Rep. Gregory Harris

Filed: 5/21/2020

 

 


 

 


 
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AMENDMENT TO SENATE BILL 1805

2    AMENDMENT NO. ______. Amend Senate Bill 1805 by replacing
3everything after the enacting clause with the following:
 
4
"ARTICLE 1. SHORT TITLE; PURPOSE

 
5    Section 1-1. Short title. This Act may be cited as the
6FY2021 Budget Implementation Act.
 
7    Section 1-5. Purpose. It is the purpose of this Act to make
8changes in State programs that are necessary to implement the
9State budget for Fiscal Year 2021.
 
10
ARTICLE 2. EMERGENCY BUDGET ACT OF FISCAL YEAR 2021

 
11    Section 2-1. Short title. This Article may be cited as the
12Emergency Budget Act of Fiscal Year 2021.
 

 

 

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1    Section 2-5. Legislative intent and purpose. The General
2Assembly hereby finds and declares that the State is confronted
3with an unprecedented fiscal crisis. It is the purpose of this
4Article to authorize changes in State programs that are
5necessary to implement the State fiscal year 2021 budget. This
6Article is to be liberally construed and interpreted in a
7manner that allows the State to address the fiscal crisis for
8the State fiscal year 2021.
 
9    Section 2-10. Designation of contingency reserve.
10    (a) The Governor may designate amounts to be set aside as a
11contingency reserve or reserves from general funds, as defined
12in Section 50-40 of the State Budget Law, and any special fund
13of the State for State fiscal year 2021 for all boards,
14commissions, agencies, institutions, authorities, colleges,
15universities, and bodies politic and corporate of the State,
16but not other constitutional officers or the legislative or
17judicial branch.
18    (b) The total amount set aside as a contingency reserve or
19reserves may not exceed 15% of each line item appropriation or
20lump sum, nor may the total amount set aside as a contingency
21reserve or reserves result in a reduction in State services of
22more than 15% from fiscal year 2020 levels, unless the Governor
23provides notice to each member of the General Assembly no less
24than 30 calendar days prior to enacting such a reserve or
25reserves in the manner provided in Section 3.1 of the General

 

 

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1Assembly Organization Act.
 
2    Section 2-20. All State programs subject to appropriation.
3Notwithstanding any other Act to the contrary, any expenditure
4from State funds authorized or required by any State law are
5made subject to appropriation during State fiscal year 2021. No
6moneys shall be obligated or expended unless they are supported
7by available State fiscal year 2021 appropriations that are not
8otherwise obligated or reserved pursuant to Section 2-10. The
9provisions of this Section do not apply to non-appropriated
10funds, non-appropriated accounts, locally held funds, or
11appropriations with continuing authority.
 
12    Section 2-35. Certain rate reductions prohibited. Nothing
13in this Article shall be construed to authorize a reduction in
14the rate of reimbursement for medical services, ambulance
15services, front-line personnel (including, but not limited to,
16direct support persons and aides), front-line supervisors,
17qualified intellectual disabilities professionals, nurses, and
18non-administrative support staff as provided in the Illinois
19Public Aid Code or any rule adopted by the Department of
20Healthcare and Family Services.
 
21    Section 2-90. Repealer. This Article is repealed on July 1,
222021.
 

 

 

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ARTICLE 3. EXECUTIVE CHAPTER AMENDATORY PROVISIONS

 
2    Section 3-5. The Illinois Administrative Procedure Act is
3amended by adding Sections 5-45.1 and 5-45.2 as follows:
 
4    (5 ILCS 100/5-45.1 new)
5    Sec. 5-45.1. Emergency rulemaking; Local Coronavirus
6Urgent Remediation Emergency (or Local CURE) Support Program.
7To provide for the expeditious and timely implementation of the
8Local Coronavirus Urgent Remediation Emergency (or Local CURE)
9Support Program, emergency rules implementing the Local
10Coronavirus Urgent Remediation Emergency (or Local CURE)
11Support Program may be adopted in accordance with Section 5-45
12by the Department of Commerce and Economic Opportunity. The
13adoption of emergency rules authorized by Section 5-45 and this
14Section is deemed to be necessary for the public interest,
15safety, and welfare.
16    This Section is repealed on January 1, 2026.
 
17    (5 ILCS 100/5-45.2 new)
18    Sec. 5-45.2. Emergency rulemaking; Grants to local tourism
19and convention bureaus. To provide for the expeditious and
20timely implementation of the changes made to Section 605-705 of
21the Department of Commerce and Economic Opportunity Law of the
22Civil Administrative Code of Illinois by this amendatory Act of
23the 101st General Assembly, emergency rules implementing the

 

 

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1changes made to Section 605-705 of the Department of Commerce
2and Economic Opportunity Law of the Civil Administrative Code
3of Illinois by this amendatory Act of the 101st General
4Assembly may be adopted in accordance with Section 5-45 by the
5Department of Commerce and Economic Opportunity. The adoption
6of emergency rules authorized by Section 5-45 and this Section
7is deemed to be necessary for the public interest, safety, and
8welfare.
 
9    Section 3-10. The Department of Commerce and Economic
10Opportunity Law of the Civil Administrative Code of Illinois is
11amended by changing Sections 605-705 and 605-707 and by adding
12Section 605-1045 as follows:
 
13    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
14    Sec. 605-705. Grants to local tourism and convention
15bureaus.
16    (a) To establish a grant program for local tourism and
17convention bureaus. The Department will develop and implement a
18program for the use of funds, as authorized under this Act, by
19local tourism and convention bureaus. For the purposes of this
20Act, bureaus eligible to receive funds are those local tourism
21and convention bureaus that are (i) either units of local
22government or incorporated as not-for-profit organizations;
23(ii) in legal existence for a minimum of 2 years before July 1,
242001; (iii) operating with a paid, full-time staff whose sole

 

 

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1purpose is to promote tourism in the designated service area;
2and (iv) affiliated with one or more municipalities or counties
3that support the bureau with local hotel-motel taxes. After
4July 1, 2001, bureaus requesting certification in order to
5receive funds for the first time must be local tourism and
6convention bureaus that are (i) either units of local
7government or incorporated as not-for-profit organizations;
8(ii) in legal existence for a minimum of 2 years before the
9request for certification; (iii) operating with a paid,
10full-time staff whose sole purpose is to promote tourism in the
11designated service area; and (iv) affiliated with multiple
12municipalities or counties that support the bureau with local
13hotel-motel taxes. Each bureau receiving funds under this Act
14will be certified by the Department as the designated recipient
15to serve an area of the State. Notwithstanding the criteria set
16forth in this subsection (a), or any rule adopted under this
17subsection (a), the Director of the Department may provide for
18the award of grant funds to one or more entities if in the
19Department's judgment that action is necessary in order to
20prevent a loss of funding critical to promoting tourism in a
21designated geographic area of the State.
22    (b) To distribute grants to local tourism and convention
23bureaus from appropriations made from the Local Tourism Fund
24for that purpose. Of the amounts appropriated annually to the
25Department for expenditure under this Section prior to July 1,
262011, one-third of those monies shall be used for grants to

 

 

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1convention and tourism bureaus in cities with a population
2greater than 500,000. The remaining two-thirds of the annual
3appropriation prior to July 1, 2011 shall be used for grants to
4convention and tourism bureaus in the remainder of the State,
5in accordance with a formula based upon the population served.
6Of the amounts appropriated annually to the Department for
7expenditure under this Section beginning July 1, 2011, 18% of
8such moneys shall be used for grants to convention and tourism
9bureaus in cities with a population greater than 500,000. Of
10the amounts appropriated annually to the Department for
11expenditure under this Section beginning July 1, 2011, 82% of
12such moneys shall be used for grants to convention bureaus in
13the remainder of the State, in accordance with a formula based
14upon the population served. The Department may reserve up to 3%
15of total local tourism funds available for costs of
16administering the program to conduct audits of grants, to
17provide incentive funds to those bureaus that will conduct
18promotional activities designed to further the Department's
19statewide advertising campaign, to fund special statewide
20promotional activities, and to fund promotional activities
21that support an increased use of the State's parks or historic
22sites. The Department shall require that any convention and
23tourism bureau receiving a grant under this Section that
24requires matching funds shall provide matching funds equal to
25no less than 50% of the grant amount except that in Fiscal Year
262021, the Department shall require that any convention and

 

 

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1tourism bureau receiving a grant under this Section that
2requires matching funds shall provide matching funds equal to
3no less than 25% of the grant amount. During fiscal year 2013,
4the Department shall reserve $2,000,000 of the available local
5tourism funds for appropriation to the Historic Preservation
6Agency for the operation of the Abraham Lincoln Presidential
7Library and Museum and State historic sites.
8    To provide for the expeditious and timely implementation of
9the changes made by this amendatory Act of the 101st General
10Assembly, emergency rules to implement the changes made by this
11amendatory Act of the 101st General Assembly may be adopted by
12the Department subject to the provisions of Section 5-45 of the
13Illinois Administrative Procedure Act.
14(Source: P.A. 100-678, eff. 8-3-18.)
 
15    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
16    Sec. 605-707. International Tourism Program.
17    (a) The Department of Commerce and Economic Opportunity
18must establish a program for international tourism. The
19Department shall develop and implement the program on January
201, 2000 by rule. As part of the program, the Department may
21work in cooperation with local convention and tourism bureaus
22in Illinois in the coordination of international tourism
23efforts at the State and local level. The Department may (i)
24work in cooperation with local convention and tourism bureaus
25for efficient use of their international tourism marketing

 

 

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1resources, (ii) promote Illinois in international meetings and
2tourism markets, (iii) work with convention and tourism bureaus
3throughout the State to increase the number of international
4tourists to Illinois, (iv) provide training, research,
5technical support, and grants to certified convention and
6tourism bureaus, (v) provide staff, administration, and
7related support required to manage the programs under this
8Section, and (vi) provide grants for the development of or the
9enhancement of international tourism attractions.
10    (b) The Department shall make grants for expenses related
11to international tourism and pay for the staffing,
12administration, and related support from the International
13Tourism Fund, a special fund created in the State Treasury. Of
14the amounts deposited into the Fund in fiscal year 2000 after
15January 1, 2000 through fiscal year 2011, 55% shall be used for
16grants to convention and tourism bureaus in Chicago (other than
17the City of Chicago's Office of Tourism) and 45% shall be used
18for development of international tourism in areas outside of
19Chicago. Of the amounts deposited into the Fund in fiscal year
202001 and thereafter, 55% shall be used for grants to convention
21and tourism bureaus in Chicago, and of that amount not less
22than 27.5% shall be used for grants to convention and tourism
23bureaus in Chicago other than the City of Chicago's Office of
24Tourism, and 45% shall be used for administrative expenses and
25grants authorized under this Section and development of
26international tourism in areas outside of Chicago, of which not

 

 

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1less than $1,000,000 shall be used annually to make grants to
2convention and tourism bureaus in cities other than Chicago
3that demonstrate their international tourism appeal and
4request to develop or expand their international tourism
5marketing program, and may also be used to provide grants under
6item (vi) of subsection (a) of this Section. All of the amounts
7deposited into the Fund in fiscal year 2012 and thereafter
8shall be used for administrative expenses and grants authorized
9under this Section and development of international tourism in
10areas outside of Chicago, of which not less than $1,000,000
11shall be used annually to make grants to convention and tourism
12bureaus in cities other than Chicago that demonstrate their
13international tourism appeal and request to develop or expand
14their international tourism marketing program, and may also be
15used to provide grants under item (vi) of subsection (a) of
16this Section. Amounts appropriated to the State Comptroller for
17administrative expenses and grants authorized by the Illinois
18Global Partnership Act are payable from the International
19Tourism Fund.
20    (c) A convention and tourism bureau is eligible to receive
21grant moneys under this Section if the bureau is certified to
22receive funds under Title 14 of the Illinois Administrative
23Code, Section 550.35. To be eligible for a grant, a convention
24and tourism bureau must provide matching funds equal to the
25grant amount. The Department shall require that any convention
26and tourism bureau receiving a grant under this Section that

 

 

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1requires matching funds shall provide matching funds equal to
2no less than 50% of the grant amount. In certain circumstances
3as determined by the Director of Commerce and Economic
4Opportunity, however, the City of Chicago's Office of Tourism
5or any other convention and tourism bureau may provide matching
6funds equal to no less than 50% of the grant amount to be
7eligible to receive the grant. One-half of this 50% may be
8provided through in-kind contributions. Grants received by the
9City of Chicago's Office of Tourism and by convention and
10tourism bureaus in Chicago may be expended for the general
11purposes of promoting conventions and tourism. In Fiscal Year
122021 only, grants received by the City of Chicago's Office of
13Tourism and by convention and tourism bureaus in Chicago may be
14expended for the general purposes of promoting conventions and
15tourism.
16(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
1798-252, eff. 8-9-13.)
 
18    (20 ILCS 605/605-1045 new)
19    Sec. 605-1045. Local Coronavirus Urgent Remediation
20Emergency (or Local CURE) Support Program.
21    (a) Purpose. The Department may receive, directly or
22indirectly, federal funds from the Coronavirus Relief Fund
23provided to the State pursuant to Section 5001 of the federal
24Coronavirus Aid, Relief, and Economic Security (CARES) Act to
25provide financial support to units of local government for

 

 

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1purposes authorized by Section 5001 of the federal Coronavirus
2Aid, Relief, and Economic Security (CARES) Act and related
3federal guidance. Upon receipt of such funds, and
4appropriations for their use, the Department shall administer a
5Local Coronavirus Urgent Remediation Emergency (or Local CURE)
6Support Program to provide financial support to units of local
7government that have incurred necessary expenditures due to the
8COVID-19 public health emergency. The Department shall provide
9by rule the administrative framework for the Local CURE Support
10Program.
11    (b) Allocations. A portion of the funds appropriated for
12the Local CURE Support Program may be allotted to
13municipalities and counties based on proportionate population.
14Units of local government, or portions thereof, located within
15the five Illinois counties that received direct allotments from
16the federal Coronavirus Relief Fund will not be included in the
17support program allotments. The Department may establish other
18administrative procedures for providing financial support to
19units of local government. Appropriated funds may be used for
20administration of the support program, including the hiring of
21a service provider to assist with coordination and
22administration.
23    (c) Administrative Procedures. The Department may
24establish administrative procedures for the support program,
25including any application procedures, grant agreements,
26certifications, payment methodologies, and other

 

 

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1accountability measures that may be imposed upon recipients of
2funds under the grant program. Financial support may be
3provided in the form of grants or in the form of expense
4reimbursements for disaster-related expenditures. The
5emergency rulemaking process may be used to promulgate the
6initial rules of the grant program.
7    (d) Definitions. As used in this Section:
8        (1) "COVID-19" means the novel coronavirus virus
9    disease deemed COVID-19 by the World Health Organization on
10    February 11, 2020.
11        (2) "Local government" or "unit of local government"
12    means any unit of local government as defined in Article
13    VII, Section 1 of the Illinois Constitution.
14        (3) "Third party administrator" means a service
15    provider selected by the Department to provide operational
16    assistance with the administration of the support program.
17    (e) Powers of the Department. The Department has the power
18to:
19        (1) Provide financial support to eligible units of
20    local government with funds appropriated from the Local
21    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
22    to cover necessary costs incurred due to the COVID-19
23    public health emergency that are eligible to be paid using
24    federal funds from the Coronavirus Relief Fund.
25        (2) Enter into agreements, accept funds, issue grants
26    or expense reimbursements, and engage in cooperation with

 

 

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1    agencies of the federal government and units of local
2    governments to carry out the purposes of this support
3    program, and to use funds appropriated from the Local
4    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
5    fund upon such terms and conditions as may be established
6    by the federal government and the Department.
7        (3) Enter into agreements with third-party
8    administrators to assist the state with operational
9    assistance and administrative functions related to review
10    of documentation and processing of financial support
11    payments to units of local government.
12        (4) Establish applications, notifications, contracts,
13    and procedures and adopt rules deemed necessary and
14    appropriate to carry out the provisions of this Section. To
15    provide for the expeditious and timely implementation of
16    this Act, emergency rules to implement any provision of
17    this Section may be adopted by the Department subject to
18    the provisions of Section 5-45 of the Illinois
19    Administrative Procedure Act.
20        (5) Provide staff, administration, and related support
21    required to manage the support program and pay for the
22    staffing, administration, and related support with funds
23    appropriated from the Local Coronavirus Urgent Remediation
24    Emergency (Local CURE) Fund.
25        (6) Exercise such other powers as are necessary or
26    incidental to the foregoing.

 

 

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1    (f) Local CURE Financial Support to Local Governments. The
2Department is authorized to provide financial support to
3eligible units of local government for necessary costs incurred
4due to the COVID-19 public health emergency that are eligible
5to be paid using federal funds from the Coronavirus Relief
6Fund.
7        (1) Financial support funds may be used by a unit of
8    local government only for payment of costs that: (i) are
9    necessary expenditures incurred due to the public health
10    emergency of COVID-19; (ii) were not accounted for in the
11    most recent budget approved as of March 27, 2020 for the
12    unit of local government; and (iii) were incurred between
13    March 1, 2020 and December 30, 2020.
14        (2) A unit of local government receiving financial
15    support funds under this program shall certify to the
16    Department that it shall use the funds in accordance with
17    the requirements of paragraph (1) and that any funds
18    received but not used for such purposes shall be repaid to
19    the Department.
20        (3) The Department shall make the determination to
21    provide financial support funds to a unit of local
22    government on the basis of criteria established by the
23    Department.
 
24    Section 3-15. The Department of Human Services Act is
25amended by changing Section 10-25 as follows:
 

 

 

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1    (20 ILCS 1305/10-25)
2    Sec. 10-25. Women, Infants, and Children Nutrition
3Program.
4    (a) The Department shall participate in the Women, Infants
5and Children Nutrition program of the federal government to the
6maximum extent permitted by the federal appropriation and
7allocation to the State of Illinois. In order to efficiently
8process electronically issued WIC benefits, the Department may
9use an account held outside of the state treasury for the
10deposit and issuance of WIC benefits. The Department shall
11report quarterly to the Governor and the General Assembly the
12status of obligations and expenditures of the WIC nutrition
13program appropriation and make recommendations on actions
14necessary to expend all available federal funds. Other
15appropriations and funds from any public or private source in
16addition to federal funds may be used by the Department for the
17purpose of maximum participation in the WIC nutrition program.
18    (b) The Department shall maintain a drug abuse education
19program for participants in the Women, Infants and Children
20Nutrition Program. The program shall include but need not be
21limited to (1) the provision of information concerning the
22dangers of drug abuse and (2) the referral of participants who
23are suspected drug abusers to drug abuse clinics, treatment
24programs, counselors or other drug abuse treatment providers.
25    (c) The Department shall cooperate with the Department of

 

 

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1Public Health for purposes of the smoking cessation program for
2participants in the Women, Infants and Children Nutrition
3Program maintained by the Department of Public Health under
4Section 2310-435 of the Department of Public Health Powers and
5Duties Law (20 ILCS 2310/2310-435).
6    (d) The Department may contract with any bank as defined by
7the Illinois Banking Act to redeem bank drafts issued by the
8Department under the United States Department of Agriculture
9Special Supplemental Food Program for Women, Infants and
10Children (WIC). Any bank with which the Department has entered
11into a contract to redeem bank drafts may receive, pursuant to
12an appropriation to the Department, an initial advance and
13periodic payment of funds for the Women, Infants and Children
14Program in amounts determined by the Secretary.
15Notwithstanding any other law, such funds shall be retained in
16a separate account by the bank. Any interest earned by monies
17in such account shall accrue to the USDA Women, Infants and
18Children Fund and shall be used exclusively for the redemption
19of bank drafts issued by the Department. WIC program food funds
20received by the bank from the Department shall be used
21exclusively for the redemption of bank drafts. The bank shall
22not use such food funds, or interest accrued thereon, for any
23other purpose including, but not limited to, reimbursement of
24administrative expenses or payments of administrative fees due
25the bank pursuant to its contract or contracts with the
26Department.

 

 

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1    Such initial and periodic payments by the Department to the
2bank shall be effected, pursuant to an appropriation, in an
3amount needed for the redemption of bank drafts issued by the
4Department under the United States Department of Agriculture
5Special Supplemental Food Program for Women, Infants and
6Children in any initial or succeeding period. The State
7Comptroller shall, upon presentation by the Secretary of
8adequate certification of funds needed for redemption of bank
9drafts, promptly draw a warrant payable to the bank for deposit
10to the separate account of the bank. Such certification may be
11in magnetic tape or computer output form, indicating the amount
12of the total payment made by the bank for the redemption of
13bank drafts from funds provided to the bank under this Section.
14    The separate account of the bank established under this
15Section, any payments to that account, and the use of such
16account and funds shall be subject to (1) audit by the
17Department or a private contractor authorized by the Department
18to conduct audits, including but not limited to such audits as
19may be required by State law, (2) audit by the federal
20government or a private contractor authorized by the federal
21government, and (3) post audit pursuant to the Illinois State
22Auditing Act.
23    (e) The Department may include a program of lactation
24support services as part of the benefits and services provided
25for pregnant and breast feeding participants in the Women,
26Infants and Children Nutrition Program. The program may include

 

 

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1payment for breast pumps, breast shields, or any supply deemed
2essential for the successful maintenance of lactation, as well
3as lactation specialists who are registered nurses, licensed
4dietitians, or persons who have successfully completed a
5lactation management training program.
6    (f) The Department shall coordinate the operation of the
7Women, Infants and Children program with the Medicaid program
8by interagency agreement whereby each program provides
9information about the services offered by the other to
10applicants for services.
11(Source: P.A. 90-290, eff. 1-1-98; 91-239, eff. 1-1-00.)
 
12    Section 3-20. The Department of Labor Law of the Civil
13Administrative Code of Illinois is amended by changing Section
141505-210 as follows:
 
15    (20 ILCS 1505/1505-210)
16    Sec. 1505-210. Funds. The Department has the authority to
17apply for, accept, receive, expend, and administer on behalf of
18the State any grants, gifts, bequests, loans, indirect cost
19reimbursements, funds, or anything else of value made available
20to the Department from any source for assistance with outreach
21activities related to the Department's enforcement efforts and
22staffing assistance for boards and commissions under the
23purview of the Department. Any federal indirect cost
24reimbursements received by the Department pursuant to this

 

 

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1Section shall be deposited into the Department of Labor Federal
2Indirect Cost Fund, and such moneys shall be used only for the
3purposes for which they are allowed. Any other federal funds
4received by the Department pursuant to this Section shall be
5deposited in a trust fund with the State Treasurer and held and
6disbursed by him or her in accordance with the Treasurer as
7Custodian of Funds Act, provided that such moneys shall be used
8only for the purposes for which they are contributed and any
9balance remaining shall be returned to the contributor. The
10Department is authorized to promulgate such rules and enter
11into such contracts as it may deem necessary in carrying out
12the provisions of this Section.
13(Source: P.A. 97-745, eff. 7-6-12; 98-463, eff. 8-16-13.)
 
14
ARTICLE 5. FINANCE CHAPTER AMENDATORY PROVISIONS

 
15    Section 5-5. The State Finance Act is amended by changing
16Sections 5h.5, 6z-45, 6z-63, 6z-70, 6z-100, 8.3, 8.12, 8g-1,
1713.2, and 25 and by adding Sections 5.930, 5.931, 5.932, 5.933,
186z-120, 6z-121, and 6z-122 as follows:
 
19    (30 ILCS 105/5.930 new)
20    Sec. 5.930. The Department of Labor Federal Indirect Cost
21Fund.
 
22    (30 ILCS 105/5.931 new)

 

 

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1    Sec. 5.931. The Disaster Response and Recovery Fund.
 
2    (30 ILCS 105/5.932 new)
3    Sec. 5.932. The State Coronavirus Urgent Remediation
4Emergency Fund.
 
5    (30 ILCS 105/5.933 new)
6    Sec. 5.933. The Local Coronavirus Urgent Remediation
7Emergency Fund.
 
8    (30 ILCS 105/5h.5)
9    Sec. 5h.5. Cash flow borrowing and general funds liquidity;
10Fiscal Years 2018, 2019, 2020, and 2021.
11    (a) In order to meet cash flow deficits and to maintain
12liquidity in general funds and the Health Insurance Reserve
13Fund, on and after July 1, 2017 and through June 30 March 1,
142021, the State Treasurer and the State Comptroller, in
15consultation with the Governor's Office of Management and
16Budget, shall make transfers to general funds and the Health
17Insurance Reserve Fund, as directed by the State Comptroller,
18out of special funds of the State, to the extent allowed by
19federal law.
20    No such transfer may reduce the cumulative balance of all
21of the special funds of the State to an amount less than the
22total debt service payable during the 12 months immediately
23following the date of the transfer on any bonded indebtedness

 

 

10100SB1805ham002- 22 -LRB101 08915 JWD 72329 a

1of the State and any certificates issued under the Short Term
2Borrowing Act. At no time shall the outstanding total transfers
3made from the special funds of the State to general funds and
4the Health Insurance Reserve Fund under this Section exceed
5$1,500,000,000 $1,200,000,000; once the amount of
6$1,500,000,000 $1,200,000,000 has been transferred from the
7special funds of the State to general funds and the Health
8Insurance Reserve Fund, additional transfers may be made from
9the special funds of the State to general funds and the Health
10Insurance Reserve Fund under this Section only to the extent
11that moneys have first been re-transferred from general funds
12and the Health Insurance Reserve Fund to those special funds of
13the State. Notwithstanding any other provision of this Section,
14no such transfer may be made from any special fund that is
15exclusively collected by or directly appropriated to any other
16constitutional officer without the written approval of that
17constitutional officer.
18    (b) If moneys have been transferred to general funds and
19the Health Insurance Reserve Fund pursuant to subsection (a) of
20this Section, Public Act 100-23 shall constitute the continuing
21authority for and direction to the State Treasurer and State
22Comptroller to reimburse the funds of origin from general funds
23by transferring to the funds of origin, at such times and in
24such amounts as directed by the Comptroller when necessary to
25support appropriated expenditures from the funds, an amount
26equal to that transferred from them plus any interest that

 

 

10100SB1805ham002- 23 -LRB101 08915 JWD 72329 a

1would have accrued thereon had the transfer not occurred,
2except that any moneys transferred pursuant to subsection (a)
3of this Section shall be repaid to the fund of origin within 48
4months after the date on which they were borrowed. When any of
5the funds from which moneys have been transferred pursuant to
6subsection (a) have insufficient cash from which the State
7Comptroller may make expenditures properly supported by
8appropriations from the fund, then the State Treasurer and
9State Comptroller shall transfer from general funds to the fund
10only such amount as is immediately necessary to satisfy
11outstanding expenditure obligations on a timely basis.
12    (c) On the first day of each quarterly period in each
13fiscal year, until such time as a report indicates that all
14moneys borrowed and interest pursuant to this Section have been
15repaid, the Comptroller shall provide to the President and the
16Minority Leader of the Senate, the Speaker and the Minority
17Leader of the House of Representatives, and the Commission on
18Government Forecasting and Accountability a report on all
19transfers made pursuant to this Section in the prior quarterly
20period. The report must be provided in electronic format. The
21report must include all of the following:
22        (1) the date each transfer was made;
23        (2) the amount of each transfer;
24        (3) in the case of a transfer from general funds to a
25    fund of origin pursuant to subsection (b) of this Section,
26    the amount of interest being paid to the fund of origin;

 

 

10100SB1805ham002- 24 -LRB101 08915 JWD 72329 a

1    and
2        (4) the end of day balance of the fund of origin, the
3    general funds, and the Health Insurance Reserve Fund on the
4    date the transfer was made.
5(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
6101-10, eff. 6-5-19.)
 
