
a dependent for income tax deduction purposes; no other such
person may be enrolled.
(i) "Director" means the Director of the Illinois
Department of Central Management Services.
(j) "Eligibility period" means the period of time a
member has to elect enrollment in programs or to select
benefits without regard to age, sex or health.
(k) "Employee" means and includes each officer or
employee in the service of a department who (1) receives his
compensation for service rendered to the department on a
warrant issued pursuant to a payroll certified by a
department or on a warrant or check issued and drawn by a
department upon a trust, federal or other fund or on a
warrant issued pursuant to a payroll certified by an elected
or duly appointed officer of the State or who receives
payment of the performance of personal services on a warrant
issued pursuant to a payroll certified by a Department and
drawn by the Comptroller upon the State Treasurer against
appropriations made by the General Assembly from any fund or
against trust funds held by the State Treasurer, and (2) is
employed full-time or part-time in a position normally
requiring actual performance of duty during not less than 1/2
of a normal work period, as established by the Director in
cooperation with each department, except that persons elected
by popular vote will be considered employees during the
entire term for which they are elected regardless of hours
devoted to the service of the State, and (3) except that
"employee" does not include any person who is not eligible by
reason of such person's employment to participate in one of
the State retirement systems under Articles 2, 14, 15 (either
the regular Article 15 system or the optional retirement
program established under Section 15-158.2) or 18, or under
paragraph (2), (3), or (5) of Section 16-106, of the Illinois
Pension Code, but such term does include persons who are
employed during the 6 month qualifying period under Article
14 of the Illinois Pension Code. Such term also includes any
person who (1) after January 1, 1966, is receiving ordinary
or accidental disability benefits under Articles 2, 14, 15
(including ordinary or accidental disability benefits under
the optional retirement program established under Section
15-158.2), paragraphs (2), (3), or (5) of Section 16-106, or
Article 18 of the Illinois Pension Code, for disability
incurred after January 1, 1966, (2) receives total permanent
or total temporary disability under the Workers' Compensation
Act or Occupational Disease Act as a result of injuries
sustained or illness contracted in the course of employment
with the State of Illinois, or (3) is not otherwise covered
under this Act and has retired as a participating member
under Article 2 of the Illinois Pension Code but is
ineligible for the retirement annuity under Section 2-119 of
the Illinois Pension Code. However, a person who satisfies
the criteria of the foregoing definition of "employee" except
that such person is made ineligible to participate in the
State Universities Retirement System by clause (4) of
subsection (a) of Section 15-107 of the Illinois Pension Code
is also an "employee" for the purposes of this Act.
"Employee" also includes any person receiving or eligible for
benefits under a sick pay plan established in accordance with
Section 36 of the State Finance Act. "Employee" also includes
each officer or employee in the service of a qualified local
government, including persons appointed as trustees of
sanitary districts regardless of hours devoted to the service
of the sanitary district, and each employee in the service of
a qualified rehabilitation facility and each full-time
employee in the service of a qualified domestic violence
shelter or service, as determined according to rules
promulgated by the Director.
(l) "Member" means an employee, annuitant, retired
employee or survivor.
(m) "Optional coverages or benefits" means those
coverages or benefits available to the member on his or her
voluntary election, and at his or her own expense.
(n) "Program" means the group life insurance, health
benefits and other employee benefits designed and contracted
for by the Director under this Act.
(o) "Health plan" means a health benefits program
offered by the State of Illinois for persons eligible for the
plan.
(p) "Retired employee" means any person who would be an
annuitant as that term is defined herein but for the fact
that such person retired prior to January 1, 1966. Such term
also includes any person formerly employed by the University
of Illinois in the Cooperative Extension Service who would be
an annuitant but for the fact that such person was made
ineligible to participate in the State Universities
Retirement System by clause (4) of subsection (a) of Section
15-107 of the Illinois Pension Code.
(q) "Survivor" means a person receiving an annuity as a
survivor of an employee or of an annuitant. "Survivor" also
includes: (1) the surviving dependent of a person who
satisfies the definition of "employee" except that such
person is made ineligible to participate in the State
Universities Retirement System by clause (4) of subsection
(a) of Section 15-107 of the Illinois Pension Code; and (2)
the surviving dependent of any person formerly employed by
the University of Illinois in the Cooperative Extension
Service who would be an annuitant except for the fact that
such person was made ineligible to participate in the State
Universities Retirement System by clause (4) of subsection
(a) of Section 15-107 of the Illinois Pension Code.
(q-5) "New SERS survivor" means a survivor, as defined
in subsection (q), whose annuity is paid under Article 14 of
the Illinois Pension Code and is based on the death of (i) an
employee whose death occurs on or after January 1, 1998, or
(ii) a new SERS annuitant as defined in subsection (b-5).
(q-6) "New SURS survivor" means a survivor, as defined
in subsection (q), whose annuity is paid under Article 15 of
the Illinois Pension Code and is based on the death of (i) an
employee whose death occurs on or after January 1, 1998, or
(ii) a new SURS annuitant as defined in subsection (b-6).
(q-7) "New TRS State survivor" means a survivor, as
defined in subsection (q), whose annuity is paid under
Article 16 of the Illinois Pension Code and is based on the
death of (i) an employee who is a teacher as defined in
paragraph (2), (3), or (5) of Section 16-106 of that Code and
whose death occurs on or after July 1, 1998, or (ii) a new
TRS State annuitant as defined in subsection (b-7).
(r) "Medical services" means the services provided
within the scope of their licenses by practitioners in all
categories licensed under the Medical Practice Act of 1987.
(s) "Unit of local government" means any county,
municipality, township, school district, special district or
other unit, designated as a unit of local government by law,
which exercises limited governmental powers or powers in
respect to limited governmental subjects, any not-for-profit
association with a membership that primarily includes
townships and township officials, that has duties that
include provision of research service, dissemination of
information, and other acts for the purpose of improving
township government, and that is funded wholly or partly in
accordance with Section 85-15 of the Township Code; any
not-for-profit corporation or association, with a membership
consisting primarily of municipalities, that operates its own
utility system, and provides research, training,
dissemination of information, or other acts to promote
cooperation between and among municipalities that provide
utility services and for the advancement of the goals and
purposes of its membership; the Southern Illinois Collegiate
Common Market, which is a consortium of higher education
institutions in Southern Illinois; and the Illinois
Association of Park Districts. "Qualified local government"
means a unit of local government approved by the Director and
participating in a program created under subsection (i) of
Section 10 of this Act.
(t) "Qualified rehabilitation facility" means any
not-for-profit organization that is accredited by the
Commission on Accreditation of Rehabilitation Facilities or
certified by the Department of Human Services (as successor
to the Department of Mental Health and Developmental
Disabilities) to provide services to persons with
disabilities and which receives funds from the State of
Illinois for providing those services, approved by the
Director and participating in a program created under
subsection (j) of Section 10 of this Act.
(u) "Qualified domestic violence shelter or service"
means any Illinois domestic violence shelter or service and
its administrative offices funded by the Department of Human
Services (as successor to the Illinois Department of Public
Aid), approved by the Director and participating in a program
created under subsection (k) of Section 10.
(v) "TRS benefit recipient" means a person who:
(1) is not a "member" as defined in this Section;
and
(2) is receiving a monthly benefit or retirement
annuity under Article 16 of the Illinois Pension Code;
and
(3) either (i) has at least 8 years of creditable
service under Article 16 of the Illinois Pension Code, or
(ii) was enrolled in the health insurance program offered
under that Article on January 1, 1996, or (iii) is the
survivor of a benefit recipient who had at least 8 years
of creditable service under Article 16 of the Illinois
Pension Code or was enrolled in the health insurance
program offered under that Article on the effective date
of this amendatory Act of 1995, or (iv) is a recipient or
survivor of a recipient of a disability benefit under
Article 16 of the Illinois Pension Code.
(w) "TRS dependent beneficiary" means a person who:
(1) is not a "member" or "dependent" as defined in
this Section; and
(2) is a TRS benefit recipient's: (A) spouse, (B)
dependent parent who is receiving at least half of his or
her support from the TRS benefit recipient, or (C)
unmarried natural or adopted child who is (i) under age
19, or (ii) enrolled as a full-time student in an
accredited school, financially dependent upon the TRS
benefit recipient, eligible to be claimed as a dependent
for income tax purposes, and either is under age 24 or
was, on January 1, 1996, participating as a dependent
beneficiary in the health insurance program offered under
Article 16 of the Illinois Pension Code, or (iii) age 19
or over who is mentally or physically handicapped.
(x) "Military leave with pay and benefits" refers to
individuals in basic training for reserves, special/advanced
training, annual training, emergency call up, or activation
by the President of the United States with approved pay and
benefits.
(y) "Military leave without pay and benefits" refers to
individuals who enlist for active duty in a regular component
of the U.S. Armed Forces or other duty not specified or
authorized under military leave with pay and benefits.
(z) "Community college benefit recipient" means a person
who:
(1) is not a "member" as defined in this Section;
and
(2) is receiving a monthly survivor's annuity or
retirement annuity under Article 15 of the Illinois
Pension Code; and
(3) either (i) was a full-time employee of a
community college district or an association of community
college boards created under the Public Community College
Act (other than an employee whose last employer under
Article 15 of the Illinois Pension Code was a community
college district subject to Article VII of the Public
Community College Act) and was eligible to participate in
a group health benefit plan as an employee during the
time of employment with a community college district
(other than a community college district subject to
Article VII of the Public Community College Act) or an
association of community college boards, or (ii) is the
survivor of a person described in item (i).
(aa) "Community college dependent beneficiary" means a
person who:
(1) is not a "member" or "dependent" as defined in
this Section; and
(2) is a community college benefit recipient's: (A)
spouse, (B) dependent parent who is receiving at least
half of his or her support from the community college
benefit recipient, or (C) unmarried natural or adopted
child who is (i) under age 19, or (ii) enrolled as a
full-time student in an accredited school, financially
dependent upon the community college benefit recipient,
eligible to be claimed as a dependent for income tax
purposes and under age 23, or (iii) age 19 or over and
mentally or physically handicapped.
(Source: P.A. 90-14, eff. 7-1-97; 90-65, eff. 7-7-97; 90-448,
eff. 8-16-97; 90-497, eff. 8-18-97; 90-511, eff. 8-22-97;
90-582, eff. 5-27-98; 90-655, eff. 7-30-98; 91-390, eff.
7-30-99; 91-395, eff. 7-30-99; 91-617, eff, 8-19-99; revised
10-19-99.)
(5 ILCS 375/6.12)
Sec. 6.12. Payment for services. The program of health
benefits is subject to the provisions of Section 368a, of the
Illinois Insurance Code.
(Source: P.A. 91-605, eff. 12-14-99; 91-788, eff. 6-9-00;
revised 6-28-00.)
(5 ILCS 375/6.13)
Sec. 6.13. 6.12. Managed Care Reform and Patient Rights
Act. The program of health benefits is subject to the
provisions of the Managed Care Reform and Patient Rights Act,
except the fee for service program shall only be required to
comply with Section 85 and the definition of "emergency
medical condition" in Section 10 of the Managed Care Reform
and Patient Rights Act.
(Source: P.A. 91-617, eff. 8-19-99; revised 10-18-99.)
(5 ILCS 375/10) (from Ch. 127, par. 530)
Sec. 10. Payments by State; premiums.
(a) The State shall pay the cost of basic
non-contributory group life insurance and, subject to member
paid contributions set by the Department or required by this
Section, the basic program of group health benefits on each
eligible member, except a member, not otherwise covered by
this Act, who has retired as a participating member under
Article 2 of the Illinois Pension Code but is ineligible for
the retirement annuity under Section 2-119 of the Illinois
Pension Code, and part of each eligible member's and retired
member's premiums for health insurance coverage for enrolled
dependents as provided by Section 9. The State shall pay the
cost of the basic program of group health benefits only after
benefits are reduced by the amount of benefits covered by
Medicare for all members and dependents who are eligible for
benefits under Social Security or the Railroad Retirement
system or who had sufficient Medicare-covered government
employment, except that such reduction in benefits shall
apply only to those members and dependents who (1) first
become eligible for such Medicare coverage on or after July
1, 1992; or (2) are Medicare-eligible members or dependents
of a local government unit which began participation in the
program on or after July 1, 1992; or (3) remain eligible for,
but no longer receive Medicare coverage which they had been
receiving on or after July 1, 1992. The Department may
determine the aggregate level of the State's contribution on
the basis of actual cost of medical services adjusted for
age, sex or geographic or other demographic characteristics
which affect the costs of such programs.
The cost of participation in the basic program of group
health benefits for the dependent or survivor of a living or
deceased retired employee who was formerly employed by the
University of Illinois in the Cooperative Extension Service
and would be an annuitant but for the fact that he or she was
made ineligible to participate in the State Universities
Retirement System by clause (4) of subsection (a) of Section
15-107 of the Illinois Pension Code shall not be greater than
the cost of participation that would otherwise apply to that
dependent or survivor if he or she were the dependent or
survivor of an annuitant under the State Universities
Retirement System.
(a-1) Beginning January 1, 1998, for each person who
becomes a new SERS annuitant and participates in the basic
program of group health benefits, the State shall contribute
toward the cost of the annuitant's coverage under the basic
program of group health benefits an amount equal to 5% of
that cost for each full year of creditable service upon which
the annuitant's retirement annuity is based, up to a maximum
of 100% for an annuitant with 20 or more years of creditable
service. The remainder of the cost of a new SERS annuitant's
coverage under the basic program of group health benefits
shall be the responsibility of the annuitant.
(a-2) Beginning January 1, 1998, for each person who
becomes a new SERS survivor and participates in the basic
program of group health benefits, the State shall contribute
toward the cost of the survivor's coverage under the basic
program of group health benefits an amount equal to 5% of
that cost for each full year of the deceased employee's or
deceased annuitant's creditable service in the State
Employees' Retirement System of Illinois on the date of
death, up to a maximum of 100% for a survivor of an employee
or annuitant with 20 or more years of creditable service.
The remainder of the cost of the new SERS survivor's coverage
under the basic program of group health benefits shall be the
responsibility of the survivor.
(a-3) Beginning January 1, 1998, for each person who
becomes a new SURS annuitant and participates in the basic
program of group health benefits, the State shall contribute
toward the cost of the annuitant's coverage under the basic
program of group health benefits an amount equal to 5% of
that cost for each full year of creditable service upon which
the annuitant's retirement annuity is based, up to a maximum
of 100% for an annuitant with 20 or more years of creditable
service. The remainder of the cost of a new SURS annuitant's
coverage under the basic program of group health benefits
shall be the responsibility of the annuitant.
(a-4) (Blank).
(a-5) Beginning January 1, 1998, for each person who
becomes a new SURS survivor and participates in the basic
program of group health benefits, the State shall contribute
toward the cost of the survivor's coverage under the basic
program of group health benefits an amount equal to 5% of
that cost for each full year of the deceased employee's or
deceased annuitant's creditable service in the State
Universities Retirement System on the date of death, up to a
maximum of 100% for a survivor of an employee or annuitant
with 20 or more years of creditable service. The remainder
of the cost of the new SURS survivor's coverage under the
basic program of group health benefits shall be the
responsibility of the survivor.
(a-6) Beginning July 1, 1998, for each person who
becomes a new TRS State annuitant and participates in the
basic program of group health benefits, the State shall
contribute toward the cost of the annuitant's coverage under
the basic program of group health benefits an amount equal to
5% of that cost for each full year of creditable service as a
teacher as defined in paragraph (2), (3), or (5) of Section
16-106 of the Illinois Pension Code upon which the
annuitant's retirement annuity is based, up to a maximum of
100%; except that the State contribution shall be 12.5% per
year (rather than 5%) for each full year of creditable
service as a regional superintendent or assistant regional
superintendent of schools. The remainder of the cost of a
new TRS State annuitant's coverage under the basic program of
group health benefits shall be the responsibility of the
annuitant.
(a-7) Beginning July 1, 1998, for each person who
becomes a new TRS State survivor and participates in the
basic program of group health benefits, the State shall
contribute toward the cost of the survivor's coverage under
the basic program of group health benefits an amount equal to
5% of that cost for each full year of the deceased employee's
or deceased annuitant's creditable service as a teacher as
defined in paragraph (2), (3), or (5) of Section 16-106 of
the Illinois Pension Code on the date of death, up to a
maximum of 100%; except that the State contribution shall be
12.5% per year (rather than 5%) for each full year of the
deceased employee's or deceased annuitant's creditable
service as a regional superintendent or assistant regional
superintendent of schools. The remainder of the cost of the
new TRS State survivor's coverage under the basic program of
group health benefits shall be the responsibility of the
survivor.
(a-8) A new SERS annuitant, new SERS survivor, new SURS
annuitant, new SURS survivor, new TRS State annuitant, or new
TRS State survivor may waive or terminate coverage in the
program of group health benefits. Any such annuitant or
survivor who has waived or terminated coverage may enroll or
re-enroll in the program of group health benefits only during
the annual benefit choice period, as determined by the
Director; except that in the event of termination of coverage
due to nonpayment of premiums, the annuitant or survivor may
not re-enroll in the program.
(a-9) No later than May 1 of each calendar year, the
Director of Central Management Services shall certify in
writing to the Executive Secretary of the State Employees'
Retirement System of Illinois the amounts of the Medicare
supplement health care premiums and the amounts of the health
care premiums for all other retirees who are not Medicare
eligible.
A separate calculation of the premiums based upon the
actual cost of each health care plan shall be so certified.
The Director of Central Management Services shall provide
to the Executive Secretary of the State Employees' Retirement
System of Illinois such information, statistics, and other
data as he or she may require to review the premium amounts
certified by the Director of Central Management Services.
(b) State employees who become eligible for this program
on or after January 1, 1980 in positions normally requiring
actual performance of duty not less than 1/2 of a normal work
period but not equal to that of a normal work period, shall
be given the option of participating in the available
program. If the employee elects coverage, the State shall
contribute on behalf of such employee to the cost of the
employee's benefit and any applicable dependent supplement,
that sum which bears the same percentage as that percentage
of time the employee regularly works when compared to normal
work period.
(c) The basic non-contributory coverage from the basic
program of group health benefits shall be continued for each
employee not in pay status or on active service by reason of
(1) leave of absence due to illness or injury, (2) authorized
educational leave of absence or sabbatical leave, or (3)
military leave with pay and benefits. This coverage shall
continue until expiration of authorized leave and return to
active service, but not to exceed 24 months for leaves under
item (1) or (2). This 24-month limitation and the requirement
of returning to active service shall not apply to persons
receiving ordinary or accidental disability benefits or
retirement benefits through the appropriate State retirement
system or benefits under the Workers' Compensation or
Occupational Disease Act.
(d) The basic group life insurance coverage shall
continue, with full State contribution, where such person is
(1) absent from active service by reason of disability
arising from any cause other than self-inflicted, (2) on
authorized educational leave of absence or sabbatical leave,
or (3) on military leave with pay and benefits.
(e) Where the person is in non-pay status for a period
in excess of 30 days or on leave of absence, other than by
reason of disability, educational or sabbatical leave, or
military leave with pay and benefits, such person may
continue coverage only by making personal payment equal to
the amount normally contributed by the State on such person's
behalf. Such payments and coverage may be continued: (1)
until such time as the person returns to a status eligible
for coverage at State expense, but not to exceed 24 months,
(2) until such person's employment or annuitant status with
the State is terminated, or (3) for a maximum period of 4
years for members on military leave with pay and benefits and
military leave without pay and benefits (exclusive of any
additional service imposed pursuant to law).
(f) The Department shall establish by rule the extent
to which other employee benefits will continue for persons in
non-pay status or who are not in active service.
(g) The State shall not pay the cost of the basic
non-contributory group life insurance, program of health
benefits and other employee benefits for members who are
survivors as defined by paragraphs (1) and (2) of subsection
(q) of Section 3 of this Act. The costs of benefits for
these survivors shall be paid by the survivors or by the
University of Illinois Cooperative Extension Service, or any
combination thereof. However, the State shall pay the amount
of the reduction in the cost of participation, if any,
resulting from the amendment to subsection (a) made by this
amendatory Act of the 91st General Assembly.
(h) Those persons occupying positions with any
department as a result of emergency appointments pursuant to
Section 8b.8 of the Personnel Code who are not considered
employees under this Act shall be given the option of
participating in the programs of group life insurance, health
benefits and other employee benefits. Such persons electing
coverage may participate only by making payment equal to the
amount normally contributed by the State for similarly
situated employees. Such amounts shall be determined by the
Director. Such payments and coverage may be continued until
such time as the person becomes an employee pursuant to this
Act or such person's appointment is terminated.
(i) Any unit of local government within the State of
Illinois may apply to the Director to have its employees,
annuitants, and their dependents provided group health
coverage under this Act on a non-insured basis. To
participate, a unit of local government must agree to enroll
all of its employees, who may select coverage under either
the State group health benefits plan or a health maintenance
organization that has contracted with the State to be
available as a health care provider for employees as defined
in this Act. A unit of local government must remit the
entire cost of providing coverage under the State group
health benefits plan or, for coverage under a health
maintenance organization, an amount determined by the
Director based on an analysis of the sex, age, geographic
location, or other relevant demographic variables for its
employees, except that the unit of local government shall not
be required to enroll those of its employees who are covered
spouses or dependents under this plan or another group policy
or plan providing health benefits as long as (1) an
appropriate official from the unit of local government
attests that each employee not enrolled is a covered spouse
or dependent under this plan or another group policy or plan,
and (2) at least 85% of the employees are enrolled and the
unit of local government remits the entire cost of providing
coverage to those employees, except that a participating
school district must have enrolled at least 85% of its
full-time employees who have not waived coverage under the
district's group health plan by participating in a component
of the district's cafeteria plan. A participating school
district is not required to enroll a full-time employee who
has waived coverage under the district's health plan,
provided that an appropriate official from the participating
school district attests that the full-time employee has
waived coverage by participating in a component of the
district's cafeteria plan. For the purposes of this
subsection, "participating school district" includes a unit
of local government whose primary purpose is education as
defined by the Department's rules.
Employees of a participating unit of local government who
are not enrolled due to coverage under another group health
policy or plan may enroll in the event of a qualifying change
in status, special enrollment, special circumstance as
defined by the Director, or during the annual Benefit Choice
Period. A participating unit of local government may also
elect to cover its annuitants. Dependent coverage shall be
offered on an optional basis, with the costs paid by the unit
of local government, its employees, or some combination of
the two as determined by the unit of local government. The
unit of local government shall be responsible for timely
collection and transmission of dependent premiums.
The Director shall annually determine monthly rates of
payment, subject to the following constraints:
(1) In the first year of coverage, the rates shall
be equal to the amount normally charged to State
employees for elected optional coverages or for enrolled
dependents coverages or other contributory coverages, or
contributed by the State for basic insurance coverages on
behalf of its employees, adjusted for differences between
State employees and employees of the local government in
age, sex, geographic location or other relevant
demographic variables, plus an amount sufficient to pay
for the additional administrative costs of providing
coverage to employees of the unit of local government and
their dependents.
(2) In subsequent years, a further adjustment shall
be made to reflect the actual prior years' claims
experience of the employees of the unit of local
government.
In the case of coverage of local government employees
under a health maintenance organization, the Director shall
annually determine for each participating unit of local
government the maximum monthly amount the unit may contribute
toward that coverage, based on an analysis of (i) the age,
sex, geographic location, and other relevant demographic
variables of the unit's employees and (ii) the cost to cover
those employees under the State group health benefits plan.
The Director may similarly determine the maximum monthly
amount each unit of local government may contribute toward
coverage of its employees' dependents under a health
maintenance organization.
Monthly payments by the unit of local government or its
employees for group health benefits plan or health
maintenance organization coverage shall be deposited in the
Local Government Health Insurance Reserve Fund. The Local
Government Health Insurance Reserve Fund shall be a
continuing fund not subject to fiscal year limitations. All
expenditures from this fund shall be used for payments for
health care benefits for local government and rehabilitation
facility employees, annuitants, and dependents, and to
reimburse the Department or its administrative service
organization for all expenses incurred in the administration
of benefits. No other State funds may be used for these
purposes.
A local government employer's participation or desire to
participate in a program created under this subsection shall
not limit that employer's duty to bargain with the
representative of any collective bargaining unit of its
employees.
(j) Any rehabilitation facility within the State of
Illinois may apply to the Director to have its employees,
annuitants, and their eligible dependents provided group
health coverage under this Act on a non-insured basis. To
participate, a rehabilitation facility must agree to enroll
all of its employees and remit the entire cost of providing
such coverage for its employees, except that the
rehabilitation facility shall not be required to enroll those
of its employees who are covered spouses or dependents under
this plan or another group policy or plan providing health
benefits as long as (1) an appropriate official from the
rehabilitation facility attests that each employee not
enrolled is a covered spouse or dependent under this plan or
another group policy or plan, and (2) at least 85% of the
employees are enrolled and the rehabilitation facility remits
the entire cost of providing coverage to those employees.
Employees of a participating rehabilitation facility who are
not enrolled due to coverage under another group health
policy or plan may enroll in the event of a qualifying change
in status, special enrollment, special circumstance as
defined by the Director, or during the annual Benefit Choice
Period. A participating rehabilitation facility may also
elect to cover its annuitants. Dependent coverage shall be
offered on an optional basis, with the costs paid by the
rehabilitation facility, its employees, or some combination
of the 2 as determined by the rehabilitation facility. The
rehabilitation facility shall be responsible for timely
collection and transmission of dependent premiums.
The Director shall annually determine quarterly rates of
payment, subject to the following constraints:
(1) In the first year of coverage, the rates shall
be equal to the amount normally charged to State
employees for elected optional coverages or for enrolled
dependents coverages or other contributory coverages on
behalf of its employees, adjusted for differences between
State employees and employees of the rehabilitation
facility in age, sex, geographic location or other
relevant demographic variables, plus an amount sufficient
to pay for the additional administrative costs of
providing coverage to employees of the rehabilitation
facility and their dependents.
(2) In subsequent years, a further adjustment shall
be made to reflect the actual prior years' claims
experience of the employees of the rehabilitation
facility.
Monthly payments by the rehabilitation facility or its
employees for group health benefits shall be deposited in the
Local Government Health Insurance Reserve Fund.
(k) Any domestic violence shelter or service within the
State of Illinois may apply to the Director to have its
employees, annuitants, and their dependents provided group
health coverage under this Act on a non-insured basis. To
participate, a domestic violence shelter or service must
agree to enroll all of its employees and pay the entire cost
of providing such coverage for its employees. A
participating domestic violence shelter may also elect to
cover its annuitants. Dependent coverage shall be offered on
an optional basis, with employees, or some combination of the
2 as determined by the domestic violence shelter or service.
The domestic violence shelter or service shall be responsible
for timely collection and transmission of dependent premiums.
The Director shall annually determine rates of payment,
subject to the following constraints:
(1) In the first year of coverage, the rates shall
be equal to the amount normally charged to State
employees for elected optional coverages or for enrolled
dependents coverages or other contributory coverages on
behalf of its employees, adjusted for differences between
State employees and employees of the domestic violence
shelter or service in age, sex, geographic location or
other relevant demographic variables, plus an amount
sufficient to pay for the additional administrative costs
of providing coverage to employees of the domestic
violence shelter or service and their dependents.
(2) In subsequent years, a further adjustment shall
be made to reflect the actual prior years' claims
experience of the employees of the domestic violence
shelter or service.
Monthly payments by the domestic violence shelter or
service or its employees for group health insurance shall be
deposited in the Local Government Health Insurance Reserve
Fund.
(l) A public community college or entity organized
pursuant to the Public Community College Act may apply to the
Director initially to have only annuitants not covered prior
to July 1, 1992 by the district's health plan provided health
coverage under this Act on a non-insured basis. The
community college must execute a 2-year contract to
participate in the Local Government Health Plan. Any
annuitant may enroll in the event of a qualifying change in
status, special enrollment, special circumstance as defined
by the Director, or during the annual Benefit Choice Period.
The Director shall annually determine monthly rates of
payment subject to the following constraints: for those
community colleges with annuitants only enrolled, first year
rates shall be equal to the average cost to cover claims for
a State member adjusted for demographics, Medicare
participation, and other factors; and in the second year, a
further adjustment of rates shall be made to reflect the
actual first year's claims experience of the covered
annuitants.
(l-5) The provisions of subsection (l) become
inoperative on July 1, 1999.
(m) The Director shall adopt any rules deemed necessary
for implementation of this amendatory Act of 1989 (Public Act
86-978).
(Source: P.A. 90-65, eff. 7-7-97; 90-582, eff. 5-27-98;
90-655, eff. 7-30-98; 91-280, eff. 7-23-99; 91-311; eff.
7-29-99; 91-357, eff. 7-29-99; 91-390, eff. 7-30-99; 91-395,
eff. 7-30-99; 91-617, eff. 8-19-99; revised 8-31-99.)
Section 10. The Election Code is amended by changing
Sections 7-10 and 7-30 as follows:
(10 ILCS 5/7-10) (from Ch. 46, par. 7-10)
Sec. 7-10. Form of petition for nomination. The name of
no candidate for nomination, or State central committeeman,
or township committeeman, or precinct committeeman, or ward
committeeman or candidate for delegate or alternate delegate
to national nominating conventions, shall be printed upon the
primary ballot unless a petition for nomination has been
filed in his behalf as provided in this Article in
substantially the following form:
We, the undersigned, members of and affiliated with the
.... party and qualified primary electors of the .... party,
in the .... of ...., in the county of .... and State of
Illinois, do hereby petition that the following named person
or persons shall be a candidate or candidates of the ....
party for the nomination for (or in case of committeemen for
election to) the office or offices hereinafter specified, to
be voted for at the primary election to be held on (insert
date).
Name Office Address
John Jones Governor Belvidere, Ill.
Thomas Smith Attorney General Oakland, Ill.
Name.................. Address.......................
State of Illinois)
) ss.
County of........)
I, ...., do hereby certify that I am a registered voter
and have been a registered voter at all times I have
circulated this petition, that I reside at No. .... street,
in the .... of ...., county of ...., and State of Illinois,
and that the signatures on this sheet were signed in my
presence, and are genuine, and that to the best of my
knowledge and belief the persons so signing were at the time
of signing the petitions qualified voters of the .... party,
and that their respective residences are correctly stated, as
above set forth.
.........................
Subscribed and sworn to before me on (insert date).
.........................
Each sheet of the petition other than the statement of
candidacy and candidate's statement shall be of uniform size
and shall contain above the space for signatures an
appropriate heading giving the information as to name of
candidate or candidates, in whose behalf such petition is
signed; the office, the political party represented and place
of residence; and the heading of each sheet shall be the
same.
Such petition shall be signed by qualified primary
electors residing in the political division for which the
nomination is sought in their own proper persons only and
opposite the signature of each signer, his residence address
shall be written or printed. The residence address required
to be written or printed opposite each qualified primary
elector's name shall include the street address or rural
route number of the signer, as the case may be, as well as
the signer's county, and city, village or town, and state.
However the county or city, village or town, and state of
residence of the electors may be printed on the petition
forms where all of the electors signing the petition reside
in the same county or city, village or town, and state.
Standard abbreviations may be used in writing the residence
address, including street number, if any. At the bottom of
each sheet of such petition shall be added a statement signed
by a registered voter of the political division, who has been
a registered voter at all times he or she circulated the
petition, for which the candidate is seeking a nomination,
stating the street address or rural route number of the
voter, as the case may be, as well as the voter's county, and
city, village or town, and state; and certifying that the
signatures on that sheet of the petition were signed in his
presence; and either (1) indicating the dates on which that
sheet was circulated, or (2) indicating the first and last
dates on which the sheet was circulated, or (3) certifying
that none of the signatures on the sheet were signed more
than 90 days preceding the last day for the filing of the
petition, or more than 45 days preceding the last day for
filing of the petition in the case of political party and
independent candidates for single or multi-county regional
superintendents of schools in the 1994 general primary
election; and certifying that the signatures on the sheet are
genuine, and certifying that to the best of his knowledge
and belief the persons so signing were at the time of signing
the petitions qualified voters of the political party for
which a nomination is sought. Such statement shall be sworn
to before some officer authorized to administer oaths in this
State.
No petition sheet shall be circulated more than 90 days
preceding the last day provided in Section 7-12 for the
filing of such petition, or more than 45 days preceding the
last day for filing of the petition in the case of political
party and independent candidates for single or multi-county
regional superintendents of schools in the 1994 general
primary election.
The person circulating the petition, or the candidate on
whose behalf the petition is circulated, may strike any
signature from the petition, provided that:;
(1) the person striking the signature shall initial
the petition at the place where the signature is struck;
and
(2) the person striking the signature shall sign a
certification listing the page number and line number of
each signature struck from the petition. Such
certification shall be filed as a part of the petition.
Such sheets before being filed shall be neatly fastened
together in book form, by placing the sheets in a pile and
fastening them together at one edge in a secure and suitable
manner, and the sheets shall then be numbered consecutively.
The sheets shall not be fastened by pasting them together end
to end, so as to form a continuous strip or roll. All
petition sheets which are filed with the proper local
election officials, election authorities or the State Board
of Elections shall be the original sheets which have been
signed by the voters and by the circulator thereof, and not
photocopies or duplicates of such sheets. Each petition must
include as a part thereof, a statement of candidacy for each
of the candidates filing, or in whose behalf the petition is
filed. This statement shall set out the address of such
candidate, the office for which he is a candidate, shall
state that the candidate is a qualified primary voter of the
party to which the petition relates and is qualified for the
office specified (in the case of a candidate for State's
Attorney it shall state that the candidate is at the time of
filing such statement a licensed attorney-at-law of this
State), shall state that he has filed (or will file before
the close of the petition filing period) a statement of
economic interests as required by the Illinois Governmental
Ethics Act, shall request that the candidate's name be placed
upon the official ballot, and shall be subscribed and sworn
to by such candidate before some officer authorized to take
acknowledgment of deeds in the State and shall be in
substantially the following form:
Statement of Candidacy
Name Address Office District Party
John Jones 102 Main St. Governor Statewide Republican
Belvidere,
Illinois
State of Illinois)
) ss.
County of .......)
I, ...., being first duly sworn, say that I reside at
.... Street in the city (or village) of ...., in the county
of ...., State of Illinois; that I am a qualified voter
therein and am a qualified primary voter of the .... party;
that I am a candidate for nomination (for election in the
case of committeeman and delegates and alternate delegates)
to the office of .... to be voted upon at the primary
election to be held on (insert date); that I am legally
qualified (including being the holder of any license that may
be an eligibility requirement for the office I seek the
nomination for) to hold such office and that I have filed (or
I will file before the close of the petition filing period) a
statement of economic interests as required by the Illinois
Governmental Ethics Act and I hereby request that my name be
printed upon the official primary ballot for nomination for
(or election to in the case of committeemen and delegates and
alternate delegates) such office.
Signed ......................
Subscribed and sworn to (or affirmed) before me by ....,
who is to me personally known, on (insert date).
Signed ....................
(Official Character)
(Seal, if officer has one.)
The petitions, when filed, shall not be withdrawn or
added to, and no signatures shall be revoked except by
revocation filed in writing with the State Board of
Elections, election authority or local election official with
whom the petition is required to be filed, and before the
filing of such petition. Whoever forges the name of a signer
upon any petition required by this Article is deemed guilty
of a forgery and on conviction thereof shall be punished
accordingly.
Petitions of candidates for nomination for offices herein
specified, to be filed with the same officer, may contain the
names of 2 or more candidates of the same political party for
the same or different offices.
Such petitions for nominations shall be signed:
(a) If for a State office, or for delegate or
alternate delegate to be elected from the State at large
to a National nominating convention by not less than
5,000 nor more than 10,000 primary electors of his party.