7    (30 ILCS 105/6z-45)
8    Sec. 6z-45. The School Infrastructure Fund.
9    (a) The School Infrastructure Fund is created as a special
10fund in the State Treasury.
11    In addition to any other deposits authorized by law,
12beginning January 1, 2000, on the first day of each month, or
13as soon thereafter as may be practical, the State Treasurer and
14State Comptroller shall transfer the sum of $5,000,000 from the
15General Revenue Fund to the School Infrastructure Fund, except
16that, notwithstanding any other provision of law, and in
17addition to any other transfers that may be provided for by
18law, before June 30, 2012, the Comptroller and the Treasurer
19shall transfer $45,000,000 from the General Revenue Fund into
20the School Infrastructure Fund, and, for fiscal year 2013 only,
21the Treasurer and the Comptroller shall transfer $1,250,000
22from the General Revenue Fund to the School Infrastructure Fund
23on the first day of each month; provided, however, that no such
24transfers shall be made from July 1, 2001 through June 30,
252003.

 

 

10100SB1805ham002- 25 -LRB101 08915 JWD 72329 a

1    (a-5) Money in the School Infrastructure Fund may be used
2to pay the expenses of the State Board of Education, the
3Governor's Office of Management and Budget, and the Capital
4Development Board in administering programs under the School
5Construction Law, the total expenses not to exceed $1,315,000
6in any fiscal year.
7    (b) Subject to the transfer provisions set forth below,
8money in the School Infrastructure Fund shall, if and when the
9State of Illinois incurs any bonded indebtedness for the
10construction of school improvements under subsection (e) of
11Section 5 of the General Obligation Bond Act, be set aside and
12used for the purpose of paying and discharging annually the
13principal and interest on that bonded indebtedness then due and
14payable, and for no other purpose.
15    In addition to other transfers to the General Obligation
16Bond Retirement and Interest Fund made pursuant to Section 15
17of the General Obligation Bond Act, upon each delivery of bonds
18issued for construction of school improvements under the School
19Construction Law, the State Comptroller shall compute and
20certify to the State Treasurer the total amount of principal
21of, interest on, and premium, if any, on such bonds during the
22then current and each succeeding fiscal year. With respect to
23the interest payable on variable rate bonds, such
24certifications shall be calculated at the maximum rate of
25interest that may be payable during the fiscal year, after
26taking into account any credits permitted in the related

 

 

10100SB1805ham002- 26 -LRB101 08915 JWD 72329 a

1indenture or other instrument against the amount of such
2interest required to be appropriated for that period.
3    On or before the last day of each month, the State
4Treasurer and State Comptroller shall transfer from the School
5Infrastructure Fund to the General Obligation Bond Retirement
6and Interest Fund an amount sufficient to pay the aggregate of
7the principal of, interest on, and premium, if any, on the
8bonds payable on their next payment date, divided by the number
9of monthly transfers occurring between the last previous
10payment date (or the delivery date if no payment date has yet
11occurred) and the next succeeding payment date. Interest
12payable on variable rate bonds shall be calculated at the
13maximum rate of interest that may be payable for the relevant
14period, after taking into account any credits permitted in the
15related indenture or other instrument against the amount of
16such interest required to be appropriated for that period.
17Interest for which moneys have already been deposited into the
18capitalized interest account within the General Obligation
19Bond Retirement and Interest Fund shall not be included in the
20calculation of the amounts to be transferred under this
21subsection.
22    (b-5) The money deposited into the School Infrastructure
23Fund from transfers pursuant to subsections (c-30) and (c-35)
24of Section 13 of the Illinois Gambling Act shall be applied,
25without further direction, as provided in subsection (b-3) of
26Section 5-35 of the School Construction Law.

 

 

10100SB1805ham002- 27 -LRB101 08915 JWD 72329 a

1    (b-7) In fiscal year 2021 only, of the surplus, if any, in
2the School Infrastructure Fund after payments made pursuant to
3subsections (a-5), (b), and (b-5) of this Section, $20,000,000
4shall be transferred to the General Revenue Fund.
5    (c) The surplus, if any, in the School Infrastructure Fund
6after payments made pursuant to subsections (a-5), (b), and
7(b-5), and (b-7) of this Section shall, subject to
8appropriation, be used as follows:
9    First - to make 3 payments to the School Technology
10Revolving Loan Fund as follows:
11        Transfer of $30,000,000 in fiscal year 1999;
12        Transfer of $20,000,000 in fiscal year 2000; and
13        Transfer of $10,000,000 in fiscal year 2001.
14    Second - to pay any amounts due for grants for school
15construction projects and debt service under the School
16Construction Law.
17    Third - to pay any amounts due for grants for school
18maintenance projects under the School Construction Law.
19(Source: P.A. 100-23, eff. 7-6-17; 101-31, eff. 6-28-19.)
 
20    (30 ILCS 105/6z-63)
21    Sec. 6z-63. The Professional Services Fund.
22    (a) The Professional Services Fund is created as a
23revolving fund in the State treasury. The following moneys
24shall be deposited into the Fund:
25        (1) amounts authorized for transfer to the Fund from

 

 

10100SB1805ham002- 28 -LRB101 08915 JWD 72329 a

1    the General Revenue Fund and other State funds (except for
2    funds classified by the Comptroller as federal trust funds
3    or State trust funds) pursuant to State law or Executive
4    Order;
5        (2) federal funds received by the Department of Central
6    Management Services (the "Department") as a result of
7    expenditures from the Fund;
8        (3) interest earned on moneys in the Fund; and
9        (4) receipts or inter-fund transfers resulting from
10    billings issued by the Department to State agencies for the
11    cost of professional services rendered by the Department
12    that are not compensated through the specific fund
13    transfers authorized by this Section.
14    (b) Moneys in the Fund may be used by the Department for
15reimbursement or payment for:
16        (1) providing professional services to State agencies
17    or other State entities;
18        (2) rendering other services to State agencies at the
19    Governor's direction or to other State entities upon
20    agreement between the Director of Central Management
21    Services and the appropriate official or governing body of
22    the other State entity; or
23        (3) providing for payment of administrative and other
24    expenses incurred by the Department in providing
25    professional services.
26    Beginning in fiscal year 2021, moneys in the Fund may also

 

 

10100SB1805ham002- 29 -LRB101 08915 JWD 72329 a

1be appropriated to and used by the Executive Ethics Commission
2for oversight and administration and by the Chief Procurement
3Officer for general services and operation of the BidBuy system
4previously administered by the Department.
5    (c) State agencies or other State entities may direct the
6Comptroller to process inter-fund transfers or make payment
7through the voucher and warrant process to the Professional
8Services Fund in satisfaction of billings issued under
9subsection (a) of this Section.
10    (d) Reconciliation. For the fiscal year beginning on July
111, 2004 only, the Director of Central Management Services (the
12"Director") shall order that each State agency's payments and
13transfers made to the Fund be reconciled with actual Fund costs
14for professional services provided by the Department on no less
15than an annual basis. The Director may require reports from
16State agencies as deemed necessary to perform this
17reconciliation.
18    (e) (Blank). The following amounts are authorized for
19transfer into the Professional Services Fund for the fiscal
20year beginning July 1, 2004:
21    General Revenue Fund...........................$5,440,431
22    Road Fund........................................$814,468
23    Motor Fuel Tax Fund..............................$263,500
24    Child Support Administrative Fund................$234,013
25    Professions Indirect Cost Fund...................$276,800
26    Capital Development Board Revolving Fund.........$207,610

 

 

10100SB1805ham002- 30 -LRB101 08915 JWD 72329 a

1    Bank & Trust Company Fund........................$200,214
2    State Lottery Fund...............................$193,691
3    Insurance Producer Administration Fund...........$174,672
4    Insurance Financial Regulation Fund..............$168,327
5    Illinois Clean Water Fund........................$124,675
6    Clean Air Act (CAA) Permit Fund...................$91,803
7    Statistical Services Revolving Fund...............$90,959
8    Financial Institution Fund.......................$109,428
9    Horse Racing Fund.................................$71,127
10    Health Insurance Reserve Fund.....................$66,577
11    Solid Waste Management Fund.......................$61,081
12    Guardianship and Advocacy Fund.....................$1,068
13    Agricultural Premium Fund............................$493
14    Wildlife and Fish Fund...............................$247
15    Radiation Protection Fund.........................$33,277
16    Nuclear Safety Emergency Preparedness Fund........$25,652
17    Tourism Promotion Fund.............................$6,814
18    All of these transfers shall be made on July 1, 2004, or as
19soon thereafter as practical. These transfers shall be made
20notwithstanding any other provision of State law to the
21contrary.
22    (e-5) (Blank). Notwithstanding any other provision of
23State law to the contrary, on or after July 1, 2005 and through
24June 30, 2006, in addition to any other transfers that may be
25provided for by law, at the direction of and upon notification
26from the Director of Central Management Services, the State

 

 

10100SB1805ham002- 31 -LRB101 08915 JWD 72329 a

1Comptroller shall direct and the State Treasurer shall transfer
2amounts into the Professional Services Fund from the designated
3funds not exceeding the following totals:
4    Food and Drug Safety Fund..........................$3,249
5    Financial Institution Fund........................$12,942
6    General Professions Dedicated Fund.................$8,579
7    Illinois Department of Agriculture
8        Laboratory Services Revolving Fund...........$1,963
9    Illinois Veterans' Rehabilitation Fund............$11,275
10    State Boating Act Fund............................$27,000
11    State Parks Fund..................................$22,007
12    Agricultural Premium Fund.........................$59,483
13    Fire Prevention Fund..............................$29,862
14    Mental Health Fund................................$78,213
15    Illinois State Pharmacy Disciplinary Fund..........$2,744
16    Radiation Protection Fund.........................$16,034
17    Solid Waste Management Fund.......................$37,669
18    Illinois Gaming Law Enforcement Fund...............$7,260
19    Subtitle D Management Fund.........................$4,659
20    Illinois State Medical Disciplinary Fund...........$8,602
21    Department of Children and
22        Family Services Training Fund.................$29,906
23    Facility Licensing Fund............................$1,083
24    Youth Alcoholism and Substance
25        Abuse Prevention Fund..........................$2,783
26    Plugging and Restoration Fund......................$1,105

 

 

10100SB1805ham002- 32 -LRB101 08915 JWD 72329 a

1    State Crime Laboratory Fund........................$1,353
2    Motor Vehicle Theft Prevention Trust Fund..........$9,190
3    Weights and Measures Fund..........................$4,932
4    Solid Waste Management Revolving
5        Loan Fund......................................$2,735
6    Illinois School Asbestos Abatement Fund............$2,166
7    Violence Prevention Fund...........................$5,176
8    Capital Development Board Revolving Fund..........$14,777
9    DCFS Children's Services Fund..................$1,256,594
10    State Police DUI Fund..............................$1,434
11    Illinois Health Facilities Planning Fund...........$3,191
12    Emergency Public Health Fund.......................$7,996
13    Fair and Exposition Fund...........................$3,732
14    Nursing Dedicated and Professional Fund............$5,792
15    Optometric Licensing and Disciplinary Board Fund...$1,032
16    Underground Resources Conservation Enforcement Fund.$1,221
17    State Rail Freight Loan Repayment Fund.............$6,434
18    Drunk and Drugged Driving Prevention Fund..........$5,473
19    Illinois Affordable Housing Trust Fund...........$118,222
20    Community Water Supply Laboratory Fund............$10,021
21    Used Tire Management Fund.........................$17,524
22    Natural Areas Acquisition Fund....................$15,501
23    Open Space Lands Acquisition
24        and Development Fund..........................$49,105
25    Working Capital Revolving Fund...................$126,344
26    State Garage Revolving Fund.......................$92,513

 

 

10100SB1805ham002- 33 -LRB101 08915 JWD 72329 a

1    Statistical Services Revolving Fund..............$181,949
2    Paper and Printing Revolving Fund..................$3,632
3    Air Transportation Revolving Fund..................$1,969
4    Communications Revolving Fund....................$304,278
5    Environmental Laboratory Certification Fund........$1,357
6    Public Health Laboratory Services Revolving Fund...$5,892
7    Provider Inquiry Trust Fund........................$1,742
8    Lead Poisoning Screening,
9        Prevention, and Abatement Fund.................$8,200
10    Drug Treatment Fund...............................$14,028
11    Feed Control Fund..................................$2,472
12    Plumbing Licensure and Program Fund................$3,521
13    Insurance Premium Tax Refund Fund..................$7,872
14    Tax Compliance and Administration Fund.............$5,416
15    Appraisal Administration Fund......................$2,924
16    Trauma Center Fund................................$40,139
17    Alternate Fuels Fund...............................$1,467
18    Illinois State Fair Fund..........................$13,844
19    State Asset Forfeiture Fund........................$8,210
20    Federal Asset Forfeiture Fund......................$6,471
21    Department of Corrections Reimbursement
22        and Education Fund............................$78,965
23    Health Facility Plan Review Fund...................$3,444
24    LEADS Maintenance Fund.............................$6,075
25    State Offender DNA Identification
26        System Fund....................................$1,712

 

 

10100SB1805ham002- 34 -LRB101 08915 JWD 72329 a

1    Illinois Historic Sites Fund.......................$4,511
2    Public Pension Regulation Fund.....................$2,313
3    Workforce, Technology, and Economic
4        Development Fund...............................$5,357
5    Renewable Energy Resources Trust Fund.............$29,920
6    Energy Efficiency Trust Fund.......................$8,368
7    Pesticide Control Fund.............................$6,687
8    Conservation 2000 Fund............................$30,764
9    Wireless Carrier Reimbursement Fund...............$91,024
10    International Tourism Fund........................$13,057
11    Public Transportation Fund.......................$701,837
12    Horse Racing Fund.................................$18,589
13    Death Certificate Surcharge Fund...................$1,901
14    State Police Wireless Service
15        Emergency Fund.................................$1,012
16    Downstate Public Transportation Fund.............$112,085
17    Motor Carrier Safety Inspection Fund...............$6,543
18    State Police Whistleblower Reward
19        and Protection Fund............................$1,894
20    Illinois Standardbred Breeders Fund................$4,412
21    Illinois Thoroughbred Breeders Fund................$6,635
22    Illinois Clean Water Fund.........................$17,579
23    Independent Academic Medical Center Fund...........$5,611
24    Child Support Administrative Fund................$432,527
25    Corporate Headquarters Relocation
26        Assistance Fund................................$4,047

 

 

10100SB1805ham002- 35 -LRB101 08915 JWD 72329 a

1    Local Initiative Fund.............................$58,762
2    Tourism Promotion Fund............................$88,072
3    Digital Divide Elimination Fund...................$11,593
4    Presidential Library and Museum Operating Fund.....$4,624
5    Metro-East Public Transportation Fund.............$47,787
6    Medical Special Purposes Trust Fund...............$11,779
7    Dram Shop Fund....................................$11,317
8    Illinois State Dental Disciplinary Fund............$1,986
9    Hazardous Waste Research Fund......................$1,333
10    Real Estate License Administration Fund...........$10,886
11    Traffic and Criminal Conviction
12        Surcharge Fund................................$44,798
13    Criminal Justice Information
14        Systems Trust Fund.............................$5,693
15    Design Professionals Administration
16        and Investigation Fund.........................$2,036
17    State Surplus Property Revolving Fund..............$6,829
18    Illinois Forestry Development Fund.................$7,012
19    State Police Services Fund........................$47,072
20    Youth Drug Abuse Prevention Fund...................$1,299
21    Metabolic Screening and Treatment Fund............$15,947
22    Insurance Producer Administration Fund............$30,870
23    Coal Technology Development Assistance Fund.......$43,692
24    Rail Freight Loan Repayment Fund...................$1,016
25    Low-Level Radioactive Waste
26        Facility Development and Operation Fund......$1,989

 

 

10100SB1805ham002- 36 -LRB101 08915 JWD 72329 a

1    Environmental Protection Permit and Inspection Fund.$32,125
2    Park and Conservation Fund........................$41,038
3    Local Tourism Fund................................$34,492
4    Illinois Capital Revolving Loan Fund..............$10,624
5    Illinois Equity Fund...............................$1,929
6    Large Business Attraction Fund.....................$5,554
7    Illinois Beach Marina Fund.........................$5,053
8    International and Promotional Fund.................$1,466
9    Public Infrastructure Construction
10        Loan Revolving Fund............................$3,111
11    Insurance Financial Regulation Fund...............$42,575
12    Total                                          $4,975,487
13    (e-7) (Blank). Notwithstanding any other provision of
14State law to the contrary, on or after July 1, 2006 and through
15June 30, 2007, in addition to any other transfers that may be
16provided for by law, at the direction of and upon notification
17from the Director of Central Management Services, the State
18Comptroller shall direct and the State Treasurer shall transfer
19amounts into the Professional Services Fund from the designated
20funds not exceeding the following totals:
21    Food and Drug Safety Fund..........................$3,300
22    Financial Institution Fund........................$13,000
23    General Professions Dedicated Fund.................$8,600
24    Illinois Department of Agriculture
25        Laboratory Services Revolving Fund.............$2,000
26    Illinois Veterans' Rehabilitation Fund............$11,300

 

 

10100SB1805ham002- 37 -LRB101 08915 JWD 72329 a

1    State Boating Act Fund............................$27,200
2    State Parks Fund..................................$22,100
3    Agricultural Premium Fund.........................$59,800
4    Fire Prevention Fund..............................$30,000
5    Mental Health Fund................................$78,700
6    Illinois State Pharmacy Disciplinary Fund..........$2,800
7    Radiation Protection Fund.........................$16,100
8    Solid Waste Management Fund.......................$37,900
9    Illinois Gaming Law Enforcement Fund...............$7,300
10    Subtitle D Management Fund.........................$4,700
11    Illinois State Medical Disciplinary Fund...........$8,700
12    Facility Licensing Fund............................$1,100
13    Youth Alcoholism and
14        Substance Abuse Prevention Fund................$2,800
15    Plugging and Restoration Fund......................$1,100
16    State Crime Laboratory Fund........................$1,400
17    Motor Vehicle Theft Prevention Trust Fund..........$9,200
18    Weights and Measures Fund..........................$5,000
19    Illinois School Asbestos Abatement Fund............$2,200
20    Violence Prevention Fund...........................$5,200
21    Capital Development Board Revolving Fund..........$14,900
22    DCFS Children's Services Fund..................$1,294,000
23    State Police DUI Fund..............................$1,400
24    Illinois Health Facilities Planning Fund...........$3,200
25    Emergency Public Health Fund.......................$8,000
26    Fair and Exposition Fund...........................$3,800

 

 

10100SB1805ham002- 38 -LRB101 08915 JWD 72329 a

1    Nursing Dedicated and Professional Fund............$5,800
2    Optometric Licensing and Disciplinary Board Fund...$1,000
3    Underground Resources Conservation
4        Enforcement Fund...............................$1,200
5    State Rail Freight Loan Repayment Fund.............$6,500
6    Drunk and Drugged Driving Prevention Fund..........$5,500
7    Illinois Affordable Housing Trust Fund...........$118,900
8    Community Water Supply Laboratory Fund............$10,100
9    Used Tire Management Fund.........................$17,600
10    Natural Areas Acquisition Fund....................$15,600
11    Open Space Lands Acquisition
12        and Development Fund..........................$49,400
13    Working Capital Revolving Fund...................$127,100
14    State Garage Revolving Fund.......................$93,100
15    Statistical Services Revolving Fund..............$183,000
16    Paper and Printing Revolving Fund..................$3,700
17    Air Transportation Revolving Fund..................$2,000
18    Communications Revolving Fund....................$306,100
19    Environmental Laboratory Certification Fund........$1,400
20    Public Health Laboratory Services
21        Revolving Fund.................................$5,900
22    Provider Inquiry Trust Fund........................$1,800
23    Lead Poisoning Screening, Prevention,
24        and Abatement Fund.............................$8,200
25    Drug Treatment Fund...............................$14,100
26    Feed Control Fund..................................$2,500

 

 

10100SB1805ham002- 39 -LRB101 08915 JWD 72329 a

1    Plumbing Licensure and Program Fund................$3,500
2    Insurance Premium Tax Refund Fund..................$7,900
3    Tax Compliance and Administration Fund.............$5,400
4    Appraisal Administration Fund......................$2,900
5    Trauma Center Fund................................$40,400
6    Alternate Fuels Fund...............................$1,500
7    Illinois State Fair Fund..........................$13,900
8    State Asset Forfeiture Fund........................$8,300
9    Department of Corrections
10        Reimbursement and Education Fund..............$79,400
11    Health Facility Plan Review Fund...................$3,500
12    LEADS Maintenance Fund.............................$6,100
13    State Offender DNA Identification System Fund......$1,700
14    Illinois Historic Sites Fund.......................$4,500
15    Public Pension Regulation Fund.....................$2,300
16    Workforce, Technology, and Economic
17        Development Fund...............................$5,400
18    Renewable Energy Resources Trust Fund.............$30,100
19    Energy Efficiency Trust Fund.......................$8,400
20    Pesticide Control Fund.............................$6,700
21    Conservation 2000 Fund............................$30,900
22    Wireless Carrier Reimbursement Fund...............$91,600
23    International Tourism Fund........................$13,100
24    Public Transportation Fund.......................$705,900
25    Horse Racing Fund.................................$18,700
26    Death Certificate Surcharge Fund...................$1,900

 

 

10100SB1805ham002- 40 -LRB101 08915 JWD 72329 a

1    State Police Wireless Service Emergency Fund.......$1,000
2    Downstate Public Transportation Fund.............$112,700
3    Motor Carrier Safety Inspection Fund...............$6,600
4    State Police Whistleblower
5        Reward and Protection Fund.....................$1,900
6    Illinois Standardbred Breeders Fund................$4,400
7    Illinois Thoroughbred Breeders Fund................$6,700
8    Illinois Clean Water Fund.........................$17,700
9    Child Support Administrative Fund................$435,100
10    Tourism Promotion Fund............................$88,600
11    Digital Divide Elimination Fund...................$11,700
12    Presidential Library and Museum Operating Fund.....$4,700
13    Metro-East Public Transportation Fund.............$48,100
14    Medical Special Purposes Trust Fund...............$11,800
15    Dram Shop Fund....................................$11,400
16    Illinois State Dental Disciplinary Fund............$2,000
17    Hazardous Waste Research Fund......................$1,300
18    Real Estate License Administration Fund...........$10,900
19    Traffic and Criminal Conviction Surcharge Fund....$45,100
20    Criminal Justice Information Systems Trust Fund....$5,700
21    Design Professionals Administration
22        and Investigation Fund.........................$2,000
23    State Surplus Property Revolving Fund..............$6,900
24    State Police Services Fund........................$47,300
25    Youth Drug Abuse Prevention Fund...................$1,300
26    Metabolic Screening and Treatment Fund............$16,000

 

 

10100SB1805ham002- 41 -LRB101 08915 JWD 72329 a

1    Insurance Producer Administration Fund............$31,100
2    Coal Technology Development Assistance Fund.......$43,900
3    Low-Level Radioactive Waste Facility
4        Development and Operation Fund.................$2,000
5    Environmental Protection Permit
6        and Inspection Fund...........................$32,300
7    Park and Conservation Fund........................$41,300
8    Local Tourism Fund................................$34,700
9    Illinois Capital Revolving Loan Fund..............$10,700
10    Illinois Equity Fund...............................$1,900
11    Large Business Attraction Fund.....................$5,600
12    Illinois Beach Marina Fund.........................$5,100
13    International and Promotional Fund.................$1,500
14    Public Infrastructure Construction
15        Loan Revolving Fund............................$3,100
16    Insurance Financial Regulation Fund...............$42,800
17    Total                                          $4,918,200
18    (e-10) (Blank). Notwithstanding any other provision of
19State law to the contrary and in addition to any other
20transfers that may be provided for by law, on the first day of
21each calendar quarter of the fiscal year beginning July 1,
222005, or as soon as may be practical thereafter, the State
23Comptroller shall direct and the State Treasurer shall transfer
24from each designated fund into the Professional Services Fund
25amounts equal to one-fourth of each of the following totals:
26    General Revenue Fund...........................$4,440,000

 

 

10100SB1805ham002- 42 -LRB101 08915 JWD 72329 a

1    Road Fund......................................$5,324,411
2    Total                                          $9,764,411
3    (e-15) (Blank). Notwithstanding any other provision of
4State law to the contrary and in addition to any other
5transfers that may be provided for by law, the State
6Comptroller shall direct and the State Treasurer shall transfer
7from the funds specified into the Professional Services Fund
8according to the schedule specified herein as follows:
9    General Revenue Fund...........................$4,466,000
10    Road Fund......................................$5,355,500
11    Total                                          $9,821,500
12    One-fourth of the specified amount shall be transferred on
13each of July 1 and October 1, 2006, or as soon as may be
14practical thereafter, and one-half of the specified amount
15shall be transferred on January 1, 2007, or as soon as may be
16practical thereafter.
17    (e-20) (Blank). Notwithstanding any other provision of
18State law to the contrary, on or after July 1, 2010 and through
19June 30, 2011, in addition to any other transfers that may be
20provided for by law, at the direction of and upon notification
21from the Director of Central Management Services, the State
22Comptroller shall direct and the State Treasurer shall transfer
23amounts into the Professional Services Fund from the designated
24funds not exceeding the following totals:
25    Grade Crossing Protection Fund....................$55,300
26    Financial Institution Fund........................$10,000

 

 

10100SB1805ham002- 43 -LRB101 08915 JWD 72329 a

1    General Professions Dedicated Fund................$11,600
2    Illinois Veterans' Rehabilitation Fund............$10,800
3    State Boating Act Fund............................$23,500
4    State Parks Fund..................................$21,200
5    Agricultural Premium Fund.........................$55,400
6    Fire Prevention Fund..............................$46,100
7    Mental Health Fund................................$45,200
8    Illinois State Pharmacy Disciplinary Fund............$300
9    Radiation Protection Fund.........................$12,900
10    Solid Waste Management Fund.......................$48,100
11    Illinois Gaming Law Enforcement Fund...............$2,900
12    Subtitle D Management Fund.........................$6,300
13    Illinois State Medical Disciplinary Fund...........$9,200
14    Weights and Measures Fund..........................$6,700
15    Violence Prevention Fund...........................$4,000
16    Capital Development Board Revolving Fund...........$7,900
17    DCFS Children's Services Fund....................$804,800
18    Illinois Health Facilities Planning Fund...........$4,000
19    Emergency Public Health Fund.......................$7,600
20    Nursing Dedicated and Professional Fund............$5,600
21    State Rail Freight Loan Repayment Fund.............$1,700
22    Drunk and Drugged Driving Prevention Fund..........$4,600
23    Community Water Supply Laboratory Fund.............$3,100
24    Used Tire Management Fund.........................$15,200
25    Natural Areas Acquisition Fund....................$33,400
26    Open Space Lands Acquisition

 

 

10100SB1805ham002- 44 -LRB101 08915 JWD 72329 a

1        and Development Fund..........................$62,100
2    Working Capital Revolving Fund....................$91,700
3    State Garage Revolving Fund.......................$89,600
4    Statistical Services Revolving Fund..............$277,700
5    Communications Revolving Fund....................$248,100
6    Facilities Management Revolving Fund.............$472,600
7    Public Health Laboratory Services
8        Revolving Fund.................................$5,900
9    Lead Poisoning Screening, Prevention,
10        and Abatement Fund.............................$7,900
11    Drug Treatment Fund................................$8,700
12    Tax Compliance and Administration Fund.............$8,300
13    Trauma Center Fund................................$34,800
14    Illinois State Fair Fund..........................$12,700
15    Department of Corrections
16        Reimbursement and Education Fund..............$77,600
17    Illinois Historic Sites Fund.......................$4,200
18    Pesticide Control Fund.............................$7,000
19    Partners for Conservation Fund....................$25,000
20    International Tourism Fund........................$14,100
21    Horse Racing Fund.................................$14,800
22    Motor Carrier Safety Inspection Fund...............$4,500
23    Illinois Standardbred Breeders Fund................$3,400
24    Illinois Thoroughbred Breeders Fund................$5,200
25    Illinois Clean Water Fund.........................$19,400
26    Child Support Administrative Fund................$398,000

 

 

10100SB1805ham002- 45 -LRB101 08915 JWD 72329 a

1    Tourism Promotion Fund............................$75,300
2    Digital Divide Elimination Fund...................$11,800
3    Presidential Library and Museum Operating Fund....$25,900
4    Medical Special Purposes Trust Fund...............$10,800
5    Dram Shop Fund....................................$12,700
6    Cycle Rider Safety Training Fund...................$7,100
7    State Police Services Fund........................$43,600
8    Metabolic Screening and Treatment Fund............$23,900
9    Insurance Producer Administration Fund............$16,800
10    Coal Technology Development Assistance Fund.......$43,700
11    Environmental Protection Permit
12        and Inspection Fund...........................$21,600
13    Park and Conservation Fund........................$38,100
14    Local Tourism Fund................................$31,800
15    Illinois Capital Revolving Loan Fund...............$5,800
16    Large Business Attraction Fund.......................$300
17    Adeline Jay Geo-Karis Illinois
18        Beach Marina Fund..............................$5,000
19    Insurance Financial Regulation Fund...............$23,000
20    Total                                          $3,547,900
21    (e-25) (Blank). Notwithstanding any other provision of
22State law to the contrary and in addition to any other
23transfers that may be provided for by law, the State
24Comptroller shall direct and the State Treasurer shall transfer
25from the funds specified into the Professional Services Fund
26according to the schedule specified as follows:

 

 

10100SB1805ham002- 46 -LRB101 08915 JWD 72329 a

1    General Revenue Fund...........................$4,600,000
2    Road Fund......................................$4,852,500
3    Total                                          $9,452,500
4    One fourth of the specified amount shall be transferred on
5each of July 1 and October 1, 2010, or as soon as may be
6practical thereafter, and one half of the specified amount
7shall be transferred on January 1, 2011, or as soon as may be
8practical thereafter.
9    (e-30) (Blank). Notwithstanding any other provision of
10State law to the contrary and in addition to any other
11transfers that may be provided for by law, the State
12Comptroller shall direct and the State Treasurer shall transfer
13from the funds specified into the Professional Services Fund
14according to the schedule specified as follows:
15    General Revenue Fund...........................$4,600,000
16    One-fourth of the specified amount shall be transferred on
17each of July 1 and October 1, 2011, or as soon as may be
18practical thereafter, and one-half of the specified amount
19shall be transferred on January 1, 2012, or as soon as may be
20practical thereafter.
21    (e-35) (Blank). Notwithstanding any other provision of
22State law to the contrary, on or after July 1, 2013 and through
23June 30, 2014, in addition to any other transfers that may be
24provided for by law, at the direction of and upon notification
25from the Director of Central Management Services, the State
26Comptroller shall direct and the State Treasurer shall transfer

 

 

10100SB1805ham002- 47 -LRB101 08915 JWD 72329 a

1amounts into the Professional Services Fund from the designated
2funds not exceeding the following totals:
3    Financial Institution Fund.........................$2,500
4    General Professions Dedicated Fund.................$2,000
5    Illinois Veterans' Rehabilitation Fund.............$2,300
6    State Boating Act Fund.............................$5,500
7    State Parks Fund...................................$4,800
8    Agricultural Premium Fund..........................$9,900
9    Fire Prevention Fund..............................$10,300
10    Mental Health Fund................................$14,000
11    Illinois State Pharmacy Disciplinary Fund............$600
12    Radiation Protection Fund..........................$3,400
13    Solid Waste Management Fund........................$7,600
14    Illinois Gaming Law Enforcement Fund.................$800
15    Subtitle D Management Fund...........................$700
16    Illinois State Medical Disciplinary Fund...........$2,000
17    Weights and Measures Fund.........................$20,300
18    ICJIA Violence Prevention Fund.......................$900
19    Capital Development Board Revolving Fund...........$3,100
20    DCFS Children's Services Fund....................$175,500
21    Illinois Health Facilities Planning Fund.............$800
22    Emergency Public Health Fund.......................$1,400
23    Nursing Dedicated and Professional Fund............$1,200
24    State Rail Freight Loan Repayment Fund.............$2,300
25    Drunk and Drugged Driving Prevention Fund............$800
26    Community Water Supply Laboratory Fund...............$500

 

 

10100SB1805ham002- 48 -LRB101 08915 JWD 72329 a

1    Used Tire Management Fund..........................$2,700
2    Natural Areas Acquisition Fund.....................$3,000
3    Open Space Lands Acquisition and Development Fund..$7,300
4    Working Capital Revolving Fund....................$22,900
5    State Garage Revolving Fund.......................$22,100
6    Statistical Services Revolving Fund...............$67,100
7    Communications Revolving Fund.....................$56,900
8    Facilities Management Revolving Fund..............$84,400
9    Public Health Laboratory Services Revolving Fund ....$300
10    Lead Poisoning Screening, Prevention, and
11        Abatement Fund.................................$1,300
12    Tax Compliance and Administration Fund.............$1,700
13    Illinois State Fair Fund...........................$2,300
14    Department of Corrections Reimbursement
15        and Education Fund............................$14,700
16    Illinois Historic Sites Fund.........................$900
17    Pesticide Control Fund.............................$2,000
18    Partners for Conservation Fund.....................$3,300
19    International Tourism Fund.........................$1,200
20    Horse Racing Fund..................................$3,100
21    Motor Carrier Safety Inspection Fund...............$1,000
22    Illinois Thoroughbred Breeders Fund................$1,000
23    Illinois Clean Water Fund..........................$7,400
24    Child Support Administrative Fund.................$82,100
25    Tourism Promotion Fund............................$15,200
26    Presidential Library and Museum

 

 

10100SB1805ham002- 49 -LRB101 08915 JWD 72329 a

1        Operating Fund.................................$4,600
2    Dram Shop Fund.....................................$3,200
3    Cycle Rider Safety Training Fund...................$2,100
4    State Police Services Fund.........................$8,500
5    Metabolic Screening and Treatment Fund.............$6,000
6    Insurance Producer Administration Fund.............$6,700
7    Coal Technology Development Assistance Fund........$6,900
8    Environmental Protection Permit
9        and Inspection Fund ...........................$3,800
10    Park and Conservation Fund.........................$7,500
11    Local Tourism Fund.................................$5,100
12    Illinois Capital Revolving Loan Fund.................$400
13    Adeline Jay Geo-Karis Illinois
14        Beach Marina Fund ...............................$500
15    Insurance Financial Regulation Fund................$8,200
16    Total                                            $740,600
17    (e-40) (Blank). Notwithstanding any other provision of
18State law to the contrary and in addition to any other
19transfers that may be provided for by law, the State
20Comptroller shall direct and the State Treasurer shall transfer
21from the funds specified into the Professional Services Fund
22according to the schedule specified as follows:
23    General Revenue Fund...........................$6,000,000
24    Road Fund......................................$1,161,700
25    Total                                          $7,161,700
26    (e-45) (Blank). Notwithstanding any other provision of

 

 

10100SB1805ham002- 50 -LRB101 08915 JWD 72329 a

1State law to the contrary, on or after July 1, 2014 and through
2June 30, 2015, in addition to any other transfers that may be
3provided for by law, at the direction of and upon notification
4from the Director of Central Management Services, the State
5Comptroller shall direct and the State Treasurer shall transfer
6amounts into the Professional Services Fund from the designated
7funds not exceeding the following totals:
8    Financial Institution Fund.........................$2,500
9    General Professions Dedicated Fund.................$2,000
10    Illinois Veterans' Rehabilitation Fund.............$2,300
11    State Boating Act Fund.............................$5,500
12    State Parks Fund...................................$4,800
13    Agricultural Premium Fund..........................$9,900
14    Fire Prevention Fund..............................$10,300
15    Mental Health Fund................................$14,000
16    Illinois State Pharmacy Disciplinary Fund............$600
17    Radiation Protection Fund..........................$3,400
18    Solid Waste Management Fund........................$7,600
19    Illinois Gaming Law Enforcement Fund.................$800
20    Subtitle D Management Fund...........................$700
21    Illinois State Medical Disciplinary Fund...........$2,000
22    Weights and Measures Fund.........................$20,300
23    ICJIA Violence Prevention Fund.......................$900
24    Capital Development Board Revolving Fund...........$3,100
25    DCFS Children's Services Fund....................$175,500
26    Illinois Health Facilities Planning Fund.............$800

 

 

10100SB1805ham002- 51 -LRB101 08915 JWD 72329 a

1    Emergency Public Health Fund.......................$1,400
2    Nursing Dedicated and Professional Fund............$1,200
3    State Rail Freight Loan Repayment Fund.............$2,300
4    Drunk and Drugged Driving Prevention Fund............$800
5    Community Water Supply Laboratory Fund...............$500
6    Used Tire Management Fund..........................$2,700
7    Natural Areas Acquisition Fund.....................$3,000
8    Open Space Lands Acquisition
9        and Development Fund...........................$7,300
10    Working Capital Revolving Fund....................$22,900
11    State Garage Revolving Fund.......................$22,100
12    Statistical Services Revolving Fund...............$67,100
13    Communications Revolving Fund.....................$56,900
14    Facilities Management Revolving Fund..............$84,400
15    Public Health Laboratory Services
16        Revolving Fund...................................$300
17    Lead Poisoning Screening, Prevention,
18        and Abatement Fund.............................$1,300
19    Tax Compliance and Administration Fund.............$1,700
20    Illinois State Fair Fund...........................$2,300
21    Department of Corrections
22        Reimbursement and Education Fund..............$14,700
23    Illinois Historic Sites Fund.........................$900
24    Pesticide Control Fund.............................$2,000
25    Partners for Conservation Fund.....................$3,300
26    International Tourism Fund.........................$1,200

 

 

10100SB1805ham002- 52 -LRB101 08915 JWD 72329 a

1    Horse Racing Fund..................................$3,100
2    Motor Carrier Safety Inspection Fund...............$1,000
3    Illinois Thoroughbred Breeders Fund................$1,000
4    Illinois Clean Water Fund..........................$7,400
5    Child Support Administrative Fund.................$82,100
6    Tourism Promotion Fund............................$15,200
7    Presidential Library and Museum Operating Fund.....$4,600
8    Dram Shop Fund.....................................$3,200
9    Cycle Rider Safety Training Fund...................$2,100
10    State Police Services Fund.........................$8,500
11    Metabolic Screening and Treatment Fund.............$6,000
12    Insurance Producer Administration Fund.............$6,700
13    Coal Technology Development Assistance Fund........$6,900
14    Environmental Protection Permit
15        and Inspection Fund............................$3,800
16    Park and Conservation Fund.........................$7,500
17    Local Tourism Fund.................................$5,100
18    Illinois Capital Revolving Loan Fund.................$400
19    Adeline Jay Geo-Karis Illinois
20        Beach Marina Fund................................$500
21    Insurance Financial Regulation Fund................$8,200
22    Total                                            $740,600
23    (e-50) (Blank). Notwithstanding any other provision of
24State law to the contrary and in addition to any other
25transfers that may be provided for by law, the State
26Comptroller shall direct and the State Treasurer shall transfer

 

 

10100SB1805ham002- 53 -LRB101 08915 JWD 72329 a

1from the fund specified into the Professional Services Fund
2according to the schedule specified as follows:
3    Road Fund......................................$1,161,700
4    One-fourth of the specified amount shall be transferred on
5each of July 1 and October 1, 2014, or as soon as may be
6practical thereafter, and one-half of the specified amount
7shall be transferred on January 1, 2015, or as soon as may be
8practical thereafter.
9    (f) The term "professional services" means services
10rendered on behalf of State agencies and other State entities
11pursuant to Section 405-293 of the Department of Central
12Management Services Law of the Civil Administrative Code of
13Illinois.
14(Source: P.A. 97-641, eff. 12-19-11; 98-24, eff. 6-19-13;
1598-674, eff. 6-30-14.)
 
16    (30 ILCS 105/6z-70)
17    Sec. 6z-70. The Secretary of State Identification Security
18and Theft Prevention Fund.
19    (a) The Secretary of State Identification Security and
20Theft Prevention Fund is created as a special fund in the State
21treasury. The Fund shall consist of any fund transfers, grants,
22fees, or moneys from other sources received for the purpose of
23funding identification security and theft prevention measures.
24    (b) All moneys in the Secretary of State Identification
25Security and Theft Prevention Fund shall be used, subject to

 

 

10100SB1805ham002- 54 -LRB101 08915 JWD 72329 a

1appropriation, for any costs related to implementing
2identification security and theft prevention measures.
3    (c) (Blank).
4    (d) (Blank).
5    (e) (Blank).
6    (f) (Blank).
7    (g) (Blank).
8    (h) (Blank).
9    (i) (Blank).
10    (j) (Blank).
11    (k) (Blank). Notwithstanding any other provision of State
12law to the contrary, on or after July 1, 2018, and until June
1330, 2019, in addition to any other transfers that may be
14provided for by law, at the direction of and upon notification
15of the Secretary of State, the State Comptroller shall direct
16and the State Treasurer shall transfer amounts into the
17Secretary of State Identification Security and Theft
18Prevention Fund from the designated funds not exceeding the
19following totals:
20    Division of Corporations Registered Limited
21        Liability Partnership Fund...................$287,000
22    Securities Investors Education Fund............$1,500,000
23    Department of Business Services Special
24        Operations Fund............................$3,000,000
25    Securities Audit and Enforcement Fund..........$3,500,000
26    (l) Notwithstanding any other provision of State law to the

 

 

10100SB1805ham002- 55 -LRB101 08915 JWD 72329 a

1contrary, on or after July 1, 2019, and until June 30, 2020, in
2addition to any other transfers that may be provided for by
3law, at the direction of and upon notification of the Secretary
4of State, the State Comptroller shall direct and the State
5Treasurer shall transfer amounts into the Secretary of State
6Identification Security and Theft Prevention Fund from the
7designated funds not exceeding the following totals:
8    Division of Corporations Registered Limited
9        Liability Partnership Fund....................$287,000
10    Securities Investors Education Fund.............$1,500,000
11    Department of Business Services
12        Special Operations Fund.....................$3,000,000
13    Securities Audit and Enforcement Fund...........$3,500,000
14    (m) Notwithstanding any other provision of State law to the
15contrary, on or after July 1, 2020, and until June 30, 2021, in
16addition to any other transfers that may be provided for by
17law, at the direction of and upon notification of the Secretary
18of State, the State Comptroller shall direct and the State
19Treasurer shall transfer amounts into the Secretary of State
20Identification Security and Theft Prevention Fund from the
21designated funds not exceeding the following totals:
22    Division of Corporations Registered Limited
23        Liability Partnership Fund...................$287,000
24    Securities Investors Education Fund..............$1,500,000
25    Department of Business Services Special
26        Operations Fund............................$4,500,000

 

 

10100SB1805ham002- 56 -LRB101 08915 JWD 72329 a

1    Securities Audit and Enforcement Fund..........$5,000,000
2    Corporate Franchise Tax Refund Fund............$3,000,000
3(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
4101-10, eff. 6-5-19.)
 
5    (30 ILCS 105/6z-100)
6    (Section scheduled to be repealed on July 1, 2020)
7    Sec. 6z-100. Capital Development Board Revolving Fund;
8payments into and use. All monies received by the Capital
9Development Board for publications or copies issued by the
10Board, and all monies received for contract administration
11fees, charges, or reimbursements owing to the Board shall be
12deposited into a special fund known as the Capital Development
13Board Revolving Fund, which is hereby created in the State
14treasury. The monies in this Fund shall be used by the Capital
15Development Board, as appropriated, for expenditures for
16personal services, retirement, social security, contractual
17services, legal services, travel, commodities, printing,
18equipment, electronic data processing, or telecommunications.
19For fiscal year 2021, the monies in this Fund may also be
20appropriated to and used by the Executive Ethics Commission for
21oversight and administration of the Chief Procurement Officer
22responsible for capital procurement. Unexpended moneys in the
23Fund shall not be transferred or allocated by the Comptroller
24or Treasurer to any other fund, nor shall the Governor
25authorize the transfer or allocation of those moneys to any

 

 

10100SB1805ham002- 57 -LRB101 08915 JWD 72329 a

1other fund. This Section is repealed July 1, 2021 2020.
2(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
3101-10, eff. 6-5-19.)
 
4    (30 ILCS 105/6z-120 new)
5    Sec. 6z-120. Disaster Response and Recovery Fund.
6    (a) This subsection is declarative of existing law. The
7Disaster Response and Recovery Fund is created as a State trust
8fund in the State treasury for the purpose of receiving funds
9from any sources, public or private, including federal sources,
10to be used for costs of responding to and recovering from
11disasters declared by the Governor and other emergencies.
12Moneys in the Disaster Response and Recovery Fund may be
13expended for qualifying purposes at the direction of the
14Governor and in accordance with Sections 8 and 9 of the
15Illinois Emergency Management Agency Act and the Emergency
16Management Assistance Compact Act.
17    (b) Federal funds received by the State from the
18Coronavirus Relief Fund established in Section 5001 of the
19federal Coronavirus Aid, Relief, and Economic Security (CARES)
20Act may be deposited into the Disaster Response and Recovery
21Fund and accounted for separately from any other moneys in the
22Fund. Such federal funds shall be transferred, distributed or
23expended from the Disaster Response and Recovery Fund only for
24purposes permitted in the federal Coronavirus Aid, Relief, and
25Economic Security (CARES) Act and related federal guidance, and

 

 

10100SB1805ham002- 58 -LRB101 08915 JWD 72329 a

1as authorized by this Section. At any time, the Governor may
2direct the transfer of any portion of such federal funds to the
3State Coronavirus Urgent Remediation Emergency (State CURE)
4Fund or the Local Coronavirus Urgent Remediation Emergency
5(Local CURE) Fund for further use in accordance with the
6purposes authorized in the federal Coronavirus Aid, Relief, and
7Economic Security (CARES) Act, as it may be amended, and
8related federal guidance.
 
9    (30 ILCS 105/6z-121 new)
10    Sec. 6z-121. State Coronavirus Urgent Remediation
11Emergency Fund.
12    (a) The State Coronavirus Urgent Remediation Emergency
13(State CURE) Fund is created as a federal trust fund within the
14State treasury. The State CURE Fund shall be held separate and
15apart from all other funds in the State treasury. The State
16CURE Fund is established: (1) to receive, directly or
17indirectly, federal funds from the Coronavirus Relief Fund in
18accordance with Section 5001 of the federal Coronavirus Aid,
19Relief, and Economic Security (CARES) Act or from any other
20federal fund pursuant to any other provision of federal law;
21and (2) to provide for the transfer, distribution and
22expenditure of such federal funds as permitted in the federal
23Coronavirus Aid, Relief, and Economic Security (CARES) Act and
24related federal guidance or any other federal law, and as
25authorized by this Section.

 

 

10100SB1805ham002- 59 -LRB101 08915 JWD 72329 a

1    (b) Federal funds received by the State from the
2Coronavirus Relief Fund in accordance with Section 5001 of the
3federal Coronavirus Aid, Relief, and Economic Security (CARES)
4Act, or any other federal funds received pursuant to any other
5federal law, may be deposited, directly or indirectly, into the
6State CURE Fund.
7    (c) All federal funds received into the State CURE Fund
8from the Coronavirus Relief Fund may be transferred or expended
9by the Illinois Emergency Management Agency at the direction of
10the Governor for the specific purposes permitted by the federal
11Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
12related regulations or federal guidance, and any terms and
13conditions of the federal awards received by the State
14thereunder. A portion of the federal funds received from the
15Coronavirus Relief Fund or from any other federal fund pursuant
16to any other provision of federal law may be transferred to the
17Local Coronavirus Urgent Remediation Emergency (Local CURE)
18Fund from time to time for the provision and administration of
19grants to units of local government as permitted by the federal
20Coronavirus Aid, Relief, and Economic Security (CARES) Act, any
21related federal guidance, and any other additional federal law
22that may provide authorization. Funds in the State CURE Fund
23also may be transferred to other funds in the State treasury as
24reimbursement for expenditures made from such other funds if
25the expenditures are eligible for federal reimbursement under
26Section 5001 of the federal Coronavirus Aid, Relief, and

 

 

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1Economic Security (CARES) Act and related federal guidance.
2Funds in the State CURE Fund also may be expended directly on
3expenditures eligible for federal reimbursement under Section
45001 of the federal Coronavirus Aid, Relief, and Economic
5Security (CARES) Act and related federal guidance.
6    (d) Once the General Assembly has enacted appropriations
7from the State CURE Fund, the expenditure of funds from the
8State CURE Fund shall be subject to appropriation by the
9General Assembly, and shall be administered by the Illinois
10Emergency Management Agency at the direction of the Governor.
11The Illinois Emergency Management Agency, and other agencies as
12named in appropriations, shall transfer, distribute or expend
13the funds. Funds in the State CURE Fund also may be transferred
14to other funds in the State treasury as reimbursement for
15expenditures made from such other funds if the expenditures are
16eligible for federal reimbursement under Section 5001 of the
17federal Coronavirus Aid, Relief, and Economic Security (CARES)
18Act and related federal guidance, as directed by the Governor.
19Additional funds that may be received from the federal
20government from legislation enacted in response to the impact
21of Coronavirus Disease 2019, including fiscal stabilization
22payments that replace revenues lost due to Coronavirus Disease
232019, may be transferred or distributed in the manner
24authorized or required by any related federal guidance.
25    (e) Unexpended funds in the State CURE Fund shall be paid
26back to the federal government at the direction of the

 

 

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1Governor.
 
2    (30 ILCS 105/6z-122 new)
3    Sec. 6z-122. Local Coronavirus Urgent Remediation
4Emergency Fund.
5    (a) The Local Coronavirus Urgent Remediation Emergency
6Fund, or Local CURE Fund, is created as a federal trust fund
7within the State treasury. The Local CURE Fund shall be held
8separate and apart from all other funds of the State. The Local
9CURE Fund is established: (1) to receive transfers from either
10the Disaster Response and Recovery Fund or the State
11Coronavirus Urgent Remediation Emergency (State CURE) Fund of
12federal funds received by the State from the Coronavirus Relief
13Fund in accordance with Section 5001 of the federal Coronavirus
14Aid, Relief, and Economic Security (CARES) Act or pursuant to
15any other provision of federal law; and (2) to provide for the
16administration and payment of grants and expense
17reimbursements to units of local government as permitted in the
18federal Coronavirus Aid, Relief, and Economic Security (CARES)
19Act and related federal guidance, as authorized by this
20Section, and as authorized in the Department of Commerce and
21Economic Opportunity Act.
22    (b) A portion of the funds received into either the
23Disaster Response and Recovery Fund or the State CURE Fund from
24the Coronavirus Relief Fund in accordance with Section 5001 of
25the federal Coronavirus Aid, Relief, and Economic Security

 

 

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1(CARES) Act may be transferred into the Local CURE Fund from
2time to time. Such funds transferred to the Local CURE Fund may
3be used by the Department of Commerce and Economic Opportunity
4only to provide for the awarding and administration and payment
5of grants and expense reimbursements to units of local
6government for the specific purposes permitted by the federal
7Coronavirus Aid, Relief, and Economic Security (CARES) Act and
8any related federal guidance, the terms and conditions of the
9federal awards through which the funds are received by the
10State, in accordance with the procedures established in this
11Section, and as authorized in the Department of Commerce and
12Economic Opportunity Act.
13    (c) Unless federal guidance expands the authorized uses,
14the funds received by units of local government from the Local
15CURE Fund may be used only to cover the costs of the units of
16local government that (1) are necessary expenditures incurred
17due to the public health emergency caused by the Coronavirus
18Disease 2019, (2) were not accounted for in the budget of the
19State or unit of local government most recently approved as of
20March 27, 2020: and are incurred on or after March 1, 2020 and
21before December 31, 2020; however, if new federal guidance or
22new federal law expands authorized uses, then the funds may be
23used for any other permitted purposes.
24    (d) The expenditure of funds from the Local CURE Fund shall
25be subject to appropriation by the General Assembly.
26    (e) Unexpended funds in the Local CURE Fund shall be

 

 

10100SB1805ham002- 63 -LRB101 08915 JWD 72329 a

1transferred or paid back to the State CURE Fund at the
2direction of the Governor.
 