(b) If for a congressional officer or for delegate
or alternate delegate to be elected from a congressional
district to a national nominating convention by at least
.5% of the qualified primary electors of his party in his
congressional district, except that for the first primary
following a redistricting of congressional districts such
petitions shall be signed by at least 600 qualified
primary electors of the candidate's party in his
congressional district.
(c) If for a county office (including county board
member and chairman of the county board where elected
from the county at large), by at least .5% of the
qualified electors of his party cast at the last
preceding general election in his county. However, if
for the nomination for county commissioner of Cook
County, then by at least .5% of the qualified primary
electors of his or her party in his or her county in the
district or division in which such person is a candidate
for nomination; and if for county board member from a
county board district, then by at least .5% of the
qualified primary electors of his party in the county
board district. In the case of an election for county
board member to be elected from a district, for the first
primary following a redistricting of county board
districts or the initial establishment of county board
districts, then by at least .5% of the qualified electors
of his party in the entire county at the last preceding
general election, divided by the number of county board
districts, but in any event not less than 25 qualified
primary electors of his party in the district.
(d) If for a municipal or township office by at
least .5% of the qualified primary electors of his party
in the municipality or township; if for alderman, by at
least .5% of the voters of his party of his ward. In the
case of an election for alderman or trustee of a
municipality to be elected from a ward or district, for
the first primary following a redistricting or the
initial establishment of wards or districts, then by .5%
of the total number of votes cast for the candidate of
such political party who received the highest number of
votes in the entire municipality at the last regular
election at which an officer was regularly scheduled to
be elected from the entire municipality, divided by the
number of wards or districts, but in any event not less
than 25 qualified primary electors of his party in the
ward or district.
(e) If for State central committeeman, by at least
100 of the primary electors of his or her party of his or
her congressional district.
(f) If for a candidate for trustee of a sanitary
district in which trustees are not elected from wards, by
at least .5% of the primary electors of his party, from
such sanitary district.
(g) If for a candidate for trustee of a sanitary
district in which the trustees are elected from wards, by
at least .5% of the primary electors of his party in his
ward of such sanitary district, except that for the first
primary following a reapportionment of the district such
petitions shall be signed by at least 150 qualified
primary electors of the candidate's ward of such sanitary
district.
(h) If The number of signatures required for a
candidate for judicial office in a district, circuit, or
subcircuit, by a number of primary electors at least
equal to shall be 0.25% of the number of votes cast for
the judicial candidate of his or her political party who
received the highest number of votes at the last regular
general election at which a judicial officer from the
same district, circuit, or subcircuit was regularly
scheduled to be elected, but in no event fewer shall be
less than 500 signatures.
(i) If for a candidate for precinct committeeman,
by at least 10 primary electors of his or her party of
his or her precinct; if for a candidate for ward
committeeman, by not less than 10% nor more than 16% (or
50 more than the minimum, whichever is greater) of the
primary electors of his party of his ward; if for a
candidate for township committeeman, by not less than 5%
nor more than 8% (or 50 more than the minimum, whichever
is greater) of the primary electors of his party in his
township or part of a township as the case may be.
(j) If for a candidate for State's Attorney or
Regional Superintendent of Schools to serve 2 or more
counties, by at least .5% of the primary electors of his
party in the territory comprising such counties.
(k) If for any other office by at least .5% of the
total number of registered voters of the political
subdivision, district or division for which the
nomination is made or a minimum of 25, whichever is
greater.
For the purposes of this Section the number of primary
electors shall be determined by taking the total vote cast,
in the applicable district, for the candidate for such
political party who received the highest number of votes,
state-wide, at the last general election in the State at
which electors for President of the United States were
elected. For political subdivisions, the number of primary
electors shall be determined by taking the total vote cast
for the candidate for such political party who received the
highest number of votes in such political subdivision at the
last regular election at which an officer was regularly
scheduled to be elected from that subdivision. For wards or
districts of political subdivisions, the number of primary
electors shall be determined by taking the total vote cast
for the candidate for such political party who received the
highest number of votes in such ward or district at the last
regular election at which an officer was regularly scheduled
to be elected from that ward or district.
A "qualified primary elector" of a party may not sign
petitions for or be a candidate in the primary of more than
one party.
(Source: P.A. 91-57, eff. 6-30-99; 91-357, eff. 7-29-99;
91-358, eff. 7-29-99; revised 8-17-99.)
(10 ILCS 5/7-30) (from Ch. 46, par. 7-30)
Sec. 7-30. Previous to any vote being taken, the primary
judges shall severally subscribe and take an oath or
affirmation in the following form, to-wit:
"I do solemnly swear (or affirm, as the case may be),
that I will support the Constitution of the United States and
the Constitution of the State of Illinois, and will
faithfully and honestly discharge the duties of primary
judge, according to the best of my ability, and that I have
resided in this State for 30 days, (and only in the case of a
primary judge in counties of less than 500,000 inhabitants,
have resided the following: in this precinct for the 30 days
next preceding this primary), (and in the case of a
registered voter, am entitled to vote at this primary)."
All persons subscribing the oath as aforesaid, and all
persons actually serving as primary judges, whether sworn or
not, shall be deemed to be and are hereby declared to be
officers of the circuit court of their respective counties.
(Source: P.A. 91-352, eff. 1-1-00; revised 2-23-00.)
Section 10.2. The State Library Act is amended by
changing Section 7 as follows:
(15 ILCS 320/7) (from Ch. 128, par. 107)
Sec. 7. Purposes of the State Library. The Illinois
State Library shall:
(a) Maintain a library for officials and employees of
the State, consisting of informational material and resources
pertaining to the phases of their work, and serve as the
State's library by extending its resources to citizens of
Illinois.
(b) Maintain and provide research library services for
all State agencies.
(c) Administer the Illinois Library System Act.
(d) Promote and administer the law relating to
Interstate Library Compacts.
(e) Enter into interagency agreements, pursuant to the
Intergovernmental Cooperation Act, including agreements to
promote access to information by Illinois students and the
general public.
(f) Promote and develop a cooperative library network
operating regionally or statewide for providing effective
coordination of the library resources of public, academic,
school, and special libraries.
(g) Administer grants of federal library funds pursuant
to federal law and requirements.
(h) Assist libraries in their plans for library
services, including funding the State-funded library systems
for the purpose of local library development and networking.
(i) Assist local library groups in developing programs
by which library services can be established and enhanced in
areas without those services.
(j) Be a clearing house, in an advisory capacity, for
questions and problems pertaining to the administration and
functioning of libraries in Illinois and to publish booklets
and pamphlets to implement this service.
(k) To Seek the opinion of the Attorney General for
legal questions pertaining to public libraries and their
function as governmental agencies.
(l) Contract with any other library or library agency to
carry out the purposes of the State Library. If any such
contract requires payments by user libraries for goods and
services, the State Library may distribute billings from
contractors to applicable user libraries and may receive and
distribute payments from user libraries to contractors.
There is hereby created in the State Treasury the Library
Trust Fund, into which all moneys payable to contractors
which are received from user libraries under this paragraph
(l) shall be paid. The Treasurer shall pay such funds to
contractors at the direction of the State Librarian.
(m) Compile, preserve and publish public library
statistical information.
(n) Compile the annual report of local public libraries
and library systems submitted to the State Librarian pursuant
to law.
(o) Conduct and arrange for library training programs
for library personnel, library directors and others involved
in library services.
(p) Prepare an annual report for each fiscal year.
(q) Make available to the public, by means of access by
way of the largest nonproprietary nonprofit cooperative
public computer network, certain records of State agencies.
As used in this subdivision (q), "State agencies" means
all officers, boards, commissions and agencies created by the
Constitution; all officers, departments, boards, commissions,
agencies, institutions, authorities, universities, and bodies
politic and corporate of the State; administrative units or
corporate outgrowths of the State government which are
created by or pursuant to statute, other than units of local
government and their officers, school districts and boards of
election commissioners; and all administrative units and
corporate outgrowths of the above and as may be created by
executive order of the Governor; however, "State agencies"
does not include any agency, officer, or other entity of the
judicial or legislative branch.
As used in this subdivision (q), "records" means public
records, as defined in the Freedom of Information Act, that
are not exempt from inspection and copying under that Act.
The State Librarian and each appropriate State agency
shall specify the types and categories of records that shall
be accessible through the public computer network and the
types and categories of records that shall be inaccessible.
Records currently held by a State agency and documents that
are required to be provided to the Illinois State Library in
accordance with Section 21 shall be provided to the Illinois
State Library in an appropriate electronic format when
feasible. The cost to each State agency of making records
accessible through the public computer network or of
providing records in an appropriate electronic format shall
be considered in making determinations regarding
accessibility.
As soon as possible and no later than 18 months after the
effective date of this amendatory Act of 1995, the types and
categories of information, specified by the State Librarian
and each appropriate State agency, shall be made available to
the public by means of access by way of the largest
nonproprietary, nonprofit cooperative public computer
network. The information shall be made available in one or
more formats and by one or more means in order to provide the
greatest feasible access to the general public in this State.
Any person who accesses the information may access all or any
part of the information. The information may also be made
available by any other means of access that would facilitate
public access to the information. The information shall be
made available in the shortest feasible time after it is
publicly available.
Any documentation that describes the electronic digital
formats of the information shall be made available by means
of access by way of the same public computer network.
Personal information concerning a person who accesses the
information may be maintained only for the purpose of
providing service to the person.
The electronic public access provided by way of the
public computer network shall be in addition to other
electronic or print distribution of the information.
No action taken under this subdivision (q) shall be
deemed to alter or relinquish any copyright or other
proprietary interest or entitlement of the State of Illinois
relating to any of the information made available under this
subdivision (q).
(r) Coordinate literacy programs for the Secretary of
State.
(s) Provide coordination of statewide preservation
planning, act as a focal point for preservation advocacy,
assess statewide needs and establish specific programs to
meet those needs, and manage state funds appropriated for
preservation work relating to the preservation of the library
and archival resources of Illinois.
(t) Create and maintain a State Government Report
Distribution Center for the General Assembly. The Center
shall receive all reports in all formats available required
by law or resolution to be filed with the General Assembly
and shall furnish copies of such reports on the same day on
which the report is filed with the Clerk of the House of
Representatives and the Secretary of the Senate, as required
by the General Assembly Organization Act, without charge to
members of the General Assembly upon request. This paragraph
does not affect the requirements of Section 21 of this Act
relating to the deposit of State publications with the State
library.
(Source: P.A. 91-507, eff. 8-13-99; revised 2-25-00.)
Section 10.4. The State Treasurer Act is amended by
changing Section 16.5 as follows:
(15 ILCS 505/16.5)
Sec. 16.5. College Savings Pool. The State Treasurer
may establish and administer a College Savings Pool to
supplement and enhance the investment opportunities otherwise
available to persons seeking to finance the costs of higher
education. The State Treasurer, in administering the College
Savings Pool, may receive moneys paid into the pool by a
participant and may serve as the fiscal agent of that
participant for the purpose of holding and investing those
moneys.
"Participant", as used in this Section, means any person
that makes investments in the pool. "Designated
beneficiary", as used in this Section, means any person on
whose behalf an account is established in the College Savings
Pool by a participant. Both in-state and out-of-state persons
may be participants and designated beneficiaries in the
College Savings Pool.
New accounts in the College Savings Pool shall be
processed through participating financial institutions.
"Participating financial institution", as used in this
Section, means any financial institution insured by the
Federal Deposit Insurance Corporation and lawfully doing
business in the State of Illinois and any credit union
approved by the State Treasurer and lawfully doing business
in the State of Illinois that agrees to process new accounts
in the College Savings Pool. Participating financial
institutions may charge a processing fee to participants to
open an account in the pool that shall not exceed $30 until
the year 2001. Beginning in 2001 and every year thereafter,
the maximum fee limit shall be adjusted by the Treasurer
based on the Consumer Price Index for the North Central
Region as published by the United States Department of Labor,
Bureau of Labor Statistics for the immediately preceding
calendar year. Every contribution received by a financial
institution for investment in the College Savings Pool shall
be transferred from the financial institution to a location
selected by the State Treasurer within one business day
following the day that the funds must be made available in
accordance with federal law. All communications from the
State Treasurer to participants shall reference the
participating financial institution at which the account was
processed.
The Treasurer may invest the moneys in the College
Savings Pool in the same manner, in the same types of
investments, and subject to the same limitations provided for
the investment of moneys by the Illinois State Board of
Investment. To enhance the safety and liquidity of the
College Savings Pool, to ensure the diversification of the
investment portfolio of the pool, and in an effort to keep
investment dollars in the State of Illinois, the State
Treasurer shall make a percentage of each account available
for investment in participating financial institutions doing
business in the State. The State Treasurer shall deposit
with the participating financial institution at which the
account was processed the following percentage of each
account at a prevailing rate offered by the institution,
provided that the deposit is federally insured or fully
collateralized and the institution accepts the deposit: 10%
of the total amount of each account for which the current age
of the beneficiary is less than 7 years of age, 20% of the
total amount of each account for which the beneficiary is at
least 7 years of age and less than 12 years of age, and 50%
of the total amount of each account for which the current age
of the beneficiary is at least 12 years of age. The State
Treasurer shall adjust each account at least annually to
ensure compliance with this Section. The Treasurer shall
develop, publish, and implement an investment policy covering
the investment of the moneys in the College Savings Pool. The
policy shall be published (i) at least once each year in at
least one newspaper of general circulation in both
Springfield and Chicago and (ii) each year as part of the
audit of the College Savings Pool by the Auditor General,
which shall be distributed to all participants. The Treasurer
shall notify all participants in writing, and the Treasurer
shall publish in a newspaper of general circulation in both
Chicago and Springfield, any changes to the previously
published investment policy at least 30 calendar days before
implementing the policy. Any investment policy adopted by the
Treasurer shall be reviewed and updated if necessary within
90 days following the date that the State Treasurer takes
office.
Participants shall be required to use moneys distributed
from the College Savings Pool for qualified expenses at
eligible educational institutions. "Qualified expenses", as
used in this Section, means the following: (i) tuition, fees,
and the costs of books, supplies, and equipment required for
enrollment or attendance at an eligible educational
institution and (ii) certain room and board expenses incurred
while attending an eligible educational institution at least
half-time. "Eligible educational institutions", as used in
this Section, means public and private colleges, junior
colleges, graduate schools, and certain vocational
institutions that are described in Section 481 of the Higher
Education Act of 1965 (20 U.S.C. 1088) and that are eligible
to participate in Department of Education student aid
programs. A student shall be considered to be enrolled at
least half-time if the student is enrolled for at least half
the full-time academic work load for the course of study the
student is pursuing as determined under the standards of the
institution at which the student is enrolled. Distributions
made from the pool for qualified expenses shall be made
directly to the eligible educational institution, directly to
a vendor, or in the form of a check payable to both the
beneficiary and the institution or vendor. Any moneys that
are distributed in any other manner or that are used for
expenses other than qualified expenses at an eligible
educational institution shall be subject to a penalty of 10%
of the earnings unless the beneficiary dies, becomes
disabled, or receives a scholarship that equals or exceeds
the distribution. Penalties shall be withheld at the time the
distribution is made.
The Treasurer shall limit the contributions that may be
made on behalf of a designated beneficiary based on an
actuarial estimate of what is required to pay tuition, fees,
and room and board for 5 undergraduate years at the highest
cost eligible educational institution. The contributions made
on behalf of a beneficiary who is also a beneficiary under
the Illinois Prepaid Tuition Program shall be further
restricted to ensure that the contributions in both programs
combined do not exceed the limit established for the College
Savings Pool. The Treasurer shall provide the Illinois
Student Assistance Commission each year at a time designated
by the Commission, an electronic report of all participant
accounts in the Treasurer's College Savings Pool, listing
total contributions and disbursements from each individual
account during the previous calendar year. As soon
thereafter as is possible following receipt of the
Treasurer's report, the Illinois Student Assistance
Commission shall, in turn, provide the Treasurer with an
electronic report listing those College Savings Pool
participants who also participate in the State's prepaid
tuition program, administered by the Commission. The
Commission shall be responsible for filing any combined tax
reports regarding State qualified savings programs required
by the United States Internal Revenue Service. The Treasurer
shall work with the Illinois Student Assistance Commission to
coordinate the marketing of the College Savings Pool and the
Illinois Prepaid Tuition Program when considered beneficial
by the Treasurer and the Director of the Illinois Student
Assistance Commission. The Treasurer's office shall not
publicize or otherwise market the College Savings Pool or
accept any moneys into the College Savings Pool prior to
March 1, 2000. The Treasurer shall provide a separate
accounting for each designated beneficiary to each
participant, the Illinois Student Assistance Commission, and
the participating financial institution at which the account
was processed. No interest in the program may be pledged as
security for a loan.
The assets of the College Savings Pool and its income and
operation shall be exempt from all taxation by the State of
Illinois and any of its subdivisions. The accrued earnings
on investments in the Pool once disbursed on behalf of a
designated beneficiary shall be similarly exempt from all
taxation by the State of Illinois and its subdivisions, so
long as they are used for qualified expenses. The provisions
of this paragraph are exempt from Section 250 of the Illinois
Income Tax Act.
The Treasurer shall adopt rules he or she considers
necessary for the efficient administration of the College
Savings Pool. The rules shall provide whatever additional
parameters and restrictions are necessary to ensure that the
College Savings Pool meets all of the requirements for a
qualified state tuition program under Section 529 of the
Internal Revenue Code (26 U.S.C. 529 52). The rules shall
provide for the administration expenses of the pool to be
paid from its earnings and for the investment earnings in
excess of the expenses and all moneys collected as penalties
to be credited or paid monthly to the several participants in
the pool in a manner which equitably reflects the differing
amounts of their respective investments in the pool and the
differing periods of time for which those amounts were in the
custody of the pool. Also, the rules shall require the
maintenance of records that enable the Treasurer's office to
produce a report for each account in the pool at least
annually that documents the account balance and investment
earnings. Notice of any proposed amendments to the rules and
regulations shall be provided to all participants prior to
adoption. Amendments to rules and regulations shall apply
only to contributions made after the adoption of the
amendment.
Upon creating the College Savings Pool, the State
Treasurer shall give bond with 2 or more sufficient sureties,
payable to and for the benefit of the participants in the
College Savings Pool, in the penal sum of $1,000,000,
conditioned upon the faithful discharge of his or her duties
in relation to the College Savings Pool.
(Source: P.A. 91-607, eff. 1-1-00; 91-829, eff. 1-1-01;
revised 7-3-00.)
Section 11. The Civil Administrative Code of Illinois is
amended by changing the heading to Article 1, adding Section
1-2 and changing Sections 1-5, 5-300, 5-310, 5-315, 5-320,
5-325, 5-330, 5-335, 5-340, 5-345, 5-350, 5-355, 5-360,
5-365, 5-370, 5-375, 5-385, 5-390, 5-395, 5-400, 5-410,
5-415, 5-420, and 5-550 as follows:
(20 ILCS 5/Art. 1 heading)
ARTICLE 1. SHORT TITLE AND GENERAL PROVISIONS
(20 ILCS 5/1-2 new)
Sec. 1-2. Article short title. This Article may be cited
as the General Provisions Article of the Civil Administrative
Code of Illinois.
(20 ILCS 5/1-5)
Sec. 1-5. Articles. The Civil Administrative Code of
Illinois consists of the following Articles:
Article 1. Short title and General Provisions (20 ILCS
5/1-1 and following).
Article 5. Departments of State Government Law (20 ILCS
5/5-1 and following).
Article 50. State Budget Law (15 ILCS 20/ 50/).
Article 110. Department on Aging Law (20 ILCS 110/).
Article 205. Department of Agriculture Law (20 ILCS
205/).
Article 250. State Fair Grounds Title Law (5 ILCS 620/
250/).
Article 310. Department of Human Services (Alcoholism and
Substance Abuse) Law (20 ILCS 310/).
Article 405. Department of Central Management Services
Law (20 ILCS 405/).
Article 510. Department of Children and Family Services
Powers Law (20 ILCS 510/).
Article 605. Department of Commerce and Community Affairs
Law (20 ILCS 605/).
Article 805. Department of Natural Resources
(Conservation) Law (20 ILCS 805/).
Article 1005. Department of Employment Security Law (20
ILCS 1005/).
Article 1405. Department of Insurance Law (20 ILCS
1405/).
Article 1505. Department of Labor Law (20 ILCS 1505/).
Article 1710. Department of Human Services (Mental Health
and Developmental Disabilities) Law (20 ILCS 1710/).
Article 1905. Department of Natural Resources (Mines and
Minerals) Law (20 ILCS 1905/).
Article 2005. Department of Nuclear Safety Law (20 ILCS
2005/).
Article 2105. Department of Professional Regulation Law
(20 ILCS 2105/).
Article 2205. Department of Public Aid Law (20 ILCS
2205/).
Article 2310. Department of Public Health Powers and
Duties Law (20 ILCS 2310/).
Article 2505. Department of Revenue Law (20 ILCS 2505/).
Article 2605. Department of State Police Law (20 ILCS
2605/).
Article 2705. Department of Transportation Law (20 ILCS
2705/).
Article 3000. University of Illinois Exercise of
Functions and Duties Law (110 ILCS 355/).
(Source: P.A. 91-239, eff. 1-1-00; revised 7-27-99.)
(20 ILCS 5/5-300) (was 20 ILCS 5/9)
Sec. 5-300. Officers' qualifications and salaries. The
executive and administrative officers, whose offices are
created by this Act, must have the qualifications prescribed
by law and shall receive annual salaries, payable in equal
monthly installments, as designated in the Sections following
this Section and preceding Section 5-500 9.31. If set by the
Governor, those annual salaries may not exceed 85% of the
Governor's annual salary.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-2-99.)
(20 ILCS 5/5-310) (was 20 ILCS 5/9.21)
Sec. 5-310. In the Department on Aging. The Director of
Aging shall receive an annual salary as set by the Governor
from time to time or as set by the Compensation Review Board,
whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-315) (was 20 ILCS 5/9.02)
Sec. 5-315. In the Department of Agriculture. The
Director of Agriculture shall receive an annual salary as set
by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Agriculture shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-320) (was 20 ILCS 5/9.19)
Sec. 5-320. In the Department of Central Management
Services. The Director of Central Management Services shall
receive an annual salary as set by the Governor from time to
time or an amount set by the Compensation Review Board,
whichever is greater.
Each Assistant Director of Central Management Services
shall receive an annual salary as set by the Governor from
time to time or an amount set by the Compensation Review
Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-325) (was 20 ILCS 5/9.16)
Sec. 5-325. In the Department of Children and Family
Services. The Director of Children and Family Services shall
receive an annual salary as set by the Governor from time to
time or as set by the Compensation Review Board, whichever is
greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-330) (was 20 ILCS 5/9.18)
Sec. 5-330. In the Department of Commerce and Community
Affairs. The Director of Commerce and Community Affairs
shall receive an annual salary as set by the Governor from
time to time or as set by the Compensation Review Board,
whichever is greater.
The Assistant Director of Commerce and Community Affairs
shall receive an annual salary as set by the Governor from
time to time or as set by the Compensation Review Board,
whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-335) (was 20 ILCS 5/9.11a)
Sec. 5-335. In the Department of Corrections. The
Director of Corrections shall receive an annual salary as set
by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Corrections - Juvenile Division
shall receive an annual salary as set by the Governor from
time to time or as set by the Compensation Review Board,
whichever is greater.
The Assistant Director of Corrections - Adult Division
shall receive an annual salary as set by the Governor from
time to time or as set by the Compensation Review Board,
whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-340) (was 20 ILCS 5/9.30)
Sec. 5-340. In the Department of Employment Security.
The Director of Employment Security shall receive an annual
salary of as set by the Governor from time to time or an
amount set by the Compensation Review Board, whichever is
greater.
Each member of the Board of Review shall receive $15,000.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-345) (was 20 ILCS 5/9.15)
Sec. 5-345. In the Department of Financial Institutions.
The Director of Financial Institutions shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
The Assistant Director of Financial Institutions shall
receive an annual salary as set by the Governor from time to
time or as set by the Compensation Review Board, whichever is
greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-350) (was 20 ILCS 5/9.24)
Sec. 5-350. In the Department of Human Rights. The
Director of Human Rights shall receive an annual salary as
set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-355) (was 20 ILCS 5/9.05a)
Sec. 5-355. In the Department of Human Services. The
Secretary of Human Services shall receive an annual salary as
set by the Governor from time to time 5-335 Law or such other
amount as may be set by the Compensation Review Board,
whichever is greater.
The Assistant Secretaries of Human Services shall each
receive an annual salary as set by the Governor from time to
time 5-395 Law or such other amount as may be set by the
Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-360) (was 20 ILCS 5/9.10)
Sec. 5-360. In the Department of Insurance. The Director
of Insurance shall receive an annual salary as set by the
Governor from time to time or as set by the Compensation
Review Board, whichever is greater.
The Assistant Director of Insurance shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-365) (was 20 ILCS 5/9.03)
Sec. 5-365. In the Department of Labor. The Director of
Labor shall receive an annual salary as set by the Governor
from time to time or as set by the Compensation Review Board,
whichever is greater.
The Assistant Director of Labor shall receive an annual
salary as set by the Governor from time to time or as set by
the Compensation Review Board, whichever is greater.
The Chief Factory Inspector shall receive $24,700 from
the third Monday in January, 1979 to the third Monday in
January, 1980, and $25,000 thereafter, or as set by the
Compensation Review Board, whichever is greater.
The Superintendent of Safety Inspection and Education
shall receive $27,500, or as set by the Compensation Review
Board, whichever is greater.
The Superintendent of Women's and Children's Employment
shall receive $22,000 from the third Monday in January, 1979
to the third Monday in January, 1980, and $22,500 thereafter,
or as set by the Compensation Review Board, whichever is
greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-370) (was 20 ILCS 5/9.31)
Sec. 5-370. In the Department of the Lottery. The
Director of the Lottery shall receive an annual salary as set
by the Governor from time to time or an amount set by the
Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-375) (was 20 ILCS 5/9.09)
Sec. 5-375. In the Department of Natural Resources. The
Director of Natural Resources shall continue to receive the
annual salary set by law for the Director of Conservation
until January 20, 1997. Beginning on that date, the Director
of Natural Resources shall receive an annual salary as set by
the Governor from time to time or the amount set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Natural Resources shall
continue to receive the annual salary set by law for the
Assistant Director of Conservation until January 20, 1997.
Beginning on that date, the Assistant Director of Natural
Resources shall receive an annual salary as set by the
Governor from time to time or the amount set by the
Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-385) (was 20 ILCS 5/9.25)
Sec. 5-385. In the Department of Nuclear Safety. The
Director of Nuclear Safety shall receive an annual salary as
set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-390) (was 20 ILCS 5/9.08)
Sec. 5-390. In the Department of Professional Regulation.
The Director of Professional Regulation shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-395) (was 20 ILCS 5/9.17)
Sec. 5-395. In the Department of Public Aid. The
Director of Public Aid shall receive an annual salary as set
by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Public Aid shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-400) (was 20 ILCS 5/9.07)
Sec. 5-400. In the Department of Public Health. The
Director of Public Health shall receive an annual salary as
set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Public Health shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-410) (was 20 ILCS 5/9.11)
Sec. 5-410. In the Department of State Police. The
Director of State Police shall receive an annual salary as
set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of State Police shall receive an
annual salary as set by the Governor from time to time or as
set by the Compensation Review Board, whichever is greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-415) (was 20 ILCS 5/9.05)
Sec. 5-415. In the Department of Transportation. The
Secretary of Transportation shall receive an annual salary as
set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Secretary of Transportation shall receive
an annual salary as set by the Governor from time to time or
as set by the Compensation Review Board, whichever is
greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-420) (was 20 ILCS 5/9.22)
Sec. 5-420. In the Department of Veterans' Affairs. The
Director of Veterans' Affairs shall receive an annual salary
as set by the Governor from time to time or as set by the
Compensation Review Board, whichever is greater.
The Assistant Director of Veterans' Affairs shall receive
an annual salary as set by the Governor from time to time or
as set by the Compensation Review Board, whichever is
greater.
(Source: P.A. 91-25, eff. 6-9-99; 91-239, eff. 1-1-00;
revised 8-1-99.)
(20 ILCS 5/5-550) (was 20 ILCS 5/6.23)
Sec. 5-550. In the Department of Human Services. A
State Rehabilitation Council, hereinafter referred to as the
Council, is hereby established for the purpose of advising
the Secretary and the vocational rehabilitation administrator
of the provisions of the federal Rehabilitation Act of 1973
and the Americans with Disabilities Act of 1990 in matters
concerning individuals with disabilities and the provision of
rehabilitation services. The Council shall consist of 25
members appointed by the Governor after soliciting
recommendations from representatives of organizations
representing a broad range of individuals with disabilities
and organizations interested in individuals with
disabilities. The Governor shall appoint to this Council the
following:
(1) One representative of a parent training center
established in accordance with the federal Individuals
with Disabilities Education Act.
(2) One representative of the client assistance
program.
(3) One vocational rehabilitation counselor who has
knowledge of and experience with vocational
rehabilitation programs. (If an employee of the
Department is appointed, that appointee shall serve as an
ex officio, nonvoting member.)
(4) One representative of community rehabilitation
program service providers.
(5) Four representatives of business, industry, and
labor.
(6) Eight representatives of disability advocacy
groups representing a cross section of the following:
(A) individuals with physical, cognitive,
sensory, and mental disabilities; and
(B) parents, family members, guardians,
advocates, or authorized representative of
individuals with disabilities who have difficulty in
representing themselves or who are unable, due to
their disabilities, to represent themselves.
(7) One current or former applicant for, or
recipient of, vocational rehabilitation services.
(8) Three representatives from secondary or higher
education.
(9) One representative of the State Workforce
Investment Board.
(10) One representative of the Illinois State Board
of Education who is knowledgeable about the Individuals
with Disabilities Education Act.
The chairperson of, or a member designated by, the Statewide
Independent Living Council created under Section 12a of the
Disabled Persons Rehabilitation Act, the chairperson of the
Blind Services Planning Council created under the Bureau for
the Blind Act, and the vocational rehabilitation
administrator shall serve as ex officio members. The
vocational rehabilitation administrator shall have no vote.
The Council shall select a Chairperson.
The Chairperson and at least 12 other members of the
Council shall have a recognized disability. One member shall
be a senior citizen age 60 or over. A majority of the
Council members shall not be employees of the Department of
Human Services. Current members of the Rehabilitation
Services Council shall serve until members of the newly
created Council are appointed.
The terms of all members appointed before the effective
date of Public Act 88-10 shall expire on July 1, 1993. The
members first appointed under Public Act 88-10 shall be
appointed to serve for staggered terms beginning July 1,
1993, as follows: 7 members shall be appointed for terms of
3 years, 7 members shall be appointed for terms of 2 years,
and 6 members shall be appointed for terms of one year.
Thereafter, all appointments shall be for terms of 3 years.
Vacancies shall be filled for the unexpired term.
Appointments to fill vacancies in unexpired terms and new
terms shall be filled by the Governor or by the Council if
the Governor delegates that power to the Council by executive
order. Members shall serve until their successors are
appointed and qualified. No member, except the
representative of the client assistance program, shall serve
for more than 2 full terms.
Members shall be reimbursed for their actual expenses
incurred in the performance of their duties, including
expenses for travel, child care, and personal assistance
services, and a member who is not employed or who must
forfeit wages from other employment shall be paid reasonable
compensation for each day the member is engaged in performing
the duties of the Council.
The Council shall meet at least 4 times per year at times
and places designated by the Chairman upon 10 days written
notice to the members. Special meetings may be called by the
Chairperson or 7 members of the Council upon 7 days written
notice to the other members. Nine members shall constitute a
quorum. No member of the Council shall cast a vote on any
matter that would provide direct financial benefit to the
member or otherwise give the appearance of a conflict of
interest under Illinois law.
The Council shall prepare and submit to the vocational
rehabilitation administrator the reports and findings that
the vocational rehabilitation administrator or she may
request or that the Council deems fit. The Council shall
select jointly with the vocational rehabilitation
administrator a pool of qualified persons to serve as
impartial hearing officers. The Council shall, with the
vocational rehabilitation unit in the Department, jointly
develop, agree to, and review annually State goals and
priorities and jointly submit annual reports of progress to
the federal Commissioner of the Rehabilitation Services
Administration.
To the extent that there is a disagreement between the
Council and the unit within the Department of Human Services
responsible for the administration of the vocational
rehabilitation program, regarding the resources necessary to
carry out the functions of the Council as set forth in this
Section, the disagreement shall be resolved by the Governor.
(Source: P.A. 90-453, eff. 8-16-97; 91-239, eff. 1-1-00;
91-540, eff. 8-13-99; revised 8-25-99.)
Section 13. The Department of Agriculture Law of the
Civil Administrative Code of Illinois is amended by
renumbering Section 40.43 and changing Section 205-60 as
follows:
(20 ILCS 205/205-47) (was 20 ILCS 205/40.43)
Sec. 205-47. 40.43. Value Added Agricultural Products.
(a) To expend funds appropriated to the Department of
Agriculture to develop and implement a grant program for
value added agricultural products, to be called the "Illinois
Value-Added Agriculture Enhancement Program". The grants are
to provide 50% of (i) the cost of undertaking feasibility
studies, competitive assessments, and consulting or
productivity services that the Department determines may
result in enhancement of value added agricultural products
and (ii) seed money for new or expanding agribusiness.
(b) "Agribusiness" means any sole proprietorship,
limited partnership, copartnership, joint venture,
corporation, or cooperative that operates or will operate a
facility located within the State of Illinois that is related
to the processing of agricultural commodities (including,
without limitation, the products of aquaculture, hydroponics,
and silviculture) or the manufacturing, production, or
construction of agricultural buildings, structures,
equipment, implements, and supplies, or any other facilities
or processes used in agricultural production. Agribusiness
includes but is not limited to the following:
(1) grain handling and processing, including grain
storage, drying, treatment, conditioning, milling, and
packaging;
(2) seed and feed grain development and processing;
(3) fruit and vegetable processing, including
preparation, canning, and packaging;
(4) processing of livestock and livestock products,
dairy products, poultry and poultry products, fish, or
apiarian products, including slaughter, shearing,
collecting, preparation, canning, and packaging;
(5) fertilizer and agricultural chemical
manufacturing, processing, application, and supplying;
(6) farm machinery, equipment, and implement
manufacturing and supplying;
(7) manufacturing and supplying of agricultural
commodity processing machinery and equipment, including
machinery and equipment used in slaughter, treatment,
handling, collecting, preparation, canning, or packaging
of agricultural commodities;
(8) farm building and farm structure manufacturing,
construction, and supplying;
(9) construction, manufacturing, implementation,
supplying, or servicing of irrigation, drainage, and soil
and water conservation devices or equipment;
(10) fuel processing and development facilities
that produce fuel from agricultural commodities or
by-products;
(11) facilities and equipment for processing and
packaging agricultural commodities specifically for
export;
(12) facilities and equipment for forestry product
processing and supplying, including sawmilling
operations, wood chip operations, timber harvesting
operations, and manufacturing of prefabricated buildings,
paper, furniture, or other goods from forestry products;
and
(13) facilities and equipment for research and
development of products, processes, and equipment for the
production, processing, preparation, or packaging of
agricultural commodities and by-products.
(c) The "Illinois Value-Added Agriculture Enhancement
Program Fund" is created as a special fund in the State
Treasury to provide grants to Illinois' small agribusinesses,
subject to appropriation for that purpose. Each grant
awarded under this program shall provide funding for up to
50% of the cost of (i) the development of valued added
agricultural products or (ii) seed money for new or expanding
agribusiness, not to exceed 50% of appropriated funds.
Notwithstanding the other provisions of this paragraph, the
fund shall not be used to provide seed money to an Illinois
small agribusiness for the purpose of compliance with the
provisions of the Livestock Management Facilities Act.