3    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
4    Sec. 8.3. Money in the Road Fund shall, if and when the
5State of Illinois incurs any bonded indebtedness for the
6construction of permanent highways, be set aside and used for
7the purpose of paying and discharging annually the principal
8and interest on that bonded indebtedness then due and payable,
9and for no other purpose. The surplus, if any, in the Road Fund
10after the payment of principal and interest on that bonded
11indebtedness then annually due shall be used as follows:
12        first -- to pay the cost of administration of Chapters
13    2 through 10 of the Illinois Vehicle Code, except the cost
14    of administration of Articles I and II of Chapter 3 of that
15    Code, and to pay the costs of the Executive Ethics
16    Commission for oversight and administration of the Chief
17    Procurement Officer for transportation; and
18        secondly -- for expenses of the Department of
19    Transportation for construction, reconstruction,
20    improvement, repair, maintenance, operation, and
21    administration of highways in accordance with the
22    provisions of laws relating thereto, or for any purpose
23    related or incident to and connected therewith, including
24    the separation of grades of those highways with railroads
25    and with highways and including the payment of awards made

 

 

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1    by the Illinois Workers' Compensation Commission under the
2    terms of the Workers' Compensation Act or Workers'
3    Occupational Diseases Act for injury or death of an
4    employee of the Division of Highways in the Department of
5    Transportation; or for the acquisition of land and the
6    erection of buildings for highway purposes, including the
7    acquisition of highway right-of-way or for investigations
8    to determine the reasonably anticipated future highway
9    needs; or for making of surveys, plans, specifications and
10    estimates for and in the construction and maintenance of
11    flight strips and of highways necessary to provide access
12    to military and naval reservations, to defense industries
13    and defense-industry sites, and to the sources of raw
14    materials and for replacing existing highways and highway
15    connections shut off from general public use at military
16    and naval reservations and defense-industry sites, or for
17    the purchase of right-of-way, except that the State shall
18    be reimbursed in full for any expense incurred in building
19    the flight strips; or for the operating and maintaining of
20    highway garages; or for patrolling and policing the public
21    highways and conserving the peace; or for the operating
22    expenses of the Department relating to the administration
23    of public transportation programs; or, during fiscal year
24    2020 only, for the purposes of a grant not to exceed
25    $8,394,800 to the Regional Transportation Authority on
26    behalf of PACE for the purpose of ADA/Para-transit

 

 

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1    expenses; or, during fiscal year 2021 only, for the
2    purposes of a grant not to exceed $8,394,800 to the
3    Regional Transportation Authority on behalf of PACE for the
4    purpose of ADA/Para-transit expenses; or for any of those
5    purposes or any other purpose that may be provided by law.
6    Appropriations for any of those purposes are payable from
7the Road Fund. Appropriations may also be made from the Road
8Fund for the administrative expenses of any State agency that
9are related to motor vehicles or arise from the use of motor
10vehicles.
11    Beginning with fiscal year 1980 and thereafter, no Road
12Fund monies shall be appropriated to the following Departments
13or agencies of State government for administration, grants, or
14operations; but this limitation is not a restriction upon
15appropriating for those purposes any Road Fund monies that are
16eligible for federal reimbursement:
17        1. Department of Public Health;
18        2. Department of Transportation, only with respect to
19    subsidies for one-half fare Student Transportation and
20    Reduced Fare for Elderly, except during fiscal year 2019
21    only when no more than $17,570,000 may be expended and
22    except fiscal year 2020 only when no more than $17,570,000
23    may be expended and except fiscal year 2021 only when no
24    more than $17,570,000 may be expended;
25        3. Department of Central Management Services, except
26    for expenditures incurred for group insurance premiums of

 

 

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1    appropriate personnel;
2        4. Judicial Systems and Agencies.
3    Beginning with fiscal year 1981 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except for expenditures
10    with respect to the Division of Operations;
11        2. Department of Transportation, only with respect to
12    Intercity Rail Subsidies, except during fiscal year 2019
13    only when no more than $52,000,000 may be expended and
14    except fiscal year 2020 only when no more than $50,000,000
15    may be expended and except fiscal year 2021 only when no
16    more than $50,000,000 may be expended, and Rail Freight
17    Services.
18    Beginning with fiscal year 1982 and thereafter, no Road
19Fund monies shall be appropriated to the following Departments
20or agencies of State government for administration, grants, or
21operations; but this limitation is not a restriction upon
22appropriating for those purposes any Road Fund monies that are
23eligible for federal reimbursement: Department of Central
24Management Services, except for awards made by the Illinois
25Workers' Compensation Commission under the terms of the
26Workers' Compensation Act or Workers' Occupational Diseases

 

 

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1Act for injury or death of an employee of the Division of
2Highways in the Department of Transportation.
3    Beginning with fiscal year 1984 and thereafter, no Road
4Fund monies shall be appropriated to the following Departments
5or agencies of State government for administration, grants, or
6operations; but this limitation is not a restriction upon
7appropriating for those purposes any Road Fund monies that are
8eligible for federal reimbursement:
9        1. Department of State Police, except not more than 40%
10    of the funds appropriated for the Division of Operations;
11        2. State Officers.
12    Beginning with fiscal year 1984 and thereafter, no Road
13Fund monies shall be appropriated to any Department or agency
14of State government for administration, grants, or operations
15except as provided hereafter; but this limitation is not a
16restriction upon appropriating for those purposes any Road Fund
17monies that are eligible for federal reimbursement. It shall
18not be lawful to circumvent the above appropriation limitations
19by governmental reorganization or other methods.
20Appropriations shall be made from the Road Fund only in
21accordance with the provisions of this Section.
22    Money in the Road Fund shall, if and when the State of
23Illinois incurs any bonded indebtedness for the construction of
24permanent highways, be set aside and used for the purpose of
25paying and discharging during each fiscal year the principal
26and interest on that bonded indebtedness as it becomes due and

 

 

10100SB1805ham002- 68 -LRB101 08915 JWD 72329 a

1payable as provided in the Transportation Bond Act, and for no
2other purpose. The surplus, if any, in the Road Fund after the
3payment of principal and interest on that bonded indebtedness
4then annually due shall be used as follows:
5        first -- to pay the cost of administration of Chapters
6    2 through 10 of the Illinois Vehicle Code; and
7        secondly -- no Road Fund monies derived from fees,
8    excises, or license taxes relating to registration,
9    operation and use of vehicles on public highways or to
10    fuels used for the propulsion of those vehicles, shall be
11    appropriated or expended other than for costs of
12    administering the laws imposing those fees, excises, and
13    license taxes, statutory refunds and adjustments allowed
14    thereunder, administrative costs of the Department of
15    Transportation, including, but not limited to, the
16    operating expenses of the Department relating to the
17    administration of public transportation programs, payment
18    of debts and liabilities incurred in construction and
19    reconstruction of public highways and bridges, acquisition
20    of rights-of-way for and the cost of construction,
21    reconstruction, maintenance, repair, and operation of
22    public highways and bridges under the direction and
23    supervision of the State, political subdivision, or
24    municipality collecting those monies, or during fiscal
25    year 2019 only for the purposes of a grant not to exceed
26    $3,825,000 to the Regional Transportation Authority on

 

 

10100SB1805ham002- 69 -LRB101 08915 JWD 72329 a

1    behalf of PACE for the purpose of ADA/Para-transit
2    expenses, or during fiscal year 2020 only for the purposes
3    of a grant not to exceed $8,394,800 to the Regional
4    Transportation Authority on behalf of PACE for the purpose
5    of ADA/Para-transit expenses, or during fiscal year 2021
6    only for the purposes of a grant not to exceed $8,394,800
7    to the Regional Transportation Authority on behalf of PACE
8    for the purpose of ADA/Para-transit expenses, and the costs
9    for patrolling and policing the public highways (by State,
10    political subdivision, or municipality collecting that
11    money) for enforcement of traffic laws. The separation of
12    grades of such highways with railroads and costs associated
13    with protection of at-grade highway and railroad crossing
14    shall also be permissible.
15    Appropriations for any of such purposes are payable from
16the Road Fund or the Grade Crossing Protection Fund as provided
17in Section 8 of the Motor Fuel Tax Law.
18    Except as provided in this paragraph, beginning with fiscal
19year 1991 and thereafter, no Road Fund monies shall be
20appropriated to the Department of State Police for the purposes
21of this Section in excess of its total fiscal year 1990 Road
22Fund appropriations for those purposes unless otherwise
23provided in Section 5g of this Act. For fiscal years 2003,
242004, 2005, 2006, and 2007 only, no Road Fund monies shall be
25appropriated to the Department of State Police for the purposes
26of this Section in excess of $97,310,000. For fiscal year 2008

 

 

10100SB1805ham002- 70 -LRB101 08915 JWD 72329 a

1only, no Road Fund monies shall be appropriated to the
2Department of State Police for the purposes of this Section in
3excess of $106,100,000. For fiscal year 2009 only, no Road Fund
4monies shall be appropriated to the Department of State Police
5for the purposes of this Section in excess of $114,700,000.
6Beginning in fiscal year 2010, no road fund moneys shall be
7appropriated to the Department of State Police. It shall not be
8lawful to circumvent this limitation on appropriations by
9governmental reorganization or other methods unless otherwise
10provided in Section 5g of this Act.
11    In fiscal year 1994, no Road Fund monies shall be
12appropriated to the Secretary of State for the purposes of this
13Section in excess of the total fiscal year 1991 Road Fund
14appropriations to the Secretary of State for those purposes,
15plus $9,800,000. It shall not be lawful to circumvent this
16limitation on appropriations by governmental reorganization or
17other method.
18    Beginning with fiscal year 1995 and thereafter, no Road
19Fund monies shall be appropriated to the Secretary of State for
20the purposes of this Section in excess of the total fiscal year
211994 Road Fund appropriations to the Secretary of State for
22those purposes. It shall not be lawful to circumvent this
23limitation on appropriations by governmental reorganization or
24other methods.
25    Beginning with fiscal year 2000, total Road Fund
26appropriations to the Secretary of State for the purposes of

 

 

10100SB1805ham002- 71 -LRB101 08915 JWD 72329 a

1this Section shall not exceed the amounts specified for the
2following fiscal years:
3    Fiscal Year 2000$80,500,000;
4    Fiscal Year 2001$80,500,000;
5    Fiscal Year 2002$80,500,000;
6    Fiscal Year 2003$130,500,000;
7    Fiscal Year 2004$130,500,000;
8    Fiscal Year 2005$130,500,000;
9    Fiscal Year 2006 $130,500,000;
10    Fiscal Year 2007 $130,500,000;
11    Fiscal Year 2008$130,500,000;
12    Fiscal Year 2009 $130,500,000.
13    For fiscal year 2010, no road fund moneys shall be
14appropriated to the Secretary of State.
15    Beginning in fiscal year 2011, moneys in the Road Fund
16shall be appropriated to the Secretary of State for the
17exclusive purpose of paying refunds due to overpayment of fees
18related to Chapter 3 of the Illinois Vehicle Code unless
19otherwise provided for by law.
20    It shall not be lawful to circumvent this limitation on
21appropriations by governmental reorganization or other
22methods.
23    No new program may be initiated in fiscal year 1991 and
24thereafter that is not consistent with the limitations imposed
25by this Section for fiscal year 1984 and thereafter, insofar as
26appropriation of Road Fund monies is concerned.

 

 

10100SB1805ham002- 72 -LRB101 08915 JWD 72329 a

1    Nothing in this Section prohibits transfers from the Road
2Fund to the State Construction Account Fund under Section 5e of
3this Act; nor to the General Revenue Fund, as authorized by
4Public Act 93-25.
5    The additional amounts authorized for expenditure in this
6Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
7shall be repaid to the Road Fund from the General Revenue Fund
8in the next succeeding fiscal year that the General Revenue
9Fund has a positive budgetary balance, as determined by
10generally accepted accounting principles applicable to
11government.
12    The additional amounts authorized for expenditure by the
13Secretary of State and the Department of State Police in this
14Section by Public Act 94-91 shall be repaid to the Road Fund
15from the General Revenue Fund in the next succeeding fiscal
16year that the General Revenue Fund has a positive budgetary
17balance, as determined by generally accepted accounting
18principles applicable to government.
19(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
20100-863, eff.8-14-18; 101-10, eff. 6-5-19.)
 
21    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
22    Sec. 8.12. State Pensions Fund.
23    (a) The moneys in the State Pensions Fund shall be used
24exclusively for the administration of the Revised Uniform
25Unclaimed Property Act and for the expenses incurred by the

 

 

10100SB1805ham002- 73 -LRB101 08915 JWD 72329 a

1Auditor General for administering the provisions of Section
22-8.1 of the Illinois State Auditing Act and for operational
3expenses of the Office of the State Treasurer and for the
4funding of the unfunded liabilities of the designated
5retirement systems. For the purposes of this Section,
6"operational expenses of the Office of the State Treasurer"
7includes the acquisition of land and buildings in State fiscal
8years 2019 and 2020 for use by the Office of the State
9Treasurer, as well as construction, reconstruction,
10improvement, repair, and maintenance, in accordance with the
11provisions of laws relating thereto, of such lands and
12buildings beginning in State fiscal year 2019 and thereafter.
13Beginning in State fiscal year 2022 2021, payments to the
14designated retirement systems under this Section shall be in
15addition to, and not in lieu of, any State contributions
16required under the Illinois Pension Code.
17    "Designated retirement systems" means:
18        (1) the State Employees' Retirement System of
19    Illinois;
20        (2) the Teachers' Retirement System of the State of
21    Illinois;
22        (3) the State Universities Retirement System;
23        (4) the Judges Retirement System of Illinois; and
24        (5) the General Assembly Retirement System.
25    (b) Each year the General Assembly may make appropriations
26from the State Pensions Fund for the administration of the

 

 

10100SB1805ham002- 74 -LRB101 08915 JWD 72329 a

1Revised Uniform Unclaimed Property Act.
2    (c) As soon as possible after July 30, 2004 (the effective
3date of Public Act 93-839), the General Assembly shall
4appropriate from the State Pensions Fund (1) to the State
5Universities Retirement System the amount certified under
6Section 15-165 during the prior year, (2) to the Judges
7Retirement System of Illinois the amount certified under
8Section 18-140 during the prior year, and (3) to the General
9Assembly Retirement System the amount certified under Section
102-134 during the prior year as part of the required State
11contributions to each of those designated retirement systems.
12If the amount in the State Pensions Fund does not exceed the
13sum of the amounts certified in Sections 15-165, 18-140, and
142-134 by at least $5,000,000, the amount paid to each
15designated retirement system under this subsection shall be
16reduced in proportion to the amount certified by each of those
17designated retirement systems.
18    (c-5) For fiscal years 2006 through 2021 2020, the General
19Assembly shall appropriate from the State Pensions Fund to the
20State Universities Retirement System the amount estimated to be
21available during the fiscal year in the State Pensions Fund;
22provided, however, that the amounts appropriated under this
23subsection (c-5) shall not reduce the amount in the State
24Pensions Fund below $5,000,000.
25    (c-6) For fiscal year 2022 2021 and each fiscal year
26thereafter, as soon as may be practical after any money is

 

 

10100SB1805ham002- 75 -LRB101 08915 JWD 72329 a

1deposited into the State Pensions Fund from the Unclaimed
2Property Trust Fund, the State Treasurer shall apportion the
3deposited amount among the designated retirement systems as
4defined in subsection (a) to reduce their actuarial reserve
5deficiencies. The State Comptroller and State Treasurer shall
6pay the apportioned amounts to the designated retirement
7systems to fund the unfunded liabilities of the designated
8retirement systems. The amount apportioned to each designated
9retirement system shall constitute a portion of the amount
10estimated to be available for appropriation from the State
11Pensions Fund that is the same as that retirement system's
12portion of the total actual reserve deficiency of the systems,
13as determined annually by the Governor's Office of Management
14and Budget at the request of the State Treasurer. The amounts
15apportioned under this subsection shall not reduce the amount
16in the State Pensions Fund below $5,000,000.
17    (d) The Governor's Office of Management and Budget shall
18determine the individual and total reserve deficiencies of the
19designated retirement systems. For this purpose, the
20Governor's Office of Management and Budget shall utilize the
21latest available audit and actuarial reports of each of the
22retirement systems and the relevant reports and statistics of
23the Public Employee Pension Fund Division of the Department of
24Insurance.
25    (d-1) (Blank).
26    (e) The changes to this Section made by Public Act 88-593

 

 

10100SB1805ham002- 76 -LRB101 08915 JWD 72329 a

1shall first apply to distributions from the Fund for State
2fiscal year 1996.
3(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
4100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
56-5-19; 101-487, eff. 8-23-19; revised 9-12-19.)
 
6    (30 ILCS 105/8g-1)
7    Sec. 8g-1. Fund transfers.
8    (a) (Blank).
9    (b) (Blank).
10    (c) (Blank).
11    (d) (Blank).
12    (e) (Blank).
13    (f) (Blank).
14    (g) (Blank).
15    (h) (Blank).
16    (i) (Blank).
17    (j) (Blank).
18    (k) (Blank).
19    (l) (Blank).
20    (m) (Blank).
21    (n) (Blank). In addition to any other transfers that may be
22provided for by law, on July 1, 2019, or as soon thereafter as
23practical, the State Comptroller shall direct and the State
24Treasurer shall transfer the sum of $800,000 from the General
25Revenue Fund to the Grant Accountability and Transparency Fund.

 

 

10100SB1805ham002- 77 -LRB101 08915 JWD 72329 a

1    (o) (Blank). In addition to any other transfers that may be
2provided for by law, on July 1, 2019, or as soon thereafter as
3practical, the State Comptroller shall direct and the State
4Treasurer shall transfer the sum of $60,000,000 from the
5Tourism Promotion Fund to the General Revenue Fund.
6    (p) (Blank). In addition to any other transfers that may be
7provided for by law, on July 1, 2019, or as soon thereafter as
8practical, the State Comptroller shall direct and the State
9Treasurer shall transfer amounts from the State Police
10Whistleblower Reward and Protection Fund to the designated fund
11not exceeding the following amount:
12    Firearm Dealer License Certification Fund......$5,000,000
13    (q) (Blank). In addition to any other transfers that may be
14provided for by law, on July 1, 2019, or as soon thereafter as
15practical, the State Comptroller shall direct and the State
16Treasurer shall transfer the sum of $500,000 from the General
17Revenue Fund to the Governor's Administrative Fund.
18    (r) In addition to any other transfers that may be provided
19for by law, on July 1, 2020, or as soon thereafter as
20practical, the State Comptroller shall direct and the State
21Treasurer shall transfer the sum of $500,000 from the General
22Revenue Fund to the Grant Accountability and Transparency Fund.
23    (s) In addition to any other transfers that may be provided
24for by law, on July 1, 2020, or as soon thereafter as
25practical, the State Comptroller shall direct and the State
26Treasurer shall transfer the sum of $500,000 from the General

 

 

10100SB1805ham002- 78 -LRB101 08915 JWD 72329 a

1Revenue Fund to the Governor's Administrative Fund.
2    (t) In addition to any other transfers that may be provided
3for by law, on July 1, 2020, or as soon thereafter as
4practical, the State Comptroller shall direct and the State
5Treasurer shall transfer the sum of $320,000 from the General
6Revenue Fund to the Coal Development Fund.
7(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
8101-10, eff. 6-5-19.)
 
9    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
10    Sec. 13.2. Transfers among line item appropriations.
11    (a) Transfers among line item appropriations from the same
12treasury fund for the objects specified in this Section may be
13made in the manner provided in this Section when the balance
14remaining in one or more such line item appropriations is
15insufficient for the purpose for which the appropriation was
16made.
17    (a-1) No transfers may be made from one agency to another
18agency, nor may transfers be made from one institution of
19higher education to another institution of higher education
20except as provided by subsection (a-4).
21    (a-2) Except as otherwise provided in this Section,
22transfers may be made only among the objects of expenditure
23enumerated in this Section, except that no funds may be
24transferred from any appropriation for personal services, from
25any appropriation for State contributions to the State

 

 

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1Employees' Retirement System, from any separate appropriation
2for employee retirement contributions paid by the employer, nor
3from any appropriation for State contribution for employee
4group insurance.
5    (a-2.5) (Blank).
6    (a-3) Further, if an agency receives a separate
7appropriation for employee retirement contributions paid by
8the employer, any transfer by that agency into an appropriation
9for personal services must be accompanied by a corresponding
10transfer into the appropriation for employee retirement
11contributions paid by the employer, in an amount sufficient to
12meet the employer share of the employee contributions required
13to be remitted to the retirement system.
14    (a-4) Long-Term Care Rebalancing. The Governor may
15designate amounts set aside for institutional services
16appropriated from the General Revenue Fund or any other State
17fund that receives monies for long-term care services to be
18transferred to all State agencies responsible for the
19administration of community-based long-term care programs,
20including, but not limited to, community-based long-term care
21programs administered by the Department of Healthcare and
22Family Services, the Department of Human Services, and the
23Department on Aging, provided that the Director of Healthcare
24and Family Services first certifies that the amounts being
25transferred are necessary for the purpose of assisting persons
26in or at risk of being in institutional care to transition to

 

 

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1community-based settings, including the financial data needed
2to prove the need for the transfer of funds. The total amounts
3transferred shall not exceed 4% in total of the amounts
4appropriated from the General Revenue Fund or any other State
5fund that receives monies for long-term care services for each
6fiscal year. A notice of the fund transfer must be made to the
7General Assembly and posted at a minimum on the Department of
8Healthcare and Family Services website, the Governor's Office
9of Management and Budget website, and any other website the
10Governor sees fit. These postings shall serve as notice to the
11General Assembly of the amounts to be transferred. Notice shall
12be given at least 30 days prior to transfer.
13    (b) In addition to the general transfer authority provided
14under subsection (c), the following agencies have the specific
15transfer authority granted in this subsection:
16    The Department of Healthcare and Family Services is
17authorized to make transfers representing savings attributable
18to not increasing grants due to the births of additional
19children from line items for payments of cash grants to line
20items for payments for employment and social services for the
21purposes outlined in subsection (f) of Section 4-2 of the
22Illinois Public Aid Code.
23    The Department of Children and Family Services is
24authorized to make transfers not exceeding 2% of the aggregate
25amount appropriated to it within the same treasury fund for the
26following line items among these same line items: Foster Home

 

 

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1and Specialized Foster Care and Prevention, Institutions and
2Group Homes and Prevention, and Purchase of Adoption and
3Guardianship Services.
4    The Department on Aging is authorized to make transfers not
5exceeding 10% 2% of the aggregate amount appropriated to it
6within the same treasury fund for the following Community Care
7Program line items among these same line items: purchase of
8services covered by the Community Care Program and
9Comprehensive Case Coordination.
10    The State Board of Education is authorized to make
11transfers from line item appropriations within the same
12treasury fund for General State Aid, General State Aid - Hold
13Harmless, and Evidence-Based Funding, provided that no such
14transfer may be made unless the amount transferred is no longer
15required for the purpose for which that appropriation was made,
16to the line item appropriation for Transitional Assistance when
17the balance remaining in such line item appropriation is
18insufficient for the purpose for which the appropriation was
19made.
20    The State Board of Education is authorized to make
21transfers between the following line item appropriations
22within the same treasury fund: Disabled Student
23Services/Materials (Section 14-13.01 of the School Code),
24Disabled Student Transportation Reimbursement (Section
2514-13.01 of the School Code), Disabled Student Tuition -
26Private Tuition (Section 14-7.02 of the School Code),

 

 

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1Extraordinary Special Education (Section 14-7.02b of the
2School Code), Reimbursement for Free Lunch/Breakfast Program,
3Summer School Payments (Section 18-4.3 of the School Code), and
4Transportation - Regular/Vocational Reimbursement (Section
529-5 of the School Code). Such transfers shall be made only
6when the balance remaining in one or more such line item
7appropriations is insufficient for the purpose for which the
8appropriation was made and provided that no such transfer may
9be made unless the amount transferred is no longer required for
10the purpose for which that appropriation was made.
11    The Department of Healthcare and Family Services is
12authorized to make transfers not exceeding 4% of the aggregate
13amount appropriated to it, within the same treasury fund, among
14the various line items appropriated for Medical Assistance.
15    (c) The sum of such transfers for an agency in a fiscal
16year shall not exceed 2% of the aggregate amount appropriated
17to it within the same treasury fund for the following objects:
18Personal Services; Extra Help; Student and Inmate
19Compensation; State Contributions to Retirement Systems; State
20Contributions to Social Security; State Contribution for
21Employee Group Insurance; Contractual Services; Travel;
22Commodities; Printing; Equipment; Electronic Data Processing;
23Operation of Automotive Equipment; Telecommunications
24Services; Travel and Allowance for Committed, Paroled and
25Discharged Prisoners; Library Books; Federal Matching Grants
26for Student Loans; Refunds; Workers' Compensation,

 

 

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1Occupational Disease, and Tort Claims; Late Interest Penalties
2under the State Prompt Payment Act and Sections 368a and 370a
3of the Illinois Insurance Code; and, in appropriations to
4institutions of higher education, Awards and Grants.
5Notwithstanding the above, any amounts appropriated for
6payment of workers' compensation claims to an agency to which
7the authority to evaluate, administer and pay such claims has
8been delegated by the Department of Central Management Services
9may be transferred to any other expenditure object where such
10amounts exceed the amount necessary for the payment of such
11claims.
12    (c-1) (Blank).
13    (c-2) (Blank).
14    (c-3) (Blank).
15    (c-4) (Blank).
16    (c-5) (Blank). Special provisions for State fiscal year
172019. Notwithstanding any other provision of this Section, for
18State fiscal year 2019, transfers among line item
19appropriations to a State agency from the same State treasury
20fund may be made for operational or lump sum expenses only,
21provided that the sum of such transfers for a State agency in
22State fiscal year 2019 shall not exceed 4% of the aggregate
23amount appropriated to that State agency for operational or
24lump sum expenses for State fiscal year 2019. For the purpose
25of this subsection (c-5), "operational or lump sum expenses"
26includes the following objects: personal services; extra help;

 

 

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1student and inmate compensation; State contributions to
2retirement systems; State contributions to social security;
3State contributions for employee group insurance; contractual
4services; travel; commodities; printing; equipment; electronic
5data processing; operation of automotive equipment;
6telecommunications services; travel and allowance for
7committed, paroled, and discharged prisoners; library books;
8federal matching grants for student loans; refunds; workers'
9compensation, occupational disease, and tort claims; lump sum
10and other purposes; and lump sum operations. For the purpose of
11this subsection (c-5), "State agency" does not include the
12Attorney General, the Secretary of State, the Comptroller, the
13Treasurer, or the legislative or judicial branches.
14    (c-6) Special provisions for State fiscal year 2020.
15Notwithstanding any other provision of this Section, for State
16fiscal year 2020, transfers among line item appropriations to a
17State agency from the same State treasury fund may be made for
18operational or lump sum expenses only, provided that the sum of
19such transfers for a State agency in State fiscal year 2020
20shall not exceed 4% of the aggregate amount appropriated to
21that State agency for operational or lump sum expenses for
22State fiscal year 2020. For the purpose of this subsection
23(c-6), "operational or lump sum expenses" includes the
24following objects: personal services; extra help; student and
25inmate compensation; State contributions to retirement
26systems; State contributions to social security; State

 

 

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1contributions for employee group insurance; contractual
2services; travel; commodities; printing; equipment; electronic
3data processing; operation of automotive equipment;
4telecommunications services; travel and allowance for
5committed, paroled, and discharged prisoners; library books;
6federal matching grants for student loans; refunds; workers'
7compensation, occupational disease, and tort claims; Late
8Interest Penalties under the State Prompt Payment Act and
9Sections 368a and 370a of the Illinois Insurance Code; lump sum
10and other purposes; and lump sum operations. For the purpose of
11this subsection (c-6), "State agency" does not include the
12Attorney General, the Secretary of State, the Comptroller, the
13Treasurer, or the judicial or legislative branches.
14    (c-7) Special provisions for State fiscal year 2021.
15Notwithstanding any other provision of this Section, for State
16fiscal year 2021, transfers among line item appropriations to a
17State agency from the same State treasury fund may be made for
18operational or lump sum expenses only, provided that the sum of
19such transfers for a State agency in State fiscal year 2021
20shall not exceed 8% of the aggregate amount appropriated to
21that State agency for operational or lump sum expenses for
22State fiscal year 2021. For the purpose of this subsection,
23"operational or lump sum expenses" includes the following
24objects: personal services; extra help; student and inmate
25compensation; State contributions to retirement systems; State
26contributions to social security; State contributions for

 

 

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1employee group insurance; contractual services; travel;
2commodities; printing; equipment; electronic data processing;
3operation of automotive equipment; telecommunications
4services; travel and allowance for committed, paroled, and
5discharged prisoners; library books; federal matching grants
6for student loans; refunds; workers' compensation,
7occupational disease, and tort claims; Late Interest Penalties
8under the State Prompt Payment Act and Sections 368a and 370a
9of the Illinois Insurance Code; lump sum and other purposes;
10and lump sum operations. For the purpose of this subsection,
11"State agency" does not include the Attorney General, the
12Secretary of State, the Comptroller, the Treasurer, or the
13judicial or legislative branches.
14    (d) Transfers among appropriations made to agencies of the
15Legislative and Judicial departments and to the
16constitutionally elected officers in the Executive branch
17require the approval of the officer authorized in Section 10 of
18this Act to approve and certify vouchers. Transfers among
19appropriations made to the University of Illinois, Southern
20Illinois University, Chicago State University, Eastern
21Illinois University, Governors State University, Illinois
22State University, Northeastern Illinois University, Northern
23Illinois University, Western Illinois University, the Illinois
24Mathematics and Science Academy and the Board of Higher
25Education require the approval of the Board of Higher Education
26and the Governor. Transfers among appropriations to all other

 

 

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1agencies require the approval of the Governor.
2    The officer responsible for approval shall certify that the
3transfer is necessary to carry out the programs and purposes
4for which the appropriations were made by the General Assembly
5and shall transmit to the State Comptroller a certified copy of
6the approval which shall set forth the specific amounts
7transferred so that the Comptroller may change his records
8accordingly. The Comptroller shall furnish the Governor with
9information copies of all transfers approved for agencies of
10the Legislative and Judicial departments and transfers
11approved by the constitutionally elected officials of the
12Executive branch other than the Governor, showing the amounts
13transferred and indicating the dates such changes were entered
14on the Comptroller's records.
15    (e) The State Board of Education, in consultation with the
16State Comptroller, may transfer line item appropriations for
17General State Aid or Evidence-Based Funding among the Common
18School Fund and the Education Assistance Fund, and, for State
19fiscal year 2020 and each fiscal year thereafter, the Fund for
20the Advancement of Education. With the advice and consent of
21the Governor's Office of Management and Budget, the State Board
22of Education, in consultation with the State Comptroller, may
23transfer line item appropriations between the General Revenue
24Fund and the Education Assistance Fund for the following
25programs:
26        (1) Disabled Student Personnel Reimbursement (Section

 

 

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1    14-13.01 of the School Code);
2        (2) Disabled Student Transportation Reimbursement
3    (subsection (b) of Section 14-13.01 of the School Code);
4        (3) Disabled Student Tuition - Private Tuition
5    (Section 14-7.02 of the School Code);
6        (4) Extraordinary Special Education (Section 14-7.02b
7    of the School Code);
8        (5) Reimbursement for Free Lunch/Breakfast Programs;
9        (6) Summer School Payments (Section 18-4.3 of the
10    School Code);
11        (7) Transportation - Regular/Vocational Reimbursement
12    (Section 29-5 of the School Code);
13        (8) Regular Education Reimbursement (Section 18-3 of
14    the School Code); and
15        (9) Special Education Reimbursement (Section 14-7.03
16    of the School Code).
17    (f) For State fiscal year 2020 and each fiscal year
18thereafter only, the Department on Aging, in consultation with
19the State Comptroller, with the advice and consent of the
20Governor's Office of Management and Budget, may transfer line
21item appropriations for purchase of services covered by the
22Community Care Program between the General Revenue Fund and the
23Commitment to Human Services Fund.
24(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
25100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
268-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,

 

 

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1eff. 8-9-19.)
 
2    (30 ILCS 105/25)  (from Ch. 127, par. 161)
3    Sec. 25. Fiscal year limitations.
4    (a) All appropriations shall be available for expenditure
5for the fiscal year or for a lesser period if the Act making
6that appropriation so specifies. A deficiency or emergency
7appropriation shall be available for expenditure only through
8June 30 of the year when the Act making that appropriation is
9enacted unless that Act otherwise provides.
10    (b) Outstanding liabilities as of June 30, payable from
11appropriations which have otherwise expired, may be paid out of
12the expiring appropriations during the 2-month period ending at
13the close of business on August 31. Any service involving
14professional or artistic skills or any personal services by an
15employee whose compensation is subject to income tax
16withholding must be performed as of June 30 of the fiscal year
17in order to be considered an "outstanding liability as of June
1830" that is thereby eligible for payment out of the expiring
19appropriation.
20    (b-1) However, payment of tuition reimbursement claims
21under Section 14-7.03 or 18-3 of the School Code may be made by
22the State Board of Education from its appropriations for those
23respective purposes for any fiscal year, even though the claims
24reimbursed by the payment may be claims attributable to a prior
25fiscal year, and payments may be made at the direction of the

 

 

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1State Superintendent of Education from the fund from which the
2appropriation is made without regard to any fiscal year
3limitations, except as required by subsection (j) of this
4Section. Beginning on June 30, 2021, payment of tuition
5reimbursement claims under Section 14-7.03 or 18-3 of the
6School Code as of June 30, payable from appropriations that
7have otherwise expired, may be paid out of the expiring
8appropriation during the 4-month period ending at the close of
9business on October 31.
10    (b-2) (Blank).
11    (b-2.5) (Blank).
12    (b-2.6) (Blank).
13    (b-2.6a) (Blank).
14    (b-2.6b) (Blank).
15    (b-2.6c) (Blank). All outstanding liabilities as of June
1630, 2019, payable from appropriations that would otherwise
17expire at the conclusion of the lapse period for fiscal year
182019, and interest penalties payable on those liabilities under
19the State Prompt Payment Act, may be paid out of the expiring
20appropriations until December 31, 2019, without regard to the
21fiscal year in which the payment is made, as long as vouchers
22for the liabilities are received by the Comptroller no later
23than October 31, 2019.
24    (b-2.6d) All outstanding liabilities as of June 30, 2020,
25payable from appropriations that would otherwise expire at the
26conclusion of the lapse period for fiscal year 2020, and

 

 

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1interest penalties payable on those liabilities under the State
2Prompt Payment Act, may be paid out of the expiring
3appropriations until December 31, 2020, without regard to the
4fiscal year in which the payment is made, as long as vouchers
5for the liabilities are received by the Comptroller no later
6than September 30, 2020.
7    (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019, and
82020, and 2021, interest penalties payable under the State
9Prompt Payment Act associated with a voucher for which payment
10is issued after June 30 may be paid out of the next fiscal
11year's appropriation. The future year appropriation must be for
12the same purpose and from the same fund as the original
13payment. An interest penalty voucher submitted against a future
14year appropriation must be submitted within 60 days after the
15issuance of the associated voucher, except that, for fiscal
16year 2018 only, an interest penalty voucher submitted against a
17future year appropriation must be submitted within 60 days of
18June 5, 2019 (the effective date of Public Act 101-10) this
19amendatory Act of the 101st General Assembly. The Comptroller
20must issue the interest payment within 60 days after acceptance
21of the interest voucher.
22    (b-3) Medical payments may be made by the Department of
23Veterans' Affairs from its appropriations for those purposes
24for any fiscal year, without regard to the fact that the
25medical services being compensated for by such payment may have
26been rendered in a prior fiscal year, except as required by

 

 

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1subsection (j) of this Section. Beginning on June 30, 2021,
2medical payments payable from appropriations that have
3otherwise expired may be paid out of the expiring appropriation
4during the 4-month period ending at the close of business on
5October 31.
6    (b-4) Medical payments and child care payments may be made
7by the Department of Human Services (as successor to the
8Department of Public Aid) from appropriations for those
9purposes for any fiscal year, without regard to the fact that
10the medical or child care services being compensated for by
11such payment may have been rendered in a prior fiscal year; and
12payments may be made at the direction of the Department of
13Healthcare and Family Services (or successor agency) from the
14Health Insurance Reserve Fund without regard to any fiscal year
15limitations, except as required by subsection (j) of this
16Section. Beginning on June 30, 2021, medical and child care
17payments made by the Department of Human Services and payments
18made at the discretion of the Department of Healthcare and
19Family Services (or successor agency) from the Health Insurance
20Reserve Fund and payable from appropriations that have
21otherwise expired may be paid out of the expiring appropriation
22during the 4-month period ending at the close of business on
23October 31.
24    (b-5) Medical payments may be made by the Department of
25Human Services from its appropriations relating to substance
26abuse treatment services for any fiscal year, without regard to

 

 

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1the fact that the medical services being compensated for by
2such payment may have been rendered in a prior fiscal year,
3provided the payments are made on a fee-for-service basis
4consistent with requirements established for Medicaid
5reimbursement by the Department of Healthcare and Family
6Services, except as required by subsection (j) of this Section.
7Beginning on June 30, 2021, medical payments made by the
8Department of Human Services relating to substance abuse
9treatment services payable from appropriations that have
10otherwise expired may be paid out of the expiring appropriation
11during the 4-month period ending at the close of business on
12October 31.
13    (b-6) (Blank).
14    (b-7) Payments may be made in accordance with a plan
15authorized by paragraph (11) or (12) of Section 405-105 of the
16Department of Central Management Services Law from
17appropriations for those payments without regard to fiscal year
18limitations.
19    (b-8) Reimbursements to eligible airport sponsors for the
20construction or upgrading of Automated Weather Observation
21Systems may be made by the Department of Transportation from
22appropriations for those purposes for any fiscal year, without
23regard to the fact that the qualification or obligation may
24have occurred in a prior fiscal year, provided that at the time
25the expenditure was made the project had been approved by the
26Department of Transportation prior to June 1, 2012 and, as a

 

 

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1result of recent changes in federal funding formulas, can no
2longer receive federal reimbursement.
3    (b-9) (Blank).
4    (c) Further, payments may be made by the Department of
5Public Health and the Department of Human Services (acting as
6successor to the Department of Public Health under the
7Department of Human Services Act) from their respective
8appropriations for grants for medical care to or on behalf of
9premature and high-mortality risk infants and their mothers and
10for grants for supplemental food supplies provided under the
11United States Department of Agriculture Women, Infants and
12Children Nutrition Program, for any fiscal year without regard
13to the fact that the services being compensated for by such
14payment may have been rendered in a prior fiscal year, except
15as required by subsection (j) of this Section. Beginning on
16June 30, 2021, payments made by the Department of Public Health
17and the Department of Human Services from their respective
18appropriations for grants for medical care to or on behalf of
19premature and high-mortality risk infants and their mothers and
20for grants for supplemental food supplies provided under the
21United States Department of Agriculture Women, Infants and
22Children Nutrition Program payable from appropriations that
23have otherwise expired may be paid out of the expiring
24appropriations during the 4-month period ending at the close of
25business on October 31.
26    (d) The Department of Public Health and the Department of

 

 

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1Human Services (acting as successor to the Department of Public
2Health under the Department of Human Services Act) shall each
3annually submit to the State Comptroller, Senate President,
4Senate Minority Leader, Speaker of the House, House Minority
5Leader, and the respective Chairmen and Minority Spokesmen of
6the Appropriations Committees of the Senate and the House, on
7or before December 31, a report of fiscal year funds used to
8pay for services provided in any prior fiscal year. This report
9shall document by program or service category those
10expenditures from the most recently completed fiscal year used
11to pay for services provided in prior fiscal years.
12    (e) The Department of Healthcare and Family Services, the
13Department of Human Services (acting as successor to the
14Department of Public Aid), and the Department of Human Services
15making fee-for-service payments relating to substance abuse
16treatment services provided during a previous fiscal year shall
17each annually submit to the State Comptroller, Senate
18President, Senate Minority Leader, Speaker of the House, House
19Minority Leader, the respective Chairmen and Minority
20Spokesmen of the Appropriations Committees of the Senate and
21the House, on or before November 30, a report that shall
22document by program or service category those expenditures from
23the most recently completed fiscal year used to pay for (i)
24services provided in prior fiscal years and (ii) services for
25which claims were received in prior fiscal years.
26    (f) The Department of Human Services (as successor to the

 

 

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1Department of Public Aid) shall annually submit to the State
2Comptroller, Senate President, Senate Minority Leader, Speaker
3of the House, House Minority Leader, and the respective
4Chairmen and Minority Spokesmen of the Appropriations
5Committees of the Senate and the House, on or before December
631, a report of fiscal year funds used to pay for services
7(other than medical care) provided in any prior fiscal year.
8This report shall document by program or service category those
9expenditures from the most recently completed fiscal year used
10to pay for services provided in prior fiscal years.
11    (g) In addition, each annual report required to be
12submitted by the Department of Healthcare and Family Services
13under subsection (e) shall include the following information
14with respect to the State's Medicaid program:
15        (1) Explanations of the exact causes of the variance
16    between the previous year's estimated and actual
17    liabilities.
18        (2) Factors affecting the Department of Healthcare and
19    Family Services' liabilities, including, but not limited
20    to, numbers of aid recipients, levels of medical service
21    utilization by aid recipients, and inflation in the cost of
22    medical services.
23        (3) The results of the Department's efforts to combat
24    fraud and abuse.
25    (h) As provided in Section 4 of the General Assembly
26Compensation Act, any utility bill for service provided to a

 

 

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1General Assembly member's district office for a period
2including portions of 2 consecutive fiscal years may be paid
3from funds appropriated for such expenditure in either fiscal
4year.
5    (i) An agency which administers a fund classified by the
6Comptroller as an internal service fund may issue rules for:
7        (1) billing user agencies in advance for payments or
8    authorized inter-fund transfers based on estimated charges
9    for goods or services;
10        (2) issuing credits, refunding through inter-fund
11    transfers, or reducing future inter-fund transfers during
12    the subsequent fiscal year for all user agency payments or
13    authorized inter-fund transfers received during the prior
14    fiscal year which were in excess of the final amounts owed
15    by the user agency for that period; and
16        (3) issuing catch-up billings to user agencies during
17    the subsequent fiscal year for amounts remaining due when
18    payments or authorized inter-fund transfers received from
19    the user agency during the prior fiscal year were less than
20    the total amount owed for that period.
21User agencies are authorized to reimburse internal service
22funds for catch-up billings by vouchers drawn against their
23respective appropriations for the fiscal year in which the
24catch-up billing was issued or by increasing an authorized
25inter-fund transfer during the current fiscal year. For the
26purposes of this Act, "inter-fund transfers" means transfers

 

 

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1without the use of the voucher-warrant process, as authorized
2by Section 9.01 of the State Comptroller Act.
3    (i-1) Beginning on July 1, 2021, all outstanding
4liabilities, not payable during the 4-month lapse period as
5described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and
6(c) of this Section, that are made from appropriations for that
7purpose for any fiscal year, without regard to the fact that
8the services being compensated for by those payments may have
9been rendered in a prior fiscal year, are limited to only those
10claims that have been incurred but for which a proper bill or
11invoice as defined by the State Prompt Payment Act has not been
12received by September 30th following the end of the fiscal year
13in which the service was rendered.
14    (j) Notwithstanding any other provision of this Act, the
15aggregate amount of payments to be made without regard for
16fiscal year limitations as contained in subsections (b-1),
17(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and
18determined by using Generally Accepted Accounting Principles,
19shall not exceed the following amounts:
20        (1) $6,000,000,000 for outstanding liabilities related
21    to fiscal year 2012;
22        (2) $5,300,000,000 for outstanding liabilities related
23    to fiscal year 2013;
24        (3) $4,600,000,000 for outstanding liabilities related
25    to fiscal year 2014;
26        (4) $4,000,000,000 for outstanding liabilities related

 

 

10100SB1805ham002- 99 -LRB101 08915 JWD 72329 a

1    to fiscal year 2015;
2        (5) $3,300,000,000 for outstanding liabilities related
3    to fiscal year 2016;
4        (6) $2,600,000,000 for outstanding liabilities related
5    to fiscal year 2017;
6        (7) $2,000,000,000 for outstanding liabilities related
7    to fiscal year 2018;
8        (8) $1,300,000,000 for outstanding liabilities related
9    to fiscal year 2019;
10        (9) $600,000,000 for outstanding liabilities related
11    to fiscal year 2020; and
12        (10) $0 for outstanding liabilities related to fiscal
13    year 2021 and fiscal years thereafter.
14    (k) Department of Healthcare and Family Services Medical
15Assistance Payments.
16        (1) Definition of Medical Assistance.
17            For purposes of this subsection, the term "Medical
18        Assistance" shall include, but not necessarily be
19        limited to, medical programs and services authorized
20        under Titles XIX and XXI of the Social Security Act,
21        the Illinois Public Aid Code, the Children's Health
22        Insurance Program Act, the Covering ALL KIDS Health
23        Insurance Act, the Long Term Acute Care Hospital
24        Quality Improvement Transfer Program Act, and medical
25        care to or on behalf of persons suffering from chronic
26        renal disease, persons suffering from hemophilia, and

 

 

10100SB1805ham002- 100 -LRB101 08915 JWD 72329 a

1        victims of sexual assault.
2        (2) Limitations on Medical Assistance payments that
3    may be paid from future fiscal year appropriations.
4            (A) The maximum amounts of annual unpaid Medical
5        Assistance bills received and recorded by the
6        Department of Healthcare and Family Services on or
7        before June 30th of a particular fiscal year
8        attributable in aggregate to the General Revenue Fund,
9        Healthcare Provider Relief Fund, Tobacco Settlement
10        Recovery Fund, Long-Term Care Provider Fund, and the
11        Drug Rebate Fund that may be paid in total by the
12        Department from future fiscal year Medical Assistance
13        appropriations to those funds are: $700,000,000 for
14        fiscal year 2013 and $100,000,000 for fiscal year 2014
15        and each fiscal year thereafter.
16            (B) Bills for Medical Assistance services rendered
17        in a particular fiscal year, but received and recorded
18        by the Department of Healthcare and Family Services
19        after June 30th of that fiscal year, may be paid from
20        either appropriations for that fiscal year or future
21        fiscal year appropriations for Medical Assistance.
22        Such payments shall not be subject to the requirements
23        of subparagraph (A).
24            (C) Medical Assistance bills received by the
25        Department of Healthcare and Family Services in a
26        particular fiscal year, but subject to payment amount

 

 

10100SB1805ham002- 101 -LRB101 08915 JWD 72329 a

1        adjustments in a future fiscal year may be paid from a
2        future fiscal year's appropriation for Medical
3        Assistance. Such payments shall not be subject to the
4        requirements of subparagraph (A).
5            (D) Medical Assistance payments made by the
6        Department of Healthcare and Family Services from
7        funds other than those specifically referenced in
8        subparagraph (A) may be made from appropriations for
9        those purposes for any fiscal year without regard to
10        the fact that the Medical Assistance services being
11        compensated for by such payment may have been rendered
12        in a prior fiscal year. Such payments shall not be
13        subject to the requirements of subparagraph (A).
14        (3) Extended lapse period for Department of Healthcare
15    and Family Services Medical Assistance payments.
16    Notwithstanding any other State law to the contrary,
17    outstanding Department of Healthcare and Family Services
18    Medical Assistance liabilities, as of June 30th, payable
19    from appropriations which have otherwise expired, may be
20    paid out of the expiring appropriations during the 6-month
21    period ending at the close of business on December 31st.
22    (l) The changes to this Section made by Public Act 97-691
23shall be effective for payment of Medical Assistance bills
24incurred in fiscal year 2013 and future fiscal years. The
25changes to this Section made by Public Act 97-691 shall not be
26applied to Medical Assistance bills incurred in fiscal year

 

 

10100SB1805ham002- 102 -LRB101 08915 JWD 72329 a

12012 or prior fiscal years.
2    (m) The Comptroller must issue payments against
3outstanding liabilities that were received prior to the lapse
4period deadlines set forth in this Section as soon thereafter
5as practical, but no payment may be issued after the 4 months
6following the lapse period deadline without the signed
7authorization of the Comptroller and the Governor.
8(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
9101-10, eff. 6-5-19; 101-275, eff. 8-9-19; revised 9-12-19.)
 
10    Section 5-7. The State Finance Act is amended by changing
11Section 6z-27 as follows:
 
12    (30 ILCS 105/6z-27)
13    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
14transferred, appropriated and used only for the purposes
15authorized by, and subject to the limitations and conditions
16prescribed by, the State Auditing Act.
17    Within 30 days after the effective date of this amendatory
18Act of the 101st General Assembly, the State Comptroller shall
19order transferred and the State Treasurer shall transfer from
20the following funds moneys in the specified amounts for deposit
21into the Audit Expense Fund:
22Aggregate Operations Regulatory Fund......................806
23Agricultural Premium Fund..............................21,601
24Anna Veterans Home Fund................................14,618

 

 

10100SB1805ham002- 103 -LRB101 08915 JWD 72329 a

1Appraisal Administration Fund...........................4,086
2Attorney General Court Ordered and Voluntary Compliance
3    Payment Projects Fund..............................17,446
4Attorney General Whistleblower Reward and Protection Fund.7,344
5Bank and Trust Company Fund............................87,912
6Brownfields Redevelopment Fund............................550
7Capital Development Board Revolving Fund................1,724
8Care Provider Fund for Persons with a Developmental
9    Disability..........................................5,445
10CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
11Cemetery Oversight Licensing and Disciplinary Fund......4,432
12Chicago State University Education Improvement Fund.....5,211
13Child Support Administrative Fund.......................3,088
14Clean Air Act Permit Fund...............................6,766
15Coal Technology Development Assistance Fund............11,280
16Commitment to Human Services Fund.....................103,833
17Common School Fund....................................411,164
18Community Mental Health Medicaid Trust Fund............10,138
19Community Water Supply Laboratory Fund....................548
20Corporate Franchise Tax Refund Fund.......................751
21Credit Union Fund......................................19,740
22Cycle Rider Safety Training Fund..........................982
23DCFS Children's Services Fund.........................273,107
24Department of Business Services Special
25    Operations Fund.....................................4,386
26Department of Corrections Reimbursement and

 

 

10100SB1805ham002- 104 -LRB101 08915 JWD 72329 a

1    Education Fund.....................................36,230
2Department of Human Services Community Services Fund....4,757
3Design Professionals Administration and
4    Investigation Fund..................................5,198
5Downstate Public Transportation Fund...................42,630
6Downstate Transit Improvement Fund......................1,807
7Drivers Education Fund..................................1,351
8Drug Rebate Fund.......................................21,955
9Drug Treatment Fund.......................................508
10Education Assistance Fund...........................1,901,464
11Environmental Protection Permit and Inspection Fund.....5,397
12Estate Tax Refund Fund....................................637
13Facilities Management Revolving Fund...................13,775
14Fair and Exposition Fund..................................863
15Federal High Speed Rail Trust Fund......................9,230
16Federal Workforce Training Fund.......................208,014
17Feed Control Fund.......................................1,319
18Fertilizer Control Fund.................................1,247
19Fire Prevention Fund....................................3,876
20Fund for the Advancement of Education..................46,221
21General Professions Dedicated Fund.....................26,266
22General Revenue Fund...............................17,653,153
23Grade Crossing Protection Fund..........................3,737
24Hazardous Waste Fund....................................3,625
25Health and Human Services Medicaid Trust Fund...........5,263
26Healthcare Provider Relief Fund.......................115,415

 

 

10100SB1805ham002- 105 -LRB101 08915 JWD 72329 a

1Horse Racing Fund.....................................184,337
2Hospital Provider Fund.................................62,701
3Illinois Affordable Housing Trust Fund..................7,103
4Illinois Charity Bureau Fund............................2,108
5Illinois Clean Water Fund...............................8,679
6Illinois Forestry Development Fund......................6,189
7Illinois Gaming Law Enforcement Fund....................1,277
8Illinois Power Agency Operations Fund..................43,568
9Illinois State Dental Disciplinary Fund.................4,344
10Illinois State Fair Fund................................5,690
11Illinois State Medical Disciplinary Fund...............20,283
12Illinois State Pharmacy Disciplinary Fund...............9,856
13Illinois Veterans Assistance Fund.......................2,494
14Illinois Workers' Compensation Commission Operations Fund.2,896
15IMSA Income Fund........................................8,012
16Income Tax Refund Fund................................152,206
17Insurance Financial Regulation Fund...................104,597
18Insurance Premium Tax Refund Fund.......................9,901
19Insurance Producer Administration Fund................105,702
20International Tourism Fund..............................7,000
21LaSalle Veterans Home Fund.............................31,489
22LEADS Maintenance Fund....................................607
23Live and Learn Fund.....................................8,302
24Local Government Distributive Fund....................102,508
25Local Tourism Fund.....................................28,421
26Long-Term Care Provider Fund............................7,140

 

 

10100SB1805ham002- 106 -LRB101 08915 JWD 72329 a

1Manteno Veterans Home Fund.............................47,417
2Medical Interagency Program Fund..........................669
3Mental Health Fund......................................7,492
4Monitoring Device Driving Permit Administration Fee Fund..762
5Motor Carrier Safety Inspection Fund....................1,114
6Motor Fuel Tax Fund...................................141,788
7Motor Vehicle License Plate Fund........................5,366
8Nursing Dedicated and Professional Fund................10,746
9Open Space Lands Acquisition and Development Fund......25,584
10Optometric Licensing and Disciplinary Board Fund........1,099
11Partners for Conservation Fund.........................20,187
12Pawnbroker Regulation Fund..............................1,072
13Personal Property Tax Replacement Fund.................88,655
14Pesticide Control Fund..................................5,617
15Professional Services Fund..............................2,795
16Professions Indirect Cost Fund........................180,536
17Public Pension Regulation Fund..........................8,434
18Public Transportation Fund.............................97,777
19Quincy Veterans Home Fund..............................57,745
20Real Estate License Administration Fund................32,015
21Regional Transportation Authority Occupation
22    and Use Tax Replacement Fund........................3,123
23Registered Certified Public Accountants' Administration and
24    Disciplinary Fund...................................2,560
25Renewable Energy Resources Trust Fund.....................797
26Rental Housing Support Program Fund.......................949

 

 

10100SB1805ham002- 107 -LRB101 08915 JWD 72329 a

1Residential Finance Regulatory Fund....................20,349
2Road Fund.............................................557,727
3Roadside Memorial Fund....................................582
4Salmon Fund...............................................548
5Savings Bank Regulatory Fund............................2,100
6School Infrastructure Fund.............................18,703
7Secretary of State DUI Administration Fund................867
8Secretary of State Identification Security and Theft
9Prevention Fund.........................................4,660
10Secretary of State Special License Plate Fund...........1,772
11Secretary of State Special Services Fund................7,839
12Securities Audit and Enforcement Fund...................2,879
13Small Business Environmental Assistance Fund..............588
14Solid Waste Management Fund.............................7,389
15Special Education Medicaid Matching Fund................3,388
16State and Local Sales Tax Reform Fund...................6,573
17State Asset Forfeiture Fund.............................1,213
18State Construction Account Fund.......................129,461
19State Crime Laboratory Fund.............................2,462
20State Gaming Fund.....................................188,862
21State Garage Revolving Fund.............................4,303
22State Lottery Fund....................................145,905
23State Offender DNA Identification System Fund...........1,075
24State Pensions Fund...................................500,000
25State Police DUI Fund.....................................839
26State Police Firearm Services Fund......................4,981

 

 

10100SB1805ham002- 108 -LRB101 08915 JWD 72329 a

1State Police Services Fund.............................11,660
2State Police Vehicle Fund...............................5,514
3State Police Whistleblower Reward and Protection Fund...2,822
4State Small Business Credit Initiative Fund............15,061
5Subtitle D Management Fund..............................1,067
6Supplemental Low-Income Energy Assistance Fund.........68,016
7Tax Compliance and Administration Fund..................4,713
8Technology Management Revolving Fund..................257,409
9Tobacco Settlement Recovery Fund........................4,825
10Tourism Promotion Fund.................................66,211
11Traffic and Criminal Conviction Surcharge Fund........226,070
12Underground Storage Tank Fund..........................19,110
13University of Illinois Hospital Services Fund...........3,813
14Vehicle Inspection Fund.................................9,673
15Violent Crime Victims Assistance Fund..................12,233
16Weights and Measures Fund...............................5,245
17Working Capital Revolving Fund.........................27,245
18Agricultural Premium Fund.............................152,228
19Assisted Living and Shared Housing Regulatory Fund.....2,549
20Care Provider Fund for Persons with a
21    Developmental Disability...........................14,212
22CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,031
23Chicago State University Education Improvement Fund.....4,036
24Child Support Administrative Fund.......................5,843
25Clean Air Act Permit Fund................................980
26Common School Fund....................................238,911

 

 

10100SB1805ham002- 109 -LRB101 08915 JWD 72329 a

1Community Mental Health Medicaid Trust Fund............23,615
2Corporate Franchise Tax Refund Fund....................3,294
3Death Certificate Surcharge Fund.......................4,790
4Death Penalty Abolition Fund...........................6,142
5Department of Business Services Special
6    Operations Fund....................................11,370
7Department of Human Services Community
8    Services Fund......................................11,733
9Downstate Public Transportation Fund...................12,268
10Driver Services Administration Fund.....................1,272
11Drug Rebate Fund.......................................41,241
12Drug Treatment Fund.....................................1,530
13Drunk and Drugged Driving Prevention Fund................790
14Education Assistance Fund...........................1,332,369
15Electronic Health Record Incentive Fund.................2,575
16Emergency Public Health Fund...........................9,383
17EMS Assistance Fund....................................1,925
18Environmental Protection Permit and Inspection Fund......733
19Estate Tax Refund Fund.................................1,877
20Facilities Management Revolving Fund...................19,625
21Facility Licensing Fund................................2,411
22Fair and Exposition Fund................................4,698
23Federal Financing Cost Reimbursement Fund................649
24Federal High Speed Rail Trust Fund.....................14,092
25Feed Control Fund.......................................8,112
26Fertilizer Control Fund.................................6,898

 

 