(d) For the purposes of this Section, "Illinois small
agribusiness" means a "small business concern" as defined in
Title 15 United States Code, Section 632, that primarily
conducts its business in Illinois.
(e) The Department shall make such rules and regulations
as may be necessary to carry out its statutory duties. Among
other duties, the Department, through the program, may do all
of the following:
(1) Make and enter into contracts, including but
not limited to making grants specified by the General
Assembly pursuant to appropriations by the General
Assembly from the Illinois Value-Added Agriculture
Enhancement Program Fund, and generally to do all such
things as, in its judgment, may be necessary, proper, and
expedient in accomplishing its duties.
(2) Provide for, staff, and administer a program in
which the Department shall plan and coordinate State
efforts designed to aid and stimulate the development of
value-added agribusiness.
(3) Make grants on the terms and conditions that
the Department shall determine, except that no grant made
under the provisions of this item (3) shall exceed 50% of
the direct costs.
(4) Act as the State Agriculture Planning Agency,
and accept and use planning grants or other financial
assistance from the federal government (i) for statewide
comprehensive planning work including research and
coordination activity directly related to agriculture
needs; and (ii) for state and inter-state comprehensive
planning and research and coordination activity related
thereto. All such grants shall be subject to the terms
and conditions prescribed by the federal government.
(f) The Illinois Value-Added Agricultural Enhancement
Fund is subject to the provisions of the Illinois Grant Funds
Recovery Act (GFRA).
(Source: P.A. 91-560, eff. 8-14-99; revised 10-25-99.)
(20 ILCS 205/205-60) (was 20 ILCS 205/40.35)
Sec. 205-60. Aquaculture. The Department has the power
to develop and implement a program to promote aquaculture and
to make grants to an aquaculture cooperative in this State
pursuant to the Aquaculture Development Act, to promulgate
the necessary rules and regulations, and to cooperate with
and seek the assistance of the Department of Natural
Resources and the Department of Transportation in the
implementation and enforcement of that Act.
(Source: P.A. 91-239, eff. 1-1-00; 91-530, eff. 8-13-99;
revised 10-25-99.)
Section 13.5. The Alcoholism and Other Drug Abuse and
Dependency Act is amended by changing Section 10-45 as
follows:
(20 ILCS 301/10-45)
Sec. 10-45. Membership. The Board shall consist of 16
members:
(a) The Director of Aging.
(b) The State Superintendent of Education.
(c) The Director of Corrections.
(d) The Director of State Police.
(e) The Director of Professional Regulation.
(f) (Blank).
(g) The Director of Children and Family Services.
(h) (Blank).
(i) The Director of Public Aid.
(j) The Director of Public Health.
(k) The Secretary of State.
(l) The Secretary of Transportation.
(m) The Director of Insurance.
(n) The Director of the Administrative Office of
the Illinois Courts.
(o) The Chairman of the Board of Higher Education.
(p) The Director of Revenue.
(q) The Executive Director of the Criminal Justice
Information Authority.
(r) A chairman who shall be appointed by the
Governor for a term of 3 years.
Each member may designate a representative to serve in his or
her place by written notice to the Department.
(Source: P.A. 88-80; 89-507, eff. 7-1-97; revised 2-23-00.)
Section 15. The Department of Children and Family
Services Powers Law of the Civil Administrative Code of
Illinois is amended by changing Section 510-5 as follows:
(20 ILCS 510/510-5)
Sec. 510-5. Definition. As used in this Article 510 30,
"Department" means the Department of Children and Family
Services.
(Source: P.A. 91-239, eff. 1-1-00; revised 11-5-99.)
Section 16. The Department of Commerce and Community
Affairs Law of the Civil Administrative Code of Illinois is
amended by changing Sections 605-55, 605-385, 605-415,
605-615, 605-705, 605-850, 605-855, 605-860, and 605-940 and
renumbering Sections 46.19k, 46.34a, 46.34b, 46.70, 46.71,
and 46.76 as follows:
(20 ILCS 605/605-55) (was 20 ILCS 605/46.21)
Sec. 605-55. Contracts and other acts to accomplish
Department's duties. To make and enter into contracts,
including but not limited to making grants and loans to units
of local government, private agencies as defined in the
Illinois State Auditing Act, non-profit corporations,
educational institutions, and for-profit businesses as
authorized pursuant to appropriations by the General Assembly
from the Build Illinois Bond Fund, the Build Illinois
Purposes Fund, the Fund for Illinois' Future, the Capital
Development Fund, and the General Revenue Fund, and generally
to do all things that, in its judgment, may be necessary,
proper, and expedient in accomplishing its duties.
(Source: P.A. 91-34, eff. 7-1-99; 91-239, eff. 1-1-00;
revised 8-3-99.)
(20 ILCS 605/605-111) (was 20 ILCS 605/46.34a)
Sec. 605-111. Transfer relating to the Illinois Main
Street Program. 46.34a. To assume from the Office of the
Lieutenant Governor on July 1, 1999, all personnel, books,
records, papers, documents, property both real and personal,
and pending business in any way pertaining to the Illinois
Main Street Program. All personnel transferred pursuant to
this Section shall receive certified status under the
Personnel Code.
(Source: P.A. 91-25, eff. 6-9-99; revised 8-2-99.)
(20 ILCS 605/605-112) (was 20 ILCS 605/46.34b)
Sec. 605-112. Transfer relating to the State Data
Center. 46.34b. To assume from the Executive Office of the
Governor, Bureau of the Budget, on July 1, 1999, all
personnel, books, records, papers, documents, property both
real and personal, and pending business in any way pertaining
to the State Data Center, established pursuant to a
Memorandum of Understanding entered into with the Census
Bureau pursuant to 15 U.S.C. Section 1525. All personnel
transferred pursuant to this Section shall receive certified
status under the Personnel Code.
(Source: P.A. 91-25, eff. 6-9-99; revised 8-2-99.)
(20 ILCS 605/605-323) (was 20 ILCS 605/46.76)
Sec. 605-323. 46.76. Energy Assistance Contribution
Fund.
(a) The Department may accept gifts, grants, awards,
matching contributions, interest income, appropriations, and
cost sharings from individuals, businesses, governments, and
other third-party sources, on terms that the Director deems
advisable, to assist eligible households, businesses,
industries, educational institutions, hospitals, health care
facilities, and not-for-profit entities to obtain and
maintain reliable and efficient energy related services, or
to improve the efficiency of such services.
(b) The Energy Assistance Contribution Fund is created
as a special fund in the State Treasury, and all moneys
received under this Section shall be deposited into that
Fund. Moneys in the Energy Assistance Contribution Fund may
be expended for purposes consistent with the conditions under
which those moneys are received, subject to appropriations
made by the General Assembly for those purposes.
(Source: P.A. 91-34, eff. 7-1-99; revised 8-3-99.)
(20 ILCS 605/605-385) (was 20 ILCS 605/46.62)
Sec. 605-385. Technology Challenge Grant Program;
Illinois Advanced Technology Enterprise Development and
Investment Program. To establish and administer a Technology
Challenge Grant Program and an Illinois Technology Enterprise
Development and Investment Program as provided by the
Technology Advancement and Development Act and to expend
appropriations in accordance therewith.
(Source: P.A. 91-239, eff. 1-1-00; 91-476, eff. 8-11-99;
revised 10-20-99.)
(20 ILCS 605/605-415)
Sec. 605-415. Job Training and Economic Development
Grant Program.
(a) Legislative findings. The General Assembly finds
that:
(1) Despite the large number of unemployed job
seekers, many employers are having difficulty matching
the skills they require with the skills of workers; a
similar problem exists in industries where overall
employment may not be expanding but there is an acute
need for skilled workers in particular occupations.
(2) The State of Illinois should foster local
economic development by linking the job training of
unemployed disadvantaged citizens with the workforce
needs of local business and industry.
(3) Employers often need assistance in developing
training resources that will provide work opportunities
for disadvantaged populations.
(b) Definitions. As used in this Section:
"Community based provider" means a not-for-profit
organization, with local boards of directors, that directly
provides job training services.
"Disadvantaged persons" has the same meaning as in Titles
II-A and II-C of the federal Job Training Partnership Act.
"Training partners" means a community-based provider and
one or more employers who have established training and
placement linkages.
(c) From funds appropriated for that purpose, the
Department of Commerce and Community Affairs shall administer
a Job Training and Economic Development Grant Program. The
Director shall make grants to community-based providers. The
grants shall be made to support the following:
(1) Partnerships between community-based providers
and employers for the customized training of existing
low-skilled, low-wage employees and newly hired
disadvantaged persons.
(2) Partnerships between community-based providers
and employers to develop and operate training programs
that link the work force needs of local industry with the
job training of disadvantaged persons.
(d) For projects created under paragraph (1) of
subsection (c):
(1) The Department shall give a priority to
projects that include an in-kind match by an employer in
partnership with a community-based provider and projects
that use instructional materials and training instructors
directly used in the specific industry sector of the
partnership employer.
(2) The partnership employer must be an active
participant in the curriculum development and train
primarily disadvantaged populations.
(e) For projects created under paragraph (2) of
subsection (c):
(1) Community based organizations shall assess the
employment barriers and needs of local residents and work
in partnership with local economic development
organizations to identify the priority workforce needs of
the local industry.
(2) Training partners (that is, community-based
organizations and employers) shall work together to
design programs with maximum benefits to local
disadvantaged persons and local employers.
(3) Employers must be involved in identifying
specific skill-training needs, planning curriculum,
assisting in training activities, providing job
opportunities, and coordinating job retention for people
hired after training through this program and follow-up
support.
(4) The community-based organizations shall serve
disadvantaged persons, including welfare recipients.
(f) The Department shall adopt rules for the grant
program and shall create a competitive application procedure
for those grants to be awarded beginning in fiscal year 1998.
Grants shall be based on a performance based contracting
system. Each grant shall be based on the cost of providing
the training services and the goals negotiated and made a
part of the contract between the Department and the training
partners. The goals shall include the number of people to be
trained, the number who stay in the program, the number who
complete the program, the number who enter employment, their
wages, and the number who retain employment. The level of
success in achieving employment, wage, and retention goals
shall be a primary consideration for determining contract
renewals and subsequent funding levels. In setting the
goals, due consideration shall be given to the education,
work experience, and job readiness of the trainees; their
barriers to employment; and the local job market. Periodic
payments under the contracts shall be based on the degree to
which the relevant negotiated goals have been met during the
payment period.
(Source: P.A. 90-474, eff. 1-1-98; 90-655, eff. 7-30-98;
90-758, eff. 8-14-98; 91-34, eff. 7-1-99; 91-239, eff.
1-1-00; revised 8-3-99.)
(20 ILCS 605/605-512) (was 20 ILCS 605/46.70)
(Section scheduled to be repealed on December 31, 2004)
Sec. 605-512. 46.70. Small business incubator grants.
(a) Subject to availability of funds in the Small
Business Incubator Fund, the Director of Commerce and
Community Affairs may make grants to eligible small business
incubators in an amount not to exceed 50% of State income
taxes paid in the previous calendar year by qualified tenant
businesses subject to the restrictions of this Section.
(b) There is created a special fund in the State
Treasury known as the Small Business Incubator Fund. The
money in the Fund may be used only for making grants under
subsection (a) of this Section. The Department of Revenue
shall certify by March 1 of each year to the General
Assembly the amount of State income taxes paid by qualified
tenant businesses in the previous year. The Department of
Revenue may, by rule, prescribe forms necessary to identify
qualified tenant businesses under this Section. An amount
equal to 50% of the amount certified by the Department of
Revenue shall be appropriated into the Fund annually.
(c) Eligible small business incubators that receive a
grant under this Section may use the grant only for capital
improvements on the building housing the eligible small
business incubator. Each small business incubator shall be
eligible for a grant equal to no more than 50% of the amount
of State income taxes paid in the previous year by qualified
tenant businesses of the small business incubator, minus
administrative costs. The eligible small business incubator
must keep written records of the use of the grant money for a
period of 5 years from disbursement.
(d) By April 1 of each year, an eligible small business
incubator may apply for a grant under this Section on forms
developed by the Department. The Department may require
applicants to provide proof of eligibility. Upon review of
the applications, the Director of Commerce and Community
Affairs shall approve or disapprove the application. At the
start of each fiscal year or upon approval of the budget for
that fiscal year, whichever is later, the Director shall
determine the amount of funds available for grants under this
Section and shall then approve the grants.
(e) For purposes of this Section:
(1) "Eligible small business incubator" means an
entity that is dedicated to the successful development of
entrepreneurial companies, has a specific written policy
identifying requirements for a business "to graduate"
from the incubator, either owns or leases real estate in
which qualified tenant businesses operate, and provides
all of the following services: management guidance,
rental spaces, shared basic business equipment,
technology support services, and assistance in obtaining
financing.
(2) "Qualified tenant business" means a business
that currently leases space from an eligible small
business incubator, is less than 5 years old, and either
has not fulfilled the eligible small business incubator's
graduation requirements or has fulfilled these
requirements within the last 5 years.
(f) Five percent of the amount that is appropriated
annually into the Small Business Incubator Fund shall be
allotted to the Department of Commerce and Community Affairs
for the purpose of administering, overseeing, and evaluating
the grant process and outcome.
(g) This Section is repealed on December 31, 2004.
The evaluation of the effectiveness of the grant process
and subsequent outcome of job and business creation shall
recommend the continuation or the repeal of this Section and
shall be submitted to the Governor and the General Assembly
before December 31, 2003.
(Source: P.A. 91-592, eff. 8-14-99; revised 10-26-99.)
(20 ILCS 605/605-550) (was 20 ILCS 605/46.71)
Sec. 605-550. 46.71. Model domestic violence and sexual
assault employee awareness and assistance policy.
(a) The Department shall convene a task force including
members of the business community, employees, employee
organizations, representatives from the Department of Labor,
and directors of domestic violence and sexual assault
programs, including representatives of statewide advocacy
organizations for the prevention of domestic violence and
sexual assault, to develop a model domestic violence and
sexual assault employee awareness and assistance policy for
businesses.
The Department shall give due consideration to the
recommendations of the Governor, the President of the Senate,
and the Speaker of the House of Representatives for
participation by any person on the task force, and shall make
reasonable efforts to assure regional balance in membership.
(b) The purpose of the model employee awareness and
assistance policy shall be to provide businesses with the
best practices, policies, protocols, and procedures in order
that they ascertain domestic violence and sexual assault
awareness in the workplace, assist affected employees, and
provide a safe and helpful working environment for employees
currently or potentially experiencing the effects of domestic
violence or sexual assault. The model plan shall include but
not be limited to:
(1) the establishment of a definite corporate
policy statement recognizing domestic violence and sexual
assault as workplace issues as well as promoting the need
to maintain job security for those employees currently
involved in domestic violence or sexual assault disputes;
(2) policy and service publication requirements,
including posting these policies and service availability
pamphlets in break rooms, on bulletin boards, and in
restrooms, and transmitting them through other
communication methods;
(3) a listing of current domestic violence and
sexual assault community resources such as shelters,
crisis intervention programs, counseling and case
management programs, and legal assistance and advocacy
opportunities for affected employees;
(4) measures to ensure workplace safety including,
where appropriate, designated parking areas, escort
services, and other affirmative safeguards;
(5) training programs and protocols designed to
educate employees and managers in how to recognize,
approach, and assist employees experiencing domestic
violence or sexual assault, including both victims and
batterers; and
(6) other issues as shall be appropriate and
relevant for the task force in developing the model
policy.
(c) The model policy shall be reviewed by the task force
to assure consistency with existing law and shall be made the
subject of public hearings convened by the Department
throughout the State at places and at times which are
convenient for attendance by the public, after which the
policy shall be reviewed by the task force and amended as
necessary to reflect concerns raised at the hearings. If
approved by the task force, the model policy shall be
provided as approved with explanation of its provisions to
the Governor and the General Assembly not later than one year
after the effective date of this amendatory Act of the 91st
General Assembly. The Department shall make every effort to
notify businesses of the availability of the model domestic
violence and sexual assault employee awareness and assistance
policy.
(d) The Department, in consultation with the task force,
providers of services, the advisory council, the Department
of Labor, and representatives of statewide advocacy
organizations for the prevention of domestic violence and
sexual assault, shall provide technical support, information,
and encouragement to businesses to implement the provisions
of the model.
(e) Nothing contained in this Section shall be deemed to
prevent businesses from adopting their own domestic violence
and sexual assault employee awareness and assistance policy.
(f) The Department shall survey businesses within 4
years of the effective date of this amendatory Act of the
91st General Assembly to determine the level of model policy
adoption amongst businesses and shall take steps necessary to
promote the further adoption of such policy.
(Source: P.A. 91-592, eff. 8-14-99; revised 10-26-99.)
(20 ILCS 605/605-615) (was 20 ILCS 605/46.19e)
Sec. 605-615. Assistance with exports. The Department
shall have the following duties and responsibilities in
regard to the Civil Administrative Code of Illinois:
(1) To establish or cosponsor mentoring conferences,
utilizing experienced manufacturing exporters, to explain and
provide information to prospective export manufacturers and
businesses concerning the process of exporting to both
domestic and international opportunities.
(2) To provide technical assistance to prospective
export manufacturers and businesses seeking to establish
domestic and international export opportunities.
(3) To coordinate with the Department's Small Business
Development Centers to link buyers with prospective export
manufacturers and businesses.
(4) To promote, both domestically and abroad, products
made in Illinois in order to inform and advise consumers and
buyers of their high quality standards and craftsmanship.
(5) To provide technical assistance toward establishment
of export trade corporations in the private sector.
(6) To develop an electronic data base to compile
information on international trade and investment activities
in Illinois companies, provide access to research and
business opportunities through external data bases, and
connect this data base through international communication
systems with appropriate domestic and worldwide networks
users.
(7) To collect and distribute to foreign commercial
libraries directories, catalogs, brochures, and other
information of value to foreign businesses considering doing
business in this State.
(8) To establish an export finance awareness program to
provide information to banking organizations about methods
used by banks to provide financing for businesses engaged in
exporting and about other State and federal programs to
promote and expedite export financing.
(9) To undertake a survey of Illinois' businesses to
identify exportable products and the businesses interested in
exporting.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-5-99.)
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
Sec. 605-705. Grants to local tourism and convention
bureaus.
(a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and
implement a program for the use of funds, as authorized under
this Act, by local tourism and convention bureaus. For the
purposes of this Act, bureaus eligible to receive funds are
defined as those bureaus in legal existence as of January 1,
1985 that are either a unit of local government or
incorporated as a not-for-profit organization, are affiliated
with at least one municipality or county, and employ one full
time staff person whose purpose is to promote tourism. Each
bureau receiving funds under this Act will be certified by
the Department as the designated recipient to serve an area
of the State. These funds may not be used in support of the
Chicago World's Fair.
(b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to
the Department for expenditure under this Section, one-third
of those monies shall be used for grants to convention and
tourism bureaus in cities with a population greater than
500,000. The remaining two-thirds of the annual
appropriation shall be used for grants to convention and
tourism bureaus in the remainder of the State, in accordance
with a formula based upon the population served. The
Department may reserve up to 10% of the total appropriated to
conduct audits of grants, to provide incentive funds to those
bureaus that will conduct promotional activities designed to
further the Department's statewide advertising campaign, to
fund special statewide promotional activities, and to fund
promotional activities that support an increased use of the
State's parks or historic sites.
(Source: P.A. 90-26, eff. 7-1-97; 91-239, eff. 1-1-00;
91-357, eff. 7-29-99; revised 8-4-99.)
(20 ILCS 605/605-817) (was 20 ILCS 605/46.19k)
Sec. 605-817. 46.19k. Family loan program.
(a) From amounts appropriated for such purpose, the
Department in consultation with the Department of Human
Services shall solicit proposals to establish programs to be
known as family loan programs. Such programs shall provide
small, no-interest loans to custodial parents with income
below 200% of the federal poverty level an who are working or
enrolled in a post-secondary education program, to aid in
covering the costs of unexpected expenses that could
interfere with their ability to maintain employment or
continue education. Loans awarded through a family loan
program may be paid directly to a third party on behalf of a
loan recipient and in either case shall not constitute income
or resources for the purposes of public assistance and care
so long as the funds are used for the intended purpose.
(b) The Director shall enter into written agreements
with not-for-profit organizations or local government
agencies to administer loan pools. Agreements shall be
entered into with no more than 4 organizations or agencies,
no more than one of which shall be located in the city of
Chicago.
(c) Program sites shall be approved based on the
demonstrated ability of the organization or governmental
agency to secure funding from private or public sources
sufficient to establish a loan pool to be maintained through
repayment agreements entered into by eligible low-income
families. Funds awarded by the Department to approved
program sites shall be used for the express purposes of
covering staffing and administration costs associated with
administering the loan pool.
(Source: P.A. 91-372, eff. 1-1-00; revised 8-11-99.)
(20 ILCS 605/605-850) (was 20 ILCS 605/46.32a in part)
Sec. 605-850. Labor-management-community relations;
Labor-Management-Community Labor-Management Cooperation
Committee.
(a) Because economic development investment programs
must be supplemented with efforts to maintain a skilled,
stable, and diverse workforce able to meet the needs of new
and growing business enterprises, the Department shall
promote better labor-management-community and government
operations by providing assistance in the development of
local labor-management-community committees and coalitions
established to address employment issues facing families and
by helping Illinois current and prospective employers attract
and retain a diverse and productive workforce through the
promotion and support of dependent care policies and programs
in the workplace and community.
(b) In the Department there shall be a
Labor-Management-Community Cooperation Committee composed of
18 public members appointed by the Governor with the advice
and consent of the Senate. Six members shall represent
executive level management of businesses, 6 members shall
represent major labor union leadership, and 6 members shall
represent community leadership. The Governor shall designate
one 1 business representative and one 1 labor representative
as cochairmen. Appointed members shall not be represented at
a meeting by another person. There shall be 9 ex officio
nonvoting members: the Director, who shall serve as
Secretary, the Director of Labor, the Secretary of Human
Services, the Director of Public Health, the Director of
Employment Security, the President of the Senate, the
Minority Leader of the Senate, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives. Each ex officio member shall serve during
the term of his or her office. Ex officio members may be
represented by duly authorized substitutes.
In making the initial public member appointments to the
Committee, 3 of the business representatives and 3 of the
labor union representatives shall be appointed for terms
expiring July 1, 1987. The remaining public members shall be
appointed for terms expiring July 1, 1988. The public
members appointed under this amendatory Act of the 91st
General Assembly shall be divided into 2 groups with the
first group having terms that expire on July 1, 2002 and the
second group having terms that expire on July 1, 2003.
Thereafter, public members of the Committee shall be
appointed for terms of 2 years expiring on July 1, or until
their successors are appointed and qualified. The Governor
may at any time, with the advice and consent of the Senate,
make appointments to fill vacancies for the balance of an
unexpired term. Public members shall serve without
compensation but shall be reimbursed by the Department for
necessary expenses incurred in the performance of their
duties. The Department shall provide staff assistance to the
Committee.
(c) The Committee shall have the following duties:
(1) To improve communications between labor,
management, and communities on significant economic
problems facing the State, especially with respect to
identifying new ways to attract and retain employees and
provide an environment in which employees can do their
best work.
(2) To encourage and support the development of
local labor, management, and community committees at the
plant, industry and area levels across the State and
encourage and support the development of local coalitions
to support the implementation of family-friendly policies
in the workplace.
(3) To assess the progress of area
labor-management-community committees and local
coalitions that have been formed across the State and
provide input to the Governor and General Assembly
concerning grant programs established in this Act.
(4) To convene a statewide conference on
labor-management-community concerns at least once every 2
years and to convene a series of regional work, family,
and community planning conferences throughout the State
for employers, unions, and community leaders to form
local coalitions to share information, pool resources,
and address work and family concerns in their own
communities.
(5) To issue a report on labor-management-community
and employment-related family concerns to the Governor
and the General Assembly every 2 years. This report
shall outline the accomplishments of the Committee and
specific recommendations for improving statewide
labor-management-community relations and supporting the
adoption of family-friendly work practices throughout the
State.;
(6) To advise the Department on dependent care and
other employment-related family initiatives.; and
(7) To advise the Department on other initiatives
to foster maintenance and development of productive,
stable, and diverse workforces to supplement and advance
community and State investment-based economic development
programs.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
91-476, eff. 8-11-99; revised 10-20-99.)
(20 ILCS 605/605-855) (was 20 ILCS 605/46.32a in part)
Sec. 605-855. Grants to local coalitions and
labor-management-community labor-management committees.
(a) The Director, with the advice of the
Labor-Management-Community Cooperation Committee, shall have
the authority to provide grants to employee coalitions or
other coalitions that enhance or promote work and family
programs and address specific community concerns, and to
provide matching grants, grants, and other resources to
establish or assist area labor-management-community
committees and other projects that serve to enhance
labor-management-community relations. The Department shall
have the authority, with the advice of the
Labor-Management-Community Cooperation Committee, to award
grants or matching grants in the following 4 areas as
provided in subsections (b) through (g) (e).
(b) To provide 60% Matching grants to existing local
labor-management-community committees. To be eligible for
matching grants pursuant to this subsection, local
labor-management-community committees shall meet all of the
following criteria:
(1) Be a formal, not-for-profit organization
structured for continuing service with voluntary
membership.
(2) Be composed of labor, management, and community
representatives.
(3) Service a distinct and identifiable geographic
region.
(4) Be staffed by a professional chief executive
officer.
(5) Have been established with the Department for
at least 2 years.
(6) Operate in compliance with rules set forth by
the Department with the advice of the
Labor-Management-Community Cooperation Committee.
(7) Ensure that their efforts and activities are
coordinated with relevant agencies, including but not
limited to the following:
Department of Commerce and Community Affairs
Illinois Department of Labor
Economic development agencies
Planning agencies
Colleges, universities, and community colleges
U.S. Department of Labor
Statewide Job Training Partnership Act entities
or entities under any successor federal workforce
training and development legislation.
Further, the purpose of the local
labor-management-community committees will include, but not
be limited to, the following:
(i) (8) Enhancing the positive
labor-management-community relationship within the State,
region, community, and/or work place.
(ii) (9) Assisting in the retention, expansion, and
attraction of businesses and jobs within the State
through special training programs, gathering and
disseminating information, and providing assistance in
local economic development efforts as appropriate.
(iii) (10) Creating and maintaining a regular
nonadversarial forum for ongoing dialogue between labor,
management, and community representatives to discuss and
resolve issues of mutual concern outside the realm of the
traditional collective bargaining process.
(iv) (11) Acting as an intermediary for initiating
local programs between unions and employers that would
generally improve economic conditions in a region.
(v) (12) Encouraging, assisting, and facilitating
the development of work-site and industry
labor-management-community committees in the region.
Any local labor-management-community committee meeting
these criteria may apply to the Department for annual
matching grants, provided that the local committee
contributes at least 25% in matching funds, of which no more
than 50% shall be "in-kind" services. Funds received by a
local committee pursuant to this subsection shall be used for
the ordinary operating expenses of the local committee.
(c) To provide 20% Matching grants to local
labor-management-community committees that do not meet all of
the eligibility criteria set forth in subsection (b).
However, to be eligible to apply for a grant under this
subsection (c), the local labor-management-community
committee, at a minimum, shall meet all of the following
criteria:
(1) Be composed of labor, management, and community
representatives.
(2) Service a distinct and identifiable geographic
region.
(3) Operate in compliance with the rules set forth
by the Department with the advice of the
Labor-Management-Community Cooperation Committee.
(4) Ensure that its efforts and activities are
directed toward enhancing the labor-management-community
relationship within the State, region, community, and/or
work place.
Any local labor-management-community committee meeting
these criteria may apply to the Department for an annual
matching grant, provided that the local committee contributes
at least 25% in matching funds of which no more than 50%
shall be "in-kind" services. Funds received by a local
committee pursuant to this subsection (c) shall be used for
the ordinary and operating expenses of the local committee.
Eligible committees shall be limited to 3 years of funding
under this subsection. With respect to those committees
participating in this program prior to enactment of this
amendatory Act of 1988 that fail to qualify under paragraph
(1) of this subsection (c), previous years' funding shall be
counted in determining whether those committees have reached
their funding limit under this subsection (c) paragraph (2).
(d) To provide 10% Grants to develop and conduct
specialized education and training programs of direct benefit
to representatives of labor, management,
labor-management-community committees and/or their staff.
The type of education and training programs to be developed
and offered will be determined and prioritized annually by
the Department, with the advice of the
Labor-Management-Community Cooperation Committee. The
Department will develop and issue an annual request for
proposals detailing the program specifications.
(e) To provide 10% Grants for research and development
projects related to labor-management-community or
employment-related family issues. The Department, with the
advice of the Labor-Management-Community Cooperation
Committee, will develop and prioritize annually the type and
scope of the research and development projects deemed
necessary.
(f) (5) To provide Grants of up to a maximum of $5,000
to support the planning of regional work, family, and
community planning conferences that will be based on specific
community concerns.
(g) (6) To provide Grants to initiate or support
recently created employer-led coalitions to establish pilot
projects that promote the understanding of the work and
family issues and support local workforce dependent care
services.
(h) (f) The Department is authorized to establish
applications and application procedures and promulgate any
rules deemed necessary in the administration of the grants.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
91-476, eff. 8-11-99; revised 10-20-99.)
(20 ILCS 605/605-860) (was 20 ILCS 605/46.32a in part)
Sec. 605-860. Office of Work and Family Issues Labor
Management Corporation. To administer the grant programs
created by this Law, the Department shall establish an Office
of Work and Family Issues. The purpose of this office shall
include, but not be limited to the following:
(1) To administer the grant programs, including
developing grant applications and requests for proposals,
program monitoring, and evaluation.
(2) To serve as State liaison with other state,
regional, and national organizations devoted to promoting
labor-management-community cooperation and
employment-related family issues; and to disseminate
pertinent information secured through these State,
regional, and national affiliations to local
labor-management-community committees, the
Labor-Management-Community Cooperation Committee,
employer coalitions, Illinois Employment and Training
Centers, and other interested parties throughout the
State.
(3) To provide technical assistance to area,
industry, or work-site labor-management-community
committees as requested.
(4) To serve as a clearinghouse for information
related to labor-management-community cooperation.
(5) To serve as a catalyst to developing and
strengthening a partnership among local, State, regional,
and national organizations and agencies devoted to
enhancing labor-management-community cooperation and
employment-related family issues.
(6) To provide any other programs or services that
enhance labor-management-community cooperation or that
may promote the adoption of family-friendly workplace
practices at companies located within the State of
Illinois as determined by the Director with the advice of
the Labor-Management-Community Cooperation Committee.
(7) To establish an Illinois Work and Family
Clearinghouse to disseminate best-practice work and
family policies and practices throughout the State,
including through the Illinois Employment and Training
Centers; to provide and develop a computerized database
listing dependent care information and referral services;
to help employers by providing information about options
for dependent care assistance;, to conduct and compile
research on elder care, child care, and other
employment-related family issues in Illinois; and to
compile and disseminate any other information or services
that support the adoption of family-friendly workplace
practices at companies located in the State.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
91-467, eff. 8-11-99; revised 10-20-99.)
(20 ILCS 605/605-940) (was 20 ILCS 605/46.37)
Sec. 605-940. Clearing house for local government
problems; aid with financial and administrative matters. The
Department shall provide for a central clearing house for
information concerning local government problems and various
solutions to those problems and shall assist and aid local
governments of the State in matters relating to budgets,
fiscal procedures, and administration. In performing this
responsibility the Department shall have the power and duty
to do the following:
(1) Maintain communication with all local
governments and assist them, at their request, to improve
their administrative procedures and to facilitate
improved local government and development.
(2) Assemble and disseminate information concerning
State and federal programs, grants, gifts, and subsidies
available to local governments and to provide counsel and
technical services and other assistance in applying for
those programs, grants, gifts, and subsidies.
(3) Assist in coordinating activities by obtaining
information, on forms provided by the Department or by
receipt of proposals and applications, concerning State
and federal assisted programs, grants, gifts, and
subsidies applied for and received by all local
governments.
(4) Provide direct consultative services to local
governments upon request and provide staff services to
special commissions, the Governor, or the General
Assembly or its committees.
(5) Render advice and assistance with respect to
the establishment and maintenance of programs for the
training of local government officials and other
personnel.
(6) Act as the official State agency for the
receipt and distribution of federal funds that are or may
be provided to the State on a flat grant basis for
distribution to local governments or in the event federal
law requires a State agency to implement programs
affecting local governments and for State funds that are
or may be provided for the use of local governments
unless otherwise provided by law.
(7) Administer laws relating to local government
affairs as the General Assembly may direct.
(8) Provide all advice and assistance to improve
local government administration, ensure the economical
and efficient provision of local government services, and
make the Civil Administrative Code of Illinois effective.
(9) Give advice and counsel on fiscal problems of
local governments of the State to those local
governments.
(10) Prepare uniform budgetary forms for use by the
local governments of the State.
(11) Assist and advise the local governments of the
State in matters pertaining to budgets, appropriation
requests and ordinances, the determination of property
tax levies and rates, and other matters of a financial
nature.
(12) Be a repository for financial reports and
statements required by law of local governments of the
State, and publish financial summaries of those reports
and statements.
(13) (Blank).
(14) Prepare proposals and advise on the investment
of idle local government funds.
(15) Administer the program of grants, loans, and
loan guarantees under the federal Public Works and
Economic Development Act of 1965, 42 U.S.C. 3121 and
following, and receive and disburse State and federal
funds provided for that program and moneys received as
repayments of loans made under the program.
(16) After January 1, 1985, upon the request of
local governments, prepare and provide model financial
statement forms designed to communicate to taxpayers,
service consumers, voters, government employees, and news
media, in a non-technical manner, all significant
financial information regarding a particular local
government, and to prepare and provide to local
governments a summary of local governments' obligations
concerning the adoption of an annual operating budget.
The summary shall be set forth in a non-technical manner
and shall be designed principally for distribution to,
and the use of, taxpayers, service consumers, voters,
government employees, and news media.
(Source: P.A. 91-239, eff. 1-1-00; 91-583, eff. 1-1-00;
revised 10-26-99.)
Section 16.5. The Illinois Enterprise Zone Act is
amended by changing Section 5.3 as follows:
(20 ILCS 655/5.3) (from Ch. 67 1/2, par. 608)
Sec. 5.3. Certification of Enterprise Zones; Effective
date.
(a) Approval of designated Enterprise Zones shall be
made by the Department by certification of the designating
ordinance. The Department shall promptly issue a certificate
for each Enterprise Zone upon its approval. The certificate
shall be signed by the Director of the Department, shall make
specific reference to the designating ordinance, which shall
be attached thereto, and shall be filed in the office of the
Secretary of State. A certified copy of the Enterprise Zone
Certificate, or a duplicate original thereof, shall be
recorded in the office of recorder of deeds of the county in
which the Enterprise Zone lies.
(b) An Enterprise Zone shall be effective upon its
certification. The Department shall transmit a copy of the
certification to the Department of Revenue, and to the
designating municipality or county.
Upon certification of an Enterprise Zone, the terms and
provisions of the designating ordinance shall be in effect,
and may not be amended or repealed except in accordance with
Section 5.4.
(c) An Enterprise Zone shall be in effect for 30
calendar years, or for a lesser number of years specified in
the certified designating ordinance. Enterprise Zones shall
terminate at midnight of December 31 of the final calendar
year of the certified term, except as provided in Section
5.4. In Vermilion County, however, an enterprise zone shall
be in effect for 30 calendar years or for a lesser number of
years specified in the certified designating ordinance. The
Whiteside County/Carroll County Enterprise Zone, however,
solely with respect to industrial purposes and uses, shall be
in effect for 30 calendar years or for a lesser number of
years specified in the certified designating ordinance.
(d) No more than 12 Enterprise Zones may be certified by
the Department in calendar year 1984, no more than 12
Enterprise Zones may be certified by the Department in
calendar year 1985, no more than 13 Enterprise Zones may be
certified by the Department in calendar year 1986, no more
than 15 Enterprise Zones may be certified by the Department
in calendar year 1987, and no more than 20 Enterprise Zones
may be certified by the Department in calendar year 1990. In
other calendar years, no more than 13 Enterprise Zones may be
certified by the Department. The Department may also
designate up to 8 additional Enterprise Zones outside the
regular application cycle if warranted by the extreme
economic circumstances as determined by the Department. The
Department may also designate one additional Enterprise Zone
outside the regular application cycle if an aircraft
manufacturer agrees to locate an aircraft manufacturing
facility in the proposed Enterprise Zone. Notwithstanding
any other provision of this Act, no more than 89 Enterprise
Zones may be certified by the Department for the 10 calendar
years commencing with 1983. The 7 additional Enterprise Zones
authorized by Public Act 86-15 shall not lie within
municipalities or unincorporated areas of counties that abut
or are contiguous to Enterprise Zones certified pursuant to
this Section prior to June 30, 1989. The 7 additional
Enterprise Zones (excluding the additional Enterprise Zone
which may be designated outside the regular application
cycle) authorized by Public Act 86-1030 shall not lie within
municipalities or unincorporated areas of counties that abut
or are contiguous to Enterprise Zones certified pursuant to
this Section prior to February 28, 1990. In any calendar
year, the Department may not certify more than 3 Zones
located within the same municipality. The Department may
certify Enterprise Zones in each of the 10 calendar years
commencing with 1983. The Department may not certify more
than a total of 18 Enterprise Zones located within the same
county (whether within municipalities or within
unincorporated territory) for the 10 calendar years
commencing with 1983. Thereafter, the Department may not
certify any additional Enterprise Zones, but may amend and
rescind certifications of existing Enterprise Zones in
accordance with Section 5.4.
(e) Notwithstanding any other provision of law, if (i)
the county board of any county in which a current military
base is located, in part or in whole, or in which a military
base that has been closed within 20 years of the effective
date of this amendatory Act of 1998 is located, in part or in
whole, adopts a designating ordinance in accordance with
Section 5 of this Act to designate the military base in that
county as an enterprise zone and (ii) the property otherwise
meets the qualifications for an enterprise zone as prescribed
in Section 4 of this Act, then the Department may certify the
designating ordinance or ordinances, as the case may be.
(Source: P.A. 90-657, eff. 7-30-98; 91-567, eff. 8-14-99;
91-937, eff. 1-11-01; revised 1-15-01.)
Section 17. The Department of Employment Security Law of
the Civil Administrative Code of Illinois is amended by
changing Sections 1005-110 and 1005-130 as follows:
(20 ILCS 1005/1005-110) (was 20 ILCS 1005/44a)
Sec. 1005-110. Board of Review. The Board of Review in
the Department shall exercise all powers and be subject to
all duties conferred or imposed upon the Board by the
provisions of the Unemployment Insurance Act, in its own name
and without any direction, supervision, or control by the
Director.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-5-99.)
(20 ILCS 1005/1005-130) (was 20 ILCS 1005/43a.14)
Sec. 1005-130. Exchange of information for child support
enforcement.
(a) The Department has the power to exchange with the
Illinois Department of Public Aid information that may be
necessary for the enforcement of child support orders entered
pursuant to the Illinois Public Aid Code, the Illinois
Marriage and Dissolution of Marriage Act, the Non-Support of
Spouse and Children Act, the Non-Support Punishment Act, the
Revised Uniform Reciprocal Enforcement of Support Act, the
Uniform Interstate Family Support Act, or the Illinois
Parentage Act of 1984.
(b) Notwithstanding any provisions in the Civil
Administrative Code of Illinois to the contrary, the
Department of Employment Security shall not be liable to any
person for any disclosure of information to the Illinois
Department of Public Aid under subsection (a) or for any
other action taken in good faith to comply with the
requirements of subsection (a).
(Source: P.A. 90-18, eff. 7-1-97; 91-239, eff. 1-1-00;
91-613, eff. 10-1-99; revised 8-5-99.)
Section 18. The Department of Insurance Law of the Civil
Administrative Code of Illinois is amended by renumbering
Section 56.3 (as added by Public Act 91-406) as follows:
(20 ILCS 1405/1405-20) (was 20 ILCS 1405/56.3)
Sec. 1405-20. 56.3. Investigational cancer treatments;
study.
(a) The Department of Insurance shall conduct an
analysis and study of costs and benefits derived from the
implementation of the coverage requirements for
investigational cancer treatments established under Section
356y of the Illinois Insurance Code. The study shall cover
the years 2000, 2001, and 2002. The study shall include an
analysis of the effect of the coverage requirements on the
cost of insurance and health care, the results of the
treatments to patients, the mortality rate among cancer
patients, any improvements in care of patients, and any
improvements in the quality of life of patients.
(b) The Department shall report the results of its study
to the General Assembly and the Governor on or before March
1, 2003.
(Source: P.A. 91-406, eff. 1-1-00; revised 10-18-99.)
Section 19. The Department of Professional Regulation
Law of the Civil Administrative Code of Illinois is amended
by changing Sections 2105-5, 2105-15, 2105-75, 2105-120, and
2105-150 and renumbering Section 60p as follows:
(20 ILCS 2105/2105-5) (was 20 ILCS 2105/60b)
Sec. 2105-5. Definitions.
(a) In this Law:
"Department" means the Department of Professional
Regulation.
"Director" means the Director of Professional Regulation.
(b) In the construction of this Section and Sections
2105-10, 2105-15, 2105-100, 2105-105, 2105-110, 2105-115,
2105-120, 2105-125, 2105-175, and 2105-325, the following
definitions shall govern unless the context otherwise clearly
indicates:
"Board" means the board of persons designated for a
profession, trade, or occupation under the provisions of any
Act now or hereafter in force whereby the jurisdiction of
that profession, trade, or occupation is devolved on the
Department.
"Certificate" means a license, certificate of
registration, permit, or other authority purporting to be
issued or conferred by the Department by virtue or authority
of which the registrant has or claims the right to engage in
a profession, trade, occupation, or operation of which the
Department has jurisdiction.
"Registrant" means a person who holds or claims to hold a
certificate.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-6-99.)
(20 ILCS 2105/2105-15) (was 20 ILCS 2105/60)
Sec. 2105-15. General powers and duties.
(a) The Department has, subject to the provisions of the
Civil Administrative Code of Illinois, the following powers
and duties:
(1) To authorize examinations in English to
ascertain the qualifications and fitness of applicants to
exercise the profession, trade, or occupation for which
the examination is held.
(2) To prescribe rules and regulations for a fair
and wholly impartial method of examination of candidates
to exercise the respective professions, trades, or
occupations.
(3) To pass upon the qualifications of applicants
for licenses, certificates, and authorities, whether by
examination, by reciprocity, or by endorsement.
(4) To prescribe rules and regulations defining,
for the respective professions, trades, and occupations,
what shall constitute a school, college, or university,
or department of a university, or other institution,
reputable and in good standing, and to determine the
reputability and good standing of a school, college, or
university, or department of a university, or other
institution, reputable and in good standing, by reference
to a compliance with those rules and regulations;
provided, that no school, college, or university, or
department of a university, or other institution that
refuses admittance to applicants solely on account of
race, color, creed, sex, or national origin shall be
considered reputable and in good standing.
(5) To conduct hearings on proceedings to revoke,
suspend, refuse to renew, place on probationary status,
or take other disciplinary action as authorized in any
licensing Act administered by the Department with regard
to licenses, certificates, or authorities of persons
exercising the respective professions, trades, or
occupations and to revoke, suspend, refuse to renew,
place on probationary status, or take other disciplinary
action as authorized in any licensing Act administered by
the Department with regard to those licenses,
certificates, or authorities. The Department shall issue
a monthly disciplinary report. The Department shall deny
any license or renewal authorized by the Civil
Administrative Code of Illinois to any person who has
defaulted on an educational loan or scholarship provided
by or guaranteed by the Illinois Student Assistance
Commission or any governmental agency of this State;
however, the Department may issue a license or renewal if
the aforementioned persons have established a
satisfactory repayment record as determined by the
Illinois Student Assistance Commission or other
appropriate governmental agency of this State.
Additionally, beginning June 1, 1996, any license issued
by the Department may be suspended or revoked if the
Department, after the opportunity for a hearing under the
appropriate licensing Act, finds that the licensee has
failed to make satisfactory repayment to the Illinois
Student Assistance Commission for a delinquent or
defaulted loan. For the purposes of this Section,
"satisfactory repayment record" shall be defined by rule.
The Department shall refuse to issue or renew a license
to, or shall suspend or revoke a license of, any person
who, after receiving notice, fails to comply with a
subpoena or warrant relating to a paternity or child
support proceeding. However, the Department may issue a
license or renewal upon compliance with the subpoena or
warrant.
The Department, without further process or hearings,
shall revoke, suspend, or deny any license or renewal
authorized by the Civil Administrative Code of Illinois
to a person who is certified by the Illinois Department
of Public Aid as being more than 30 days delinquent in
complying with a child support order or who is certified
by a court as being in violation of the Non-Support of
Punishment Act for more than 60 days. The Department
may, however, issue a license or renewal if the person
has established a satisfactory repayment record as
determined by the Illinois Department of Public Aid or if
the person is determined by the court to be in compliance
with the Non-Support Punishment Act. The Department may
implement this paragraph as added by Public Act 89-6
through the use of emergency rules in accordance with
Section 5-45 of the Illinois Administrative Procedure
Act. For purposes of the Illinois Administrative
Procedure Act, the adoption of rules to implement this
paragraph shall be considered an emergency and necessary
for the public interest, safety, and welfare.
(6) To transfer jurisdiction of any realty under
the control of the Department to any other department of
the State Government or to acquire or accept federal
lands when the transfer, acquisition, or acceptance is
advantageous to the State and is approved in writing by
the Governor.
(7) To formulate rules and regulations necessary
for the enforcement of any Act administered by the
Department.
(8) To exchange with the Illinois Department of
Public Aid information that may be necessary for the
enforcement of child support orders entered pursuant to
the Illinois Public Aid Code, the Illinois Marriage and
Dissolution of Marriage Act, the Non-Support of Spouse
and Children Act, the Non-Support Punishment Act, the
Revised Uniform Reciprocal Enforcement of Support Act,
the Uniform Interstate Family Support Act, or the
Illinois Parentage Act of 1984. Notwithstanding any
provisions in this Code to the contrary, the Department
of Professional Regulation shall not be liable under any
federal or State law to any person for any disclosure of
information to the Illinois Department of Public Aid
under this paragraph (8) or for any other action taken in
good faith to comply with the requirements of this
paragraph (8).
(9) To perform other duties prescribed by law.
(b) The Department may, when a fee is payable to the
Department for a wall certificate of registration provided by
the Department of Central Management Services, require that
portion of the payment for printing and distribution costs be
made directly or through the Department to the Department of
Central Management Services for deposit into the Paper and
Printing Revolving Fund. The remainder shall be deposited
into the General Revenue Fund.
(c) For the purpose of securing and preparing evidence,
and for the purchase of controlled substances, professional
services, and equipment necessary for enforcement activities,
recoupment of investigative costs, and other activities
directed at suppressing the misuse and abuse of controlled
substances, including those activities set forth in Sections
504 and 508 of the Illinois Controlled Substances Act, the
Director and agents appointed and authorized by the Director
may expend sums from the Professional Regulation Evidence
Fund that the Director deems necessary from the amounts
appropriated for that purpose. Those sums may be advanced to
the agent when the Director deems that procedure to be in the
public interest. Sums for the purchase of controlled
substances, professional services, and equipment necessary
for enforcement activities and other activities as set forth
in this Section shall be advanced to the agent who is to make
the purchase from the Professional Regulation Evidence Fund
on vouchers signed by the Director. The Director and those
agents are authorized to maintain one or more commercial
checking accounts with any State banking corporation or
corporations organized under or subject to the Illinois
Banking Act for the deposit and withdrawal of moneys to be
used for the purposes set forth in this Section; provided,
that no check may be written nor any withdrawal made from any
such account except upon the written signatures of 2 persons
designated by the Director to write those checks and make
those withdrawals. Vouchers for those expenditures must be
signed by the Director. All such expenditures shall be
audited by the Director, and the audit shall be submitted to
the Department of Central Management Services for approval.
(d) Whenever the Department is authorized or required by
law to consider some aspect of criminal history record
information for the purpose of carrying out its statutory
powers and responsibilities, then, upon request and payment
of fees in conformance with the requirements of Section
2605-400 of the Department of State Police Law (20 ILCS
2605/2605-400), the Department of State Police is authorized
to furnish, pursuant to positive identification, the
information contained in State files that is necessary to
fulfill the request.
(e) The provisions of this Section do not apply to
private business and vocational schools as defined by Section
1 of the Private Business and Vocational Schools Act.
(f) Beginning July 1, 1995, this Section does not apply
to those professions, trades, and occupations licensed under
the Real Estate License Act of 2000, nor does it apply to any
permits, certificates, or other authorizations to do business
provided for in the Land Sales Registration Act of 1989 or
the Illinois Real Estate Time-Share Act.
(Source: P.A. 90-18, eff. 7-1-97; 91-239, eff. 1-1-00;
91-245, eff. 12-31-99; 91-613, eff. 10-1-99; revised
9-29-99.)
(20 ILCS 2105/2105-30) (was 20 ILCS 2105/60p)
Sec. 2105-30. 60p. License forms; notification of abuse.
Beginning January 1, 2000, each license or permit application
or renewal form the Department provides to a person who is
required by law to report child abuse or elder abuse must
include a notification that the applicant or licensee is
required by law to report that abuse and must include
telephone numbers the licensee may call to report the abuse.
(Source: P.A. 91-244, eff. 1-1-00; revised 11-3-99.)
(20 ILCS 2105/2105-75) (was 20 ILCS 2105/61f)
Sec. 2105-75. Design Professionals Dedicated Employees.
There are established within the Department certain design
professionals dedicated employees. These employees shall be
devoted exclusively to the administration and enforcement of
the Illinois Architecture Practice Act, the Illinois
Professional Land Surveyor Act of 1989, the Professional
Engineering Practice Act of 1989, and the Structural
Engineering Practice Act of 1989. The design professionals
dedicated employees that the Director shall employ, in
conformity with the Personnel Code, at a minimum shall
consist of one full-time design licensing Coordinator, one
full-time Assistant Coordinator, 4 full-time licensing
clerks, one full-time attorney, and 2 full-time
investigators. These employees shall work exclusively in the
licensing and enforcement of the design profession Acts set
forth in this Section and shall not be used for the licensing
and enforcement of any other Act or other duties in the
Department.
(Source: P.A. 91-91, eff. 7-9-99; 91-239, eff. 1-1-00;
91-357, eff. 7-29-99; revised 8-6-99.)
(20 ILCS 2105/2105-120) (was 20 ILCS 2105/60g)
Sec. 2105-120. Board's report; registrant's motion for
rehearing.
(a) The board shall present to the Director its written
report of its findings and recommendations. A copy of the
report shall be served upon the registrant, either personally
or by registered mail as provided in Section 2105-100 60c for
the service of the citation.
(b) Within 20 days after the service required under
subsection (a), the registrant may present to the Department
a motion in writing for a rehearing. The written motion
shall specify the particular grounds for a rehearing. If the
registrant orders and pays for a transcript of the record as
provided in Section 2105-115 60f, the time elapsing
thereafter and before the transcript is ready for delivery to
the registrant shall not be counted as part of the 20 days.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-6-99.)
(20 ILCS 2105/2105-150) (was 20 ILCS 2105/60m)
Sec. 2105-150. Violations of Medical Practice Act.
Notwithstanding any of the provisions of Section 2105-5,
2105-15, 2105-100, 2105-105, 2105-110, 2105-115, 2105-120,
2105-125, 2105-175, 2105-200, or 2105-325 60a, 60d, 60g, of
this Law, for violations of Section 22 of the Medical
Practice Act of 1987, the Department shall suspend, revoke,
place on probationary status, or take other disciplinary
action as it deems proper with regard to licenses issued
under that Act only in accordance with Sections 7 and 36
through 46 of that Act.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-6-99.)
Section 20. The Department of Public Health Powers and
Duties Law of the Civil Administrative Code of Illinois is
amended by changing Sections 2310-205, 2310-350, 2310-370,
2310-397, and 2310-430 and renumbering Sections 55.56a,
55.58a, 55.75a, 55.95, and multiple versions of Section 55.91
as follows:
(20 ILCS 2310/2310-205) (was 20 ILCS 2310/55.57)
Sec. 2310-205. Community health centers. From
appropriations from the Community Health Center Care Fund, a
special fund in the State treasury which is hereby created,
the Department shall provide financial assistance (i) (a) to
migrant health centers and community health centers
established pursuant to Sections 329 or 330 of the federal
Public Health Service Act or that meet the standards
contained in either of those Sections and (ii) for the
purpose of establishing new migrant health centers or
community health centers in areas of need.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-6-99.)
(20 ILCS 2310/2310-227) (was 20 ILCS 2310/55.58a)
Sec. 2310-227. 55.58a. Study; nurse assistant incentive
program. The Department, in cooperation with the Illinois
Health Care Association, Life Services Network of Illinois,
the Illinois Council on Long Term Care, the County Nursing
Home Association, organized labor, the Illinois Community
College Board, the Southern Illinois University at Carbondale
Department of Workforce Education, the Illinois State Board
of Education, and the Department on Aging Ombudsman Program,
shall undertake a study to determine what incentives might be
necessary to attract and retain nurse assistants to work in
Illinois long-term care facilities. Based on any available
research and the experience of other states and the private
sector, a variety of incentive programs shall be examined for
their feasibility and possible development and implementation
in Illinois. Based upon the results of the study, the
Department shall implement a nurse assistant incentive
program no later than January 1, 2001, subject to available
appropriations.
(Source: P.A. 91-574, eff. 8-14-99; revised 10-25-99.)
(20 ILCS 2310/2310-322) (was 20 ILCS 2310/55.56a)
Sec. 2310-322. 55.56a. AIDS awareness; senior citizens.
The Department must include within its public health
promotion programs and materials information targeted to
persons 50 years of age and more concerning the dangers of
HIV and AIDS and sexually transmitted diseases.
(Source: P.A. 91-106, eff. 1-1-00; revised 8-6-99.)
(20 ILCS 2310/2310-337) (was 20 ILCS 2310/55.95)
Sec. 2310-337. 55.95. Asthma information.
(a) The Department of Public Health, in conjunction with
representatives of State and community based agencies
involved with asthma, shall develop and implement an asthma
information program targeted at population groups in Illinois
with high risk of suffering from asthma, including but not
limited to the following:
(1) African Americans.
(2) Hispanics.
(3) The elderly.
(4) Children.
(5) Those exposed to environmental factors
associated with high risk of asthma.
(6) Those with a family history of asthma.
(7) Those with allergies.
(b) The Department's asthma information program shall
include but need not be limited to information about:
(1) The causes and prevention of asthma.
(2) The types of treatment for asthma.
(3) The availability of treatment for asthma.
(4) Possible funding sources for treatment of
asthma.
(c) The Department shall report to the General Assembly
by January 1, 2000 upon its development and implementation of
the asthma information program.
(Source: P.A. 91-515, eff. 8-13-99; revised 10-21-99.)
(20 ILCS 2310/2310-350) (was 20 ILCS 2310/55.70)
Sec. 2310-350. Penny Severns Breast and Cervical Cancer
Research Fund. From funds appropriated from the Penny
Severns Breast and Cervical Cancer Research Fund, the
Department shall award grants to eligible physicians,
hospitals, laboratories, education institutions, and other
organizations and persons to enable organizations and persons
to conduct research. For the purposes of this Section,
"research" includes, but is not limited to, expenditures to
develop and advance the understanding, techniques, and
modalities effective in early detection, prevention, cure,
screening, and treatment of breast and cervical cancer and
may include clinical trials.
Moneys received for the purposes of this Section,
including but not limited to income tax checkoff receipts and
gifts, grants, and awards from private foundations, nonprofit
organizations, other governmental entities, and persons shall
be deposited into the Penny Severns Breast and Cervical
Cancer Research Fund, which is hereby created as a special
fund in the State treasury.
The Department shall create an advisory committee with
members from, but not limited to, the Illinois Chapter of the
American Cancer Society, Y-Me, the Susan G. Komen Foundation,
and the State Board of Health for the purpose of awarding
research grants under this Section. Members of the advisory
committee shall not be eligible for any financial
compensation or reimbursement.
(Source: P.A. 91-107, eff. 7-13-99; 91-239, eff. 1-1-00;
revised 8-6-99.)
(20 ILCS 2310/2310-351) (was 20 ILCS 2310/55.91)
Sec. 2310-351. 55.91. Ovarian cancer; Cancer Information
Service. The Department of Public Health, in cooperation
with the Cancer Information Service, shall promote the
services of the Cancer Information Service in relation to
ovarian cancer.
(Source: P.A. 91-108, eff. 7-13-99; revised 8-6-99.)
(20 ILCS 2310/2310-370) (was 20 ILCS 2310/55.76)
Sec. 2310-370. Heart Disease Treatment and Prevention
Fund; grants. From funds appropriated from the Heart Disease
Treatment and Prevention Fund, a special fund created in the
State treasury, the Department shall make grants to public
and private agencies for the purposes of funding (i) research
into causes, prevention, and treatment of heart disease and
(ii) public education relating to treatment and prevention of
heart disease within the State of Illinois.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-6-99.)
(20 ILCS 2310/2310-397) (was 20 ILCS 2310/55.90)
Sec. 2310-397. Prostate and testicular cancer program.
(a) The Department, subject to appropriation or other
available funding, shall conduct a program to promote
awareness and early detection of prostate and testicular
cancer. The program may include, but need not be limited to:
(1) Dissemination of information regarding the
incidence of prostate and testicular cancer, the risk
factors associated with prostate and testicular cancer,
and the benefits of early detection and treatment.
(2) Promotion of information and counseling about
treatment options.
(3) Establishment and promotion of referral
services and screening programs.
(b) Subject to appropriation or other available funding,
a Prostate Cancer Screening Program shall be established in
the Department of Public Health.
(1) The Program shall apply to the following persons
and entities:
(A) uninsured and underinsured men 50 years of
age and older;
(B) uninsured and underinsured men between 40
and 50 years of age who are at high risk for
prostate cancer, upon the advice of a physician or
upon the request of the patient; and
(C) non-profit organizations providing
assistance to persons described in subparagraphs (A)
and (B).
(2) Any entity funded by the Program shall
coordinate with other local providers of prostate cancer
screening, diagnostic, follow-up, education, and advocacy
services to avoid duplication of effort. Any entity
funded by the Program shall comply with any applicable
State and federal standards regarding prostate cancer
screening.
(3) Administrative costs of the Department shall
not exceed 10% of the funds allocated to the Program.
Indirect costs of the entities funded by this Program
shall not exceed 12%. The Department shall define
"indirect costs" in accordance with applicable State and
federal law.
(4) Any entity funded by the Program shall collect
data and maintain records that are determined by the
Department to be necessary to facilitate the Department's
ability to monitor and evaluate the effectiveness of the
entities and the Program. Commencing with the Program's
second year of operation, the Department shall submit an
Annual Report to the General Assembly and the Governor.
The report shall describe the activities and
effectiveness of the Program and shall include, but not
be limited to, the following types of information
regarding those served by the Program:
(A) the number;
(B) the ethnic, geographic, and age breakdown;
(C) the stages of presentation; and
(D) the diagnostic and treatment status.
(5) The Department or any entity funded by the
Program shall collect personal and medical information
necessary to administer the Program from any individual
applying for services under the Program. The
information shall be confidential and shall not be
disclosed other than for purposes directly connected with
the administration of the Program or except as otherwise
provided by law or pursuant to prior written consent of
the subject of the information.
(6) The Department or any entity funded by the
program may disclose the confidential information to
medical personnel and fiscal intermediaries of the State
to the extent necessary to administer the Program, and to
other State public health agencies or medical researchers
if the confidential information is necessary to carry out
the duties of those agencies or researchers in the
investigation, control, or surveillance of prostate
cancer.
(c) The Department shall adopt rules to implement the
Prostate Cancer Screening Program in accordance with the
Illinois Administrative Procedure Act.
(Source: P.A. 90-599, eff. 1-1-99; 91-109, eff. 1-1-00;
91-239, eff. 1-1-00; revised 8-6-99.)
(20 ILCS 2310/2310-398) (was 20 ILCS 2310/55.91)
Sec. 2310-398. 55.91. Prostate Cancer Research Fund;
grants. From funds appropriated from the Prostate Cancer
Research Fund, a special fund created in the State treasury,
the Department of Public Health shall make grants to public
or private entities in Illinois, which may include the Lurie
Comprehensive Cancer Center at the Northwestern University
Medical School and the Kellogg Cancer Care Center at
Evanston/Glenbrook Hospitals, for the purpose of funding
research applicable to prostate cancer patients. The grant
funds may not be used for institutional overhead costs,
indirect costs, other organizational levies, or costs of
community-based support services.
(Source: P.A. 91-104, eff. 7-13-99; revised 8-6-99.)
(20 ILCS 2310/2310-430) (was 20 ILCS 2310/55.69)
Sec. 2310-430. Women's health issues.
(a) The Department shall designate a member of its staff
to handle women's health issues not currently or adequately
addressed by the Department.
(b) The staff person's duties shall include, without
limitation:
(1) Assisting in the assessment of the health needs
of women in the State.
(2) Recommending treatment methods and programs
that are sensitive and relevant to the unique
characteristics of women.
(3) Promoting awareness of women's health concerns
and encouraging, promoting, and aiding in the
establishment of women's services.
(4) Providing adequate and effective opportunities
for women to express their views on Departmental policy
development and program implementation.
(5) Providing information to the members of the
public, patients, and health care providers regarding
women's gynecological cancers, including but not limited
to the signs and symptoms, risk factors, the benefits of
early detection through appropriate diagnostic testing,
and treatment options.
(6) Publishing the health care summary required
under Section 2310-425 55.66 of this Act.
(c) The information provided under item (5) of
subsection (b) of this Section may include, but is not
limited to, the following:
(1) Educational and informational materials in
print, audio, video, electronic, or other media.
(2) Public service announcements and
advertisements.
(3) The health care summary required under Section
2310-425 55.66 of this Act.
The Department may develop or contract with others to
develop, as the Director deems appropriate, the materials
described in this subsection (c) or may survey available
publications from, among other sources, the National Cancer
Institute and the American Cancer Society. The staff person
designated under this Section shall collect the materials,
formulate a distribution plan, and disseminate the materials
according to the plan. These materials shall be made
available to the public free of charge.
In exercising its powers under this subsection (c), the
Department shall consult with appropriate health care
professionals and providers, patients, and organizations
representing health care professionals and providers and
patients.
(Source: P.A. 91-106, eff. 1-1-00; 91-239, eff. 1-1-00;
revised 8-6-99.)
(20 ILCS 2310/2310-537) (was 20 ILCS 2310/55.75a)
Sec. 2310-537. 55.75a. Review of inspection programs.
The Department of Public Health shall, utilizing the
expertise and membership of the Hospital Licensing Board
created pursuant to Section 10 of the Hospital Licensing Act,
conduct a review of the hospital inspection programs of the
Department under the Hospital Licensing Act and any other
hospital program operated by the Department. The required
review should include (i) a study of the basis for, and
establishment of, standards by the various entities who
regulate hospitals; (ii) the survey activities of any other
public or private agency inspecting hospitals; and (iii) the
interpretation and application of the adopted standards by
each of the entities.
The Department shall issue a report of the review and any
recommendations regarding the feasibility of development of a
consolidated or consistent set of regulations among the
various entities. The Department shall seek the input and
participation of the various federal and private
organizations that establish standards for hospitals. A
report shall be issued to the Governor and the General
Assembly by July 1, 2000.
(Source: P.A. 91-154, eff. 7-16-99; revised 8-6-99.)
Section 21. The Disabled Persons Rehabilitation Act is
amended by changing Section 12a as follows:
(20 ILCS 2405/12a) (from Ch. 23, par. 3443a)
Sec. 12a. Centers for independent living.
(a) Purpose. Recognizing that persons with significant
disabilities deserve a high quality of life within their
communities regardless of their disabilities, the Department,
working with the Statewide Independent Living Council, shall
develop a State plan for submission on an annual basis to the
Commissioner. The Department shall adopt rules for
implementing the State plan in accordance with the federal
Act, including rules adopted under the federal Act governing
the award of grants.
(b) Definitions. As used in this Section, unless the
context clearly requires otherwise:
"Federal Act" means the federal Rehabilitation Act of
1973, as amended.
"Center for independent living" means a consumer
controlled, community based, cross-disability,
non-residential, private non-profit agency that is designated
and operated within a local community by individuals with
disabilities and provides an array of independent living
services.
"Consumer controlled" means that the center for
independent living vests power and authority in individuals
with disabilities and that at least 51% of the directors of
the center are persons with one or more disabilities as
defined by this Act.
"Commissioner" means the Commissioner of the
Rehabilitation Services Administration in the United States
Department of Education.
"Council" means the Statewide Independent Living Council
appointed under subsection (d).
"Individual with a disability" means any individual who
has a physical or mental impairment that substantially limits
a major life activity, has a record of such an impairment, or
is regarded as having such an impairment.
"Individual with a significant disability" means an
individual with a significant physical or mental impairment,
whose ability to function independently in the family or
community or whose ability to obtain, maintain, or advance in
employment is substantially limited and for whom the delivery
of independent living services will improve the ability to
function, continue functioning, or move toward functioning
independently in the family or community or to continue in
employment.
"State plan" means the materials submitted by the
Department to the Commissioner on an annual basis that
contain the State's proposal for:
(1) The provision of statewide independent living
services.
(2) The development and support of a statewide
network of centers for independent living.
(3) Working relationships between (i) programs
providing independent living services and independent
living centers and (ii) the vocational rehabilitation
program administered by the Department under the federal
Act and other programs providing services for individuals
with disabilities.
(c) Authority. The unit of the Department headed by the
vocational rehabilitation administrator shall be designated
the State unit under Title VII of the federal Act and shall
have the following responsibilities:
(1) To receive, account for, and disburse funds
received by the State under the federal Act based on the
State plan.
(2) To provide administrative support services to
centers for independent living programs.
(3) To keep records, and take such actions with
respect to those records, as the Commissioner finds to be
necessary with respect to the programs.
(4) To submit additional information or provide
assurances the Commissioner may require with respect to
the programs.
The vocational rehabilitation administrator and the
Chairperson of the Council are responsible for jointly
developing and signing the State plan required by Section 704
of the federal Act. The State plan shall conform to the
requirements of Section 704 of the federal Act.
(d) Statewide Independent Living Council.
The Governor shall appoint a Statewide Independent Living
Council, comprised of 18 members, which shall be established
as an entity separate and distinct from the Department. The
composition of the Council shall include the following:
(1) At least one director of a center for
independent living chosen by the directors of centers for
independent living within the State.
(2) A representative from the unit of the
Department of Human Services responsible for the
administration of the vocational rehabilitation program
and a representative from another unit in the Department
of Human Services that provides services for individuals
with disabilities and a representative each from the
Department on Aging, the State Board of Education, and
the Department of Children and Family Services, all as
ex-officio, non-voting members who shall not be counted
in the 18 members appointed by the Governor.
In addition, the Council may include the following:
(A) One or more representatives of centers for
independent living.
(B) One or more parents or guardians of individuals
with disabilities.
(C) One or more advocates for individuals with
disabilities.
(D) One or more representatives of private
business.
(E) One or more representatives of organizations
that provide services for individuals with disabilities.
(F) Other appropriate individuals.
After soliciting recommendations from organizations
representing a broad range of individuals with disabilities
and organizations interested in individuals with
disabilities, the Governor shall appoint members of the
Council for terms beginning July 1, 1993. The Council shall
be composed of members (i) who provide statewide
representation; (ii) who represent a broad range of
individuals with disabilities from diverse backgrounds; (iii)
who are knowledgeable about centers for independent living
and independent living services; and (iv) a majority of whom
are persons who are individuals with disabilities and are not
employed by any State agency or center for independent
living.
The council shall elect a chairperson from among its
voting membership.
Each member of the Council shall serve for terms of 3
years, except that (i) a member appointed to fill a vacancy
occurring before the expiration of the term for which the
predecessor was appointed shall be appointed for the
remainder of that term and (ii) terms of the members
initially appointed after the effective date of this
amendatory Act of 1993 shall be as follows: 6 of the initial
members shall be appointed for terms of one year, 6 shall be
appointed for terms of 2 years, and 6 shall be appointed for
terms of 3 years. No member of the council may serve more
than 2 consecutive full terms.
Appointments to fill vacancies in unexpired terms and new
terms shall be filled by the Governor or by the Council if
the Governor delegates that power to the Council by executive
order. The vacancy shall not affect the power of the
remaining members to execute the powers and duties of the
Council. The Council shall have the duties enumerated in
subsections (c), (d), and (e) of Section 705 of the federal
Act.
Members shall be reimbursed for their actual expenses
incurred in the performance of their duties, including
expenses for travel, child care, and personal assistance
services, and a member who is not employed or who must
forfeit wages from other employment shall be paid reasonable
compensation for each day the member is engaged in performing
the duties of the Council. The reimbursement or compensation
shall be paid from moneys made available to the Department
under Part B of Title VII of the federal Act.
In addition to the powers and duties granted to advisory
boards by Section 5-505 of the Departments of State
Government Law (20 ILCS 5/5-505), the Council shall have the
authority to appoint jointly with the vocational
rehabilitation administrator a peer review committee to
consider and make recommendations for grants to eligible
centers for independent living.
(e) Grants to centers for independent living. Each
center for independent living that receives assistance from
the Department under this Section shall comply with the
standards and provide and comply with the assurances that are
set forth in the State plan and consistent with Section 725
of the federal Act. Each center for independent living
receiving financial assistance from the Department shall
provide satisfactory assurances at the time and in the manner
the vocational rehabilitation administrator requires.
Beginning October 1, 1994, the vocational rehabilitation
administrator may award grants to any eligible center for
independent living that is receiving funds under Title VII of
the federal Act, unless the vocational rehabilitation
administrator makes a finding that the center for independent
living fails to comply with the standards and assurances set
forth in Section 725 of the federal Act.
If there is no center for independent living serving a
region of the State or the region is underserved, and the
State receives a federal increase in its allotment sufficient
to support one or more additional centers for independent
living in the State, the vocational rehabilitation
administrator may award a grant under this subsection to one
or more eligible agencies, consistent with the provisions of
the State plan setting forth the design of the State for
establishing a statewide network for centers for independent
living.
In selecting from among eligible agencies in awarding a
grant under this subsection for a new center for independent
living, the vocational rehabilitation administrator and the
chairperson of (or other individual designated by) the
Council acting on behalf of and at the direction of the
Council shall jointly appoint a peer review committee that
shall rank applications in accordance with the standards and
assurances set forth in Section 725 of the federal Act and
criteria jointly established by the vocational rehabilitation
administrator and the chairperson or designated individual.
The peer review committee shall consider the ability of the
applicant to operate a center for independent living and
shall recommend an applicant to receive a grant under this
subsection based on the following:
(1) Evidence of the need for a center for
independent living, consistent with the State plan.
(2) Any past performance of the applicant in
providing services comparable to independent living
services.
(3) The applicant's plan for complying with, or
demonstrated success in complying with, the standards and
assurances set forth in Section 725 of the federal Act.
(4) The quality of key personnel of the applicant
and the involvement of individuals with significant
disabilities by the applicant.
(5) The budgets and cost effectiveness of the
applicant.