10100SB1805ham002- 110 -LRB101 08915 JWD 72329 a

1Fire Prevention Fund....................................3,706
2Food and Drug Safety Fund..............................4,068
3Fund for the Advancement of Education..................14,680
4General Professions Dedicated Fund......................3,102
5General Revenue Fund...............................17,653,153
6Grade Crossing Protection Fund..........................1,483
7Grant Accountability and Transparency Fund...............594
8Hazardous Waste Fund.....................................633
9Health and Human Services Medicaid Trust Fund...........9,399
10Health Facility Plan Review Fund.......................3,521
11Healthcare Provider Relief Fund.......................230,920
12Healthy Smiles Fund......................................892
13Home Care Services Agency Licensure Fund...............3,582
14Hospital Licensure Fund................................1,946
15Hospital Provider Fund................................115,090
16ICJIA Violence Prevention Fund.........................2,023
17Illinois Affordable Housing Trust Fund..................7,306
18Illinois Clean Water Fund..............................1,177
19Illinois Health Facilities Planning Fund...............4,047
20Illinois School Asbestos Abatement Fund................1,150
21Illinois Standardbred Breeders Fund...................12,452
22Illinois State Fair Fund...............................29,588
23Illinois Thoroughbred Breeders Fund...................19,485
24Illinois Veterans' Rehabilitation Fund..................1,187
25Illinois Workers' Compensation Commission
26    Operations Fund...................................206,564

 

 

10100SB1805ham002- 111 -LRB101 08915 JWD 72329 a

1IMSA Income Fund........................................7,646
2Income Tax Refund Fund.................................55,081
3Lead Poisoning Screening, Prevention, and
4    Abatement Fund.....................................7,730
5Live and Learn Fund....................................21,306
6Lobbyist Registration Administration Fund...............1,088
7Local Government Distributive Fund.....................31,539
8Long-Term Care Monitor/Receiver Fund..................54,094
9Long-Term Care Provider Fund...........................20,649
10Mandatory Arbitration Fund.............................2,225
11Medical Interagency Program Fund........................1,948
12Medical Special Purposes Trust Fund....................2,073
13Mental Health Fund.....................................15,458
14Metabolic Screening and Treatment Fund................44,251
15Monitoring Device Driving Permit
16    Administration Fee Fund.............................1,082
17Motor Fuel Tax Fund....................................41,504
18Motor Vehicle License Plate Fund.......................14,732
19Motor Vehicle Theft Prevention and Insurance
20    Verification Trust Fund.......645
21Nursing Dedicated and Professional Fund.................3,690
22Open Space Lands Acquisition and Development Fund........943
23Partners for Conservation Fund.........................43,490
24Personal Property Tax
25    Replacement Fund..................................100,416
26Pesticide Control Fund.................................34,045

 

 

10100SB1805ham002- 112 -LRB101 08915 JWD 72329 a

1Plumbing Licensure and Program Fund....................4,005
2Professional Services Fund..............................3,806
3Public Health Laboratory Services Revolving Fund.......7,750
4Public Transportation Fund.............................31,285
5Renewable Energy Resources Trust Fund.................10,947
6Regional Transportation Authority Occupation and
7    Use Tax Replacement Fund..............................898
8Rental Housing Support Program Fund.......................503
9Road Fund.............................................215,480
10School Infrastructure Fund.............................15,933
11Secretary of State DUI Administration Fund..............1,980
12Secretary of State Identification Security and Theft
13    Prevention Fund....................................12,530
14Secretary of State Special License Plate Fund...........3,274
15Secretary of State Special Services Fund...............18,638
16Securities Audit and Enforcement Fund...................7,900
17Solid Waste Management Fund..............................959
18Special Education Medicaid Matching Fund................7,016
19State and Local Sales Tax Reform Fund...................2,022
20State Construction Account Fund........................33,539
21State Gaming Fund......................................83,992
22State Garage Revolving Fund.............................5,770
23State Lottery Fund....................................487,256
24State Pensions Fund...................................500,000
25State Treasurer's Bank Services Trust Fund...............625
26Supreme Court Special Purposes Fund....................3,879

 

 

10100SB1805ham002- 113 -LRB101 08915 JWD 72329 a

1Tattoo and Body Piercing Establishment
2    Registration Fund....................................706
3Tax Compliance and Administration Fund..................1,490
4Tobacco Settlement Recovery Fund.......................34,105
5Trauma Center Fund....................................10,783
6Underground Storage Tank Fund..........................2,737
7University of Illinois Hospital Services Fund...........4,602
8The Vehicle Inspection Fund.............................4,243
9Weights and Measures Fund..............................27,517
10    Notwithstanding any provision of the law to the contrary,
11the General Assembly hereby authorizes the use of such funds
12for the purposes set forth in this Section.
13    These provisions do not apply to funds classified by the
14Comptroller as federal trust funds or State trust funds. The
15Audit Expense Fund may receive transfers from those trust funds
16only as directed herein, except where prohibited by the terms
17of the trust fund agreement. The Auditor General shall notify
18the trustees of those funds of the estimated cost of the audit
19to be incurred under the Illinois State Auditing Act for the
20fund. The trustees of those funds shall direct the State
21Comptroller and Treasurer to transfer the estimated amount to
22the Audit Expense Fund.
23    The Auditor General may bill entities that are not subject
24to the above transfer provisions, including private entities,
25related organizations and entities whose funds are
26locally-held, for the cost of audits, studies, and

 

 

10100SB1805ham002- 114 -LRB101 08915 JWD 72329 a

1investigations incurred on their behalf. Any revenues received
2under this provision shall be deposited into the Audit Expense
3Fund.
4    In the event that moneys on deposit in any fund are
5unavailable, by reason of deficiency or any other reason
6preventing their lawful transfer, the State Comptroller shall
7order transferred and the State Treasurer shall transfer the
8amount deficient or otherwise unavailable from the General
9Revenue Fund for deposit into the Audit Expense Fund.
10    On or before December 1, 1992, and each December 1
11thereafter, the Auditor General shall notify the Governor's
12Office of Management and Budget (formerly Bureau of the Budget)
13of the amount estimated to be necessary to pay for audits,
14studies, and investigations in accordance with the Illinois
15State Auditing Act during the next succeeding fiscal year for
16each State fund for which a transfer or reimbursement is
17anticipated.
18    Beginning with fiscal year 1994 and during each fiscal year
19thereafter, the Auditor General may direct the State
20Comptroller and Treasurer to transfer moneys from funds
21authorized by the General Assembly for that fund. In the event
22funds, including federal and State trust funds but excluding
23the General Revenue Fund, are transferred, during fiscal year
241994 and during each fiscal year thereafter, in excess of the
25amount to pay actual costs attributable to audits, studies, and
26investigations as permitted or required by the Illinois State

 

 

10100SB1805ham002- 115 -LRB101 08915 JWD 72329 a

1Auditing Act or specific action of the General Assembly, the
2Auditor General shall, on September 30, or as soon thereafter
3as is practicable, direct the State Comptroller and Treasurer
4to transfer the excess amount back to the fund from which it
5was originally transferred.
6(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
7101-10, eff. 6-5-19.)
 
8    Section 5-10. The Gifts and Grants to Government Act is
9amended by adding Section 5 as follows:
 
10    (30 ILCS 110/5 new)
11    Sec. 5. Lieutenant Governor's Grant Fund; additional
12purposes. In addition to any other deposits authorized by law,
13the Lieutenant Governor's Grant Fund may accept funds from any
14source, public or private, to be used for the purposes of such
15funds including administrative costs of the Lieutenant
16Governor's Office.
 
17    Section 5-15. The State Revenue Sharing Act is amended by
18changing Section 12 as follows:
 
19    (30 ILCS 115/12)  (from Ch. 85, par. 616)
20    Sec. 12. Personal Property Tax Replacement Fund. There is
21hereby created the Personal Property Tax Replacement Fund, a
22special fund in the State Treasury into which shall be paid all

 

 

10100SB1805ham002- 116 -LRB101 08915 JWD 72329 a

1revenue realized:
2        (a) all amounts realized from the additional personal
3    property tax replacement income tax imposed by subsections
4    (c) and (d) of Section 201 of the Illinois Income Tax Act,
5    except for those amounts deposited into the Income Tax
6    Refund Fund pursuant to subsection (c) of Section 901 of
7    the Illinois Income Tax Act; and
8        (b) all amounts realized from the additional personal
9    property replacement invested capital taxes imposed by
10    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
11    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
12    Revenue Act, and Section 3 of the Water Company Invested
13    Capital Tax Act, and amounts payable to the Department of
14    Revenue under the Telecommunications Infrastructure
15    Maintenance Fee Act.
16    As soon as may be after the end of each month, the
17Department of Revenue shall certify to the Treasurer and the
18Comptroller the amount of all refunds paid out of the General
19Revenue Fund through the preceding month on account of
20overpayment of liability on taxes paid into the Personal
21Property Tax Replacement Fund. Upon receipt of such
22certification, the Treasurer and the Comptroller shall
23transfer the amount so certified from the Personal Property Tax
24Replacement Fund into the General Revenue Fund.
25    The payments of revenue into the Personal Property Tax
26Replacement Fund shall be used exclusively for distribution to

 

 

10100SB1805ham002- 117 -LRB101 08915 JWD 72329 a

1taxing districts, regional offices and officials, and local
2officials as provided in this Section and in the School Code,
3payment of the ordinary and contingent expenses of the Property
4Tax Appeal Board, payment of the expenses of the Department of
5Revenue incurred in administering the collection and
6distribution of monies paid into the Personal Property Tax
7Replacement Fund and transfers due to refunds to taxpayers for
8overpayment of liability for taxes paid into the Personal
9Property Tax Replacement Fund.
10    In addition, moneys in the Personal Property Tax
11Replacement Fund may be used to pay any of the following: (i)
12salary, stipends, and additional compensation as provided by
13law for chief election clerks, county clerks, and county
14recorders; (ii) costs associated with regional offices of
15education and educational service centers; (iii)
16reimbursements payable by the State Board of Elections under
17Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
18Election Code; (iv) expenses of the Illinois Educational Labor
19Relations Board; and (v) salary, personal services, and
20additional compensation as provided by law for court reporters
21under the Court Reporters Act.
22    As soon as may be after June 26, 1980 (the effective date
23of Public Act 81-1255) this amendatory Act of 1980, the
24Department of Revenue shall certify to the Treasurer the amount
25of net replacement revenue paid into the General Revenue Fund
26prior to that effective date from the additional tax imposed by

 

 

10100SB1805ham002- 118 -LRB101 08915 JWD 72329 a

1Section 2a.1 of the Messages Tax Act; Section 2a.1 of the Gas
2Revenue Tax Act; Section 2a.1 of the Public Utilities Revenue
3Act; Section 3 of the Water Company Invested Capital Tax Act;
4amounts collected by the Department of Revenue under the
5Telecommunications Infrastructure Maintenance Fee Act; and the
6additional personal property tax replacement income tax
7imposed by the Illinois Income Tax Act, as amended by Public
8Act 81-1st Special Session-1. Net replacement revenue shall be
9defined as the total amount paid into and remaining in the
10General Revenue Fund as a result of those Acts minus the amount
11outstanding and obligated from the General Revenue Fund in
12state vouchers or warrants prior to June 26, 1980 (the
13effective date of Public Act 81-1255) this amendatory Act of
141980 as refunds to taxpayers for overpayment of liability under
15those Acts.
16    All interest earned by monies accumulated in the Personal
17Property Tax Replacement Fund shall be deposited in such Fund.
18All amounts allocated pursuant to this Section are appropriated
19on a continuing basis.
20    Prior to December 31, 1980, as soon as may be after the end
21of each quarter beginning with the quarter ending December 31,
221979, and on and after December 31, 1980, as soon as may be
23after January 1, March 1, April 1, May 1, July 1, August 1,
24October 1 and December 1 of each year, the Department of
25Revenue shall allocate to each taxing district as defined in
26Section 1-150 of the Property Tax Code, in accordance with the

 

 

10100SB1805ham002- 119 -LRB101 08915 JWD 72329 a

1provisions of paragraph (2) of this Section the portion of the
2funds held in the Personal Property Tax Replacement Fund which
3is required to be distributed, as provided in paragraph (1),
4for each quarter. Provided, however, under no circumstances
5shall any taxing district during each of the first two years of
6distribution of the taxes imposed by Public Act 81-1st Special
7Session-1 this amendatory Act of 1979 be entitled to an annual
8allocation which is less than the funds such taxing district
9collected from the 1978 personal property tax. Provided further
10that under no circumstances shall any taxing district during
11the third year of distribution of the taxes imposed by Public
12Act 81-1st Special Session-1 this amendatory Act of 1979
13receive less than 60% of the funds such taxing district
14collected from the 1978 personal property tax. In the event
15that the total of the allocations made as above provided for
16all taxing districts, during either of such 3 years, exceeds
17the amount available for distribution the allocation of each
18taxing district shall be proportionately reduced. Except as
19provided in Section 13 of this Act, the Department shall then
20certify, pursuant to appropriation, such allocations to the
21State Comptroller who shall pay over to the several taxing
22districts the respective amounts allocated to them.
23    Any township which receives an allocation based in whole or
24in part upon personal property taxes which it levied pursuant
25to Section 6-507 or 6-512 of the Illinois Highway Code and
26which was previously required to be paid over to a municipality

 

 

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1shall immediately pay over to that municipality a proportionate
2share of the personal property replacement funds which such
3township receives.
4    Any municipality or township, other than a municipality
5with a population in excess of 500,000, which receives an
6allocation based in whole or in part on personal property taxes
7which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
8Illinois Local Library Act and which was previously required to
9be paid over to a public library shall immediately pay over to
10that library a proportionate share of the personal property tax
11replacement funds which such municipality or township
12receives; provided that if such a public library has converted
13to a library organized under The Illinois Public Library
14District Act, regardless of whether such conversion has
15occurred on, after or before January 1, 1988, such
16proportionate share shall be immediately paid over to the
17library district which maintains and operates the library.
18However, any library that has converted prior to January 1,
191988, and which hitherto has not received the personal property
20tax replacement funds, shall receive such funds commencing on
21January 1, 1988.
22    Any township which receives an allocation based in whole or
23in part on personal property taxes which it levied pursuant to
24Section 1c of the Public Graveyards Act and which taxes were
25previously required to be paid over to or used for such public
26cemetery or cemeteries shall immediately pay over to or use for

 

 

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1such public cemetery or cemeteries a proportionate share of the
2personal property tax replacement funds which the township
3receives.
4    Any taxing district which receives an allocation based in
5whole or in part upon personal property taxes which it levied
6for another governmental body or school district in Cook County
7in 1976 or for another governmental body or school district in
8the remainder of the State in 1977 shall immediately pay over
9to that governmental body or school district the amount of
10personal property replacement funds which such governmental
11body or school district would receive directly under the
12provisions of paragraph (2) of this Section, had it levied its
13own taxes.
14        (1) The portion of the Personal Property Tax
15    Replacement Fund required to be distributed as of the time
16    allocation is required to be made shall be the amount
17    available in such Fund as of the time allocation is
18    required to be made.
19        The amount available for distribution shall be the
20    total amount in the fund at such time minus the necessary
21    administrative and other authorized expenses as limited by
22    the appropriation and the amount determined by: (a) $2.8
23    million for fiscal year 1981; (b) for fiscal year 1982,
24    .54% of the funds distributed from the fund during the
25    preceding fiscal year; (c) for fiscal year 1983 through
26    fiscal year 1988, .54% of the funds distributed from the

 

 

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1    fund during the preceding fiscal year less .02% of such
2    fund for fiscal year 1983 and less .02% of such funds for
3    each fiscal year thereafter; (d) for fiscal year 1989
4    through fiscal year 2011 no more than 105% of the actual
5    administrative expenses of the prior fiscal year; (e) for
6    fiscal year 2012 and beyond, a sufficient amount to pay (i)
7    stipends, additional compensation, salary reimbursements,
8    and other amounts directed to be paid out of this Fund for
9    local officials as authorized or required by statute and
10    (ii) the ordinary and contingent expenses of the Property
11    Tax Appeal Board and the expenses of the Department of
12    Revenue incurred in administering the collection and
13    distribution of moneys paid into the Fund; (f) for fiscal
14    years 2012 and 2013 only, a sufficient amount to pay
15    stipends, additional compensation, salary reimbursements,
16    and other amounts directed to be paid out of this Fund for
17    regional offices and officials as authorized or required by
18    statute; or (g) for fiscal years 2018 through 2021 2020
19    only, a sufficient amount to pay amounts directed to be
20    paid out of this Fund for public community college base
21    operating grants and local health protection grants to
22    certified local health departments as authorized or
23    required by appropriation or statute. Such portion of the
24    fund shall be determined after the transfer into the
25    General Revenue Fund due to refunds, if any, paid from the
26    General Revenue Fund during the preceding quarter. If at

 

 

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1    any time, for any reason, there is insufficient amount in
2    the Personal Property Tax Replacement Fund for payments for
3    regional offices and officials or local officials or
4    payment of costs of administration or for transfers due to
5    refunds at the end of any particular month, the amount of
6    such insufficiency shall be carried over for the purposes
7    of payments for regional offices and officials, local
8    officials, transfers into the General Revenue Fund, and
9    costs of administration to the following month or months.
10    Net replacement revenue held, and defined above, shall be
11    transferred by the Treasurer and Comptroller to the
12    Personal Property Tax Replacement Fund within 10 days of
13    such certification.
14        (2) Each quarterly allocation shall first be
15    apportioned in the following manner: 51.65% for taxing
16    districts in Cook County and 48.35% for taxing districts in
17    the remainder of the State.
18    The Personal Property Replacement Ratio of each taxing
19district outside Cook County shall be the ratio which the Tax
20Base of that taxing district bears to the Downstate Tax Base.
21The Tax Base of each taxing district outside of Cook County is
22the personal property tax collections for that taxing district
23for the 1977 tax year. The Downstate Tax Base is the personal
24property tax collections for all taxing districts in the State
25outside of Cook County for the 1977 tax year. The Department of
26Revenue shall have authority to review for accuracy and

 

 

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1completeness the personal property tax collections for each
2taxing district outside Cook County for the 1977 tax year.
3    The Personal Property Replacement Ratio of each Cook County
4taxing district shall be the ratio which the Tax Base of that
5taxing district bears to the Cook County Tax Base. The Tax Base
6of each Cook County taxing district is the personal property
7tax collections for that taxing district for the 1976 tax year.
8The Cook County Tax Base is the personal property tax
9collections for all taxing districts in Cook County for the
101976 tax year. The Department of Revenue shall have authority
11to review for accuracy and completeness the personal property
12tax collections for each taxing district within Cook County for
13the 1976 tax year.
14    For all purposes of this Section 12, amounts paid to a
15taxing district for such tax years as may be applicable by a
16foreign corporation under the provisions of Section 7-202 of
17the Public Utilities Act, as amended, shall be deemed to be
18personal property taxes collected by such taxing district for
19such tax years as may be applicable. The Director shall
20determine from the Illinois Commerce Commission, for any tax
21year as may be applicable, the amounts so paid by any such
22foreign corporation to any and all taxing districts. The
23Illinois Commerce Commission shall furnish such information to
24the Director. For all purposes of this Section 12, the Director
25shall deem such amounts to be collected personal property taxes
26of each such taxing district for the applicable tax year or

 

 

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1years.
2    Taxing districts located both in Cook County and in one or
3more other counties shall receive both a Cook County allocation
4and a Downstate allocation determined in the same way as all
5other taxing districts.
6    If any taxing district in existence on July 1, 1979 ceases
7to exist, or discontinues its operations, its Tax Base shall
8thereafter be deemed to be zero. If the powers, duties and
9obligations of the discontinued taxing district are assumed by
10another taxing district, the Tax Base of the discontinued
11taxing district shall be added to the Tax Base of the taxing
12district assuming such powers, duties and obligations.
13    If two or more taxing districts in existence on July 1,
141979, or a successor or successors thereto shall consolidate
15into one taxing district, the Tax Base of such consolidated
16taxing district shall be the sum of the Tax Bases of each of
17the taxing districts which have consolidated.
18    If a single taxing district in existence on July 1, 1979,
19or a successor or successors thereto shall be divided into two
20or more separate taxing districts, the tax base of the taxing
21district so divided shall be allocated to each of the resulting
22taxing districts in proportion to the then current equalized
23assessed value of each resulting taxing district.
24    If a portion of the territory of a taxing district is
25disconnected and annexed to another taxing district of the same
26type, the Tax Base of the taxing district from which

 

 

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1disconnection was made shall be reduced in proportion to the
2then current equalized assessed value of the disconnected
3territory as compared with the then current equalized assessed
4value within the entire territory of the taxing district prior
5to disconnection, and the amount of such reduction shall be
6added to the Tax Base of the taxing district to which
7annexation is made.
8    If a community college district is created after July 1,
91979, beginning on January 1, 1996 (the effective date of
10Public Act 89-327) this amendatory Act of 1995, its Tax Base
11shall be 3.5% of the sum of the personal property tax collected
12for the 1977 tax year within the territorial jurisdiction of
13the district.
14    The amounts allocated and paid to taxing districts pursuant
15to the provisions of Public Act 81-1st Special Session-1 this
16amendatory Act of 1979 shall be deemed to be substitute
17revenues for the revenues derived from taxes imposed on
18personal property pursuant to the provisions of the "Revenue
19Act of 1939" or "An Act for the assessment and taxation of
20private car line companies", approved July 22, 1943, as
21amended, or Section 414 of the Illinois Insurance Code, prior
22to the abolition of such taxes and shall be used for the same
23purposes as the revenues derived from ad valorem taxes on real
24estate.
25    Monies received by any taxing districts from the Personal
26Property Tax Replacement Fund shall be first applied toward

 

 

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1payment of the proportionate amount of debt service which was
2previously levied and collected from extensions against
3personal property on bonds outstanding as of December 31, 1978
4and next applied toward payment of the proportionate share of
5the pension or retirement obligations of the taxing district
6which were previously levied and collected from extensions
7against personal property. For each such outstanding bond
8issue, the County Clerk shall determine the percentage of the
9debt service which was collected from extensions against real
10estate in the taxing district for 1978 taxes payable in 1979,
11as related to the total amount of such levies and collections
12from extensions against both real and personal property. For
131979 and subsequent years' taxes, the County Clerk shall levy
14and extend taxes against the real estate of each taxing
15district which will yield the said percentage or percentages of
16the debt service on such outstanding bonds. The balance of the
17amount necessary to fully pay such debt service shall
18constitute a first and prior lien upon the monies received by
19each such taxing district through the Personal Property Tax
20Replacement Fund and shall be first applied or set aside for
21such purpose. In counties having fewer than 3,000,000
22inhabitants, the amendments to this paragraph as made by Public
23Act 81-1255 this amendatory Act of 1980 shall be first
24applicable to 1980 taxes to be collected in 1981.
25(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
26101-10, eff. 6-5-19.)
 

 

 

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1    Section 5-20. The Agricultural Fair Act is amended by
2changing Section 16 as follows:
 
3    (30 ILCS 120/16)  (from Ch. 85, par. 666)
4    Sec. 16. Agricultural education. Agricultural Education
5Section Fairs, which shall not be located in more than 25
6sections, shall be organized and conducted under the
7supervision of the Department. The Department shall designate
8the sections of the State for Agricultural Education Fairs.
9These fairs shall participate in an appropriation at a rate
10designated by the Bureau that is in compliance with the current
11year's appropriation for each section holding an Agricultural
12Education Section Fair or Fairs during the current year.
13    Such monies are to be paid as premiums awarded to
14agricultural education students exhibiting livestock or
15agricultural products at the fair or fairs in the section in
16which the student resides. No premium shall be duplicated for
17any particular exhibition of livestock or agricultural
18products in the fair or fairs held in any one section.
19    Within 30 days after the close of the fair, a section fair
20manager as designated by the Department shall certify to the
21Department under oath on forms furnished by the Department a
22detailed report of premium awards showing all premiums awarded
23to agricultural education students at that fair. Warrants shall
24be issued by the State Comptroller payable to the agricultural

 

 

10100SB1805ham002- 129 -LRB101 08915 JWD 72329 a

1education teacher or teachers on vouchers certified by the
2Department.
3    If after all approved claims are paid there remains any
4amount of the appropriation, the remaining portion shall be
5distributed equally among the participating agricultural
6education section fairs to be expended for the purposes set
7forth in this Section. A fiscal accounting of the expenditure
8of funds distributed under this paragraph shall be filed with
9the Department by each participating fair not later than one
10year after the date of its receipt of such funds.
11    For State fiscal year 2020 only, any section unable to hold
12an Agricultural Education Section Fair or Fairs shall receive
13all funds appropriated, at the rate designated by the Bureau of
14County Fairs, for the purpose of issuing premiums awarded to
15agricultural education students. Warrants shall be issued by
16the State Comptroller payable to the agricultural education
17teacher or teachers on vouchers certified by the Department.
18(Source: P.A. 94-261, eff. 1-1-06.)
 
19    Section 5-25. The Public Use Trust Act is amended by
20changing Section 2 as follows:
 
21    (30 ILCS 160/2)  (from Ch. 127, par. 4002)
22    Sec. 2. (a) The Department of Agriculture, and the
23Department of Natural Resources, and the Abraham Lincoln
24Presidential Library and Museum have the power to enter into a

 

 

10100SB1805ham002- 130 -LRB101 08915 JWD 72329 a

1trust agreement with a person or group of persons under which
2the State agency may receive or collect money or other property
3from the person or group of persons and may expend such money
4or property solely for a public purpose within the powers and
5duties of that State agency and stated in the trust agreement.
6The State agency shall be the trustee under any such trust
7agreement.
8    (b) Money or property received under a trust agreement
9shall not be deposited in the State treasury and is not subject
10to appropriation by the General Assembly, but shall be held and
11invested by the trustee separate and apart from the State
12treasury. The trustee shall invest money or property received
13under a trust agreement as provided for trustees under the
14Trusts and Trustees Act or as otherwise provided in the trust
15agreement.
16    (c) The trustee shall maintain detailed records of all
17receipts and disbursements in the same manner as required for
18trustees under the Trusts and Trustees Act. The trustee shall
19provide an annual accounting of all receipts, disbursements,
20and inventory to all donors to the trust and the Auditor
21General. The annual accounting shall be made available to any
22member of the public upon request.
23(Source: P.A. 100-695, eff. 8-3-18.).
 
24    Section 5-30. The Illinois Coal Technology Development
25Assistance Act is amended by changing Section 3 as follows:
 

 

 

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1    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
2    Sec. 3. Transfers to Coal Technology Development
3Assistance Fund.
4    (a) As soon as may be practicable after the first day of
5each month, the Department of Revenue shall certify to the
6Treasurer an amount equal to 1/64 of the revenue realized from
7the tax imposed by the Electricity Excise Tax Law, Section 2 of
8the Public Utilities Revenue Act, Section 2 of the Messages Tax
9Act, and Section 2 of the Gas Revenue Tax Act, during the
10preceding month. Upon receipt of the certification, the
11Treasurer shall transfer the amount shown on such certification
12from the General Revenue Fund to the Coal Technology
13Development Assistance Fund, which is hereby created as a
14special fund in the State treasury, except that no transfer
15shall be made in any month in which the Fund has reached the
16following balance:
17        (1) (Blank).
18        (2) (Blank).
19        (3) (Blank).
20        (4) (Blank).
21        (5) (Blank).
22        (6) Expect as otherwise provided in subsection (b),
23    during fiscal year 2006 and each fiscal year thereafter, an
24    amount equal to the sum of $10,000,000 plus additional
25    moneys deposited into the Coal Technology Development

 

 

10100SB1805ham002- 132 -LRB101 08915 JWD 72329 a

1    Assistance Fund from the Renewable Energy Resources and
2    Coal Technology Development Assistance Charge under
3    Section 6.5 of the Renewable Energy, Energy Efficiency, and
4    Coal Resources Development Law of 1997.
5    (b) During fiscal years 2019 through 2021 and 2020 only,
6the Treasurer shall make no transfers from the General Revenue
7Fund to the Coal Technology Development Assistance Fund.
8(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19.)
 