(6) The evaluation plan of the applicant.
(7) The ability of the applicant to carry out the
plan.
The vocational rehabilitation administrator shall award
the grant on the basis of the recommendation of the peer
review committee if the actions of the committee are
consistent with federal and State law.
(f) Evaluation and review. The vocational
rehabilitation administrator shall periodically review each
center for independent living that receives funds from the
Department under Title VII of the federal Act, or moneys
appropriated from the General Revenue Fund, to determine
whether the center is in compliance with the standards and
assurances set forth in Section 725 of the federal Act. If
the vocational rehabilitation administrator determines that
any center receiving those federal or State funds is not in
compliance with the standards and assurances set forth in
Section 725, the vocational rehabilitation administrator
shall immediately notify the center that it is out of
compliance. The vocational rehabilitation administrator
shall terminate all funds to that center 90 days after the
date of notification or, in the case of a center that
requests an appeal, the date of any final decision, unless
the center submits a plan to achieve compliance within 90
days and that plan is approved by the vocational
rehabilitation administrator or (if on appeal) by the
Commissioner.
(Source: P.A. 89-507, eff. 7-1-97; 90-14, eff. 7-1-97;
90-372, eff. 7-1-98; 90-453, eff. 8-16-97; 91-239, eff.
1-1-00; 91-540, eff. 8-13-99; revised 10-25-99.)
Section 22. The Department of Revenue Law of the Civil
Administrative Code of Illinois is amended by changing
Section 2505-65 as follows:
(20 ILCS 2505/2505-65) (was 20 ILCS 2505/39b12)
Sec. 2505-65. Exchange of information.
(a) The Department has the power to exchange with any
state, with any local subdivisions of any state, or with the
federal government, except when specifically prohibited by
law, any information that may be necessary to efficient tax
administration and that may be acquired as a result of the
administration of the laws set forth in the Sections
following Section 95-10 and preceding Section 2505-60.
(b) The Department has the power to exchange with the
Illinois Department of Public Aid information that may be
necessary for the enforcement of child support orders entered
pursuant to the Illinois Public Aid Code, the Illinois
Marriage and Dissolution of Marriage Act, the Non-Support of
Spouse and Children Act, the Non-Support Punishment Act, the
Revised Uniform Reciprocal Enforcement of Support Act, the
Uniform Interstate Family Support Act, or the Illinois
Parentage Act of 1984. Notwithstanding any provisions in this
Code to the contrary, the Department of Revenue shall not be
liable to any person for any disclosure of information to the
Illinois Department of Public Aid under this subsection (b)
or for any other action taken in good faith to comply with
the requirements of this subsection (b).
(Source: P.A. 90-18, eff. 7-1-97; 91-239, eff. 1-1-00;
91-613, eff. 10-1-99; revised 8-5-99.)
Section 23. The Department of State Police Law of the
Civil Administrative Code of Illinois is amended by changing
and resectioning material added to Section 55a as follows:
(20 ILCS 2605/2605-302) (was 20 ILCS 2605/55a in part)
Sec. 2605-302. Arrest reports.
(a) 5.5. Provide, When an individual is arrested, that
the following information must be made available to the news
media for inspection and copying:
(1) (a) Information that identifies the individual
person, including the name, age, address, and photograph,
when and if available.
(2) (b) Information detailing any charges relating
to the arrest.
(3) (c) The time and location of the arrest.
(4) (d) The name of the investigating or arresting
law enforcement agency.
(5) (e) If the individual is incarcerated, the
amount of any bail or bond.
(6) (f) If the individual is incarcerated, the time
and date that the individual was received, discharged, or
transferred from the arresting agency's custody.
(b) (1) The information required by this Section
paragraph must be made available to the news media for
inspection and copying as soon as practicable, but in no
event shall the time period exceed 72 hours from the arrest.
The information described in items (3), (4), (5), and (6) of
subsection (a) subparagraphs (c), (d), (e), and (f) of this
paragraph, however, may be withheld if it is determined that
disclosure would (i) interfere with pending or actually and
reasonably contemplated law enforcement proceedings conducted
by any law enforcement or correctional agency; (ii) endanger
the life or physical safety of law enforcement or
correctional personnel or any other person; or (iii)
compromise the security of any correctional facility.
(c) (2) For the purposes of this Section paragraph, the
term "news media" means personnel of a newspaper or other
periodical issued at regular intervals, a news service, a
radio station, a television station, a community antenna
television service, or a person or corporation engaged in
making news reels or other motion picture news for public
showing.
(d) (3) Each law enforcement or correctional agency may
charge fees for arrest records, but in no instance may the
fee exceed the actual cost of copying and reproduction. The
fees may not include the cost of the labor used to reproduce
the arrest record.
(e) (4) The provisions of this Section paragraph do not
supersede the confidentiality provisions for arrest records
of the Juvenile Court Act of 1987.
(Source: P.A. 91-309, eff. 7-29-99; revised 11-3-99.)
(20 ILCS 2605/2605-330) (was 20 ILCS 2605/55a in part)
Sec. 2605-330. Firefighter background investigations.
37. Upon the request of the chief of a volunteer fire
department, the Department shall conduct criminal background
investigations of prospective firefighters and report to the
requesting chief any record of convictions maintained in the
Department's files about those persons. The Department may
charge a fee, based on actual costs, for the dissemination of
conviction information under this Section paragraph. The
Department may prescribe the form and manner for requesting
and furnishing conviction information under this Section
paragraph.
(Source: P.A. 91-371, eff. 1-1-00; revised 11-3-99.)
(20 ILCS 2605/2605-475) (was 20 ILCS 2605/55a in part)
Sec. 2605-475. Wireless Emergency Telephone Safety Act.
37. To exercise the powers and perform the duties
specifically assigned to the Department under the Wireless
Emergency Telephone Safety Act with respect to the
development and improvement of emergency communications
procedures and facilities in such a manner as to facilitate a
quick response to any person calling the number "9-1-1"
seeking police, fire, medical, or other emergency services
through a wireless carrier as defined in Section 10 of the
Wireless Emergency Telephone Safety Act. Nothing in the
Wireless Emergency Telephone Safety Act shall require the
Illinois State Police to provide wireless enhanced 9-1-1
services.
(Source: P.A. 91-660, eff. 12-22-99; revised 1-17-00.)
Section 24. The Criminal Identification Act is amended
by changing Section 3 as follows:
(20 ILCS 2630/3) (from Ch. 38, par. 206-3)
Sec. 3. Information to be furnished peace officers and
commanding officers of certain military installations in
Illinois.
(A) The Department shall file or cause to be filed all
plates, photographs, outline pictures, measurements,
descriptions and information which shall be received by it by
virtue of its office and shall make a complete and systematic
record and index of the same, providing thereby a method of
convenient reference and comparison. The Department shall
furnish, upon application, all information pertaining to the
identification of any person or persons, a plate, photograph,
outline picture, description, measurements, or any data of
which there is a record in its office. Such information shall
be furnished to peace officers of the United States, of other
states or territories, of the Insular possessions of the
United States, of foreign countries duly authorized to
receive the same, to all peace officers of the State of
Illinois, to investigators of the Illinois Law Enforcement
Training Standards Board and, conviction information only, to
units of local government, school districts and private
organizations, under the provisions of Section 2605-10,
2605-15, 2605-75, 2605-100, 2605-105, 2605-110, 2605-115,
2605-120, 2605-130, 2605-140, 2605-190, 2605-200, 2605-205,
2605-210, 2605-215, 2605-250, 2605-275, 2605-300, 2605-305,
2605-315, 2605-325, 2605-335, 2605-340, 2605-350, 2605-355,
2605-360, 2605-365, 2605-375, 2605-390, 2605-400, 2605-405,
2605-420, 2605-430, 2605-435, 2605-500, 2605-525, or 2605-550
of the Department of State Police Law (20 ILCS 2605/2605-10,
2605/2605-15, 2605/2605-75, 2605/2605-100, 2605/2605-105,
2605/2605-110, 2605/2605-115, 2605/2605-120, 2605/2605-130,
2605/2605-140, 2605/2605-190, 2605/2605-200, 2605/2605-205,
2605/2605-210, 2605/2605-215, 2605/2605-250, 2605/2605-275,
2605/2605-300, 2605/2605-305, 2605/2605-315, 2605/2605-325,
2605/2605-335, 2605/2605-340, 2605/2605-350, 2605/2605-355,
2605/2605-360, 2605/2605-365, 2605/2605-375, 2605/2605-390,
2605/2605-400, 2605/2605-405, 2605/2605-420, 2605/2605-430,
2605/2605-435, 2605/2605-500, 2605/2605-525, or
2605/2605-550). Applications shall be in writing and
accompanied by a certificate, signed by the peace officer or
chief administrative officer or his designee making such
application, to the effect that the information applied for
is necessary in the interest of and will be used solely in
the due administration of the criminal laws or for the
purpose of evaluating the qualifications and character of
employees, prospective employees, volunteers, or prospective
volunteers of units of local government, school districts,
and private organizations.
For the purposes of this subsection, "chief
administrative officer" is defined as follows:
a) The city manager of a city or, if a city does
not employ a city manager, the mayor of the city.
b) The manager of a village or, if a village does
not employ a manager, the president of the village.
c) The chairman or president of a county board or,
if a county has adopted the county executive form of
government, the chief executive officer of the county.
d) The president of the school board of a school
district.
e) The supervisor of a township.
f) The official granted general administrative
control of a special district, an authority, or
organization of government establishment by law which may
issue obligations and which either may levy a property
tax or may expend funds of the district, authority, or
organization independently of any parent unit of
government.
g) The executive officer granted general
administrative control of a private organization defined
in Section 2605-335 of the Department of State Police Law
(20 ILCS 2605/2605-335).
(B) Upon written application and payment of fees
authorized by this subsection, State agencies and units of
local government, not including school districts, are
authorized to submit fingerprints of employees, prospective
employees and license applicants to the Department for the
purpose of obtaining conviction information maintained by the
Department and the Federal Bureau of Investigation about such
persons. The Department shall submit such fingerprints to
the Federal Bureau of Investigation on behalf of such
agencies and units of local government. The Department shall
charge an application fee, based on actual costs, for the
dissemination of conviction information pursuant to this
subsection. The Department is empowered to establish this
fee and shall prescribe the form and manner for requesting
and furnishing conviction information pursuant to this
subsection.
(C) Upon payment of fees authorized by this subsection,
the Department shall furnish to the commanding officer of a
military installation in Illinois having an arms storage
facility, upon written request of such commanding officer or
his designee, and in the form and manner prescribed by the
Department, all criminal history record information
pertaining to any individual seeking access to such a storage
facility, where such information is sought pursuant to a
federally-mandated security or criminal history check.
The Department shall establish and charge a fee, not to
exceed actual costs, for providing information pursuant to
this subsection.
(Source: P.A. 91-176, eff. 7-16-99; 91-239, eff. 1-1-00;
revised 10-12-99.)
Section 25. The Department of Transportation Law of the
Civil Administrative Code of Illinois is amended by changing
Section 2705-200 as follows:
(20 ILCS 2705/2705-200) (was 20 ILCS 2705/49.16)
Sec. 2705-200. Master plan; reporting requirements.
(a) The Department has the power to develop and maintain
a continuing, comprehensive, and integrated planning process
that shall develop and periodically revise a statewide master
plan for transportation to guide program development and to
foster efficient and economical transportation services in
ground, air, water, and all other modes of transportation
throughout the State. The Department shall coordinate its
transportation planning activities with those of other State
agencies and authorities and shall supervise and review any
transportation planning performed by other Executive agencies
under the direction of the Governor. The Department shall
cooperate and participate with federal, regional, interstate,
State, and local agencies, in accordance with Sections 5-301
and 7-301 of the Illinois Highway Code, and with interested
private individuals and organizations in the coordination of
plans and policies for development of the state's
transportation system.
To meet the provisions of this Section, the Department
shall publish and deliver to the Governor and General
Assembly by January 1, 1982 and every 2 years thereafter, its
master plan for highway, waterway, aeronautic, mass
transportation, and railroad systems. The plan shall
identify priority subsystems or components of each system
that are critical to the economic and general welfare of this
the State regardless of public jurisdictional responsibility
or private ownership.
The master plan shall provide particular emphasis and
detail of the 5 year period in the immediate future.
Annual and 5 year project programs for each State system
in this Section shall be published and furnished the General
Assembly on the first Wednesday in April of each year.
Identified needs included in the project programs shall
be listed and mapped in a distinctive fashion to clearly
identify the priority status of the projects: (1) projects to
be committed for execution; (2) tentative projects that are
dependent upon funding or other constraints; and (3) needed
projects that are not programmed due to lack of funding or
other constraints.
All projects shall be related to the priority systems of
the master plan, and the priority criteria identified. Cost
and estimated completion dates shall be included for work
required to complete a useable segment or component beyond
the 5 year period of the program.
(b) The Department shall publish and deliver to the
Governor and General Assembly on the first Wednesday in April
of each year a 5-year Highway Improvement Program reporting
the number of fiscal years each project has been on previous
5-year plans submitted by the Department.
(c) The Department shall publish and deliver to the
Governor and the General Assembly by November 1 of each year
a For the Record report that shall include the following:
(1) All the projects accomplished in the previous
fiscal year listed by each Illinois Department of
Transportation District.
(2) The award cost and the beginning dates of each
listed project.
(Source: P.A. 90-277, eff. 1-1-98; 91-239, eff. 1-1-00;
91-357, eff. 7-29-99; revised 8-12-99.)
Section 25.5. The Illinois Capital Budget Act is amended
by changing Section 3 as follows:
(20 ILCS 3010/3) (from Ch. 127, par. 3103)
Sec. 3. Each capital improvement program shall include,
but not be limited to, roads, bridges, buildings, including
schools, prisons, recreational facilities and conservation
areas, and other infrastructure facilities that are owned by
the State of Illinois.
Each capital improvement program shall include a needs
assessment of the State's capital facilities. Each needs
assessment shall include where possible the inventory, age,
condition, use, sources of financing, past investment,
maintenance history, trends in condition, financing and
investment, and projected dollar amount of need in the next 5
years, 10 ten years, and until the year 2000. Needs
assessment of State facilities shall use, to the fullest
extent possible, existing studies and data from other
agencies such as the Illinois Department of Transportation,
the Illinois Environmental Protection Agency, the Illinois
Economic and Fiscal Commission, the Capital Development
Board, the Governor's Task Force on the Future of Illinois,
and relevant federal agencies, so that studies can be
completed as efficiently as possible, and so information on
needs can be used to seek federal funds as soon as possible.
Each capital improvement program shall include an
identification and analysis of factors that affect estimated
capital investment needs, including but not limited to,
economic assumptions, engineering standards, estimates of
spending for operations and maintenance, federal and State
regulations, and estimation of demand for services.
Each capital improvement program shall include an
identification and analysis of the principal principle policy
issues that affect estimated capital investment needs,
including but not limited to, economic development policy,
equity considerations, policies regarding alternative
technologies, political jurisdiction over different
infrastructure systems, and the role of the private sector in
planning for and investing in infrastructure.
(Source: P.A. 84-838; revised 9-22-00.)
Section 26. The Capital Development Board Act is amended
by changing Section 16 as follows:
(20 ILCS 3105/16) (from Ch. 127, par. 783b)
Sec. 16. (a) In addition to any other power granted in
this Act to adopt rules or regulations, the Board may adopt
regulations or rules relating to the issuance or renewal of
the prequalification of an architect, engineer or contractor
or the suspension or modification of the prequalification of
any such person or entity including, without limitation, an
interim or emergency suspension or modification without a
hearing founded on any one or more of the bases set forth in
this Section.
(b) Among the bases for an interim or emergency
suspension or modification of prequalification are:
(1) A finding by the Board that the public interest,
safety or welfare requires a summary suspension or
modification of a prequalification without hearings.
(2) The occurrence of an event or series of events
which, in the Board's opinion, warrants a summary suspension
or modification of a prequalification without a hearing
including, without limitation, (i) the indictment of the
holder of the prequalification by a State or federal agency
or other branch of government for a crime; (ii) the
suspension or modification of a license or prequalification
by another State agency or federal agency or other branch of
government after hearings; (iii) a material breach of a
contract made between the Board and an architect, engineer or
contractor; and (iv) the failure to comply with State law
including, without limitation, the Minority and Female
Business Enterprise for Minorities, Females, and Persons with
Disabilities Act, the prevailing wage requirements, and the
Steel Products Procurement Act.
(c) If a prequalification is suspended or modified by
the Board without hearings for any reason set forth in this
Section or in Section 10-65 of the Illinois Administrative
Procedure Act, as amended, the Board shall within 30 days of
the issuance of an order of suspension or modification of a
prequalification initiate proceedings for the suspension or
modification of or other action upon the prequalification.
(Source: P.A. 88-45; revised 8-23-99.)
Section 26.2. The Illinois Emergency Management Agency
Act is amended by changing Section 10 as follows:
(20 ILCS 3305/10) (from Ch. 127, par. 1060)
Sec. 10. Emergency Services and Disaster Agencies.
(a) Each political subdivision within this State shall
be within the jurisdiction of and served by the Illinois
Emergency Management Agency and by an emergency services and
disaster agency responsible for emergency management
programs. A township, if the township is in a county having
a population of more than 2,000,000, must have approval of
the county coordinator before establishment of a township
emergency services and disaster agency.
(b) Each county shall maintain an emergency services and
disaster agency that has jurisdiction over and serves the
entire county, except as otherwise provided under this Act
and except that in any county with a population of over
3,000,000 containing a municipality with a population of over
500,000 the jurisdiction of the county agency shall not
extend to the municipality when the municipality has
established its own agency.
(c) Each municipality with a population of over 500,000
shall maintain an emergency services and disaster agency
which has jurisdiction over and serves the entire
municipality. A municipality with a population less than
500,000 may establish, by ordinance, an agency or department
responsible for emergency management within the
municipality's corporate limits.
(d) The Governor shall determine which municipal
corporations, other than those specified in paragraph (c) of
this Section, need emergency services and disaster agencies
of their own and require that they be established and
maintained. He shall make his determinations on the basis of
the municipality's disaster vulnerability and capability of
response related to population size and concentration. The
emergency services and disaster agency of a county or
township, shall not have a jurisdiction within a political
subdivision having its own emergency services and disaster
agency, but shall cooperate with the emergency services and
disaster agency of a city, village or incorporated town
within their borders. The Illinois Emergency Management
Agency shall publish and furnish a current list to the
municipalities required to have an emergency services and
disaster agency under this subsection.
(e) Each municipality that is not required to and does
not have an emergency services and disaster agency shall have
a liaison officer designated to facilitate the cooperation
and protection of that municipal corporation with the county
emergency services and disaster agency in which it is located
in the work of disaster mitigation, preparedness, response,
and recovery.
(f) The principal executive officer or his designee of
each political subdivision in the State shall annually notify
the Illinois Emergency Management Agency of the manner in
which the political subdivision is providing or securing
emergency management, identify the executive head of the
agency or the department from which the service is obtained,
or the liaison officer in accordance with paragraph (d) of
this Section and furnish additional information relating
thereto as the Illinois Emergency Management Agency requires.
(g) Each emergency services and disaster agency shall
prepare and submit to the Illinois Emergency Management
Agency for review and approval an emergency operations plan
for its geographic boundaries that complies with planning
standards developed by the Illinois Emergency Management
Agency. The Illinois Emergency Management Agency shall
determine which jurisdictions will be required to include
earthquake preparedness in their local emergency operations
plans.
(h) The emergency services and disaster agency shall
prepare and distribute to all appropriate officials in
written form a clear and complete statement of the emergency
responsibilities of all local departments and officials and
of the disaster chain of command.
(i) Each emergency services and disaster agency shall
have a Coordinator who shall be appointed by the principal
executive officer of the political subdivision in the same
manner as are the heads of regular governmental departments.
If the political subdivision is a county and the principal
executive officer appoints the sheriff as the Coordinator,
the sheriff may, in addition to his regular compensation,
receive compensation at the same level as provided in Section
3 of "An Act in relation to the regulation of motor vehicle
traffic and the promotion of safety on public highways in
counties", approved August 9, 1951, as amended. The
Coordinator shall have direct responsibility for the
organization, administration, training, and operation of the
emergency services and disaster agency, subject to the
direction and control of that principal executive officer.
Each emergency services and disaster agency shall coordinate
and may perform emergency management functions within the
territorial limits of the political subdivision within which
it is organized as are prescribed in and by the State
Emergency Operations Plan, and programs, orders, rules and
regulations as may be promulgated by the Illinois Emergency
Management Agency and by local ordinance and, in addition,
shall conduct such functions outside of those territorial
limits as may be required under mutual aid agreements and
compacts as are entered into under subparagraph (5) of
paragraph (c) of Section 6.
(j) In carrying out the provisions of this Act, each
political subdivision may enter into contracts and incur
obligations necessary to place it in a position effectively
to combat the disasters as are described in Section 4, to
protect the health and safety of persons, to protect
property, and to provide emergency assistance to victims of
those disasters. If a disaster occurs, each political
subdivision may exercise the powers vested under this Section
in the light of the exigencies of the disaster and, excepting
mandatory constitutional requirements, without regard to the
procedures and formalities normally prescribed by law
pertaining to the performance of public work, entering into
contracts, the incurring of obligations, the employment of
temporary workers, the rental of equipment, the purchase of
supplies and materials, and the appropriation, expenditure,
and disposition of public funds and property.
(k) Emergency services and disaster agency personnel
who, while engaged in a disaster or disaster training
exercise, suffer disease, injury or death, shall, for the
purposes of benefits under the Workers' Compensation Act or
Workers' Occupational Diseases Act only, be deemed to be
employees of the State, if (1) the claimant is a duly
qualified and enrolled (sworn in) as a volunteer of the
Illinois Emergency Management Agency or an emergency services
and disaster agency accredited by the Illinois Emergency
Management Agency, and (2) if the claimant was participating
in an actual disaster as defined in paragraph (e) of Section
4 of this Act or the exercise participated in was
specifically and expressly approved by the Illinois Emergency
Management Agency. Illinois Emergency Management Agency shall
use the same criteria for approving an exercise and utilizing
State volunteers as required for any political subdivision.
The computation of benefits payable under either of those
Acts shall be based on the income commensurate with
comparable State employees doing the same type work or income
from the person's regular employment, whichever is greater.
(l) If any person who is entitled to receive benefits
through the application of this Section receives, in
connection with the disease, injury or death giving rise to
such entitlement, benefits under an Act of Congress or
federal program, benefits payable under this Section shall be
reduced to the extent of the benefits received under that
other Act or program.
(m) (1) Prior to conducting a disaster training
exercise, the principal executive officer of a political
subdivision or his designee shall provide area media with
written notification of the disaster training exercise.
The notification shall indicate that information relating
to the disaster training exercise shall not be released
to the public until the commencement of the exercise. The
notification shall also contain a request that the notice
be so posted to ensure that all relevant media personnel
are advised of the disaster training exercise before it
begins.
(2) During the conduct of a disaster training
exercise, all messages, two-way radio communications,
briefings, status reports, news releases, and other oral
or written communications shall begin and end with the
following statement: "This is an exercise message".
(Source: P.A. 87-168; 88-606, eff. 1-1-95; revised 2-9-00.)
Section 26.4. The Illinois Research Park Authority Act
is amended by changing Section 1-130 as follows:
(20 ILCS 3850/1-130)
Sec. 1-130. Complete, additional, and alternative
methods. The foregoing Sections of this Act are deemed to
provide a complete, additional, and alternative methods for
the doing of the things authorized thereby and shall be
regarded as supplemental and additional to powers conferred
by other laws, provided that the issuance of bonds and
refunding bonds under this Act need not comply with the
requirements of any other law applicable to the issuance of
bonds. Except as otherwise expressly provided in this Act,
none of the powers granted to the Authority under this Act
shall be subject to the supervision or regulation or require
the approval or consent of any municipality or political
subdivision or any department, division, commission, board,
body, bureau, official, or agency thereof or of the State.
(Source: P.A. 88-669, eff. 11-29-94; revised 2-23-00.)
Section 26.6. The Correctional Budget and Impact Note
Act is amended by changing Sections 3 and 9 as follows:
(25 ILCS 70/3) (from Ch. 63, par. 42.83)
Sec. 3. Upon the request of the sponsor of any bill
described in subsection (a) of Section 2, the Director of the
Department of Corrections, or any person within the
Department whom the Director may designate, shall prepare a
written statement setting forth the information specified in
subsection (a) of Section 2. Upon the request of the sponsor
of any bill described in subsection (b) of Section 2, the
Director of the Administrative Office of the Illinois Courts,
or any person the Director may designate, shall prepare a
written statement setting forth the information specified in
subsection (b) of Section 2.
The statement prepared by the Director of Corrections or
Director of Administrative Office of the Illinois Courts, as
the case may be, shall be designated a Correctional Budget
and Impact Note and shall be furnished to the sponsor within
10 calendar days thereafter, except that whenever, because of
the complexity of the bill, additional time is required for
the preparation of the note, the Department of Corrections or
Administrative Office of the Illinois Courts may so notify
the sponsor and request an extension of time not to exceed 5
additional days within which such note is to be furnished.
Such extension shall not extend beyond May 15 following the
date of the request.
(Source: P.A. 89-198, eff. 7-21-95; revised 2-23-00.)
(25 ILCS 70/9) (from Ch. 63, par. 42.89)
Sec. 9. The subject matter of bills submitted to the
Director of the Department of Corrections or the Director of
the Administrative Office of the Illinois Courts shall be
kept in strict confidence and no information relating thereto
or relating to the budget or impact thereof shall be divulged
by an official or employee of the Department or the
Administrative Office of the Illinois Courts, except to the
bill's sponsor or his designee, prior to the bill's
introduction in the General Assembly.
(Source: P.A. 89-198, eff. 7-21-95; revised 2-23-00.)
Section 27. The State Finance Act is amended by changing
Section 6z-43 and setting forth, changing, and renumbering
multiple versions of Sections 5.490, 5.491, 5.492, 5.505,
5.540, 5.541, 5.542, and 8.36 as follows:
(30 ILCS 105/5.490)
Sec. 5.490. The Horse Racing Equity Fund.
(Source: P.A. 91-40, eff. 6-25-99.)
(30 ILCS 105/5.491)
Sec. 5.491. The Illinois Racing Quarterhorse Breeders
Fund.
(Source: P.A. 91-40, eff. 6-25-99.)
(30 ILCS 105/5.492)
Sec. 5.492. The Horse Racing Fund.
(Source: P.A. 91-40, eff. 6-25-99.)
(30 ILCS 105/5.493)
Sec. 5.493. 5.490. The Federal Workforce Development
Fund.
(Source: P.A. 91-34, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.494)
Sec. 5.494. 5.491. The Energy Assistance Contribution
Fund.
(Source: P.A. 91-34, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.497)
Sec. 5.497. 5.491. The Motor Vehicle License Plate Fund.
(Source: P.A. 91-37, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.498)
Sec. 5.498. 5.490. The Fund for Illinois' Future.
(Source: P.A. 91-38, eff. 6-15-99; revised 11-12-99.)
(30 ILCS 105/5.499)
Sec. 5.499. 5.490. The Video Conferencing User Fund.
(Source: P.A. 91-44, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.501)
Sec. 5.501. 5.505. The School Technology Revolving Loan
Fund.
(Source: P.A. 90-548, eff. 1-1-98; revised 12-18-99.)
(30 ILCS 105/5.502)
Sec. 5.502. 5.491. The Electronic Commerce Security
Certification Fund.
(Source: P.A. 91-58, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.503)
Sec. 5.503. 5.490. The Prostate Cancer Research Fund.
(Source: P.A. 91-104, eff. 7-13-99; revised 11-12-99.)
(30 ILCS 105/5.504)
(Section scheduled to be repealed on July 16, 2003)
Sec. 5.504. 5.490. The State Board of Education Fund.
This Section is repealed 4 years after the effective date of
this amendatory Act of the 91st General Assembly.
(Source: P.A. 91-143, eff. 7-16-99; revised 11-12-99.)
(30 ILCS 105/5.505)
(Section scheduled to be repealed on July 16, 2003)
Sec. 5.505. 5.491. The State Board of Education Special
Purpose Trust Fund. This Section is repealed 4 years after
the effective date of this amendatory Act of the 91st General
Assembly.
(Source: P.A. 91-143, eff. 7-16-99; revised 11-12-99.)
(30 ILCS 105/5.506)
(Section scheduled to be repealed on July 16, 2003)
Sec. 5.506. 5.492. The Private Business and Vocational
Schools Fund. This Section is repealed 4 years after the
effective date of this amendatory Act of the 91st General
Assembly.
(Source: P.A. 91-143, eff. 7-16-99; revised 11-12-99.)
(30 ILCS 105/5.507)
Sec. 5.507. 5.490. The Open Lands Loan Fund.
(Source: P.A. 91-220, eff. 7-21-99; revised 11-12-99.)
(30 ILCS 105/5.508)
Sec. 5.508. 5.490. The Diesel Emissions Testing Fund.
(Source: P.A. 91-254, eff. 7-1-99; revised 11-12-99.)
(30 ILCS 105/5.509)
Sec. 5.509. 5.490. The Death Certificate Surcharge Fund.
(Source: P.A. 91-382, eff. 7-30-99; revised 11-12-99.)
(30 ILCS 105/5.510)
Sec. 5.510. 5.490. The Charter Schools Revolving Loan
Fund.
(Source: P.A. 91-407, eff. 8-3-99; revised 11-12-99.)
(30 ILCS 105/5.511)
Sec. 5.511. 5.490. The Illinois Adoption Registry and
Medical Information Exchange Fund.
(Source: P.A. 91-417, eff. 1-1-00; revised 11-12-99.)
(30 ILCS 105/5.512)
Sec. 5.512. 5.490. The Economic Development for a
Growing Economy Fund.
(Source: P.A. 91-476, eff. 8-11-99; revised 11-12-99.)
(30 ILCS 105/5.513)
Sec. 5.513. 5.490. The Illinois Aquaculture Development
Fund.
(Source: P.A. 91-530, eff. 8-13-99; revised 11-12-99.)
(30 ILCS 105/5.514)
Sec. 5.514. The 5.490. Motor Carrier Safety Inspection
Fund.
(Source: P.A. 91-537, eff. 8-13-99; revised 11-12-99.)
(30 ILCS 105/5.515)
Sec. 5.515. 5.490. The Airport Land Loan Revolving Fund.
(Source: P.A. 91-543, eff. 8-14-99; revised 11-12-99.)
(30 ILCS 105/5.516)
Sec. 5.516. 5.490. The Illinois Value-Added Agriculture
Enhancement Program Fund.
(Source: P.A. 91-560, eff. 8-14-99; revised 11-12-99.)
(30 ILCS 105/5.517)
Sec. 5.517. 5.490. The Illinois Building Commission
Revolving Fund.
(Source: P.A. 91-581, eff. 8-14-99; revised 11-12-99.)
(30 ILCS 105/5.518)
Sec. 5.518. The 5.490. Capital Litigation Trust Fund.
(Source: P.A. 91-589, eff. 1-1-00; revised 11-12-99.)
(30 ILCS 105/5.519)
Sec. 5.519. 5.490. The Small Business Incubator Fund.
(Source: P.A. 91-592, eff. 8-14-99; revised 11-12-99.)
(30 ILCS 105/5.520)
Sec. 5.520. 5.490. The Auction Regulation Administration
Fund.
(Source: P.A. 91-603, eff. 1-1-00; revised 11-12-99.)
(30 ILCS 105/5.521)
Sec. 5.521. 5.491. The Auction Recovery Fund.
(Source: P.A. 91-603, eff. 1-1-00; revised 11-12-99.)
(30 ILCS 105/5.522)
Sec. 5.522. 5.492. The Auction Education Fund.
(Source: P.A. 91-603, eff. 1-1-00; revised 11-12-99.)
(30 ILCS 105/5.523)
Sec. 5.523. 5.490. The International Tourism Fund.
(Source: P.A. 91-604, eff. 8-16-99; revised 11-12-99.)
(30 ILCS 105/5.524)
Sec. 5.524. 5.490. The NOx Trading System Fund.
(Source: P.A. 91-631, eff. 8-19-99; revised 11-12-99.)
(30 ILCS 105/5.525)
Sec. 5.525. The 5.490. John Joseph Kelly Home Fund.
(Source: P.A. 91-634, eff. 8-19-99; revised 11-12-99.)
(30 ILCS 105/5.526)
Sec. 5.526. 5.490. The Insurance Premium Tax Refund
Fund.
(Source: P.A. 91-643, eff. 8-20-99; revised 11-12-99.)
(30 ILCS 105/5.527)
Sec. 5.527. 5.490. The Assisted Living and Shared
Housing Regulatory Fund.
(Source: P.A. 91-656, eff. 1-1-01; revised 1-19-00.)
(30 ILCS 105/5.528)
Sec. 5.528. 5.490. The Academic Improvement Trust Fund
for Community College Foundations.
(Source: P.A. 91-664, eff. 12-22-99; revised 1-19-99.)
(30 ILCS 105/5.529)
Sec. 5.529. The 5.490. Wireless Service Emergency Fund.
(Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)
(30 ILCS 105/5.530)
Sec. 5.530. The 5.491. State Police Wireless Service
Emergency Fund.
(Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)
(30 ILCS 105/5.531)
Sec. 5.531. The 5.492. Wireless Carrier Reimbursement
Fund.
(Source: P.A. 91-660, eff. 12-22-99; revised 1-19-00.)
(30 ILCS 105/5.532)
Sec. 5.532. 5.541. The Spinal Cord Injury Paralysis Cure
Research Trust Fund.
(Source: P.A. 91-737, eff. 6-2-00; revised 7-13-00.)
(30 ILCS 105/5.533)
Sec. 5.533. 5.542. The Brain Injury and Spinal Cord
Injury Trust Fund.
(Source: P.A. 91-737, eff. 6-2-00; revised 7-13-00.)
(30 ILCS 105/5.534)
Sec. 5.534. 5.541. The Organ Donor Awareness Fund.
(Source: P.A. 91-805, eff. 1-1-01; revised 7-13-00.)
(30 ILCS 105/5.535)
Sec. 5.535. 5.540. The National World War II Memorial
Fund.
(Source: P.A. 91-833, eff. 1-1-01; 91-836, eff. 1-1-01;
revised 7-13-00.)
(30 ILCS 105/5.536)
Sec. 5.536. 5.541. The Post Transplant Maintenance and
Retention Fund.
(Source: P.A. 91-873, eff. 7-1-00; revised 7-13-00.)
(30 ILCS 105/5.540)
Sec. 5.540. The Tobacco Settlement Recovery Fund.
(Source: P.A. 91-646, eff. 11-19-99.)
(30 ILCS 105/5.541)
Sec. 5.541. The Homeowners' Tax Relief Fund.
(Source: P.A. 91-703, eff. 5-16-00.)
(30 ILCS 105/5.542)
Sec. 5.542. The Budget Stabilization Fund.
(Source: P.A. 91-703, eff. 5-16-00.)
(30 ILCS 105/6z-43)
Sec. 6z-43. Tobacco Settlement Recovery Fund.
(a) There is created in the State Treasury a special
fund to be known as the Tobacco Settlement Recovery Fund,
into which shall be deposited all monies paid to the State
pursuant to (1) the Master Settlement Agreement entered in
the case of People of the State of Illinois v. Philip Morris,
et al. (Circuit Court of Cook County, No. 96-L13146) and (2)
any settlement with or judgment against any tobacco product
manufacturer other than one participating in the Master
Settlement Agreement in satisfaction of any released claim as
defined in the Master Settlement Agreement, as well as any
other monies as provided by law. All earnings on Fund
investments shall be deposited into the Fund. Upon the
creation of the Fund, the State Comptroller shall order the
State Treasurer to transfer into the Fund any monies paid to
the State as described in item (1) or (2) of this Section
before the creation of the Fund plus any interest earned on
the investment of those monies. The Treasurer may invest the
moneys in the Fund in the same manner, in the same types of
investments, and subject to the same limitations provided in
the Illinois Pension Code for the investment of pension funds
other than those established under Article 3 or 4 of the
Code.
(b) As soon as may be practical after June 30, 2001, the
State Comptroller shall direct and the State Treasurer shall
transfer the unencumbered balance in the Tobacco Settlement
Recovery Fund as of June 30, 2001 into the Budget
Stabilization Fund. The Treasurer may invest the moneys in
the Budget Stabilization Fund in the same manner, in the same
types of investments, and subject to the same limitations
provided in the Illinois Pension Code for the investment of
pension funds other than those established under Article 3 or
4 of the Code.
(Source: P.A. 91-646, eff. 11-19-99; 91-704, eff. 7-1-00;
91-797, eff. 6-9-00; revised 6-28-00.)
(30 ILCS 105/8.36)
Sec. 8.36. Airport Land Loan Revolving Fund.
Appropriations for loans to public airport owners by the
Department of Transportation pursuant to Section 34b of the
Illinois Aeronautics Act shall be payable from the Airport
Land Loan Revolving Fund.
(Source: P.A. 91-543, eff. 8-14-99.)
(30 ILCS 105/8.37)
Sec. 8.37. 8.36. State Police Wireless Service Emergency
Fund.
(a) The State Police Wireless Service Emergency Fund is
created as a special fund in the State Treasury.
(b) Grants to the Department of State Police from the
Wireless Service Emergency Fund shall be deposited into the
State Police Wireless Service Emergency Fund and shall be
used in accordance with Section 20 of the Wireless Emergency
Telephone Safety Act.
(c) On July 1, 1999, the State Comptroller and State
Treasurer shall transfer $1,300,000 from the General Revenue
Fund to the State Police Wireless Service Emergency Fund. On
June 30, 2003 the State Comptroller and State Treasurer shall
transfer $1,300,000 from the State Police Wireless Service
Emergency Fund to the General Revenue Fund.
(Source: P.A. 91-660, eff. 12-22-99; revised 1-17-00.)
Section 28. The General Obligation Bond Act is amended
by changing Section 9 as follows:
(30 ILCS 330/9) (from Ch. 127, par. 659)
Sec. 9. Conditions for Issuance and Sale of Bonds -
Requirements for Bonds. Bonds shall be issued and sold from
time to time, in one or more series, in such amounts and at
such prices as may be directed by the Governor, upon
recommendation by the Director of the Bureau of the Budget.
Bonds shall be in such form (either coupon, registered or
book entry), in such denominations, payable within 30 years
from their date, subject to such terms of redemption with or
without premium, bear interest payable at such times and at
such fixed rate or rates, and the Bond Authorization Act be
dated as shall be fixed and determined by the Director of the
Bureau of the Budget in the order authorizing the issuance
and sale of any series of Bonds, which order shall be
approved by the Governor and is herein called a "Bond Sale
Order"; provided however, that interest shall not exceed that
permitted in the Bond Authorization Act, as now or hereafter
amended. Said Bonds shall be payable at such place or
places, within or without the State of Illinois, and may be
made registrable as to either principal or as to both
principal and interest, as shall be specified in the Bond
Sale Order. Bonds may be callable or subject to purchase and
retirement as fixed and determined in the Bond Sale Order.,
(Source: P.A. 91-39, eff. 6-15-99; 91-357, eff. 7-29-99;
revised 8-23-99.)
Section 30. The Downstate Public Transportation Act is
amended by changing Section 2-7 as follows:
(30 ILCS 740/2-7) (from Ch. 111 2/3, par. 667)
Sec. 2-7. Quarterly reports; annual audit.
(a) Any Metro-East Transit District participant shall,
no later than 30 days following the end of each month of any
fiscal year, file with the Department on forms provided by
the Department for that purpose, a report of the actual
operating deficit experienced during that quarter. The
Department shall, upon receipt of the quarterly report, and
upon determining that such operating deficits were incurred
in conformity with the program of proposed expenditures
approved by the Department pursuant to Section 2-11, pay to
any Metro-East Transit District participant such portion of
such operating deficit as funds have been transferred to the
Metro-East Transit Public Transportation Fund and allocated
to that Metro-East Transit District participant.
(b) Each participant other than any Metro-East Transit
District participant shall, 30 days before the end of each
quarter, file with the Department on forms provided by the
Department for such purposes a report of the projected
eligible operating expenses to be incurred in the next
quarter and 30 days before the third and fourth quarters of
any fiscal year a statement of actual eligible operating
expenses incurred in the preceding quarters. Within 45 days
of receipt by the Department of such quarterly report, the
Comptroller shall order paid and the Treasurer shall pay from
the Downstate Public Transportation Fund to each participant
an amount equal to one-third of such participant's eligible
operating expenses; provided, however, that in Fiscal Year
1997, the amount paid to each participant from the Downstate
Public Transportation Fund shall be an amount equal to 47% of
such participant's eligible operating expenses and shall be
increased to 49% in Fiscal Year 1998, 51% in Fiscal Year
1999, 53% in Fiscal Year 2000, and 55% in Fiscal Year 2001
and thereafter; however, in any year that a participant
receives funding under subsection (i) of Section 2705-305 of
the Department of Transportation Law (20 ILCS 2705/2705-305),
that participant shall be eligible only for assistance equal
to the following percentage of its eligible operating
expenses: 42% in Fiscal Year 1997, 44% in Fiscal Year 1998,
46% in Fiscal Year 1999, 48% in Fiscal Year 2000, and 50% in
Fiscal Year 2001 and thereafter. Any such payment for the
third and fourth quarters of any fiscal year shall be
adjusted to reflect actual eligible operating expenses for
preceding quarters of such fiscal year. However, no
participant shall receive an amount less than that which was
received in the immediate prior year, provided in the event
of a shortfall in the fund those participants receiving less
than their full allocation pursuant to Section 2-6 of this
Article shall be the first participants to receive an amount
not less than that received in the immediate prior year.
(c) No later than 180 days following the last day of the
Fiscal Year each participant shall provide the Department
with an audit prepared by a Certified Public Accountant
covering that Fiscal Year. Any discrepancy between the
grants paid and one-third of the eligible operating expenses
or in the case of the Bi-State Metropolitan Development
District the approved program amount shall be reconciled by
appropriate payment or credit. Beginning in Fiscal Year 1985,
for those participants other than the Bi-State Metropolitan
Development District, any discrepancy between the grants paid
and the percentage of the eligible operating expenses
provided for by paragraph (b) of this Section shall be
reconciled by appropriate payment or credit.
(Source: P.A. 91-239, eff. 1-1-00; 91-357, eff. 7-29-99;
revised 8-9-99.)
Section 31. The State Mandates Act is amended by
changing Sections 8.23 and 8.24 as follows:
(30 ILCS 805/8.23)
Sec. 8.23. Exempt mandates mandate.
(a) Notwithstanding Sections 6 and 8 of this Act, no
reimbursement by the State is required for the implementation
of any mandate created by Public Act 91-17, 91-56, 91-254,
91-401, 91-466, 91-474, 91-478, 91-486, 91-523, 91-578,
91-617, 91-635, or 91-651 this amendatory Act of the 91st
General Assembly 1999.
(b) Notwithstanding Sections 6 and 8 of this Act and
except for the payment provided in subsection (k) of Section
21-14 of the School Code, no reimbursement by the State is
required for the implementation of any mandate created by
Public Act 91-102 this amendatory Act of the 91st General
Assembly.
(Source: P.A. 91-17, eff. 6-4-99; 91-56, eff. 6-30-99;
91-102, eff. 7-12-99; 91-254, eff. 7-1-00; 91-401, eff.
1-1-00; 91-466, eff. 8-6-99; 91-474, eff. 11-1-99; 91-478,
eff. 11-1-99; 91-486, eff. 1-1-00; 91-523, eff. 1-1-00;
91-578, eff. 8-14-99; 91-617, eff. 1-1-00; 91-635, eff.
8-20-99; 91-651, eff. 1-1-00; revised 1-19-00.)
(30 ILCS 805/8.24)
Sec. 8.24. Exempt mandate. Notwithstanding Sections 6
and 8 of this Act, no reimbursement by the State is required
for the implementation of any mandate created by Public Act
91-699, 91-722, 91-834, 91-852, 91-870, 91-885, 91-887, or
91-897. this amendatory Act of the 91st General Assembly.
(Source: P.A. 91-699, eff. 1-1-01; 91-722, eff. 6-2-00;
91-834, eff. 1-1-01; 91-852, eff. 6-22-00; 91-870, eff.
6-22-00; 91-885, eff. 7-6-00; 91-887, eff. 7-6-00; 91-897,
eff. 7-6-00; revised 9-7-00.)
Section 32. The Illinois Income Tax Act is amended by
changing Sections 201, 203, 703, and 901 as follows:
(35 ILCS 5/201) (from Ch. 120, par. 2-201)
Sec. 201. Tax Imposed.
(a) In general. A tax measured by net income is hereby
imposed on every individual, corporation, trust and estate
for each taxable year ending after July 31, 1969 on the
privilege of earning or receiving income in or as a resident
of this State. Such tax shall be in addition to all other
occupation or privilege taxes imposed by this State or by any
municipal corporation or political subdivision thereof.
(b) Rates. The tax imposed by subsection (a) of this
Section shall be determined as follows, except as adjusted by
subsection (d-1):
(1) In the case of an individual, trust or estate,
for taxable years ending prior to July 1, 1989, an amount
equal to 2 1/2% of the taxpayer's net income for the
taxable year.
(2) In the case of an individual, trust or estate,
for taxable years beginning prior to July 1, 1989 and
ending after June 30, 1989, an amount equal to the sum of
(i) 2 1/2% of the taxpayer's net income for the period
prior to July 1, 1989, as calculated under Section 202.3,
and (ii) 3% of the taxpayer's net income for the period
after June 30, 1989, as calculated under Section 202.3.
(3) In the case of an individual, trust or estate,
for taxable years beginning after June 30, 1989, an
amount equal to 3% of the taxpayer's net income for the
taxable year.
(4) (Blank).
(5) (Blank).
(6) In the case of a corporation, for taxable years
ending prior to July 1, 1989, an amount equal to 4% of
the taxpayer's net income for the taxable year.
(7) In the case of a corporation, for taxable years
beginning prior to July 1, 1989 and ending after June 30,
1989, an amount equal to the sum of (i) 4% of the
taxpayer's net income for the period prior to July 1,
1989, as calculated under Section 202.3, and (ii) 4.8% of
the taxpayer's net income for the period after June 30,
1989, as calculated under Section 202.3.
(8) In the case of a corporation, for taxable years
beginning after June 30, 1989, an amount equal to 4.8% of
the taxpayer's net income for the taxable year.
(c) Beginning on July 1, 1979 and thereafter, in
addition to such income tax, there is also hereby imposed the
Personal Property Tax Replacement Income Tax measured by net
income on every corporation (including Subchapter S
corporations), partnership and trust, for each taxable year
ending after June 30, 1979. Such taxes are imposed on the
privilege of earning or receiving income in or as a resident
of this State. The Personal Property Tax Replacement Income
Tax shall be in addition to the income tax imposed by
subsections (a) and (b) of this Section and in addition to
all other occupation or privilege taxes imposed by this State
or by any municipal corporation or political subdivision
thereof.
(d) Additional Personal Property Tax Replacement Income
Tax Rates. The personal property tax replacement income tax
imposed by this subsection and subsection (c) of this Section
in the case of a corporation, other than a Subchapter S
corporation and except as adjusted by subsection (d-1), shall
be an additional amount equal to 2.85% of such taxpayer's net
income for the taxable year, except that beginning on January
1, 1981, and thereafter, the rate of 2.85% specified in this
subsection shall be reduced to 2.5%, and in the case of a
partnership, trust or a Subchapter S corporation shall be an
additional amount equal to 1.5% of such taxpayer's net income
for the taxable year.
(d-1) Rate reduction for certain foreign insurers. In
the case of a foreign insurer, as defined by Section 35A-5 of
the Illinois Insurance Code, whose state or country of
domicile imposes on insurers domiciled in Illinois a
retaliatory tax (excluding any insurer whose premiums from
reinsurance assumed are 50% or more of its total insurance
premiums as determined under paragraph (2) of subsection (b)
of Section 304, except that for purposes of this
determination premiums from reinsurance do not include
premiums from inter-affiliate reinsurance arrangements),
beginning with taxable years ending on or after December 31,
1999, the sum of the rates of tax imposed by subsections (b)
and (d) shall be reduced (but not increased) to the rate at
which the total amount of tax imposed under this Act, net of
all credits allowed under this Act, shall equal (i) the total
amount of tax that would be imposed on the foreign insurer's
net income allocable to Illinois for the taxable year by such
foreign insurer's state or country of domicile if that net
income were subject to all income taxes and taxes measured by
net income imposed by such foreign insurer's state or country
of domicile, net of all credits allowed or (ii) a rate of
zero if no such tax is imposed on such income by the foreign
insurer's state of domicile. For the purposes of this
subsection (d-1), an inter-affiliate includes a mutual
insurer under common management.
(1) For the purposes of subsection (d-1), in no
event shall the sum of the rates of tax imposed by
subsections (b) and (d) be reduced below the rate at
which the sum of:
(A) the total amount of tax imposed on such
foreign insurer under this Act for a taxable year,
net of all credits allowed under this Act, plus
(B) the privilege tax imposed by Section 409
of the Illinois Insurance Code, the fire insurance
company tax imposed by Section 12 of the Fire
Investigation Act, and the fire department taxes
imposed under Section 11-10-1 of the Illinois
Municipal Code,
equals 1.25% of the net taxable premiums written for the
taxable year, as described by subsection (1) of Section
409 of the Illinois Insurance Code. This paragraph will
in no event increase the rates imposed under subsections
(b) and (d).
(2) Any reduction in the rates of tax imposed by
this subsection shall be applied first against the rates
imposed by subsection (b) and only after the tax imposed
by subsection (a) net of all credits allowed under this
Section other than the credit allowed under subsection
(i) has been reduced to zero, against the rates imposed
by subsection (d).
This subsection (d-1) is exempt from the provisions of
Section 250.
(e) Investment credit. A taxpayer shall be allowed a
credit against the Personal Property Tax Replacement Income
Tax for investment in qualified property.
(1) A taxpayer shall be allowed a credit equal to
.5% of the basis of qualified property placed in service
during the taxable year, provided such property is placed
in service on or after July 1, 1984. There shall be
allowed an additional credit equal to .5% of the basis of
qualified property placed in service during the taxable
year, provided such property is placed in service on or
after July 1, 1986, and the taxpayer's base employment
within Illinois has increased by 1% or more over the
preceding year as determined by the taxpayer's employment
records filed with the Illinois Department of Employment
Security. Taxpayers who are new to Illinois shall be
deemed to have met the 1% growth in base employment for
the first year in which they file employment records with
the Illinois Department of Employment Security. The
provisions added to this Section by Public Act 85-1200
(and restored by Public Act 87-895) shall be construed as
declaratory of existing law and not as a new enactment.
If, in any year, the increase in base employment within
Illinois over the preceding year is less than 1%, the
additional credit shall be limited to that percentage
times a fraction, the numerator of which is .5% and the
denominator of which is 1%, but shall not exceed .5%.
The investment credit shall not be allowed to the extent
that it would reduce a taxpayer's liability in any tax
year below zero, nor may any credit for qualified
property be allowed for any year other than the year in
which the property was placed in service in Illinois. For
tax years ending on or after December 31, 1987, and on or
before December 31, 1988, the credit shall be allowed for
the tax year in which the property is placed in service,
or, if the amount of the credit exceeds the tax liability
for that year, whether it exceeds the original liability
or the liability as later amended, such excess may be
carried forward and applied to the tax liability of the 5
taxable years following the excess credit years if the
taxpayer (i) makes investments which cause the creation
of a minimum of 2,000 full-time equivalent jobs in
Illinois, (ii) is located in an enterprise zone
established pursuant to the Illinois Enterprise Zone Act
and (iii) is certified by the Department of Commerce and
Community Affairs as complying with the requirements
specified in clause (i) and (ii) by July 1, 1986. The
Department of Commerce and Community Affairs shall notify
the Department of Revenue of all such certifications
immediately. For tax years ending after December 31,
1988, the credit shall be allowed for the tax year in
which the property is placed in service, or, if the
amount of the credit exceeds the tax liability for that
year, whether it exceeds the original liability or the
liability as later amended, such excess may be carried
forward and applied to the tax liability of the 5 taxable
years following the excess credit years. The credit shall
be applied to the earliest year for which there is a
liability. If there is credit from more than one tax year
that is available to offset a liability, earlier credit
shall be applied first.
(2) The term "qualified property" means property
which:
(A) is tangible, whether new or used,
including buildings and structural components of
buildings and signs that are real property, but not
including land or improvements to real property that
are not a structural component of a building such as
landscaping, sewer lines, local access roads,
fencing, parking lots, and other appurtenances;
(B) is depreciable pursuant to Section 167 of
the Internal Revenue Code, except that "3-year
property" as defined in Section 168(c)(2)(A) of that
Code is not eligible for the credit provided by this
subsection (e);
(C) is acquired by purchase as defined in
Section 179(d) of the Internal Revenue Code;
(D) is used in Illinois by a taxpayer who is
primarily engaged in manufacturing, or in mining
coal or fluorite, or in retailing; and
(E) has not previously been used in Illinois
in such a manner and by such a person as would
qualify for the credit provided by this subsection
(e) or subsection (f).
(3) For purposes of this subsection (e),
"manufacturing" means the material staging and production
of tangible personal property by procedures commonly
regarded as manufacturing, processing, fabrication, or
assembling which changes some existing material into new
shapes, new qualities, or new combinations. For purposes
of this subsection (e) the term "mining" shall have the
same meaning as the term "mining" in Section 613(c) of
the Internal Revenue Code. For purposes of this
subsection (e), the term "retailing" means the sale of
tangible personal property or services rendered in
conjunction with the sale of tangible consumer goods or
commodities.
(4) The basis of qualified property shall be the
basis used to compute the depreciation deduction for
federal income tax purposes.
(5) If the basis of the property for federal income
tax depreciation purposes is increased after it has been
placed in service in Illinois by the taxpayer, the amount
of such increase shall be deemed property placed in
service on the date of such increase in basis.
(6) The term "placed in service" shall have the
same meaning as under Section 46 of the Internal Revenue
Code.
(7) If during any taxable year, any property ceases
to be qualified property in the hands of the taxpayer
within 48 months after being placed in service, or the
situs of any qualified property is moved outside Illinois
within 48 months after being placed in service, the
Personal Property Tax Replacement Income Tax for such
taxable year shall be increased. Such increase shall be
determined by (i) recomputing the investment credit which
would have been allowed for the year in which credit for
such property was originally allowed by eliminating such
property from such computation and, (ii) subtracting such
recomputed credit from the amount of credit previously
allowed. For the purposes of this paragraph (7), a
reduction of the basis of qualified property resulting
from a redetermination of the purchase price shall be
deemed a disposition of qualified property to the extent
of such reduction.
(8) Unless the investment credit is extended by
law, the basis of qualified property shall not include
costs incurred after December 31, 2003, except for costs
incurred pursuant to a binding contract entered into on
or before December 31, 2003.
(9) Each taxable year ending before December 31,
2000, a partnership may elect to pass through to its
partners the credits to which the partnership is entitled
under this subsection (e) for the taxable year. A
partner may use the credit allocated to him or her under
this paragraph only against the tax imposed in
subsections (c) and (d) of this Section. If the
partnership makes that election, those credits shall be
allocated among the partners in the partnership in
accordance with the rules set forth in Section 704(b) of
the Internal Revenue Code, and the rules promulgated
under that Section, and the allocated amount of the
credits shall be allowed to the partners for that taxable
year. The partnership shall make this election on its
Personal Property Tax Replacement Income Tax return for
that taxable year. The election to pass through the
credits shall be irrevocable.
For taxable years ending on or after December 31,
2000, a partner that qualifies its partnership for a
subtraction under subparagraph (I) of paragraph (2) of
subsection (d) of Section 203 or a shareholder that
qualifies a Subchapter S corporation for a subtraction
under subparagraph (S) of paragraph (2) of subsection (b)
of Section 203 shall be allowed a credit under this
subsection (e) equal to its share of the credit earned
under this subsection (e) during the taxable year by the
partnership or Subchapter S corporation, determined in
accordance with the determination of income and
distributive share of income under Sections 702 and 704
and Subchapter S of the Internal Revenue Code. This
paragraph is exempt from the provisions of Section 250.
(f) Investment credit; Enterprise Zone.
(1) A taxpayer shall be allowed a credit against
the tax imposed by subsections (a) and (b) of this
Section for investment in qualified property which is
placed in service in an Enterprise Zone created pursuant
to the Illinois Enterprise Zone Act. For partners,
shareholders of Subchapter S corporations, and owners of
limited liability companies, if the liability company is
treated as a partnership for purposes of federal and
State income taxation, there shall be allowed a credit
under this subsection (f) to be determined in accordance
with the determination of income and distributive share
of income under Sections 702 and 704 and Subchapter S of
the Internal Revenue Code. The credit shall be .5% of the
basis for such property. The credit shall be available
only in the taxable year in which the property is placed
in service in the Enterprise Zone and shall not be
allowed to the extent that it would reduce a taxpayer's
liability for the tax imposed by subsections (a) and (b)
of this Section to below zero. For tax years ending on or
after December 31, 1985, the credit shall be allowed for
the tax year in which the property is placed in service,
or, if the amount of the credit exceeds the tax liability
for that year, whether it exceeds the original liability
or the liability as later amended, such excess may be
carried forward and applied to the tax liability of the 5
taxable years following the excess credit year. The
credit shall be applied to the earliest year for which
there is a liability. If there is credit from more than
one tax year that is available to offset a liability, the
credit accruing first in time shall be applied first.
(2) The term qualified property means property
which:
(A) is tangible, whether new or used,
including buildings and structural components of
buildings;
(B) is depreciable pursuant to Section 167 of
the Internal Revenue Code, except that "3-year
property" as defined in Section 168(c)(2)(A) of that
Code is not eligible for the credit provided by this
subsection (f);
(C) is acquired by purchase as defined in
Section 179(d) of the Internal Revenue Code;
(D) is used in the Enterprise Zone by the
taxpayer; and
(E) has not been previously used in Illinois
in such a manner and by such a person as would
qualify for the credit provided by this subsection
(f) or subsection (e).
(3) The basis of qualified property shall be the
basis used to compute the depreciation deduction for
federal income tax purposes.
(4) If the basis of the property for federal income
tax depreciation purposes is increased after it has been
placed in service in the Enterprise Zone by the taxpayer,
the amount of such increase shall be deemed property
placed in service on the date of such increase in basis.
(5) The term "placed in service" shall have the
same meaning as under Section 46 of the Internal Revenue
Code.
(6) If during any taxable year, any property ceases
to be qualified property in the hands of the taxpayer
within 48 months after being placed in service, or the
situs of any qualified property is moved outside the
Enterprise Zone within 48 months after being placed in
service, the tax imposed under subsections (a) and (b) of
this Section for such taxable year shall be increased.
Such increase shall be determined by (i) recomputing the
investment credit which would have been allowed for the
year in which credit for such property was originally
allowed by eliminating such property from such
computation, and (ii) subtracting such recomputed credit
from the amount of credit previously allowed. For the
purposes of this paragraph (6), a reduction of the basis
of qualified property resulting from a redetermination of
the purchase price shall be deemed a disposition of
qualified property to the extent of such reduction.
(g) Jobs Tax Credit; Enterprise Zone and Foreign Trade
Zone or Sub-Zone.
(1) A taxpayer conducting a trade or business in an
enterprise zone or a High Impact Business designated by
the Department of Commerce and Community Affairs
conducting a trade or business in a federally designated
Foreign Trade Zone or Sub-Zone shall be allowed a credit
against the tax imposed by subsections (a) and (b) of
this Section in the amount of $500 per eligible employee
hired to work in the zone during the taxable year.
(2) To qualify for the credit:
(A) the taxpayer must hire 5 or more eligible
employees to work in an enterprise zone or federally
designated Foreign Trade Zone or Sub-Zone during the
taxable year;
(B) the taxpayer's total employment within the
enterprise zone or federally designated Foreign
Trade Zone or Sub-Zone must increase by 5 or more
full-time employees beyond the total employed in
that zone at the end of the previous tax year for
which a jobs tax credit under this Section was
taken, or beyond the total employed by the taxpayer
as of December 31, 1985, whichever is later; and
(C) the eligible employees must be employed
180 consecutive days in order to be deemed hired for
purposes of this subsection.
(3) An "eligible employee" means an employee who
is:
(A) Certified by the Department of Commerce
and Community Affairs as "eligible for services"
pursuant to regulations promulgated in accordance
with Title II of the Job Training Partnership Act,
Training Services for the Disadvantaged or Title III
of the Job Training Partnership Act, Employment and
Training Assistance for Dislocated Workers Program.
(B) Hired after the enterprise zone or
federally designated Foreign Trade Zone or Sub-Zone
was designated or the trade or business was located
in that zone, whichever is later.
(C) Employed in the enterprise zone or Foreign
Trade Zone or Sub-Zone. An employee is employed in
an enterprise zone or federally designated Foreign
Trade Zone or Sub-Zone if his services are rendered
there or it is the base of operations for the
services performed.
(D) A full-time employee working 30 or more
hours per week.
(4) For tax years ending on or after December 31,
1985 and prior to December 31, 1988, the credit shall be
allowed for the tax year in which the eligible employees
are hired. For tax years ending on or after December 31,
1988, the credit shall be allowed for the tax year
immediately following the tax year in which the eligible
employees are hired. If the amount of the credit exceeds
the tax liability for that year, whether it exceeds the
original liability or the liability as later amended,
such excess may be carried forward and applied to the tax
liability of the 5 taxable years following the excess
credit year. The credit shall be applied to the earliest
year for which there is a liability. If there is credit
from more than one tax year that is available to offset a
liability, earlier credit shall be applied first.
(5) The Department of Revenue shall promulgate such
rules and regulations as may be deemed necessary to carry
out the purposes of this subsection (g).
(6) The credit shall be available for eligible
employees hired on or after January 1, 1986.
(h) Investment credit; High Impact Business.
(1) Subject to subsection (b) of Section 5.5 of the
Illinois Enterprise Zone Act, a taxpayer shall be allowed
a credit against the tax imposed by subsections (a) and
(b) of this Section for investment in qualified property
which is placed in service by a Department of Commerce
and Community Affairs designated High Impact Business.
The credit shall be .5% of the basis for such property.
The credit shall not be available until the minimum
investments in qualified property set forth in Section
5.5 of the Illinois Enterprise Zone Act have been
satisfied and shall not be allowed to the extent that it
would reduce a taxpayer's liability for the tax imposed
by subsections (a) and (b) of this Section to below zero.
The credit applicable to such minimum investments shall
be taken in the taxable year in which such minimum
investments have been completed. The credit for
additional investments beyond the minimum investment by a
designated high impact business shall be available only
in the taxable year in which the property is placed in
service and shall not be allowed to the extent that it
would reduce a taxpayer's liability for the tax imposed
by subsections (a) and (b) of this Section to below zero.
For tax years ending on or after December 31, 1987, the
credit shall be allowed for the tax year in which the
property is placed in service, or, if the amount of the
credit exceeds the tax liability for that year, whether
it exceeds the original liability or the liability as
later amended, such excess may be carried forward and
applied to the tax liability of the 5 taxable years
following the excess credit year. The credit shall be
applied to the earliest year for which there is a
liability. If there is credit from more than one tax
year that is available to offset a liability, the credit
accruing first in time shall be applied first.
Changes made in this subdivision (h)(1) by Public
Act 88-670 restore changes made by Public Act 85-1182 and
reflect existing law.
(2) The term qualified property means property
which:
(A) is tangible, whether new or used,
including buildings and structural components of
buildings;
(B) is depreciable pursuant to Section 167 of
the Internal Revenue Code, except that "3-year
property" as defined in Section 168(c)(2)(A) of that
Code is not eligible for the credit provided by this
subsection (h);
(C) is acquired by purchase as defined in
Section 179(d) of the Internal Revenue Code; and
(D) is not eligible for the Enterprise Zone
Investment Credit provided by subsection (f) of this
Section.
(3) The basis of qualified property shall be the
basis used to compute the depreciation deduction for
federal income tax purposes.
(4) If the basis of the property for federal income
tax depreciation purposes is increased after it has been
placed in service in a federally designated Foreign Trade
Zone or Sub-Zone located in Illinois by the taxpayer, the
amount of such increase shall be deemed property placed
in service on the date of such increase in basis.
(5) The term "placed in service" shall have the
same meaning as under Section 46 of the Internal Revenue
Code.
(6) If during any taxable year ending on or before
December 31, 1996, any property ceases to be qualified
property in the hands of the taxpayer within 48 months
after being placed in service, or the situs of any
qualified property is moved outside Illinois within 48
months after being placed in service, the tax imposed
under subsections (a) and (b) of this Section for such
taxable year shall be increased. Such increase shall be
determined by (i) recomputing the investment credit which
would have been allowed for the year in which credit for
such property was originally allowed by eliminating such
property from such computation, and (ii) subtracting such
recomputed credit from the amount of credit previously
allowed. For the purposes of this paragraph (6), a
reduction of the basis of qualified property resulting
from a redetermination of the purchase price shall be
deemed a disposition of qualified property to the extent
of such reduction.
(7) Beginning with tax years ending after December
31, 1996, if a taxpayer qualifies for the credit under
this subsection (h) and thereby is granted a tax
abatement and the taxpayer relocates its entire facility
in violation of the explicit terms and length of the
contract under Section 18-183 of the Property Tax Code,
the tax imposed under subsections (a) and (b) of this
Section shall be increased for the taxable year in which
the taxpayer relocated its facility by an amount equal to
the amount of credit received by the taxpayer under this
subsection (h).
(i) A credit shall be allowed against the tax imposed by
subsections (a) and (b) of this Section for the tax imposed
by subsections (c) and (d) of this Section. This credit
shall be computed by multiplying the tax imposed by
subsections (c) and (d) of this Section by a fraction, the
numerator of which is base income allocable to Illinois and
the denominator of which is Illinois base income, and further
multiplying the product by the tax rate imposed by
subsections (a) and (b) of this Section.
Any credit earned on or after December 31, 1986 under
this subsection which is unused in the year the credit is
computed because it exceeds the tax liability imposed by
subsections (a) and (b) for that year (whether it exceeds the
original liability or the liability as later amended) may be
carried forward and applied to the tax liability imposed by
subsections (a) and (b) of the 5 taxable years following the
excess credit year. This credit shall be applied first to
the earliest year for which there is a liability. If there
is a credit under this subsection from more than one tax year
that is available to offset a liability the earliest credit
arising under this subsection shall be applied first.
If, during any taxable year ending on or after December
31, 1986, the tax imposed by subsections (c) and (d) of this
Section for which a taxpayer has claimed a credit under this
subsection (i) is reduced, the amount of credit for such tax
shall also be reduced. Such reduction shall be determined by
recomputing the credit to take into account the reduced tax
imposed by subsection (c) and (d). If any portion of the
reduced amount of credit has been carried to a different
taxable year, an amended return shall be filed for such
taxable year to reduce the amount of credit claimed.
(j) Training expense credit. Beginning with tax years
ending on or after December 31, 1986, a taxpayer shall be
allowed a credit against the tax imposed by subsection (a)
and (b) under this Section for all amounts paid or accrued,
on behalf of all persons employed by the taxpayer in Illinois
or Illinois residents employed outside of Illinois by a
taxpayer, for educational or vocational training in
semi-technical or technical fields or semi-skilled or skilled
fields, which were deducted from gross income in the
computation of taxable income. The credit against the tax
imposed by subsections (a) and (b) shall be 1.6% of such
training expenses. For partners, shareholders of subchapter
S corporations, and owners of limited liability companies, if
the liability company is treated as a partnership for
purposes of federal and State income taxation, there shall be
allowed a credit under this subsection (j) to be determined
in accordance with the determination of income and
distributive share of income under Sections 702 and 704 and
subchapter S of the Internal Revenue Code.
Any credit allowed under this subsection which is unused
in the year the credit is earned may be carried forward to
each of the 5 taxable years following the year for which the
credit is first computed until it is used. This credit shall
be applied first to the earliest year for which there is a
liability. If there is a credit under this subsection from
more than one tax year that is available to offset a
liability the earliest credit arising under this subsection
shall be applied first.
(k) Research and development credit.
Beginning with tax years ending after July 1, 1990, a
taxpayer shall be allowed a credit against the tax imposed by
subsections (a) and (b) of this Section for increasing
research activities in this State. The credit allowed
against the tax imposed by subsections (a) and (b) shall be
equal to 6 1/2% of the qualifying expenditures for increasing
research activities in this State. For partners, shareholders
of subchapter S corporations, and owners of limited liability
companies, if the liability company is treated as a
partnership for purposes of federal and State income
taxation, there shall be allowed a credit under this
subsection to be determined in accordance with the
determination of income and distributive share of income
under Sections 702 and 704 and subchapter S of the Internal
Revenue Code.
For purposes of this subsection, "qualifying
expenditures" means the qualifying expenditures as defined
for the federal credit for increasing research activities
which would be allowable under Section 41 of the Internal
Revenue Code and which are conducted in this State,
"qualifying expenditures for increasing research activities
in this State" means the excess of qualifying expenditures
for the taxable year in which incurred over qualifying
expenditures for the base period, "qualifying expenditures
for the base period" means the average of the qualifying
expenditures for each year in the base period, and "base
period" means the 3 taxable years immediately preceding the
taxable year for which the determination is being made.
Any credit in excess of the tax liability for the taxable
year may be carried forward. A taxpayer may elect to have the
unused credit shown on its final completed return carried
over as a credit against the tax liability for the following
5 taxable years or until it has been fully used, whichever
occurs first.
If an unused credit is carried forward to a given year
from 2 or more earlier years, that credit arising in the
earliest year will be applied first against the tax liability
for the given year. If a tax liability for the given year
still remains, the credit from the next earliest year will
then be applied, and so on, until all credits have been used
or no tax liability for the given year remains. Any
remaining unused credit or credits then will be carried
forward to the next following year in which a tax liability
is incurred, except that no credit can be carried forward to
a year which is more than 5 years after the year in which the
expense for which the credit is given was incurred.
Unless extended by law, the credit shall not include
costs incurred after December 31, 2004, except for costs
incurred pursuant to a binding contract entered into on or
before December 31, 2004.
No inference shall be drawn from this amendatory Act of
the 91st General Assembly in construing this Section for
taxable years beginning before January 1, 1999.
(l) Environmental Remediation Tax Credit.
(i) For tax years ending after December 31, 1997
and on or before December 31, 2001, a taxpayer shall be
allowed a credit against the tax imposed by subsections
(a) and (b) of this Section for certain amounts paid for
unreimbursed eligible remediation costs, as specified in
this subsection. For purposes of this Section,
"unreimbursed eligible remediation costs" means costs
approved by the Illinois Environmental Protection Agency
("Agency") under Section 58.14 of the Environmental
Protection Act that were paid in performing environmental
remediation at a site for which a No Further Remediation
Letter was issued by the Agency and recorded under
Section 58.10 of the Environmental Protection Act. The
credit must be claimed for the taxable year in which
Agency approval of the eligible remediation costs is
granted. The credit is not available to any taxpayer if
the taxpayer or any related party caused or contributed
to, in any material respect, a release of regulated
substances on, in, or under the site that was identified
and addressed by the remedial action pursuant to the Site
Remediation Program of the Environmental Protection Act.