9    Section 5-35. The Downstate Public Transportation Act is
10amended by changing Section 2-3 as follows:
 
11    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)
12    Sec. 2-3. (a) As soon as possible after the first day of
13each month, beginning July 1, 1984, upon certification of the
14Department of Revenue, the Comptroller shall order
15transferred, and the Treasurer shall transfer, from the General
16Revenue Fund to a special fund in the State Treasury which is
17hereby created, to be known as the Downstate Public
18Transportation Fund, an amount equal to 2/32 (beginning July 1,
192005, 3/32) of the net revenue realized from the Retailers'
20Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
21Act, and the Service Use Tax Act from persons incurring
22municipal or county retailers' or service occupation tax
23liability for the benefit of any municipality or county located
24wholly within the boundaries of each participant, other than

 

 

10100SB1805ham002- 133 -LRB101 08915 JWD 72329 a

1any Metro-East Transit District participant certified pursuant
2to subsection (c) of this Section during the preceding month,
3except that the Department shall pay into the Downstate Public
4Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80%
5of the net revenue realized under the State tax Acts named
6above within any municipality or county located wholly within
7the boundaries of each participant, other than any Metro-East
8participant, for tax periods beginning on or after January 1,
91990. Net revenue realized for a month shall be the revenue
10collected by the State pursuant to such Acts during the
11previous month from persons incurring municipal or county
12retailers' or service occupation tax liability for the benefit
13of any municipality or county located wholly within the
14boundaries of a participant, less the amount paid out during
15that same month as refunds or credit memoranda to taxpayers for
16overpayment of liability under such Acts for the benefit of any
17municipality or county located wholly within the boundaries of
18a participant.
19    Notwithstanding any provision of law to the contrary,
20beginning on July 6, 2017 (the effective date of Public Act
21100-23), those amounts required under this subsection (a) to be
22transferred by the Treasurer into the Downstate Public
23Transportation Fund from the General Revenue Fund shall be
24directly deposited into the Downstate Public Transportation
25Fund as the revenues are realized from the taxes indicated.
26    (b) As soon as possible after the first day of each month,

 

 

10100SB1805ham002- 134 -LRB101 08915 JWD 72329 a

1beginning July 1, 1989, upon certification of the Department of
2Revenue, the Comptroller shall order transferred, and the
3Treasurer shall transfer, from the General Revenue Fund to a
4special fund in the State Treasury which is hereby created, to
5be known as the Metro-East Public Transportation Fund, an
6amount equal to 2/32 of the net revenue realized, as above,
7from within the boundaries of Madison, Monroe, and St. Clair
8Counties, except that the Department shall pay into the
9Metro-East Public Transportation Fund 2/32 of 80% of the net
10revenue realized under the State tax Acts specified in
11subsection (a) of this Section within the boundaries of
12Madison, Monroe and St. Clair Counties for tax periods
13beginning on or after January 1, 1990. A local match equivalent
14to an amount which could be raised by a tax levy at the rate of
15.05% on the assessed value of property within the boundaries of
16Madison County is required annually to cause a total of 2/32 of
17the net revenue to be deposited in the Metro-East Public
18Transportation Fund. Failure to raise the required local match
19annually shall result in only 1/32 being deposited into the
20Metro-East Public Transportation Fund after July 1, 1989, or
211/32 of 80% of the net revenue realized for tax periods
22beginning on or after January 1, 1990.
23    (b-5) As soon as possible after the first day of each
24month, beginning July 1, 2005, upon certification of the
25Department of Revenue, the Comptroller shall order
26transferred, and the Treasurer shall transfer, from the General

 

 

10100SB1805ham002- 135 -LRB101 08915 JWD 72329 a

1Revenue Fund to the Downstate Public Transportation Fund, an
2amount equal to 3/32 of 80% of the net revenue realized from
3within the boundaries of Monroe and St. Clair Counties under
4the State Tax Acts specified in subsection (a) of this Section
5and provided further that, beginning July 1, 2005, the
6provisions of subsection (b) shall no longer apply with respect
7to such tax receipts from Monroe and St. Clair Counties.
8    Notwithstanding any provision of law to the contrary,
9beginning on July 6, 2017 (the effective date of Public Act
10100-23), those amounts required under this subsection (b-5) to
11be transferred by the Treasurer into the Downstate Public
12Transportation Fund from the General Revenue Fund shall be
13directly deposited into the Downstate Public Transportation
14Fund as the revenues are realized from the taxes indicated.
15    (b-6) As soon as possible after the first day of each
16month, beginning July 1, 2008, upon certification by the
17Department of Revenue, the Comptroller shall order transferred
18and the Treasurer shall transfer, from the General Revenue Fund
19to the Downstate Public Transportation Fund, an amount equal to
203/32 of 80% of the net revenue realized from within the
21boundaries of Madison County under the State Tax Acts specified
22in subsection (a) of this Section and provided further that,
23beginning July 1, 2008, the provisions of subsection (b) shall
24no longer apply with respect to such tax receipts from Madison
25County.
26    Notwithstanding any provision of law to the contrary,

 

 

10100SB1805ham002- 136 -LRB101 08915 JWD 72329 a

1beginning on July 6, 2017 (the effective date of Public Act
2100-23), those amounts required under this subsection (b-6) to
3be transferred by the Treasurer into the Downstate Public
4Transportation Fund from the General Revenue Fund shall be
5directly deposited into the Downstate Public Transportation
6Fund as the revenues are realized from the taxes indicated.
7    (b-7) Beginning July 1, 2018, notwithstanding the other
8provisions of this Section, instead of the Comptroller making
9monthly transfers from the General Revenue Fund to the
10Downstate Public Transportation Fund, the Department of
11Revenue shall deposit the designated fraction of the net
12revenue realized from collections under the Retailers'
13Occupation Tax Act, the Service Occupation Tax Act, the Use Tax
14Act, and the Service Use Tax Act directly into the Downstate
15Public Transportation Fund.
16    (c) The Department shall certify to the Department of
17Revenue the eligible participants under this Article and the
18territorial boundaries of such participants for the purposes of
19the Department of Revenue in subsections (a) and (b) of this
20Section.
21    (d) For the purposes of this Article, beginning in fiscal
22year 2009 the General Assembly shall appropriate an amount from
23the Downstate Public Transportation Fund equal to the sum total
24of funds projected to be paid to the participants pursuant to
25Section 2-7. If the General Assembly fails to make
26appropriations sufficient to cover the amounts projected to be

 

 

10100SB1805ham002- 137 -LRB101 08915 JWD 72329 a

1paid pursuant to Section 2-7, this Act shall constitute an
2irrevocable and continuing appropriation from the Downstate
3Public Transportation Fund of all amounts necessary for those
4purposes.
5    (e) (Blank).
6    (f) (Blank).
7    (g) (Blank).
8    (h) For State fiscal year 2020 only, notwithstanding any
9provision of law to the contrary, the total amount of revenue
10and deposits under this Section attributable to revenues
11realized during State fiscal year 2020 shall be reduced by 5%.
12    (i) For State fiscal year 2021 only, notwithstanding any
13provision of law to the contrary, the total amount of revenue
14and deposits under this Section attributable to revenues
15realized during State fiscal year 2021 shall be reduced by 5%.
16(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18;
17100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
186-5-19.)
 
19    Section 5-40. The Public Library Construction Act is
20amended by changing Section 15-10 as follows:
 
21    (30 ILCS 767/15-10)
22    Sec. 15-10. Grant awards. The Secretary of State is
23authorized to make grants to public libraries for public
24library construction projects with funds appropriated for that

 

 

10100SB1805ham002- 138 -LRB101 08915 JWD 72329 a

1purpose from the Build Illinois Bond Fund or the Capital
2Development Fund.
3(Source: P.A. 96-37, eff. 7-13-09.)
 
4
ARTICLE 10. REVENUES

 
5    Section 10-5. The Illinois Income Tax Act is amended by
6changing Section 901 as follows:
 
7    (35 ILCS 5/901)
8    (Text of Section before amendment by P.A. 101-8)
9    Sec. 901. Collection authority.
10    (a) In general. The Department shall collect the taxes
11imposed by this Act. The Department shall collect certified
12past due child support amounts under Section 2505-650 of the
13Department of Revenue Law of the Civil Administrative Code of
14Illinois. Except as provided in subsections (b), (c), (e), (f),
15(g), and (h) of this Section, money collected pursuant to
16subsections (a) and (b) of Section 201 of this Act shall be
17paid into the General Revenue Fund in the State treasury; money
18collected pursuant to subsections (c) and (d) of Section 201 of
19this Act shall be paid into the Personal Property Tax
20Replacement Fund, a special fund in the State Treasury; and
21money collected under Section 2505-650 of the Department of
22Revenue Law of the Civil Administrative Code of Illinois shall
23be paid into the Child Support Enforcement Trust Fund, a

 

 

10100SB1805ham002- 139 -LRB101 08915 JWD 72329 a

1special fund outside the State Treasury, or to the State
2Disbursement Unit established under Section 10-26 of the
3Illinois Public Aid Code, as directed by the Department of
4Healthcare and Family Services.
5    (b) Local Government Distributive Fund. Beginning August
61, 2017, the Treasurer shall transfer each month from the
7General Revenue Fund to the Local Government Distributive Fund
8an amount equal to the sum of (i) 6.06% (10% of the ratio of the
93% individual income tax rate prior to 2011 to the 4.95%
10individual income tax rate after July 1, 2017) of the net
11revenue realized from the tax imposed by subsections (a) and
12(b) of Section 201 of this Act upon individuals, trusts, and
13estates during the preceding month and (ii) 6.85% (10% of the
14ratio of the 4.8% corporate income tax rate prior to 2011 to
15the 7% corporate income tax rate after July 1, 2017) of the net
16revenue realized from the tax imposed by subsections (a) and
17(b) of Section 201 of this Act upon corporations during the
18preceding month. Net revenue realized for a month shall be
19defined as the revenue from the tax imposed by subsections (a)
20and (b) of Section 201 of this Act which is deposited in the
21General Revenue Fund, the Education Assistance Fund, the Income
22Tax Surcharge Local Government Distributive Fund, the Fund for
23the Advancement of Education, and the Commitment to Human
24Services Fund during the month minus the amount paid out of the
25General Revenue Fund in State warrants during that same month
26as refunds to taxpayers for overpayment of liability under the

 

 

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1tax imposed by subsections (a) and (b) of Section 201 of this
2Act.
3    Notwithstanding any provision of law to the contrary,
4beginning on July 6, 2017 (the effective date of Public Act
5100-23), those amounts required under this subsection (b) to be
6transferred by the Treasurer into the Local Government
7Distributive Fund from the General Revenue Fund shall be
8directly deposited into the Local Government Distributive Fund
9as the revenue is realized from the tax imposed by subsections
10(a) and (b) of Section 201 of this Act.
11    For State fiscal year 2020 only, notwithstanding any
12provision of law to the contrary, the total amount of revenue
13and deposits under this Section attributable to revenues
14realized during State fiscal year 2020 shall be reduced by 5%.
15    For State fiscal year 2021 only, notwithstanding any
16provision of law to the contrary, the total amount of revenue
17and deposits under this Section attributable to revenues
18realized during State fiscal year 2021 shall be reduced by 5%.
19    (c) Deposits Into Income Tax Refund Fund.
20        (1) Beginning on January 1, 1989 and thereafter, the
21    Department shall deposit a percentage of the amounts
22    collected pursuant to subsections (a) and (b)(1), (2), and
23    (3) of Section 201 of this Act into a fund in the State
24    treasury known as the Income Tax Refund Fund. Beginning
25    with State fiscal year 1990 and for each fiscal year
26    thereafter, the percentage deposited into the Income Tax

 

 

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1    Refund Fund during a fiscal year shall be the Annual
2    Percentage. For fiscal year 2011, the Annual Percentage
3    shall be 8.75%. For fiscal year 2012, the Annual Percentage
4    shall be 8.75%. For fiscal year 2013, the Annual Percentage
5    shall be 9.75%. For fiscal year 2014, the Annual Percentage
6    shall be 9.5%. For fiscal year 2015, the Annual Percentage
7    shall be 10%. For fiscal year 2018, the Annual Percentage
8    shall be 9.8%. For fiscal year 2019, the Annual Percentage
9    shall be 9.7%. For fiscal year 2020, the Annual Percentage
10    shall be 9.5%. For fiscal year 2021, the Annual Percentage
11    shall be 9%. For all other fiscal years, the Annual
12    Percentage shall be calculated as a fraction, the numerator
13    of which shall be the amount of refunds approved for
14    payment by the Department during the preceding fiscal year
15    as a result of overpayment of tax liability under
16    subsections (a) and (b)(1), (2), and (3) of Section 201 of
17    this Act plus the amount of such refunds remaining approved
18    but unpaid at the end of the preceding fiscal year, minus
19    the amounts transferred into the Income Tax Refund Fund
20    from the Tobacco Settlement Recovery Fund, and the
21    denominator of which shall be the amounts which will be
22    collected pursuant to subsections (a) and (b)(1), (2), and
23    (3) of Section 201 of this Act during the preceding fiscal
24    year; except that in State fiscal year 2002, the Annual
25    Percentage shall in no event exceed 7.6%. The Director of
26    Revenue shall certify the Annual Percentage to the

 

 

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1    Comptroller on the last business day of the fiscal year
2    immediately preceding the fiscal year for which it is to be
3    effective.
4        (2) Beginning on January 1, 1989 and thereafter, the
5    Department shall deposit a percentage of the amounts
6    collected pursuant to subsections (a) and (b)(6), (7), and
7    (8), (c) and (d) of Section 201 of this Act into a fund in
8    the State treasury known as the Income Tax Refund Fund.
9    Beginning with State fiscal year 1990 and for each fiscal
10    year thereafter, the percentage deposited into the Income
11    Tax Refund Fund during a fiscal year shall be the Annual
12    Percentage. For fiscal year 2011, the Annual Percentage
13    shall be 17.5%. For fiscal year 2012, the Annual Percentage
14    shall be 17.5%. For fiscal year 2013, the Annual Percentage
15    shall be 14%. For fiscal year 2014, the Annual Percentage
16    shall be 13.4%. For fiscal year 2015, the Annual Percentage
17    shall be 14%. For fiscal year 2018, the Annual Percentage
18    shall be 17.5%. For fiscal year 2019, the Annual Percentage
19    shall be 15.5%. For fiscal year 2020, the Annual Percentage
20    shall be 14.25%. For fiscal year 2021, the Annual
21    Percentage shall be 14%. For all other fiscal years, the
22    Annual Percentage shall be calculated as a fraction, the
23    numerator of which shall be the amount of refunds approved
24    for payment by the Department during the preceding fiscal
25    year as a result of overpayment of tax liability under
26    subsections (a) and (b)(6), (7), and (8), (c) and (d) of

 

 

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1    Section 201 of this Act plus the amount of such refunds
2    remaining approved but unpaid at the end of the preceding
3    fiscal year, and the denominator of which shall be the
4    amounts which will be collected pursuant to subsections (a)
5    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
6    this Act during the preceding fiscal year; except that in
7    State fiscal year 2002, the Annual Percentage shall in no
8    event exceed 23%. The Director of Revenue shall certify the
9    Annual Percentage to the Comptroller on the last business
10    day of the fiscal year immediately preceding the fiscal
11    year for which it is to be effective.
12        (3) The Comptroller shall order transferred and the
13    Treasurer shall transfer from the Tobacco Settlement
14    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
15    in January, 2001, (ii) $35,000,000 in January, 2002, and
16    (iii) $35,000,000 in January, 2003.
17    (d) Expenditures from Income Tax Refund Fund.
18        (1) Beginning January 1, 1989, money in the Income Tax
19    Refund Fund shall be expended exclusively for the purpose
20    of paying refunds resulting from overpayment of tax
21    liability under Section 201 of this Act and for making
22    transfers pursuant to this subsection (d).
23        (2) The Director shall order payment of refunds
24    resulting from overpayment of tax liability under Section
25    201 of this Act from the Income Tax Refund Fund only to the
26    extent that amounts collected pursuant to Section 201 of

 

 

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1    this Act and transfers pursuant to this subsection (d) and
2    item (3) of subsection (c) have been deposited and retained
3    in the Fund.
4        (3) As soon as possible after the end of each fiscal
5    year, the Director shall order transferred and the State
6    Treasurer and State Comptroller shall transfer from the
7    Income Tax Refund Fund to the Personal Property Tax
8    Replacement Fund an amount, certified by the Director to
9    the Comptroller, equal to the excess of the amount
10    collected pursuant to subsections (c) and (d) of Section
11    201 of this Act deposited into the Income Tax Refund Fund
12    during the fiscal year over the amount of refunds resulting
13    from overpayment of tax liability under subsections (c) and
14    (d) of Section 201 of this Act paid from the Income Tax
15    Refund Fund during the fiscal year.
16        (4) As soon as possible after the end of each fiscal
17    year, the Director shall order transferred and the State
18    Treasurer and State Comptroller shall transfer from the
19    Personal Property Tax Replacement Fund to the Income Tax
20    Refund Fund an amount, certified by the Director to the
21    Comptroller, equal to the excess of the amount of refunds
22    resulting from overpayment of tax liability under
23    subsections (c) and (d) of Section 201 of this Act paid
24    from the Income Tax Refund Fund during the fiscal year over
25    the amount collected pursuant to subsections (c) and (d) of
26    Section 201 of this Act deposited into the Income Tax

 

 

10100SB1805ham002- 145 -LRB101 08915 JWD 72329 a

1    Refund Fund during the fiscal year.
2        (4.5) As soon as possible after the end of fiscal year
3    1999 and of each fiscal year thereafter, the Director shall
4    order transferred and the State Treasurer and State
5    Comptroller shall transfer from the Income Tax Refund Fund
6    to the General Revenue Fund any surplus remaining in the
7    Income Tax Refund Fund as of the end of such fiscal year;
8    excluding for fiscal years 2000, 2001, and 2002 amounts
9    attributable to transfers under item (3) of subsection (c)
10    less refunds resulting from the earned income tax credit.
11        (5) This Act shall constitute an irrevocable and
12    continuing appropriation from the Income Tax Refund Fund
13    for the purpose of paying refunds upon the order of the
14    Director in accordance with the provisions of this Section.
15    (e) Deposits into the Education Assistance Fund and the
16Income Tax Surcharge Local Government Distributive Fund. On
17July 1, 1991, and thereafter, of the amounts collected pursuant
18to subsections (a) and (b) of Section 201 of this Act, minus
19deposits into the Income Tax Refund Fund, the Department shall
20deposit 7.3% into the Education Assistance Fund in the State
21Treasury. Beginning July 1, 1991, and continuing through
22January 31, 1993, of the amounts collected pursuant to
23subsections (a) and (b) of Section 201 of the Illinois Income
24Tax Act, minus deposits into the Income Tax Refund Fund, the
25Department shall deposit 3.0% into the Income Tax Surcharge
26Local Government Distributive Fund in the State Treasury.

 

 

10100SB1805ham002- 146 -LRB101 08915 JWD 72329 a

1Beginning February 1, 1993 and continuing through June 30,
21993, of the amounts collected pursuant to subsections (a) and
3(b) of Section 201 of the Illinois Income Tax Act, minus
4deposits into the Income Tax Refund Fund, the Department shall
5deposit 4.4% into the Income Tax Surcharge Local Government
6Distributive Fund in the State Treasury. Beginning July 1,
71993, and continuing through June 30, 1994, of the amounts
8collected under subsections (a) and (b) of Section 201 of this
9Act, minus deposits into the Income Tax Refund Fund, the
10Department shall deposit 1.475% into the Income Tax Surcharge
11Local Government Distributive Fund in the State Treasury.
12    (f) Deposits into the Fund for the Advancement of
13Education. Beginning February 1, 2015, the Department shall
14deposit the following portions of the revenue realized from the
15tax imposed upon individuals, trusts, and estates by
16subsections (a) and (b) of Section 201 of this Act, minus
17deposits into the Income Tax Refund Fund, into the Fund for the
18Advancement of Education:
19        (1) beginning February 1, 2015, and prior to February
20    1, 2025, 1/30; and
21        (2) beginning February 1, 2025, 1/26.
22    If the rate of tax imposed by subsection (a) and (b) of
23Section 201 is reduced pursuant to Section 201.5 of this Act,
24the Department shall not make the deposits required by this
25subsection (f) on or after the effective date of the reduction.
26    (g) Deposits into the Commitment to Human Services Fund.

 

 

10100SB1805ham002- 147 -LRB101 08915 JWD 72329 a

1Beginning February 1, 2015, the Department shall deposit the
2following portions of the revenue realized from the tax imposed
3upon individuals, trusts, and estates by subsections (a) and
4(b) of Section 201 of this Act, minus deposits into the Income
5Tax Refund Fund, into the Commitment to Human Services Fund:
6        (1) beginning February 1, 2015, and prior to February
7    1, 2025, 1/30; and
8        (2) beginning February 1, 2025, 1/26.
9    If the rate of tax imposed by subsection (a) and (b) of
10Section 201 is reduced pursuant to Section 201.5 of this Act,
11the Department shall not make the deposits required by this
12subsection (g) on or after the effective date of the reduction.
13    (h) Deposits into the Tax Compliance and Administration
14Fund. Beginning on the first day of the first calendar month to
15occur on or after August 26, 2014 (the effective date of Public
16Act 98-1098), each month the Department shall pay into the Tax
17Compliance and Administration Fund, to be used, subject to
18appropriation, to fund additional auditors and compliance
19personnel at the Department, an amount equal to 1/12 of 5% of
20the cash receipts collected during the preceding fiscal year by
21the Audit Bureau of the Department from the tax imposed by
22subsections (a), (b), (c), and (d) of Section 201 of this Act,
23net of deposits into the Income Tax Refund Fund made from those
24cash receipts.
25(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
26100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.

 

 

10100SB1805ham002- 148 -LRB101 08915 JWD 72329 a

18-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
2eff. 7-12-19.)
 
3    (Text of Section after amendment by P.A. 101-8)
4    Sec. 901. Collection authority.
5    (a) In general. The Department shall collect the taxes
6imposed by this Act. The Department shall collect certified
7past due child support amounts under Section 2505-650 of the
8Department of Revenue Law of the Civil Administrative Code of
9Illinois. Except as provided in subsections (b), (c), (e), (f),
10(g), and (h) of this Section, money collected pursuant to
11subsections (a) and (b) of Section 201 of this Act shall be
12paid into the General Revenue Fund in the State treasury; money
13collected pursuant to subsections (c) and (d) of Section 201 of
14this Act shall be paid into the Personal Property Tax
15Replacement Fund, a special fund in the State Treasury; and
16money collected under Section 2505-650 of the Department of
17Revenue Law of the Civil Administrative Code of Illinois shall
18be paid into the Child Support Enforcement Trust Fund, a
19special fund outside the State Treasury, or to the State
20Disbursement Unit established under Section 10-26 of the
21Illinois Public Aid Code, as directed by the Department of
22Healthcare and Family Services.
23    (b) Local Government Distributive Fund. Beginning August
241, 2017 and continuing through January 31, 2021, the Treasurer
25shall transfer each month from the General Revenue Fund to the

 

 

10100SB1805ham002- 149 -LRB101 08915 JWD 72329 a

1Local Government Distributive Fund an amount equal to the sum
2of (i) 6.06% (10% of the ratio of the 3% individual income tax
3rate prior to 2011 to the 4.95% individual income tax rate
4after July 1, 2017) of the net revenue realized from the tax
5imposed by subsections (a) and (b) of Section 201 of this Act
6upon individuals, trusts, and estates during the preceding
7month and (ii) 6.85% (10% of the ratio of the 4.8% corporate
8income tax rate prior to 2011 to the 7% corporate income tax
9rate after July 1, 2017) of the net revenue realized from the
10tax imposed by subsections (a) and (b) of Section 201 of this
11Act upon corporations during the preceding month. Beginning
12February 1, 2021, the Treasurer shall transfer each month from
13the General Revenue Fund to the Local Government Distributive
14Fund an amount equal to the sum of (i) 5.32% of the net revenue
15realized from the tax imposed by subsections (a) and (b) of
16Section 201 of this Act upon individuals, trusts, and estates
17during the preceding month and (ii) 6.16% of the net revenue
18realized from the tax imposed by subsections (a) and (b) of
19Section 201 of this Act upon corporations during the preceding
20month. Net revenue realized for a month shall be defined as the
21revenue from the tax imposed by subsections (a) and (b) of
22Section 201 of this Act which is deposited in the General
23Revenue Fund, the Education Assistance Fund, the Income Tax
24Surcharge Local Government Distributive Fund, the Fund for the
25Advancement of Education, and the Commitment to Human Services
26Fund during the month minus the amount paid out of the General

 

 

10100SB1805ham002- 150 -LRB101 08915 JWD 72329 a

1Revenue Fund in State warrants during that same month as
2refunds to taxpayers for overpayment of liability under the tax
3imposed by subsections (a) and (b) of Section 201 of this Act.
4    Notwithstanding any provision of law to the contrary,
5beginning on July 6, 2017 (the effective date of Public Act
6100-23), those amounts required under this subsection (b) to be
7transferred by the Treasurer into the Local Government
8Distributive Fund from the General Revenue Fund shall be
9directly deposited into the Local Government Distributive Fund
10as the revenue is realized from the tax imposed by subsections
11(a) and (b) of Section 201 of this Act.
12    For State fiscal year 2020 only, notwithstanding any
13provision of law to the contrary, the total amount of revenue
14and deposits under this Section attributable to revenues
15realized during State fiscal year 2020 shall be reduced by 5%.
16    For State fiscal year 2021 only, notwithstanding any
17provision of law to the contrary, the total amount of revenue
18and deposits under this Section attributable to revenues
19realized during State fiscal year 2021 shall be reduced by 5%.
20    (c) Deposits Into Income Tax Refund Fund.
21        (1) Beginning on January 1, 1989 and thereafter, the
22    Department shall deposit a percentage of the amounts
23    collected pursuant to subsections (a) and (b)(1), (2), and
24    (3) of Section 201 of this Act into a fund in the State
25    treasury known as the Income Tax Refund Fund. Beginning
26    with State fiscal year 1990 and for each fiscal year

 

 

10100SB1805ham002- 151 -LRB101 08915 JWD 72329 a

1    thereafter, the percentage deposited into the Income Tax
2    Refund Fund during a fiscal year shall be the Annual
3    Percentage. For fiscal year 2011, the Annual Percentage
4    shall be 8.75%. For fiscal year 2012, the Annual Percentage
5    shall be 8.75%. For fiscal year 2013, the Annual Percentage
6    shall be 9.75%. For fiscal year 2014, the Annual Percentage
7    shall be 9.5%. For fiscal year 2015, the Annual Percentage
8    shall be 10%. For fiscal year 2018, the Annual Percentage
9    shall be 9.8%. For fiscal year 2019, the Annual Percentage
10    shall be 9.7%. For fiscal year 2020, the Annual Percentage
11    shall be 9.5%. For fiscal year 2021, the Annual Percentage
12    shall be 9%. For all other fiscal years, the Annual
13    Percentage shall be calculated as a fraction, the numerator
14    of which shall be the amount of refunds approved for
15    payment by the Department during the preceding fiscal year
16    as a result of overpayment of tax liability under
17    subsections (a) and (b)(1), (2), and (3) of Section 201 of
18    this Act plus the amount of such refunds remaining approved
19    but unpaid at the end of the preceding fiscal year, minus
20    the amounts transferred into the Income Tax Refund Fund
21    from the Tobacco Settlement Recovery Fund, and the
22    denominator of which shall be the amounts which will be
23    collected pursuant to subsections (a) and (b)(1), (2), and
24    (3) of Section 201 of this Act during the preceding fiscal
25    year; except that in State fiscal year 2002, the Annual
26    Percentage shall in no event exceed 7.6%. The Director of

 

 