After the Pollution Control Board rules are adopted
pursuant to the Illinois Administrative Procedure Act for
the administration and enforcement of Section 58.9 of the
Environmental Protection Act, determinations as to credit
availability for purposes of this Section shall be made
consistent with those rules. For purposes of this
Section, "taxpayer" includes a person whose tax
attributes the taxpayer has succeeded to under Section
381 of the Internal Revenue Code and "related party"
includes the persons disallowed a deduction for losses by
paragraphs (b), (c), and (f)(1) of Section 267 of the
Internal Revenue Code by virtue of being a related
taxpayer, as well as any of its partners. The credit
allowed against the tax imposed by subsections (a) and
(b) shall be equal to 25% of the unreimbursed eligible
remediation costs in excess of $100,000 per site, except
that the $100,000 threshold shall not apply to any site
contained in an enterprise zone as determined by the
Department of Commerce and Community Affairs. The total
credit allowed shall not exceed $40,000 per year with a
maximum total of $150,000 per site. For partners and
shareholders of subchapter S corporations, there shall be
allowed a credit under this subsection to be determined
in accordance with the determination of income and
distributive share of income under Sections 702 and 704
and of subchapter S of the Internal Revenue Code.
(ii) A credit allowed under this subsection that is
unused in the year the credit is earned may be carried
forward to each of the 5 taxable years following the year
for which the credit is first earned until it is used.
The term "unused credit" does not include any amounts of
unreimbursed eligible remediation costs in excess of the
maximum credit per site authorized under paragraph (i).
This credit shall be applied first to the earliest year
for which there is a liability. If there is a credit
under this subsection from more than one tax year that is
available to offset a liability, the earliest credit
arising under this subsection shall be applied first. A
credit allowed under this subsection may be sold to a
buyer as part of a sale of all or part of the remediation
site for which the credit was granted. The purchaser of
a remediation site and the tax credit shall succeed to
the unused credit and remaining carry-forward period of
the seller. To perfect the transfer, the assignor shall
record the transfer in the chain of title for the site
and provide written notice to the Director of the
Illinois Department of Revenue of the assignor's intent
to sell the remediation site and the amount of the tax
credit to be transferred as a portion of the sale. In no
event may a credit be transferred to any taxpayer if the
taxpayer or a related party would not be eligible under
the provisions of subsection (i).
(iii) For purposes of this Section, the term "site"
shall have the same meaning as under Section 58.2 of the
Environmental Protection Act.
(m) Education expense credit.
Beginning with tax years ending after December 31, 1999,
a taxpayer who is the custodian of one or more qualifying
pupils shall be allowed a credit against the tax imposed by
subsections (a) and (b) of this Section for qualified
education expenses incurred on behalf of the qualifying
pupils. The credit shall be equal to 25% of qualified
education expenses, but in no event may the total credit
under this Section claimed by a family that is the custodian
of qualifying pupils exceed $500. In no event shall a credit
under this subsection reduce the taxpayer's liability under
this Act to less than zero. This subsection is exempt from
the provisions of Section 250 of this Act.
For purposes of this subsection;
"Qualifying pupils" means individuals who (i) are
residents of the State of Illinois, (ii) are under the age of
21 at the close of the school year for which a credit is
sought, and (iii) during the school year for which a credit
is sought were full-time pupils enrolled in a kindergarten
through twelfth grade education program at any school, as
defined in this subsection.
"Qualified education expense" means the amount incurred
on behalf of a qualifying pupil in excess of $250 for
tuition, book fees, and lab fees at the school in which the
pupil is enrolled during the regular school year.
"School" means any public or nonpublic elementary or
secondary school in Illinois that is in compliance with Title
VI of the Civil Rights Act of 1964 and attendance at which
satisfies the requirements of Section 26-1 of the School
Code, except that nothing shall be construed to require a
child to attend any particular public or nonpublic school to
qualify for the credit under this Section.
"Custodian" means, with respect to qualifying pupils, an
Illinois resident who is a parent, the parents, a legal
guardian, or the legal guardians of the qualifying pupils.
(Source: P.A. 90-123, eff. 7-21-97; 90-458, eff. 8-17-97;
90-605, eff. 6-30-98; 90-655, eff. 7-30-98; 90-717, eff.
8-7-98; 90-792, eff. 1-1-99; 91-9, eff. 1-1-00; 91-357, eff.
7-29-99; 91-643, eff. 8-20-99; 91-644, eff. 8-20-99; 91-860,
eff. 6-22-00; 91-913, eff. 1-1-01; revised 10-24-00.)
(35 ILCS 5/203) (from Ch. 120, par. 2-203)
Sec. 203. Base income defined.
(a) Individuals.
(1) In general. In the case of an individual, base
income means an amount equal to the taxpayer's adjusted
gross income for the taxable year as modified by
paragraph (2).
(2) Modifications. The adjusted gross income
referred to in paragraph (1) shall be modified by adding
thereto the sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of adjusted gross
income, except stock dividends of qualified public
utilities described in Section 305(e) of the
Internal Revenue Code;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of adjusted gross
income for the taxable year;
(C) An amount equal to the amount received
during the taxable year as a recovery or refund of
real property taxes paid with respect to the
taxpayer's principal residence under the Revenue Act
of 1939 and for which a deduction was previously
taken under subparagraph (L) of this paragraph (2)
prior to July 1, 1991, the retrospective application
date of Article 4 of Public Act 87-17. In the case
of multi-unit or multi-use structures and farm
dwellings, the taxes on the taxpayer's principal
residence shall be that portion of the total taxes
for the entire property which is attributable to
such principal residence;
(D) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of adjusted gross income;
(D-5) An amount, to the extent not included in
adjusted gross income, equal to the amount of money
withdrawn by the taxpayer in the taxable year from a
medical care savings account and the interest earned
on the account in the taxable year of a withdrawal
pursuant to subsection (b) of Section 20 of the
Medical Care Savings Account Act or subsection (b)
of Section 20 of the Medical Care Savings Account
Act of 2000; and
(D-10) For taxable years ending after December
31, 1997, an amount equal to any eligible
remediation costs that the individual deducted in
computing adjusted gross income and for which the
individual claims a credit under subsection (l) of
Section 201;
and by deducting from the total so obtained the sum of
the following amounts:
(E) Any amount included in such total in
respect of any compensation (including but not
limited to any compensation paid or accrued to a
serviceman while a prisoner of war or missing in
action) paid to a resident by reason of being on
active duty in the Armed Forces of the United States
and in respect of any compensation paid or accrued
to a resident who as a governmental employee was a
prisoner of war or missing in action, and in respect
of any compensation paid to a resident in 1971 or
thereafter for annual training performed pursuant to
Sections 502 and 503, Title 32, United States Code
as a member of the Illinois National Guard;
(F) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and
408 of the Internal Revenue Code, or included in
such total as distributions under the provisions of
any retirement or disability plan for employees of
any governmental agency or unit, or retirement
payments to retired partners, which payments are
excluded in computing net earnings from self
employment by Section 1402 of the Internal Revenue
Code and regulations adopted pursuant thereto;
(G) The valuation limitation amount;
(H) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(I) An amount equal to all amounts included in
such total pursuant to the provisions of Section 111
of the Internal Revenue Code as a recovery of items
previously deducted from adjusted gross income in
the computation of taxable income;
(J) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act, and conducts substantially all
of its operations in an Enterprise Zone or zones;
(K) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(J) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (K);
(L) For taxable years ending after December
31, 1983, an amount equal to all social security
benefits and railroad retirement benefits included
in such total pursuant to Sections 72(r) and 86 of
the Internal Revenue Code;
(M) With the exception of any amounts
subtracted under subparagraph (N), an amount equal
to the sum of all amounts disallowed as deductions
by (i) Sections 171(a) (2), and 265(2) of the
Internal Revenue Code of 1954, as now or hereafter
amended, and all amounts of expenses allocable to
interest and disallowed as deductions by Section
265(1) of the Internal Revenue Code of 1954, as now
or hereafter amended; and (ii) for taxable years
ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the
Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of
Section 250;
(N) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(O) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act;
(P) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986;
(Q) An amount equal to any amounts included in
such total, received by the taxpayer as an
acceleration in the payment of life, endowment or
annuity benefits in advance of the time they would
otherwise be payable as an indemnity for a terminal
illness;
(R) An amount equal to the amount of any
federal or State bonus paid to veterans of the
Persian Gulf War;
(S) An amount, to the extent included in
adjusted gross income, equal to the amount of a
contribution made in the taxable year on behalf of
the taxpayer to a medical care savings account
established under the Medical Care Savings Account
Act or the Medical Care Savings Account Act of 2000
to the extent the contribution is accepted by the
account administrator as provided in that Act;
(T) An amount, to the extent included in
adjusted gross income, equal to the amount of
interest earned in the taxable year on a medical
care savings account established under the Medical
Care Savings Account Act or the Medical Care Savings
Account Act of 2000 on behalf of the taxpayer, other
than interest added pursuant to item (D-5) of this
paragraph (2);
(U) For one taxable year beginning on or after
January 1, 1994, an amount equal to the total amount
of tax imposed and paid under subsections (a) and
(b) of Section 201 of this Act on grant amounts
received by the taxpayer under the Nursing Home
Grant Assistance Act during the taxpayer's taxable
years 1992 and 1993;
(V) Beginning with tax years ending on or
after December 31, 1995 and ending with tax years
ending on or before December 31, 2004, an amount
equal to the amount paid by a taxpayer who is a
self-employed taxpayer, a partner of a partnership,
or a shareholder in a Subchapter S corporation for
health insurance or long-term care insurance for
that taxpayer or that taxpayer's spouse or
dependents, to the extent that the amount paid for
that health insurance or long-term care insurance
may be deducted under Section 213 of the Internal
Revenue Code of 1986, has not been deducted on the
federal income tax return of the taxpayer, and does
not exceed the taxable income attributable to that
taxpayer's income, self-employment income, or
Subchapter S corporation income; except that no
deduction shall be allowed under this item (V) if
the taxpayer is eligible to participate in any
health insurance or long-term care insurance plan of
an employer of the taxpayer or the taxpayer's
spouse. The amount of the health insurance and
long-term care insurance subtracted under this item
(V) shall be determined by multiplying total health
insurance and long-term care insurance premiums paid
by the taxpayer times a number that represents the
fractional percentage of eligible medical expenses
under Section 213 of the Internal Revenue Code of
1986 not actually deducted on the taxpayer's federal
income tax return;
(W) For taxable years beginning on or after
January 1, 1998, all amounts included in the
taxpayer's federal gross income in the taxable year
from amounts converted from a regular IRA to a Roth
IRA. This paragraph is exempt from the provisions of
Section 250; and
(X) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for
racial or religious reasons by Nazi Germany or any
other Axis regime or as an heir of the victim and
(ii) items of income, to the extent includible in
gross income for federal income tax purposes,
attributable to, derived from or in any way related
to assets stolen from, hidden from, or otherwise
lost to a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime immediately prior to, during, and immediately
after World War II, including, but not limited to,
interest on the proceeds receivable as insurance
under policies issued to a victim of persecution for
racial or religious reasons by Nazi Germany or any
other Axis regime by European insurance companies
immediately prior to and during World War II;
provided, however, this subtraction from federal
adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of
and the eligibility for any public assistance,
benefit, or similar entitlement is not affected by
the inclusion of items (i) and (ii) of this
paragraph in gross income for federal income tax
purposes. This paragraph is exempt from the
provisions of Section 250.
(b) Corporations.
(1) In general. In the case of a corporation, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to
in paragraph (1) shall be modified by adding thereto the
sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest and all
distributions received from regulated investment
companies during the taxable year to the extent
excluded from gross income in the computation of
taxable income;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of taxable income
for the taxable year;
(C) In the case of a regulated investment
company, an amount equal to the excess of (i) the
net long-term capital gain for the taxable year,
over (ii) the amount of the capital gain dividends
designated as such in accordance with Section
852(b)(3)(C) of the Internal Revenue Code and any
amount designated under Section 852(b)(3)(D) of the
Internal Revenue Code, attributable to the taxable
year (this amendatory Act of 1995 (Public Act 89-89)
is declarative of existing law and is not a new
enactment);
(D) The amount of any net operating loss
deduction taken in arriving at taxable income, other
than a net operating loss carried forward from a
taxable year ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications
other than those provided by this subparagraph (E)
exceeded subtraction modifications in such earlier
taxable year, with the following limitations applied
in the order that they are listed:
(i) the addition modification relating to
the net operating loss carried back or forward
to the taxable year from any taxable year
ending prior to December 31, 1986 shall be
reduced by the amount of addition modification
under this subparagraph (E) which related to
that net operating loss and which was taken
into account in calculating the base income of
an earlier taxable year, and
(ii) the addition modification relating
to the net operating loss carried back or
forward to the taxable year from any taxable
year ending prior to December 31, 1986 shall
not exceed the amount of such carryback or
carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding
provisions of this subparagraph (E) for each such
taxable year; and
(E-5) For taxable years ending after December
31, 1997, an amount equal to any eligible
remediation costs that the corporation deducted in
computing adjusted gross income and for which the
corporation claims a credit under subsection (l) of
Section 201;
and by deducting from the total so obtained the sum of
the following amounts:
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(G) An amount equal to any amount included in
such total under Section 78 of the Internal Revenue
Code;
(H) In the case of a regulated investment
company, an amount equal to the amount of exempt
interest dividends as defined in subsection (b) (5)
of Section 852 of the Internal Revenue Code, paid to
shareholders for the taxable year;
(I) With the exception of any amounts
subtracted under subparagraph (J), an amount equal
to the sum of all amounts disallowed as deductions
by (i) Sections 171(a) (2), and 265(a)(2) and
amounts disallowed as interest expense by Section
291(a)(3) of the Internal Revenue Code, as now or
hereafter amended, and all amounts of expenses
allocable to interest and disallowed as deductions
by Section 265(a)(1) of the Internal Revenue Code,
as now or hereafter amended; and (ii) for taxable
years ending on or after August 13, 1999, Sections
171(a)(2), 265, 280C, 291(a)(3), and 832(b)(5)(B)(i)
of the Internal Revenue Code; the provisions of this
subparagraph are exempt from the provisions of
Section 250;
(J) An amount equal to all amounts included in
such total which are exempt from taxation by this
State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(K) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act and conducts substantially all
of its operations in an Enterprise Zone or zones;
(L) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(K) of paragraph 2 of this subsection shall not be
eligible for the deduction provided under this
subparagraph (L);
(M) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as
interest income from a loan or loans made by such
taxpayer to a borrower, to the extent that such a
loan is secured by property which is eligible for
the Enterprise Zone Investment Credit. To determine
the portion of a loan or loans that is secured by
property eligible for a Section 201(f) 201(h)
investment credit to the borrower, the entire
principal amount of the loan or loans between the
taxpayer and the borrower should be divided into the
basis of the Section 201(f) 201(h) investment credit
property which secures the loan or loans, using for
this purpose the original basis of such property on
the date that it was placed in service in the
Enterprise Zone. The subtraction modification
available to taxpayer in any year under this
subsection shall be that portion of the total
interest paid by the borrower with respect to such
loan attributable to the eligible property as
calculated under the previous sentence;
(M-1) For any taxpayer that is a financial
organization within the meaning of Section 304(c) of
this Act, an amount included in such total as
interest income from a loan or loans made by such
taxpayer to a borrower, to the extent that such a
loan is secured by property which is eligible for
the High Impact Business Investment Credit. To
determine the portion of a loan or loans that is
secured by property eligible for a Section 201(h)
201(i) investment credit to the borrower, the entire
principal amount of the loan or loans between the
taxpayer and the borrower should be divided into the
basis of the Section 201(h) 201(i) investment credit
property which secures the loan or loans, using for
this purpose the original basis of such property on
the date that it was placed in service in a
federally designated Foreign Trade Zone or Sub-Zone
located in Illinois. No taxpayer that is eligible
for the deduction provided in subparagraph (M) of
paragraph (2) of this subsection shall be eligible
for the deduction provided under this subparagraph
(M-1). The subtraction modification available to
taxpayers in any year under this subsection shall be
that portion of the total interest paid by the
borrower with respect to such loan attributable to
the eligible property as calculated under the
previous sentence;
(N) Two times any contribution made during the
taxable year to a designated zone organization to
the extent that the contribution (i) qualifies as a
charitable contribution under subsection (c) of
Section 170 of the Internal Revenue Code and (ii)
must, by its terms, be used for a project approved
by the Department of Commerce and Community Affairs
under Section 11 of the Illinois Enterprise Zone
Act;
(O) An amount equal to: (i) 85% for taxable
years ending on or before December 31, 1992, or, a
percentage equal to the percentage allowable under
Section 243(a)(1) of the Internal Revenue Code of
1986 for taxable years ending after December 31,
1992, of the amount by which dividends included in
taxable income and received from a corporation that
is not created or organized under the laws of the
United States or any state or political subdivision
thereof, including, for taxable years ending on or
after December 31, 1988, dividends received or
deemed received or paid or deemed paid under
Sections 951 through 964 of the Internal Revenue
Code, exceed the amount of the modification provided
under subparagraph (G) of paragraph (2) of this
subsection (b) which is related to such dividends;
plus (ii) 100% of the amount by which dividends,
included in taxable income and received, including,
for taxable years ending on or after December 31,
1988, dividends received or deemed received or paid
or deemed paid under Sections 951 through 964 of the
Internal Revenue Code, from any such corporation
specified in clause (i) that would but for the
provisions of Section 1504 (b) (3) of the Internal
Revenue Code be treated as a member of the
affiliated group which includes the dividend
recipient, exceed the amount of the modification
provided under subparagraph (G) of paragraph (2) of
this subsection (b) which is related to such
dividends;
(P) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act;
(Q) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986;
(R) In the case of an attorney-in-fact with
respect to whom an interinsurer or a reciprocal
insurer has made the election under Section 835 of
the Internal Revenue Code, 26 U.S.C. 835, an amount
equal to the excess, if any, of the amounts paid or
incurred by that interinsurer or reciprocal insurer
in the taxable year to the attorney-in-fact over the
deduction allowed to that interinsurer or reciprocal
insurer with respect to the attorney-in-fact under
Section 835(b) of the Internal Revenue Code for the
taxable year; and
(S) For taxable years ending on or after
December 31, 1997, in the case of a Subchapter S
corporation, an amount equal to all amounts of
income allocable to a shareholder subject to the
Personal Property Tax Replacement Income Tax imposed
by subsections (c) and (d) of Section 201 of this
Act, including amounts allocable to organizations
exempt from federal income tax by reason of Section
501(a) of the Internal Revenue Code. This
subparagraph (S) is exempt from the provisions of
Section 250.
(3) Special rule. For purposes of paragraph (2)
(A), "gross income" in the case of a life insurance
company, for tax years ending on and after December 31,
1994, shall mean the gross investment income for the
taxable year.
(c) Trusts and estates.
(1) In general. In the case of a trust or estate,
base income means an amount equal to the taxpayer's
taxable income for the taxable year as modified by
paragraph (2).
(2) Modifications. Subject to the provisions of
paragraph (3), the taxable income referred to in
paragraph (1) shall be modified by adding thereto the sum
of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of taxable income;
(B) In the case of (i) an estate, $600; (ii) a
trust which, under its governing instrument, is
required to distribute all of its income currently,
$300; and (iii) any other trust, $100, but in each
such case, only to the extent such amount was
deducted in the computation of taxable income;
(C) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income in the computation of taxable income
for the taxable year;
(D) The amount of any net operating loss
deduction taken in arriving at taxable income, other
than a net operating loss carried forward from a
taxable year ending prior to December 31, 1986;
(E) For taxable years in which a net operating
loss carryback or carryforward from a taxable year
ending prior to December 31, 1986 is an element of
taxable income under paragraph (1) of subsection (e)
or subparagraph (E) of paragraph (2) of subsection
(e), the amount by which addition modifications
other than those provided by this subparagraph (E)
exceeded subtraction modifications in such taxable
year, with the following limitations applied in the
order that they are listed:
(i) the addition modification relating to
the net operating loss carried back or forward
to the taxable year from any taxable year
ending prior to December 31, 1986 shall be
reduced by the amount of addition modification
under this subparagraph (E) which related to
that net operating loss and which was taken
into account in calculating the base income of
an earlier taxable year, and
(ii) the addition modification relating
to the net operating loss carried back or
forward to the taxable year from any taxable
year ending prior to December 31, 1986 shall
not exceed the amount of such carryback or
carryforward;
For taxable years in which there is a net
operating loss carryback or carryforward from more
than one other taxable year ending prior to December
31, 1986, the addition modification provided in this
subparagraph (E) shall be the sum of the amounts
computed independently under the preceding
provisions of this subparagraph (E) for each such
taxable year;
(F) For taxable years ending on or after
January 1, 1989, an amount equal to the tax deducted
pursuant to Section 164 of the Internal Revenue Code
if the trust or estate is claiming the same tax for
purposes of the Illinois foreign tax credit under
Section 601 of this Act;
(G) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of taxable income; and
(G-5) For taxable years ending after December
31, 1997, an amount equal to any eligible
remediation costs that the trust or estate deducted
in computing adjusted gross income and for which the
trust or estate claims a credit under subsection (l)
of Section 201;
and by deducting from the total so obtained the sum of
the following amounts:
(H) An amount equal to all amounts included in
such total pursuant to the provisions of Sections
402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and
408 of the Internal Revenue Code or included in such
total as distributions under the provisions of any
retirement or disability plan for employees of any
governmental agency or unit, or retirement payments
to retired partners, which payments are excluded in
computing net earnings from self employment by
Section 1402 of the Internal Revenue Code and
regulations adopted pursuant thereto;
(I) The valuation limitation amount;
(J) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(K) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A),
(B), (C), (D), (E), (F) and (G) which are exempt
from taxation by this State either by reason of its
statutes or Constitution or by reason of the
Constitution, treaties or statutes of the United
States; provided that, in the case of any statute of
this State that exempts income derived from bonds or
other obligations from the tax imposed under this
Act, the amount exempted shall be the interest net
of bond premium amortization;
(L) With the exception of any amounts
subtracted under subparagraph (K), an amount equal
to the sum of all amounts disallowed as deductions
by (i) Sections 171(a) (2) and 265(a)(2) of the
Internal Revenue Code, as now or hereafter amended,
and all amounts of expenses allocable to interest
and disallowed as deductions by Section 265(1) of
the Internal Revenue Code of 1954, as now or
hereafter amended; and (ii) for taxable years ending
on or after August 13, 1999, Sections 171(a)(2),
265, 280C, and 832(b)(5)(B)(i) of the Internal
Revenue Code; the provisions of this subparagraph
are exempt from the provisions of Section 250;
(M) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act and conducts substantially all
of its operations in an Enterprise Zone or Zones;
(N) An amount equal to any contribution made
to a job training project established pursuant to
the Tax Increment Allocation Redevelopment Act;
(O) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(M) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (O);
(P) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986; and
(Q) For taxable year 1999 and thereafter, an
amount equal to the amount of any (i) distributions,
to the extent includible in gross income for federal
income tax purposes, made to the taxpayer because of
his or her status as a victim of persecution for
racial or religious reasons by Nazi Germany or any
other Axis regime or as an heir of the victim and
(ii) items of income, to the extent includible in
gross income for federal income tax purposes,
attributable to, derived from or in any way related
to assets stolen from, hidden from, or otherwise
lost to a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime immediately prior to, during, and immediately
after World War II, including, but not limited to,
interest on the proceeds receivable as insurance
under policies issued to a victim of persecution for
racial or religious reasons by Nazi Germany or any
other Axis regime by European insurance companies
immediately prior to and during World War II;
provided, however, this subtraction from federal
adjusted gross income does not apply to assets
acquired with such assets or with the proceeds from
the sale of such assets; provided, further, this
paragraph shall only apply to a taxpayer who was the
first recipient of such assets after their recovery
and who is a victim of persecution for racial or
religious reasons by Nazi Germany or any other Axis
regime or as an heir of the victim. The amount of
and the eligibility for any public assistance,
benefit, or similar entitlement is not affected by
the inclusion of items (i) and (ii) of this
paragraph in gross income for federal income tax
purposes. This paragraph is exempt from the
provisions of Section 250.
(3) Limitation. The amount of any modification
otherwise required under this subsection shall, under
regulations prescribed by the Department, be adjusted by
any amounts included therein which were properly paid,
credited, or required to be distributed, or permanently
set aside for charitable purposes pursuant to Internal
Revenue Code Section 642(c) during the taxable year.
(d) Partnerships.
(1) In general. In the case of a partnership, base
income means an amount equal to the taxpayer's taxable
income for the taxable year as modified by paragraph (2).
(2) Modifications. The taxable income referred to
in paragraph (1) shall be modified by adding thereto the
sum of the following amounts:
(A) An amount equal to all amounts paid or
accrued to the taxpayer as interest or dividends
during the taxable year to the extent excluded from
gross income in the computation of taxable income;
(B) An amount equal to the amount of tax
imposed by this Act to the extent deducted from
gross income for the taxable year;
(C) The amount of deductions allowed to the
partnership pursuant to Section 707 (c) of the
Internal Revenue Code in calculating its taxable
income; and
(D) An amount equal to the amount of the
capital gain deduction allowable under the Internal
Revenue Code, to the extent deducted from gross
income in the computation of taxable income;
and by deducting from the total so obtained the following
amounts:
(E) The valuation limitation amount;
(F) An amount equal to the amount of any tax
imposed by this Act which was refunded to the
taxpayer and included in such total for the taxable
year;
(G) An amount equal to all amounts included in
taxable income as modified by subparagraphs (A),
(B), (C) and (D) which are exempt from taxation by
this State either by reason of its statutes or
Constitution or by reason of the Constitution,
treaties or statutes of the United States; provided
that, in the case of any statute of this State that
exempts income derived from bonds or other
obligations from the tax imposed under this Act, the
amount exempted shall be the interest net of bond
premium amortization;
(H) Any income of the partnership which
constitutes personal service income as defined in
Section 1348 (b) (1) of the Internal Revenue Code
(as in effect December 31, 1981) or a reasonable
allowance for compensation paid or accrued for
services rendered by partners to the partnership,
whichever is greater;
(I) An amount equal to all amounts of income
distributable to an entity subject to the Personal
Property Tax Replacement Income Tax imposed by
subsections (c) and (d) of Section 201 of this Act
including amounts distributable to organizations
exempt from federal income tax by reason of Section
501(a) of the Internal Revenue Code;
(J) With the exception of any amounts
subtracted under subparagraph (G), an amount equal
to the sum of all amounts disallowed as deductions
by (i) Sections 171(a) (2), and 265(2) of the
Internal Revenue Code of 1954, as now or hereafter
amended, and all amounts of expenses allocable to
interest and disallowed as deductions by Section
265(1) of the Internal Revenue Code, as now or
hereafter amended; and (ii) for taxable years ending
on or after August 13, 1999, Sections 171(a)(2),
265, 280C, and 832(b)(5)(B)(i) of the Internal
Revenue Code; the provisions of this subparagraph
are exempt from the provisions of Section 250;
(K) An amount equal to those dividends
included in such total which were paid by a
corporation which conducts business operations in an
Enterprise Zone or zones created under the Illinois
Enterprise Zone Act, enacted by the 82nd General
Assembly, and which does not conduct such operations
other than in an Enterprise Zone or Zones;
(L) An amount equal to any contribution made
to a job training project established pursuant to
the Real Property Tax Increment Allocation
Redevelopment Act;
(M) An amount equal to those dividends
included in such total that were paid by a
corporation that conducts business operations in a
federally designated Foreign Trade Zone or Sub-Zone
and that is designated a High Impact Business
located in Illinois; provided that dividends
eligible for the deduction provided in subparagraph
(K) of paragraph (2) of this subsection shall not be
eligible for the deduction provided under this
subparagraph (M); and
(N) An amount equal to the amount of the
deduction used to compute the federal income tax
credit for restoration of substantial amounts held
under claim of right for the taxable year pursuant
to Section 1341 of the Internal Revenue Code of
1986.
(e) Gross income; adjusted gross income; taxable income.
(1) In general. Subject to the provisions of
paragraph (2) and subsection (b) (3), for purposes of
this Section and Section 803(e), a taxpayer's gross
income, adjusted gross income, or taxable income for the
taxable year shall mean the amount of gross income,
adjusted gross income or taxable income properly
reportable for federal income tax purposes for the
taxable year under the provisions of the Internal Revenue
Code. Taxable income may be less than zero. However, for
taxable years ending on or after December 31, 1986, net
operating loss carryforwards from taxable years ending
prior to December 31, 1986, may not exceed the sum of
federal taxable income for the taxable year before net
operating loss deduction, plus the excess of addition
modifications over subtraction modifications for the
taxable year. For taxable years ending prior to December
31, 1986, taxable income may never be an amount in excess
of the net operating loss for the taxable year as defined
in subsections (c) and (d) of Section 172 of the Internal
Revenue Code, provided that when taxable income of a
corporation (other than a Subchapter S corporation),
trust, or estate is less than zero and addition
modifications, other than those provided by subparagraph
(E) of paragraph (2) of subsection (b) for corporations
or subparagraph (E) of paragraph (2) of subsection (c)
for trusts and estates, exceed subtraction modifications,
an addition modification must be made under those
subparagraphs for any other taxable year to which the
taxable income less than zero (net operating loss) is
applied under Section 172 of the Internal Revenue Code or
under subparagraph (E) of paragraph (2) of this
subsection (e) applied in conjunction with Section 172 of
the Internal Revenue Code.
(2) Special rule. For purposes of paragraph (1) of
this subsection, the taxable income properly reportable
for federal income tax purposes shall mean:
(A) Certain life insurance companies. In the
case of a life insurance company subject to the tax
imposed by Section 801 of the Internal Revenue Code,
life insurance company taxable income, plus the
amount of distribution from pre-1984 policyholder
surplus accounts as calculated under Section 815a of
the Internal Revenue Code;
(B) Certain other insurance companies. In the
case of mutual insurance companies subject to the
tax imposed by Section 831 of the Internal Revenue
Code, insurance company taxable income;
(C) Regulated investment companies. In the
case of a regulated investment company subject to
the tax imposed by Section 852 of the Internal
Revenue Code, investment company taxable income;
(D) Real estate investment trusts. In the
case of a real estate investment trust subject to
the tax imposed by Section 857 of the Internal
Revenue Code, real estate investment trust taxable
income;
(E) Consolidated corporations. In the case of
a corporation which is a member of an affiliated
group of corporations filing a consolidated income
tax return for the taxable year for federal income
tax purposes, taxable income determined as if such
corporation had filed a separate return for federal
income tax purposes for the taxable year and each
preceding taxable year for which it was a member of
an affiliated group. For purposes of this
subparagraph, the taxpayer's separate taxable income
shall be determined as if the election provided by
Section 243(b) (2) of the Internal Revenue Code had
been in effect for all such years;
(F) Cooperatives. In the case of a
cooperative corporation or association, the taxable
income of such organization determined in accordance
with the provisions of Section 1381 through 1388 of
the Internal Revenue Code;
(G) Subchapter S corporations. In the case
of: (i) a Subchapter S corporation for which there
is in effect an election for the taxable year under
Section 1362 of the Internal Revenue Code, the
taxable income of such corporation determined in
accordance with Section 1363(b) of the Internal
Revenue Code, except that taxable income shall take
into account those items which are required by
Section 1363(b)(1) of the Internal Revenue Code to
be separately stated; and (ii) a Subchapter S
corporation for which there is in effect a federal
election to opt out of the provisions of the
Subchapter S Revision Act of 1982 and have applied
instead the prior federal Subchapter S rules as in
effect on July 1, 1982, the taxable income of such
corporation determined in accordance with the
federal Subchapter S rules as in effect on July 1,
1982; and
(H) Partnerships. In the case of a
partnership, taxable income determined in accordance
with Section 703 of the Internal Revenue Code,
except that taxable income shall take into account
those items which are required by Section 703(a)(1)
to be separately stated but which would be taken
into account by an individual in calculating his
taxable income.
(f) Valuation limitation amount.
(1) In general. The valuation limitation amount
referred to in subsections (a) (2) (G), (c) (2) (I) and
(d)(2) (E) is an amount equal to:
(A) The sum of the pre-August 1, 1969
appreciation amounts (to the extent consisting of
gain reportable under the provisions of Section 1245
or 1250 of the Internal Revenue Code) for all
property in respect of which such gain was reported
for the taxable year; plus
(B) The lesser of (i) the sum of the
pre-August 1, 1969 appreciation amounts (to the
extent consisting of capital gain) for all property
in respect of which such gain was reported for
federal income tax purposes for the taxable year, or
(ii) the net capital gain for the taxable year,
reduced in either case by any amount of such gain
included in the amount determined under subsection
(a) (2) (F) or (c) (2) (H).
(2) Pre-August 1, 1969 appreciation amount.
(A) If the fair market value of property
referred to in paragraph (1) was readily
ascertainable on August 1, 1969, the pre-August 1,
1969 appreciation amount for such property is the
lesser of (i) the excess of such fair market value
over the taxpayer's basis (for determining gain) for
such property on that date (determined under the
Internal Revenue Code as in effect on that date), or
(ii) the total gain realized and reportable for
federal income tax purposes in respect of the sale,
exchange or other disposition of such property.
(B) If the fair market value of property
referred to in paragraph (1) was not readily
ascertainable on August 1, 1969, the pre-August 1,
1969 appreciation amount for such property is that
amount which bears the same ratio to the total gain
reported in respect of the property for federal
income tax purposes for the taxable year, as the
number of full calendar months in that part of the
taxpayer's holding period for the property ending
July 31, 1969 bears to the number of full calendar
months in the taxpayer's entire holding period for
the property.
(C) The Department shall prescribe such
regulations as may be necessary to carry out the
purposes of this paragraph.
(g) Double deductions. Unless specifically provided
otherwise, nothing in this Section shall permit the same item
to be deducted more than once.
(h) Legislative intention. Except as expressly provided
by this Section there shall be no modifications or
limitations on the amounts of income, gain, loss or deduction
taken into account in determining gross income, adjusted
gross income or taxable income for federal income tax
purposes for the taxable year, or in the amount of such items
entering into the computation of base income and net income
under this Act for such taxable year, whether in respect of
property values as of August 1, 1969 or otherwise.
(Source: P.A. 90-491, eff. 1-1-98; 90-717, eff. 8-7-98;
90-770, eff. 8-14-98; 91-192, eff. 7-20-99; 91-205, eff.
7-20-99; 91-357, eff. 7-29-99; 91-541, eff. 8-13-99; 91-676,
eff. 12-23-99; 91-845, eff. 6-22-00; 91-913, eff. 1-1-01;
revised 1-15-01.)
(35 ILCS 5/703) (from Ch. 120, par. 7-703)
Sec. 703. Information statement. Every employer required
to deduct and withhold tax under this Act from compensation
of an employee, or who would have been required so to deduct
and withhold tax if the employee's withholding exemption were
not in excess of the basic amount in Section 204(b), shall
furnish in duplicate to each such employee in respect of the
compensation paid by such employer to such employee during
the calendar year on or before January 31 of the succeeding
year, or, if his employment is terminated before the close of
such calendar year, on the date on which the last payment of
compensation is made, a written statement in such form as the
Department may by regulation prescribe showing the amount of
compensation paid by the employer to the employee, the amount
deducted and withheld as tax, the tax-exempt amount
contributed to a medical savings account, and such other
information as the Department shall prescribe. A copy of such
statement shall be filed by the employee with his return for
his taxable year to which it relates (as determined under
Section 601(b)(1)).
(Source: P.A. 90-613, eff. 7-9-98; 91-841, eff. 6-22-00;
revised 9-1-00.)
(35 ILCS 5/901) (from Ch. 120, par. 9-901)
Sec. 901. Collection Authority.
(a) In general.
The Department shall collect the taxes imposed by this
Act. The Department shall collect certified past due child
support amounts under Section 2505-650 of the Department of
Revenue Law (20 ILCS 2505/2505-650). Except as provided in
subsections (c) and (e) of this Section, money collected
pursuant to subsections (a) and (b) of Section 201 of this
Act shall be paid into the General Revenue Fund in the State
treasury; money collected pursuant to subsections (c) and (d)
of Section 201 of this Act shall be paid into the Personal
Property Tax Replacement Fund, a special fund in the State
Treasury; and money collected under Section 2505-650 of the
Department of Revenue Law (20 ILCS 2505/2505-650) shall be
paid into the Child Support Enforcement Trust Fund, a special
fund outside the State Treasury, or to the State Disbursement
Unit established under Section 10-26 of the Illinois Public
Aid Code, as directed by the Department of Public Aid.
(b) Local Governmental Distributive Fund.
Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the
General Revenue Fund to a special fund in the State treasury,
to be known as the "Local Government Distributive Fund", an
amount equal to 1/12 of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
during the preceding month. Beginning July 1, 1994, and
continuing through June 30, 1995, the Treasurer shall
transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to 1/11 of
the net revenue realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act during the preceding
month. Beginning July 1, 1995, the Treasurer shall transfer
each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to 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. Net revenue realized for a month shall
be defined as the revenue from the tax imposed by subsections
(a) and (b) of Section 201 of this Act which is deposited in
the General Revenue Fund, the Educational Assistance Fund and
the Income Tax Surcharge Local Government Distributive Fund
during the month minus the amount paid out of the General
Revenue Fund in State warrants during that same month as
refunds to taxpayers for overpayment of liability under the
tax imposed by subsections (a) and (b) of Section 201 of this
Act.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter,
the Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2),
and (3), of Section 201 of this Act into a fund in the
State treasury known as the Income Tax Refund Fund. The
Department shall deposit 6% of such amounts during the
period beginning January 1, 1989 and ending on June 30,
1989. Beginning with State fiscal year 1990 and for each
fiscal year thereafter, the percentage deposited into the
Income Tax Refund Fund during a fiscal year shall be the
Annual Percentage. For fiscal years 1999 through 2001,
the Annual Percentage shall be 7.1%. For 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, 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. 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
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, 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. The Director of Revenue shall
certify the Annual Percentage to the Comptroller on the
last business day of the fiscal year immediately
preceding the fiscal year for which it is to be
effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i)
$35,000,000 in January, 2001, (ii) $35,000,000 in
January, 2002, and (iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.
(1) Beginning January 1, 1989, money in the Income
Tax Refund Fund shall be expended exclusively for the
purpose of paying refunds resulting from overpayment of
tax liability under Section 201 of this Act, for paying
rebates under Section 208.1 in the event that the amounts
in the Homeowners' Tax Relief Fund are insufficient for
that purpose, and for making transfers pursuant to this
subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to
the extent that amounts collected pursuant to Section 201
of this Act and transfers pursuant to this subsection (d)
and item (3) of subsection (c) have been deposited and
retained in the Fund.
(3) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year.
(4) As soon as possible after the end of each
fiscal year, the Director shall order transferred and the
State Treasurer and State Comptroller shall transfer from
the Personal Property Tax Replacement Fund to the Income
Tax Refund Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount of
refunds resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year
over the amount collected pursuant to subsections (c) and
(d) of Section 201 of this Act deposited into the Income
Tax Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal
year 1999 and of each fiscal year thereafter, the
Director shall order transferred and the State Treasurer
and State Comptroller shall transfer from the Income Tax
Refund Fund to the General Revenue Fund any surplus
remaining in the Income Tax Refund Fund as of the end of
such fiscal year; excluding for fiscal years 2000, 2001,
and 2002 amounts attributable to transfers under item (3)
of subsection (c) less refunds resulting from the earned
income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this
Section.
(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 7.3% into the Education Assistance
Fund in the State Treasury. Beginning July 1, 1991, and
continuing through January 31, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 3.0% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning February 1, 1993 and
continuing through June 30, 1993, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act, minus deposits into the Income Tax
Refund Fund, the Department shall deposit 4.4% into the
Income Tax Surcharge Local Government Distributive Fund in
the State Treasury. Beginning July 1, 1993, and continuing
through June 30, 1994, of the amounts collected under
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, the Department
shall deposit 1.475% into the Income Tax Surcharge Local
Government Distributive Fund in the State Treasury.
(Source: P.A. 90-613, eff. 7-9-98; 90-655, eff. 7-30-98;
91-212, eff. 7-20-99; 91-239, eff. 1-1-00; 91-700, eff.
5-11-00; 91-704, eff. 7-1-00; 91-712, eff. 7-1-00; revised
6-28-00.)
Section 33. The Use Tax Act is amended by changing
Sections 3-55 and 9 as follows:
(35 ILCS 105/3-55) (from Ch. 120, par. 439.3-55)
Sec. 3-55. Multistate exemption. The tax imposed by
this Act does not apply to the use of tangible personal
property in this State under the following circumstances:
(a) The use, in this State, of tangible personal
property acquired outside this State by a nonresident
individual and brought into this State by the individual for
his or her own use while temporarily within this State or
while passing through this State.
(b) The use, in this State, of tangible personal
property by an interstate carrier for hire as rolling stock
moving in interstate commerce or by lessors under a lease of
one year or longer executed or in effect at the time of
purchase of tangible personal property by interstate carriers
for-hire for use as rolling stock moving in interstate
commerce as long as so used by the interstate carriers
for-hire, and equipment operated by a telecommunications
provider, licensed as a common carrier by the Federal
Communications Commission, which is permanently installed in
or affixed to aircraft moving in interstate commerce.
(c) The use, in this State, by owners, lessors, or
shippers of tangible personal property that is utilized by
interstate carriers for hire for use as rolling stock moving
in interstate commerce as long as so used by the interstate
carriers for hire, and equipment operated by a
telecommunications provider, licensed as a common carrier by
the Federal Communications Commission, which is permanently
installed in or affixed to aircraft moving in interstate
commerce.
(d) The use, in this State, of tangible personal
property that is acquired outside this State and caused to be
brought into this State by a person who has already paid a
tax in another State in respect to the sale, purchase, or use
of that property, to the extent of the amount of the tax
properly due and paid in the other State.
(e) The temporary storage, in this State, of tangible
personal property that is acquired outside this State and
that, after being brought into this State and stored here
temporarily, is used solely outside this State or is
physically attached to or incorporated into other tangible
personal property that is used solely outside this State, or
is altered by converting, fabricating, manufacturing,
printing, processing, or shaping, and, as altered, is used
solely outside this State.
(f) The temporary storage in this State of building
materials and fixtures that are acquired either in this State
or outside this State by an Illinois registered combination
retailer and construction contractor, and that the purchaser
thereafter uses outside this State by incorporating that
property into real estate located outside this State.
(g) The use or purchase of tangible personal property by
a common carrier by rail or motor that receives the physical
possession of the property in Illinois, and that transports
the property, or shares with another common carrier in the
transportation of the property, out of Illinois on a standard
uniform bill of lading showing the seller of the property as
the shipper or consignor of the property to a destination
outside Illinois, for use outside Illinois.
(h) The use, in this State, of a motor vehicle that was
sold in this State to a nonresident, even though the motor
vehicle is delivered to the nonresident in this State, if the
motor vehicle is not to be titled in this State, and if a
driveaway decal permit is issued to the motor vehicle as
provided in Section 3-603 of the Illinois Vehicle Code or if
the nonresident purchaser has vehicle registration plates to
transfer to the motor vehicle upon returning to his or her
home state. The issuance of the driveaway decal permit or
having the out-of-state registration plates to be transferred
shall be prima facie evidence that the motor vehicle will not
be titled in this State.
(i) Beginning July 1, 1999, the use, in this State, of
fuel acquired outside this State and brought into this State
in the fuel supply tanks of locomotives engaged in freight
hauling and passenger service for interstate commerce. This
subsection is exempt from the provisions of Section 3-90.
(Source: P.A. 90-519, eff. 6-1-98; 90-552, eff. 12-12-97;
91-51, eff. 6-30-99; 91-313, eff. 7-29-99; 91-587, eff.
8-14-99; revised 9-29-99.)
(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.
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 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.
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. 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 Year Total 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 84,000,000
2003 89,000,000
2004 93,000,000
2005 97,000,000
2006 102,000,000
2007 108,000,000
2008 115,000,000
2009 120,000,000
2010 126,000,000
2011 132,000,000
2012 138,000,000
2013 and 145,000,000
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 2029.
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 amendment thereto
hereafter enacted, each month the Department shall pay into
the Local Government Distributive Fund .4% of the net revenue
realized for the preceding month from the 5% general rate, or
.4% of 80% of the net revenue realized for the preceding
month from the 6.25% general rate, as the case may be, on the
selling price of tangible personal property which amount
shall, subject to appropriation, be distributed as provided
in Section 2 of the State Revenue Sharing Act. No payments or
distributions pursuant to this paragraph shall be made if the
tax imposed by this Act on photoprocessing products is
declared unconstitutional, or if the proceeds from such tax
are unavailable for distribution because of litigation.
Subject to payment of amounts into the Build Illinois
Fund, the McCormick Place Expansion Project Fund, and the
Local Government Distributive Fund pursuant to the preceding
paragraphs or in any amendments thereto hereafter enacted,
beginning July 1, 1993, 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.
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. 90-491, eff. 1-1-99; 90-612, eff. 7-8-98;
91-37, eff. 7-1-99; 91-51, eff. 6-30-99; 91-101, eff.
7-12-99; 91-541, eff. 8-13-99; 91-872, eff. 7-1-00; 91-901,
eff. 1-1-01; revised 8-30-00.)
Section 34. The Service Use Tax Act is amended by
changing Sections 3-5 and 3-45 as follows:
(35 ILCS 110/3-5) (from Ch. 120, par. 439.33-5)
Sec. 3-5. Exemptions. Use of the following tangible
personal property is exempt from the tax imposed by this Act:
(1) Personal property purchased from a corporation,
society, association, foundation, institution, or
organization, other than a limited liability company, that is
organized and operated as a not-for-profit service enterprise
for the benefit of persons 65 years of age or older if the
personal property was not purchased by the enterprise for the
purpose of resale by the enterprise.
(2) Personal property purchased by a non-profit Illinois
county fair association for use in conducting, operating, or
promoting the county fair.
(3) Personal property purchased by a not-for-profit arts
or cultural organization that establishes, by proof required
by the Department by rule, that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated for the presentation or support of
arts or cultural programming, activities, or services. These
organizations include, but are not limited to, music and
dramatic arts organizations such as symphony orchestras and
theatrical groups, arts and cultural service organizations,
local arts councils, visual arts organizations, and media
arts organizations.
(4) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the government
of any foreign country, and bullion.
(5) Graphic arts machinery and equipment, including
repair and replacement parts, both new and used, and
including that manufactured on special order or purchased for
lease, certified by the purchaser to be used primarily for
graphic arts production.
(6) Personal property purchased from a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production agriculture
or State or federal agricultural programs, including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased for lease, and
including implements of husbandry defined in Section 1-130 of
the Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (7). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from
a motor vehicle required to be licensed and units sold
mounted on a motor vehicle required to be licensed if the
selling price of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment includes,
but is not limited to, soil testing sensors, computers,
monitors, software, global positioning and mapping systems,
and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (7) is exempt
from the provisions of Section 3-75.
(8) Fuel and petroleum products sold to or used by an
air common carrier, certified by the carrier to be used for
consumption, shipment, or storage in the conduct of its
business as an air common carrier, for a flight destined for
or returning from a location or locations outside the United
States without regard to previous or subsequent domestic
stopovers.
(9) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption
of food and beverages acquired as an incident to the purchase
of a service from a serviceman, to the extent that the
proceeds of the service charge are in fact turned over as
tips or as a substitute for tips to the employees who
participate directly in preparing, serving, hosting or
cleaning up the food or beverage function with respect to
which the service charge is imposed.
(10) Oil field exploration, drilling, and production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable tool rigs, and workover rigs, (ii) pipe and tubular
goods, including casing and drill strings, (iii) pumps and
pump-jack units, (iv) storage tanks and flow lines, (v) any
individual replacement part for oil field exploration,
drilling, and production equipment, and (vi) machinery and
equipment purchased for lease; but excluding motor vehicles
required to be registered under the Illinois Vehicle Code.
(11) Proceeds from the sale of photoprocessing machinery
and equipment, including repair and replacement parts, both
new and used, including that manufactured on special order,
certified by the purchaser to be used primarily for
photoprocessing, and including photoprocessing machinery and
equipment purchased for lease.
(12) Coal exploration, mining, offhighway hauling,
processing, maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
(13) Semen used for artificial insemination of livestock
for direct agricultural production.
(14) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
(15) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients purchased by a
lessor who leases the equipment, under a lease of one year or
longer executed or in effect at the time the lessor would
otherwise be subject to the tax imposed by this Act, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act. If the equipment is leased
in a manner that does not qualify for this exemption or is
used in any other non-exempt manner, the lessor shall be
liable for the tax imposed under this Act or the Use Tax Act,
as the case may be, based on the fair market value of the
property at the time the non-qualifying use occurs. No
lessor shall collect or attempt to collect an amount (however
designated) that purports to reimburse that lessor for the
tax imposed by this Act or the Use Tax Act, as the case may
be, if the tax has not been paid by the lessor. If a lessor
improperly collects any such amount from the lessee, the
lessee shall have a legal right to claim a refund of that
amount from the lessor. If, however, that amount is not
refunded to the lessee for any reason, the lessor is liable
to pay that amount to the Department.
(16) Personal property purchased by a lessor who leases
the property, under a lease of one year or longer executed or
in effect at the time the lessor would otherwise be subject
to the tax imposed by this Act, to a governmental body that
has been issued an active tax exemption identification number
by the Department under Section 1g of the Retailers'
Occupation Tax Act. If the property is leased in a manner
that does not qualify for this exemption or is used in any
other non-exempt manner, the lessor shall be liable for the
tax imposed under this Act or the Use Tax Act, as the case
may be, based on the fair market value of the property at the
time the non-qualifying use occurs. No lessor shall collect
or attempt to collect an amount (however designated) that
purports to reimburse that lessor for the tax imposed by this
Act or the Use Tax Act, as the case may be, if the tax has
not been paid by the lessor. If a lessor improperly collects
any such amount from the lessee, the lessee shall have a
legal right to claim a refund of that amount from the lessor.
If, however, that amount is not refunded to the lessee for
any reason, the lessor is liable to pay that amount to the
Department.
(17) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to
a corporation, society, association, foundation, or
institution that has been issued a sales tax exemption
identification number by the Department that assists victims
of the disaster who reside within the declared disaster area.
(18) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities
located in the declared disaster area within 6 months after
the disaster.
(19) Beginning July 1, 1999, game or game birds
purchased at a "game breeding and hunting preserve area" or
an "exotic game hunting area" as those terms are used in the
Wildlife Code or at a hunting enclosure approved through
rules adopted by the Department of Natural Resources. This
paragraph is exempt from the provisions of Section 3-75.
(20) (19) A motor vehicle, as that term is defined in
Section 1-146 of the Illinois Vehicle Code, that is donated
to a corporation, limited liability company, society,
association, foundation, or institution that is determined by
the Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to
prepare individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(21) (20) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary
school, a group of those schools, or one or more school
districts if the events are sponsored by an entity recognized
by the school district that consists primarily of volunteers
and includes parents and teachers of the school children.
This paragraph does not apply to fundraising events (i) for
the benefit of private home instruction or (ii) for which the
fundraising entity purchases the personal property sold at
the events from another individual or entity that sold the
property for the purpose of resale by the fundraising entity
and that profits from the sale to the fundraising entity.
This paragraph is exempt from the provisions of Section 3-75.
(22) (19) Beginning January 1, 2000, new or used
automatic vending machines that prepare and serve hot food
and beverages, including coffee, soup, and other items, and
replacement parts for these machines. This paragraph is
exempt from the provisions of Section 3-75.
(Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97;
90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff.
7-20-99; 91-439, eff. 8-6-99; 91-637, eff. 8-20-99; 91-644,
eff. 8-20-99; revised 9-29-99.)
(35 ILCS 110/3-45) (from Ch. 120, par. 439.33-45)
Sec. 3-45. Multistate exemption. The tax imposed by
this Act does not apply to the use of tangible personal
property in this State under the following circumstances:
(a) The use, in this State, of property acquired outside
this State by a nonresident individual and brought into this
State by the individual for his or her own use while
temporarily within this State or while passing through this
State.
(b) The use, in this State, of property that is acquired
outside this State and that is moved into this State for use
as rolling stock moving in interstate commerce.
(c) The use, in this State, of property that is acquired
outside this State and caused to be brought into this State
by a person who has already paid a tax in another state in
respect to the sale, purchase, or use of that property, to
the extent of the amount of the tax properly due and paid in
the other state.
(d) The temporary storage, in this State, of property
that is acquired outside this State and that after being
brought into this State and stored here temporarily, is used
solely outside this State or is physically attached to or
incorporated into other property that is used solely outside
this State, or is altered by converting, fabricating,
manufacturing, printing, processing, or shaping, and, as
altered, is used solely outside this State.
(e) Beginning July 1, 1999, the use, in this State, of
fuel acquired outside this State and brought into this State
in the fuel supply tanks of locomotives engaged in freight
hauling and passenger service for interstate commerce. This
subsection is exempt from the provisions of Section 3-75.
(Source: P.A. 91-51, eff. 6-30-99; 91-313, eff. 7-29-99;
91-587, eff. 8-14-99; revised 9-29-99.)
Section 35. The Service Occupation Tax Act is amended by
changing Section 3-5 as follows:
(35 ILCS 115/3-5) (from Ch. 120, par. 439.103-5)
Sec. 3-5. Exemptions. The following tangible personal
property is exempt from the tax imposed by this Act:
(1) Personal property sold by a corporation, society,
association, foundation, institution, or organization, other
than a limited liability company, that is organized and
operated as a not-for-profit service enterprise for the
benefit of persons 65 years of age or older if the personal
property was not purchased by the enterprise for the purpose
of resale by the enterprise.
(2) Personal property purchased by a not-for-profit
Illinois county fair association for use in conducting,
operating, or promoting the county fair.
(3) Personal property purchased by any not-for-profit
arts or cultural organization that establishes, by proof
required by the Department by rule, that it has received an
exemption under Section 501(c)(3) of the Internal Revenue
Code and that is organized and operated for the presentation
or support of arts or cultural programming, activities, or
services. These organizations include, but are not limited
to, music and dramatic arts organizations such as symphony
orchestras and theatrical groups, arts and cultural service
organizations, local arts councils, visual arts
organizations, and media arts organizations.
(4) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the government
of any foreign country, and bullion.
(5) Graphic arts machinery and equipment, including
repair and replacement parts, both new and used, and
including that manufactured on special order or purchased for
lease, certified by the purchaser to be used primarily for
graphic arts production.
(6) Personal property sold by a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production agriculture
or State or federal agricultural programs, including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased for lease, and
including implements of husbandry defined in Section 1-130 of
the Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (7). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from
a motor vehicle required to be licensed and units sold
mounted on a motor vehicle required to be licensed if the
selling price of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment includes,
but is not limited to, soil testing sensors, computers,
monitors, software, global positioning and mapping systems,
and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (7) is exempt
from the provisions of Section 3-55.
(8) Fuel and petroleum products sold to or used by an
air common carrier, certified by the carrier to be used for
consumption, shipment, or storage in the conduct of its
business as an air common carrier, for a flight destined for
or returning from a location or locations outside the United
States without regard to previous or subsequent domestic
stopovers.
(9) Proceeds of mandatory service charges separately
stated on customers' bills for the purchase and consumption
of food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(10) Oil field exploration, drilling, and production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable tool rigs, and workover rigs, (ii) pipe and tubular
goods, including casing and drill strings, (iii) pumps and
pump-jack units, (iv) storage tanks and flow lines, (v) any
individual replacement part for oil field exploration,
drilling, and production equipment, and (vi) machinery and
equipment purchased for lease; but excluding motor vehicles
required to be registered under the Illinois Vehicle Code.
(11) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the
purchaser to be used primarily for photoprocessing, and
including photoprocessing machinery and equipment purchased
for lease.
(12) Coal exploration, mining, offhighway hauling,
processing, maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
(13) Food for human consumption that is to be consumed
off the premises where it is sold (other than alcoholic
beverages, soft drinks and food that has been prepared for
immediate consumption) and prescription and non-prescription
medicines, drugs, medical appliances, and insulin, urine
testing materials, syringes, and needles used by diabetics,
for human use, when purchased for use by a person receiving
medical assistance under Article 5 of the Illinois Public Aid
Code who resides in a licensed long-term care facility, as
defined in the Nursing Home Care Act.
(14) Semen used for artificial insemination of livestock
for direct agricultural production.
(15) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
(16) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a lessor
who leases the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
the Retailers' Occupation Tax Act.
(17) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or in
effect at the time of the purchase, to a governmental body
that has been issued an active tax exemption identification
number by the Department under Section 1g of the Retailers'
Occupation Tax Act.
(18) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to
a corporation, society, association, foundation, or
institution that has been issued a sales tax exemption
identification number by the Department that assists victims
of the disaster who reside within the declared disaster area.
(19) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities
located in the declared disaster area within 6 months after
the disaster.
(20) Beginning July 1, 1999, game or game birds sold at
a "game breeding and hunting preserve area" or an "exotic
game hunting area" as those terms are used in the Wildlife
Code or at a hunting enclosure approved through rules adopted
by the Department of Natural Resources. This paragraph is
exempt from the provisions of Section 3-55.
(21) (20) A motor vehicle, as that term is defined in
Section 1-146 of the Illinois Vehicle Code, that is donated
to a corporation, limited liability company, society,
association, foundation, or institution that is determined by
the Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to
prepare individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(22) (21) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary
school, a group of those schools, or one or more school
districts if the events are sponsored by an entity recognized
by the school district that consists primarily of volunteers
and includes parents and teachers of the school children.
This paragraph does not apply to fundraising events (i) for
the benefit of private home instruction or (ii) for which the
fundraising entity purchases the personal property sold at
the events from another individual or entity that sold the
property for the purpose of resale by the fundraising entity
and that profits from the sale to the fundraising entity.
This paragraph is exempt from the provisions of Section 3-55.
(23) (20) Beginning January 1, 2000, new or used
automatic vending machines that prepare and serve hot food
and beverages, including coffee, soup, and other items, and
replacement parts for these machines. This paragraph is
exempt from the provisions of Section 3-55.
(Source: P.A. 90-14, eff. 7-1-97; 90-552, eff. 12-12-97;
90-605, eff. 6-30-98; 91-51, eff. 6-30-99; 91-200, eff.
7-20-99; 91-439, eff. 8-6-99; 91-533, eff. 8-13-99; 91-637,
eff. 8-20-99; 91-644, eff. 8-20-99; revised 9-29-99.)
Section 36. The Retailers' Occupation Tax Act is amended
by changing Sections 2-5 and 3 as follows:
(35 ILCS 120/2-5) (from Ch. 120, par. 441-5)
Sec. 2-5. Exemptions. Gross receipts from proceeds from
the sale of the following tangible personal property are
exempt from the tax imposed by this Act:
(1) Farm chemicals.
(2) Farm machinery and equipment, both new and used,
including that manufactured on special order, certified by
the purchaser to be used primarily for production agriculture
or State or federal agricultural programs, including
individual replacement parts for the machinery and equipment,
including machinery and equipment purchased for lease, and
including implements of husbandry defined in Section 1-130 of
the Illinois Vehicle Code, farm machinery and agricultural
chemical and fertilizer spreaders, and nurse wagons required
to be registered under Section 3-809 of the Illinois Vehicle
Code, but excluding other motor vehicles required to be
registered under the Illinois Vehicle Code. Horticultural
polyhouses or hoop houses used for propagating, growing, or
overwintering plants shall be considered farm machinery and
equipment under this item (2). Agricultural chemical tender
tanks and dry boxes shall include units sold separately from
a motor vehicle required to be licensed and units sold
mounted on a motor vehicle required to be licensed, if the
selling price of the tender is separately stated.
Farm machinery and equipment shall include precision
farming equipment that is installed or purchased to be
installed on farm machinery and equipment including, but not
limited to, tractors, harvesters, sprayers, planters,
seeders, or spreaders. Precision farming equipment includes,
but is not limited to, soil testing sensors, computers,
monitors, software, global positioning and mapping systems,
and other such equipment.
Farm machinery and equipment also includes computers,
sensors, software, and related equipment used primarily in
the computer-assisted operation of production agriculture
facilities, equipment, and activities such as, but not
limited to, the collection, monitoring, and correlation of
animal and crop data for the purpose of formulating animal
diets and agricultural chemicals. This item (7) is exempt
from the provisions of Section 2-70.
(3) Distillation machinery and equipment, sold as a unit
or kit, assembled or installed by the retailer, certified by
the user to be used only for the production of ethyl alcohol
that will be used for consumption as motor fuel or as a
component of motor fuel for the personal use of the user, and
not subject to sale or resale.
(4) Graphic arts machinery and equipment, including
repair and replacement parts, both new and used, and
including that manufactured on special order or purchased for
lease, certified by the purchaser to be used primarily for
graphic arts production.
(5) A motor vehicle of the first division, a motor
vehicle of the second division that is a self-contained motor
vehicle designed or permanently converted to provide living
quarters for recreational, camping, or travel use, with
direct walk through access to the living quarters from the
driver's seat, or a motor vehicle of the second division that
is of the van configuration designed for the transportation
of not less than 7 nor more than 16 passengers, as defined in
Section 1-146 of the Illinois Vehicle Code, that is used for
automobile renting, as defined in the Automobile Renting
Occupation and Use Tax Act.
(6) Personal property sold by a teacher-sponsored
student organization affiliated with an elementary or
secondary school located in Illinois.
(7) Proceeds of that portion of the selling price of a
passenger car the sale of which is subject to the Replacement
Vehicle Tax.
(8) Personal property sold to an Illinois county fair
association for use in conducting, operating, or promoting
the county fair.
(9) Personal property sold to a not-for-profit arts or
cultural organization that establishes, by proof required by
the Department by rule, that it has received an exemption
under Section 501(c)(3) of the Internal Revenue Code and that
is organized and operated for the presentation or support of
arts or cultural programming, activities, or services. These
organizations include, but are not limited to, music and
dramatic arts organizations such as symphony orchestras and
theatrical groups, arts and cultural service organizations,
local arts councils, visual arts organizations, and media
arts organizations.
(10) Personal property sold by a corporation, society,
association, foundation, institution, or organization, other
than a limited liability company, that is organized and
operated as a not-for-profit service enterprise for the
benefit of persons 65 years of age or older if the personal
property was not purchased by the enterprise for the purpose
of resale by the enterprise.
(11) Personal property sold to a governmental body, to a
corporation, society, association, foundation, or institution
organized and operated exclusively for charitable, religious,
or educational purposes, or to a not-for-profit corporation,
society, association, foundation, institution, or
organization that has no compensated officers or employees
and that is organized and operated primarily for the
recreation of persons 55 years of age or older. A limited
liability company may qualify for the exemption under this
paragraph only if the limited liability company is organized
and operated exclusively for educational purposes. On and
after July 1, 1987, however, no entity otherwise eligible for
this exemption shall make tax-free purchases unless it has an
active identification number issued by the Department.
(12) Personal property sold to interstate carriers for
hire for use as rolling stock moving in interstate commerce
or to lessors under leases of one year or longer executed or
in effect at the time of purchase by interstate carriers for
hire for use as rolling stock moving in interstate commerce
and equipment operated by a telecommunications provider,
licensed as a common carrier by the Federal Communications
Commission, which is permanently installed in or affixed to
aircraft moving in interstate commerce.
(13) Proceeds from sales to owners, lessors, or shippers
of tangible personal property that is utilized by interstate
carriers for hire for use as rolling stock moving in
interstate commerce and equipment operated by a
telecommunications provider, licensed as a common carrier by
the Federal Communications Commission, which is permanently
installed in or affixed to aircraft moving in interstate
commerce.
(14) Machinery and equipment that will be used by the
purchaser, or a lessee of the purchaser, primarily in the
process of manufacturing or assembling tangible personal
property for wholesale or retail sale or lease, whether the
sale or lease is made directly by the manufacturer or by some
other person, whether the materials used in the process are
owned by the manufacturer or some other person, or whether
the sale or lease is made apart from or as an incident to the
seller's engaging in the service occupation of producing
machines, tools, dies, jigs, patterns, gauges, or other
similar items of no commercial value on special order for a
particular purchaser.
(15) Proceeds of mandatory service charges separately
stated on customers' bills for purchase and consumption of
food and beverages, to the extent that the proceeds of the
service charge are in fact turned over as tips or as a
substitute for tips to the employees who participate directly
in preparing, serving, hosting or cleaning up the food or
beverage function with respect to which the service charge is
imposed.
(16) Petroleum products sold to a purchaser if the
seller is prohibited by federal law from charging tax to the
purchaser.
(17) Tangible personal property sold to a common carrier
by rail or motor that receives the physical possession of the
property in Illinois and that transports the property, or
shares with another common carrier in the transportation of
the property, out of Illinois on a standard uniform bill of
lading showing the seller of the property as the shipper or
consignor of the property to a destination outside Illinois,
for use outside Illinois.
(18) Legal tender, currency, medallions, or gold or
silver coinage issued by the State of Illinois, the
government of the United States of America, or the government
of any foreign country, and bullion.
(19) Oil field exploration, drilling, and production
equipment, including (i) rigs and parts of rigs, rotary rigs,
cable tool rigs, and workover rigs, (ii) pipe and tubular
goods, including casing and drill strings, (iii) pumps and
pump-jack units, (iv) storage tanks and flow lines, (v) any
individual replacement part for oil field exploration,
drilling, and production equipment, and (vi) machinery and
equipment purchased for lease; but excluding motor vehicles
required to be registered under the Illinois Vehicle Code.
(20) Photoprocessing machinery and equipment, including
repair and replacement parts, both new and used, including
that manufactured on special order, certified by the
purchaser to be used primarily for photoprocessing, and
including photoprocessing machinery and equipment purchased
for lease.
(21) Coal exploration, mining, offhighway hauling,
processing, maintenance, and reclamation equipment, including
replacement parts and equipment, and including equipment
purchased for lease, but excluding motor vehicles required to
be registered under the Illinois Vehicle Code.
(22) Fuel and petroleum products sold to or used by an
air carrier, certified by the carrier to be used for
consumption, shipment, or storage in the conduct of its
business as an air common carrier, for a flight destined for
or returning from a location or locations outside the United
States without regard to previous or subsequent domestic
stopovers.
(23) A transaction in which the purchase order is
received by a florist who is located outside Illinois, but
who has a florist located in Illinois deliver the property to
the purchaser or the purchaser's donee in Illinois.
(24) Fuel consumed or used in the operation of ships,
barges, or vessels that are used primarily in or for the
transportation of property or the conveyance of persons for
hire on rivers bordering on this State if the fuel is
delivered by the seller to the purchaser's barge, ship, or
vessel while it is afloat upon that bordering river.
(25) A motor vehicle sold in this State to a nonresident
even though the motor vehicle is delivered to the nonresident
in this State, if the motor vehicle is not to be titled in
this State, and if a driveaway decal permit is issued to the
motor vehicle as provided in Section 3-603 of the Illinois
Vehicle Code or if the nonresident purchaser has vehicle
registration plates to transfer to the motor vehicle upon
returning to his or her home state. The issuance of the
driveaway decal permit or having the out-of-state
registration plates to be transferred is prima facie evidence
that the motor vehicle will not be titled in this State.
(26) Semen used for artificial insemination of livestock
for direct agricultural production.
(27) Horses, or interests in horses, registered with and
meeting the requirements of any of the Arabian Horse Club
Registry of America, Appaloosa Horse Club, American Quarter
Horse Association, United States Trotting Association, or
Jockey Club, as appropriate, used for purposes of breeding or
racing for prizes.
(28) Computers and communications equipment utilized for
any hospital purpose and equipment used in the diagnosis,
analysis, or treatment of hospital patients sold to a lessor
who leases the equipment, under a lease of one year or longer
executed or in effect at the time of the purchase, to a
hospital that has been issued an active tax exemption
identification number by the Department under Section 1g of
this Act.
(29) Personal property sold to a lessor who leases the
property, under a lease of one year or longer executed or in
effect at the time of the purchase, to a governmental body
that has been issued an active tax exemption identification
number by the Department under Section 1g of this Act.
(30) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is donated
for disaster relief to be used in a State or federally
declared disaster area in Illinois or bordering Illinois by a
manufacturer or retailer that is registered in this State to
a corporation, society, association, foundation, or
institution that has been issued a sales tax exemption
identification number by the Department that assists victims
of the disaster who reside within the declared disaster area.
(31) Beginning with taxable years ending on or after
December 31, 1995 and ending with taxable years ending on or
before December 31, 2004, personal property that is used in
the performance of infrastructure repairs in this State,
including but not limited to municipal roads and streets,
access roads, bridges, sidewalks, waste disposal systems,
water and sewer line extensions, water distribution and
purification facilities, storm water drainage and retention
facilities, and sewage treatment facilities, resulting from a
State or federally declared disaster in Illinois or bordering
Illinois when such repairs are initiated on facilities
located in the declared disaster area within 6 months after
the disaster.
(32) Beginning July 1, 1999, game or game birds sold at
a "game breeding and hunting preserve area" or an "exotic
game hunting area" as those terms are used in the Wildlife
Code or at a hunting enclosure approved through rules adopted
by the Department of Natural Resources. This paragraph is
exempt from the provisions of Section 2-70.
(33) (32) A motor vehicle, as that term is defined in
Section 1-146 of the Illinois Vehicle Code, that is donated
to a corporation, limited liability company, society,
association, foundation, or institution that is determined by
the Department to be organized and operated exclusively for
educational purposes. For purposes of this exemption, "a
corporation, limited liability company, society, association,
foundation, or institution organized and operated exclusively
for educational purposes" means all tax-supported public
schools, private schools that offer systematic instruction in
useful branches of learning by methods common to public
schools and that compare favorably in their scope and
intensity with the course of study presented in tax-supported
schools, and vocational or technical schools or institutes
organized and operated exclusively to provide a course of
study of not less than 6 weeks duration and designed to
prepare individuals to follow a trade or to pursue a manual,
technical, mechanical, industrial, business, or commercial
occupation.
(34) (33) Beginning January 1, 2000, personal property,
including food, purchased through fundraising events for the
benefit of a public or private elementary or secondary
school, a group of those schools, or one or more school
districts if the events are sponsored by an entity recognized
by the school district that consists primarily of volunteers
and includes parents and teachers of the school children.
This paragraph does not apply to fundraising events (i) for
the benefit of private home instruction or (ii) for which the
fundraising entity purchases the personal property sold at
the events from another individual or entity that sold the
property for the purpose of resale by the fundraising entity
and that profits from the sale to the fundraising entity.
This paragraph is exempt from the provisions of Section 2-70.
(35) (32) Beginning January 1, 2000, new or used
automatic vending machines that prepare and serve hot food
and beverages, including coffee, soup, and other items, and
replacement parts for these machines. This paragraph is
exempt from the provisions of Section 2-70.
(Source: P.A. 90-14, eff. 7-1-97; 90-519, eff. 6-1-98;
90-552, eff. 12-12-97; 90-605, eff. 6-30-98; 91-51, eff.
6-30-99; 91-200, eff. 7-20-99; 91-439, eff. 8-6-99; 91-533,
eff. 8-13-99; 91-637, eff. 8-20-99; 91-644, eff. 8-20-99;
revised 9-28-99.)
(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.
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 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.
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.
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.
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.
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.
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 monthl