10100SB1805ham002- 152 -LRB101 08915 JWD 72329 a

1    Revenue shall certify the Annual Percentage to the
2    Comptroller on the last business day of the fiscal year
3    immediately preceding the fiscal year for which it is to be
4    effective.
5        (2) Beginning on January 1, 1989 and thereafter, the
6    Department shall deposit a percentage of the amounts
7    collected pursuant to subsections (a) and (b)(6), (7), and
8    (8), (c) and (d) of Section 201 of this Act into a fund in
9    the State treasury known as the Income Tax Refund Fund.
10    Beginning with State fiscal year 1990 and for each fiscal
11    year thereafter, the percentage deposited into the Income
12    Tax Refund Fund during a fiscal year shall be the Annual
13    Percentage. For fiscal year 2011, the Annual Percentage
14    shall be 17.5%. For fiscal year 2012, the Annual Percentage
15    shall be 17.5%. For fiscal year 2013, the Annual Percentage
16    shall be 14%. For fiscal year 2014, the Annual Percentage
17    shall be 13.4%. For fiscal year 2015, the Annual Percentage
18    shall be 14%. For fiscal year 2018, the Annual Percentage
19    shall be 17.5%. For fiscal year 2019, the Annual Percentage
20    shall be 15.5%. For fiscal year 2020, the Annual Percentage
21    shall be 14.25%. For fiscal year 2021, the Annual
22    Percentage shall be 14%. For all other fiscal years, the
23    Annual Percentage shall be calculated as a fraction, the
24    numerator of which shall be the amount of refunds approved
25    for payment by the Department during the preceding fiscal
26    year as a result of overpayment of tax liability under

 

 

10100SB1805ham002- 153 -LRB101 08915 JWD 72329 a

1    subsections (a) and (b)(6), (7), and (8), (c) and (d) of
2    Section 201 of this Act plus the amount of such refunds
3    remaining approved but unpaid at the end of the preceding
4    fiscal year, and the denominator of which shall be the
5    amounts which will be collected pursuant to subsections (a)
6    and (b)(6), (7), and (8), (c) and (d) of Section 201 of
7    this Act during the preceding fiscal year; except that in
8    State fiscal year 2002, the Annual Percentage shall in no
9    event exceed 23%. The Director of Revenue shall certify the
10    Annual Percentage to the Comptroller on the last business
11    day of the fiscal year immediately preceding the fiscal
12    year for which it is to be effective.
13        (3) The Comptroller shall order transferred and the
14    Treasurer shall transfer from the Tobacco Settlement
15    Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
16    in January, 2001, (ii) $35,000,000 in January, 2002, and
17    (iii) $35,000,000 in January, 2003.
18    (d) Expenditures from Income Tax Refund Fund.
19        (1) Beginning January 1, 1989, money in the Income Tax
20    Refund Fund shall be expended exclusively for the purpose
21    of paying refunds resulting from overpayment of tax
22    liability under Section 201 of this Act and for making
23    transfers pursuant to this subsection (d).
24        (2) The Director shall order payment of refunds
25    resulting from overpayment of tax liability under Section
26    201 of this Act from the Income Tax Refund Fund only to the

 

 

10100SB1805ham002- 154 -LRB101 08915 JWD 72329 a

1    extent that amounts collected pursuant to Section 201 of
2    this Act and transfers pursuant to this subsection (d) and
3    item (3) of subsection (c) have been deposited and retained
4    in the Fund.
5        (3) As soon as possible after the end of each fiscal
6    year, the Director shall order transferred and the State
7    Treasurer and State Comptroller shall transfer from the
8    Income Tax Refund Fund to the Personal Property Tax
9    Replacement Fund an amount, certified by the Director to
10    the Comptroller, equal to the excess of the amount
11    collected pursuant to subsections (c) and (d) of Section
12    201 of this Act deposited into the Income Tax Refund Fund
13    during the fiscal year over the amount of refunds resulting
14    from overpayment of tax liability under subsections (c) and
15    (d) of Section 201 of this Act paid from the Income Tax
16    Refund Fund during the fiscal year.
17        (4) As soon as possible after the end of each fiscal
18    year, the Director shall order transferred and the State
19    Treasurer and State Comptroller shall transfer from the
20    Personal Property Tax Replacement Fund to the Income Tax
21    Refund Fund an amount, certified by the Director to the
22    Comptroller, equal to the excess of the amount of refunds
23    resulting from overpayment of tax liability under
24    subsections (c) and (d) of Section 201 of this Act paid
25    from the Income Tax Refund Fund during the fiscal year over
26    the amount collected pursuant to subsections (c) and (d) of

 

 

10100SB1805ham002- 155 -LRB101 08915 JWD 72329 a

1    Section 201 of this Act deposited into the Income Tax
2    Refund Fund during the fiscal year.
3        (4.5) As soon as possible after the end of fiscal year
4    1999 and of each fiscal year thereafter, the Director shall
5    order transferred and the State Treasurer and State
6    Comptroller shall transfer from the Income Tax Refund Fund
7    to the General Revenue Fund any surplus remaining in the
8    Income Tax Refund Fund as of the end of such fiscal year;
9    excluding for fiscal years 2000, 2001, and 2002 amounts
10    attributable to transfers under item (3) of subsection (c)
11    less refunds resulting from the earned income tax credit.
12        (5) This Act shall constitute an irrevocable and
13    continuing appropriation from the Income Tax Refund Fund
14    for the purpose of paying refunds upon the order of the
15    Director in accordance with the provisions of this Section.
16    (e) Deposits into the Education Assistance Fund and the
17Income Tax Surcharge Local Government Distributive Fund. On
18July 1, 1991, and thereafter, of the amounts collected pursuant
19to subsections (a) and (b) of Section 201 of this Act, minus
20deposits into the Income Tax Refund Fund, the Department shall
21deposit 7.3% into the Education Assistance Fund in the State
22Treasury. Beginning July 1, 1991, and continuing through
23January 31, 1993, of the amounts collected pursuant to
24subsections (a) and (b) of Section 201 of the Illinois Income
25Tax Act, minus deposits into the Income Tax Refund Fund, the
26Department shall deposit 3.0% into the Income Tax Surcharge

 

 

10100SB1805ham002- 156 -LRB101 08915 JWD 72329 a

1Local Government Distributive Fund in the State Treasury.
2Beginning February 1, 1993 and continuing through June 30,
31993, of the amounts collected pursuant to subsections (a) and
4(b) of Section 201 of the Illinois Income Tax Act, minus
5deposits into the Income Tax Refund Fund, the Department shall
6deposit 4.4% into the Income Tax Surcharge Local Government
7Distributive Fund in the State Treasury. Beginning July 1,
81993, and continuing through June 30, 1994, of the amounts
9collected under subsections (a) and (b) of Section 201 of this
10Act, minus deposits into the Income Tax Refund Fund, the
11Department shall deposit 1.475% into the Income Tax Surcharge
12Local Government Distributive Fund in the State Treasury.
13    (f) Deposits into the Fund for the Advancement of
14Education. Beginning February 1, 2015, the Department shall
15deposit the following portions of the revenue realized from the
16tax imposed upon individuals, trusts, and estates by
17subsections (a) and (b) of Section 201 of this Act, minus
18deposits into the Income Tax Refund Fund, into the Fund for the
19Advancement of Education:
20        (1) beginning February 1, 2015, and prior to February
21    1, 2025, 1/30; and
22        (2) beginning February 1, 2025, 1/26.
23    If the rate of tax imposed by subsection (a) and (b) of
24Section 201 is reduced pursuant to Section 201.5 of this Act,
25the Department shall not make the deposits required by this
26subsection (f) on or after the effective date of the reduction.

 

 

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1    (g) Deposits into the Commitment to Human Services Fund.
2Beginning February 1, 2015, the Department shall deposit the
3following portions of the revenue realized from the tax imposed
4upon individuals, trusts, and estates by subsections (a) and
5(b) of Section 201 of this Act, minus deposits into the Income
6Tax Refund Fund, into the Commitment to Human Services Fund:
7        (1) beginning February 1, 2015, and prior to February
8    1, 2025, 1/30; and
9        (2) beginning February 1, 2025, 1/26.
10    If the rate of tax imposed by subsection (a) and (b) of
11Section 201 is reduced pursuant to Section 201.5 of this Act,
12the Department shall not make the deposits required by this
13subsection (g) on or after the effective date of the reduction.
14    (h) Deposits into the Tax Compliance and Administration
15Fund. Beginning on the first day of the first calendar month to
16occur on or after August 26, 2014 (the effective date of Public
17Act 98-1098), each month the Department shall pay into the Tax
18Compliance and Administration Fund, to be used, subject to
19appropriation, to fund additional auditors and compliance
20personnel at the Department, an amount equal to 1/12 of 5% of
21the cash receipts collected during the preceding fiscal year by
22the Audit Bureau of the Department from the tax imposed by
23subsections (a), (b), (c), and (d) of Section 201 of this Act,
24net of deposits into the Income Tax Refund Fund made from those
25cash receipts.
26(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;

 

 

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1100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
28-14-18; 100-1171, eff. 1-4-19; 101-8, see Section 99 for
3effective date; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19;
4revised 10-1-19.)
 
5
ARTICLE 15. SPECIAL DISTRICTS

 
6    Section 15-5. The State Finance Act is amended by changing
7Section 8.25f as follows:
 
8    (30 ILCS 105/8.25f)  (from Ch. 127, par. 144.25f)
9    Sec. 8.25f. McCormick Place Expansion Project Fund.
10    (a) Deposits. The following amounts shall be deposited into
11the McCormick Place Expansion Project Fund in the State
12Treasury: (i) the moneys required to be deposited into the Fund
13under Section 9 of the Use Tax Act, Section 9 of the Service
14Occupation Tax Act, Section 9 of the Service Use Tax Act, and
15Section 3 of the Retailers' Occupation Tax Act and (ii) the
16moneys required to be deposited into the Fund under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act. Notwithstanding the foregoing, the maximum
19amount that may be deposited into the McCormick Place Expansion
20Project Fund from item (i) shall not exceed the Total Deposit
21amounts with respect to the following fiscal years:
22Fiscal YearTotal Deposit

 

 

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11993         $0
21994 53,000,000
31995 58,000,000
41996 61,000,000
51997 64,000,000
61998 68,000,000
71999 71,000,000
82000 75,000,000
92001 80,000,000
102002 93,000,000
112003 99,000,000
122004103,000,000
132005108,000,000
142006113,000,000
152007119,000,000
162008126,000,000
172009132,000,000
182010139,000,000
192011146,000,000
202012153,000,000
212013161,000,000
222014170,000,000
232015179,000,000
242016189,000,000
252017199,000,000
262018210,000,000

 

 

10100SB1805ham002- 160 -LRB101 08915 JWD 72329 a

12019221,000,000
22020233,000,000
32021300,000,000246,000,000
42022300,000,000260,000,000
52023300,000,000275,000,000
62024 300,000,000 275,000,000
72025 300,000,000275,000,000
82026 300,000,000279,000,000
92027 375,000,000292,000,000
102028 375,000,000307,000,000
112029 375,000,000322,000,000
122030 375,000,000338,000,000
132031 375,000,000350,000,000
142032 375,000,000350,000,000
152033 375,000,000
162034 375,000,000
172035 375,000,000
182036 450,000,000
19and
20each fiscal year thereafter
21that bonds are outstanding
22under Section 13.2 of the
23Metropolitan Pier and Exposition
24Authority Act, but not after
25fiscal year 2060.
26    Provided that all amounts deposited in the Fund and

 

 

10100SB1805ham002- 161 -LRB101 08915 JWD 72329 a

1requested in the Authority's certificate have been paid to the
2Authority, all amounts remaining in the McCormick Place
3Expansion Project Fund on the last day of any month shall be
4transferred to the General Revenue Fund.
5    (b) Authority certificate. Beginning with fiscal year 1994
6and continuing for each fiscal year thereafter, the Chairman of
7the Metropolitan Pier and Exposition Authority shall annually
8certify to the State Comptroller and the State Treasurer the
9amount necessary and required, during the fiscal year with
10respect to which the certification is made, to pay the debt
11service requirements (including amounts to be paid with respect
12to arrangements to provide additional security or liquidity) on
13all outstanding bonds and notes, including refunding bonds,
14(collectively referred to as "bonds") in an amount issued by
15the Authority pursuant to Section 13.2 of the Metropolitan Pier
16and Exposition Authority Act. The certificate may be amended
17from time to time as necessary.
18(Source: P.A. 96-898, eff. 5-27-10.)
 
19    Section 15-10. The Use Tax Act is amended by changing
20Section 9 as follows:
 
21    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
22    Sec. 9. Except as to motor vehicles, watercraft, aircraft,
23and trailers that are required to be registered with an agency
24of this State, each retailer required or authorized to collect

 

 

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1the tax imposed by this Act shall pay to the Department the
2amount of such tax (except as otherwise provided) at the time
3when he is required to file his return for the period during
4which such tax was collected, less a discount of 2.1% prior to
5January 1, 1990, and 1.75% on and after January 1, 1990, or $5
6per calendar year, whichever is greater, which is allowed to
7reimburse the retailer for expenses incurred in collecting the
8tax, keeping records, preparing and filing returns, remitting
9the tax and supplying data to the Department on request. The
10discount under this Section is not allowed for the 1.25%
11portion of taxes paid on aviation fuel that is subject to the
12revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
1347133. In the case of retailers who report and pay the tax on a
14transaction by transaction basis, as provided in this Section,
15such discount shall be taken with each such tax remittance
16instead of when such retailer files his periodic return. The
17discount allowed under this Section is allowed only for returns
18that are filed in the manner required by this Act. The
19Department may disallow the discount for retailers whose
20certificate of registration is revoked at the time the return
21is filed, but only if the Department's decision to revoke the
22certificate of registration has become final. A retailer need
23not remit that part of any tax collected by him to the extent
24that he is required to remit and does remit the tax imposed by
25the Retailers' Occupation Tax Act, with respect to the sale of
26the same property.

 

 

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1    Where such tangible personal property is sold under a
2conditional sales contract, or under any other form of sale
3wherein the payment of the principal sum, or a part thereof, is
4extended beyond the close of the period for which the return is
5filed, the retailer, in collecting the tax (except as to motor
6vehicles, watercraft, aircraft, and trailers that are required
7to be registered with an agency of this State), may collect for
8each tax return period, only the tax applicable to that part of
9the selling price actually received during such tax return
10period.
11    Except as provided in this Section, on or before the
12twentieth day of each calendar month, such retailer shall file
13a return for the preceding calendar month. Such return shall be
14filed on forms prescribed by the Department and shall furnish
15such information as the Department may reasonably require. On
16and after January 1, 2018, except for returns for motor
17vehicles, watercraft, aircraft, and trailers that are required
18to be registered with an agency of this State, with respect to
19retailers whose annual gross receipts average $20,000 or more,
20all returns required to be filed pursuant to this Act shall be
21filed electronically. Retailers who demonstrate that they do
22not have access to the Internet or demonstrate hardship in
23filing electronically may petition the Department to waive the
24electronic filing requirement.
25    The Department may require returns to be filed on a
26quarterly basis. If so required, a return for each calendar

 

 

10100SB1805ham002- 164 -LRB101 08915 JWD 72329 a

1quarter shall be filed on or before the twentieth day of the
2calendar month following the end of such calendar quarter. The
3taxpayer shall also file a return with the Department for each
4of the first two months of each calendar quarter, on or before
5the twentieth day of the following calendar month, stating:
6        1. The name of the seller;
7        2. The address of the principal place of business from
8    which he engages in the business of selling tangible
9    personal property at retail in this State;
10        3. The total amount of taxable receipts received by him
11    during the preceding calendar month from sales of tangible
12    personal property by him during such preceding calendar
13    month, including receipts from charge and time sales, but
14    less all deductions allowed by law;
15        4. The amount of credit provided in Section 2d of this
16    Act;
17        5. The amount of tax due;
18        5-5. The signature of the taxpayer; and
19        6. Such other reasonable information as the Department
20    may require.
21    Each retailer required or authorized to collect the tax
22imposed by this Act on aviation fuel sold at retail in this
23State during the preceding calendar month shall, instead of
24reporting and paying tax on aviation fuel as otherwise required
25by this Section, report and pay such tax on a separate aviation
26fuel tax return. The requirements related to the return shall

 

 

10100SB1805ham002- 165 -LRB101 08915 JWD 72329 a

1be as otherwise provided in this Section. Notwithstanding any
2other provisions of this Act to the contrary, retailers
3collecting tax on aviation fuel shall file all aviation fuel
4tax returns and shall make all aviation fuel tax payments by
5electronic means in the manner and form required by the
6Department. For purposes of this Section, "aviation fuel" means
7jet fuel and aviation gasoline.
8    If a taxpayer fails to sign a return within 30 days after
9the proper notice and demand for signature by the Department,
10the return shall be considered valid and any amount shown to be
11due on the return shall be deemed assessed.
12    Notwithstanding any other provision of this Act to the
13contrary, retailers subject to tax on cannabis shall file all
14cannabis tax returns and shall make all cannabis tax payments
15by electronic means in the manner and form required by the
16Department.
17    Beginning October 1, 1993, a taxpayer who has an average
18monthly tax liability of $150,000 or more shall make all
19payments required by rules of the Department by electronic
20funds transfer. Beginning October 1, 1994, a taxpayer who has
21an average monthly tax liability of $100,000 or more shall make
22all payments required by rules of the Department by electronic
23funds transfer. Beginning October 1, 1995, a taxpayer who has
24an average monthly tax liability of $50,000 or more shall make
25all payments required by rules of the Department by electronic
26funds transfer. Beginning October 1, 2000, a taxpayer who has

 

 

10100SB1805ham002- 166 -LRB101 08915 JWD 72329 a

1an annual tax liability of $200,000 or more shall make all
2payments required by rules of the Department by electronic
3funds transfer. The term "annual tax liability" shall be the
4sum of the taxpayer's liabilities under this Act, and under all
5other State and local occupation and use tax laws administered
6by the Department, for the immediately preceding calendar year.
7The term "average monthly tax liability" means the sum of the
8taxpayer's liabilities under this Act, and under all other
9State and local occupation and use tax laws administered by the
10Department, for the immediately preceding calendar year
11divided by 12. Beginning on October 1, 2002, a taxpayer who has
12a tax liability in the amount set forth in subsection (b) of
13Section 2505-210 of the Department of Revenue Law shall make
14all payments required by rules of the Department by electronic
15funds transfer.
16    Before August 1 of each year beginning in 1993, the
17Department shall notify all taxpayers required to make payments
18by electronic funds transfer. All taxpayers required to make
19payments by electronic funds transfer shall make those payments
20for a minimum of one year beginning on October 1.
21    Any taxpayer not required to make payments by electronic
22funds transfer may make payments by electronic funds transfer
23with the permission of the Department.
24    All taxpayers required to make payment by electronic funds
25transfer and any taxpayers authorized to voluntarily make
26payments by electronic funds transfer shall make those payments

 

 

10100SB1805ham002- 167 -LRB101 08915 JWD 72329 a

1in the manner authorized by the Department.
2    The Department shall adopt such rules as are necessary to
3effectuate a program of electronic funds transfer and the
4requirements of this Section.
5    Before October 1, 2000, if the taxpayer's average monthly
6tax liability to the Department under this Act, the Retailers'
7Occupation Tax Act, the Service Occupation Tax Act, the Service
8Use Tax Act was $10,000 or more during the preceding 4 complete
9calendar quarters, he shall file a return with the Department
10each month by the 20th day of the month next following the
11month during which such tax liability is incurred and shall
12make payments to the Department on or before the 7th, 15th,
1322nd and last day of the month during which such liability is
14incurred. On and after October 1, 2000, if the taxpayer's
15average monthly tax liability to the Department under this Act,
16the Retailers' Occupation Tax Act, the Service Occupation Tax
17Act, and the Service Use Tax Act was $20,000 or more during the
18preceding 4 complete calendar quarters, he shall file a return
19with the Department each month by the 20th day of the month
20next following the month during which such tax liability is
21incurred and shall make payment to the Department on or before
22the 7th, 15th, 22nd and last day of the month during which such
23liability is incurred. If the month during which such tax
24liability is incurred began prior to January 1, 1985, each
25payment shall be in an amount equal to 1/4 of the taxpayer's
26actual liability for the month or an amount set by the

 

 

10100SB1805ham002- 168 -LRB101 08915 JWD 72329 a

1Department not to exceed 1/4 of the average monthly liability
2of the taxpayer to the Department for the preceding 4 complete
3calendar quarters (excluding the month of highest liability and
4the month of lowest liability in such 4 quarter period). If the
5month during which such tax liability is incurred begins on or
6after January 1, 1985, and prior to January 1, 1987, each
7payment shall be in an amount equal to 22.5% of the taxpayer's
8actual liability for the month or 27.5% of the taxpayer's
9liability for the same calendar month of the preceding year. If
10the month during which such tax liability is incurred begins on
11or after January 1, 1987, and prior to January 1, 1988, each
12payment shall be in an amount equal to 22.5% of the taxpayer's
13actual liability for the month or 26.25% of the taxpayer's
14liability for the same calendar month of the preceding year. If
15the month during which such tax liability is incurred begins on
16or after January 1, 1988, and prior to January 1, 1989, or
17begins on or after January 1, 1996, each payment shall be in an
18amount equal to 22.5% of the taxpayer's actual liability for
19the month or 25% of the taxpayer's liability for the same
20calendar month of the preceding year. If the month during which
21such tax liability is incurred begins on or after January 1,
221989, and prior to January 1, 1996, each payment shall be in an
23amount equal to 22.5% of the taxpayer's actual liability for
24the month or 25% of the taxpayer's liability for the same
25calendar month of the preceding year or 100% of the taxpayer's
26actual liability for the quarter monthly reporting period. The

 

 

10100SB1805ham002- 169 -LRB101 08915 JWD 72329 a

1amount of such quarter monthly payments shall be credited
2against the final tax liability of the taxpayer's return for
3that month. Before October 1, 2000, once applicable, the
4requirement of the making of quarter monthly payments to the
5Department shall continue until such taxpayer's average
6monthly liability to the Department during the preceding 4
7complete calendar quarters (excluding the month of highest
8liability and the month of lowest liability) is less than
9$9,000, or until such taxpayer's average monthly liability to
10the Department as computed for each calendar quarter of the 4
11preceding complete calendar quarter period is less than
12$10,000. However, if a taxpayer can show the Department that a
13substantial change in the taxpayer's business has occurred
14which causes the taxpayer to anticipate that his average
15monthly tax liability for the reasonably foreseeable future
16will fall below the $10,000 threshold stated above, then such
17taxpayer may petition the Department for change in such
18taxpayer's reporting status. On and after October 1, 2000, once
19applicable, the requirement of the making of quarter monthly
20payments to the Department shall continue until such taxpayer's
21average monthly liability to the Department during the
22preceding 4 complete calendar quarters (excluding the month of
23highest liability and the month of lowest liability) is less
24than $19,000 or until such taxpayer's average monthly liability
25to the Department as computed for each calendar quarter of the
264 preceding complete calendar quarter period is less than

 

 

10100SB1805ham002- 170 -LRB101 08915 JWD 72329 a

1$20,000. However, if a taxpayer can show the Department that a
2substantial change in the taxpayer's business has occurred
3which causes the taxpayer to anticipate that his average
4monthly tax liability for the reasonably foreseeable future
5will fall below the $20,000 threshold stated above, then such
6taxpayer may petition the Department for a change in such
7taxpayer's reporting status. The Department shall change such
8taxpayer's reporting status unless it finds that such change is
9seasonal in nature and not likely to be long term. If any such
10quarter monthly payment is not paid at the time or in the
11amount required by this Section, then the taxpayer shall be
12liable for penalties and interest on the difference between the
13minimum amount due and the amount of such quarter monthly
14payment actually and timely paid, except insofar as the
15taxpayer has previously made payments for that month to the
16Department in excess of the minimum payments previously due as
17provided in this Section. The Department shall make reasonable
18rules and regulations to govern the quarter monthly payment
19amount and quarter monthly payment dates for taxpayers who file
20on other than a calendar monthly basis.
21    If any such payment provided for in this Section exceeds
22the taxpayer's liabilities under this Act, the Retailers'
23Occupation Tax Act, the Service Occupation Tax Act and the
24Service Use Tax Act, as shown by an original monthly return,
25the Department shall issue to the taxpayer a credit memorandum
26no later than 30 days after the date of payment, which

 

 

10100SB1805ham002- 171 -LRB101 08915 JWD 72329 a

1memorandum may be submitted by the taxpayer to the Department
2in payment of tax liability subsequently to be remitted by the
3taxpayer to the Department or be assigned by the taxpayer to a
4similar taxpayer under this Act, the Retailers' Occupation Tax
5Act, the Service Occupation Tax Act or the Service Use Tax Act,
6in accordance with reasonable rules and regulations to be
7prescribed by the Department, except that if such excess
8payment is shown on an original monthly return and is made
9after December 31, 1986, no credit memorandum shall be issued,
10unless requested by the taxpayer. If no such request is made,
11the taxpayer may credit such excess payment against tax
12liability subsequently to be remitted by the taxpayer to the
13Department under this Act, the Retailers' Occupation Tax Act,
14the Service Occupation Tax Act or the Service Use Tax Act, in
15accordance with reasonable rules and regulations prescribed by
16the Department. If the Department subsequently determines that
17all or any part of the credit taken was not actually due to the
18taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall
19be reduced by 2.1% or 1.75% of the difference between the
20credit taken and that actually due, and the taxpayer shall be
21liable for penalties and interest on such difference.
22    If the retailer is otherwise required to file a monthly
23return and if the retailer's average monthly tax liability to
24the Department does not exceed $200, the Department may
25authorize his returns to be filed on a quarter annual basis,
26with the return for January, February, and March of a given

 

 

10100SB1805ham002- 172 -LRB101 08915 JWD 72329 a

1year being due by April 20 of such year; with the return for
2April, May and June of a given year being due by July 20 of such
3year; with the return for July, August and September of a given
4year being due by October 20 of such year, and with the return
5for October, November and December of a given year being due by
6January 20 of the following year.
7    If the retailer is otherwise required to file a monthly or
8quarterly return and if the retailer's average monthly tax
9liability to the Department does not exceed $50, the Department
10may authorize his returns to be filed on an annual basis, with
11the return for a given year being due by January 20 of the
12following year.
13    Such quarter annual and annual returns, as to form and
14substance, shall be subject to the same requirements as monthly
15returns.
16    Notwithstanding any other provision in this Act concerning
17the time within which a retailer may file his return, in the
18case of any retailer who ceases to engage in a kind of business
19which makes him responsible for filing returns under this Act,
20such retailer shall file a final return under this Act with the
21Department not more than one month after discontinuing such
22business.
23    In addition, with respect to motor vehicles, watercraft,
24aircraft, and trailers that are required to be registered with
25an agency of this State, except as otherwise provided in this
26Section, every retailer selling this kind of tangible personal

 

 

10100SB1805ham002- 173 -LRB101 08915 JWD 72329 a

1property shall file, with the Department, upon a form to be
2prescribed and supplied by the Department, a separate return
3for each such item of tangible personal property which the
4retailer sells, except that if, in the same transaction, (i) a
5retailer of aircraft, watercraft, motor vehicles or trailers
6transfers more than one aircraft, watercraft, motor vehicle or
7trailer to another aircraft, watercraft, motor vehicle or
8trailer retailer for the purpose of resale or (ii) a retailer
9of aircraft, watercraft, motor vehicles, or trailers transfers
10more than one aircraft, watercraft, motor vehicle, or trailer
11to a purchaser for use as a qualifying rolling stock as
12provided in Section 3-55 of this Act, then that seller may
13report the transfer of all the aircraft, watercraft, motor
14vehicles or trailers involved in that transaction to the
15Department on the same uniform invoice-transaction reporting
16return form. For purposes of this Section, "watercraft" means a
17Class 2, Class 3, or Class 4 watercraft as defined in Section
183-2 of the Boat Registration and Safety Act, a personal
19watercraft, or any boat equipped with an inboard motor.
20    In addition, with respect to motor vehicles, watercraft,
21aircraft, and trailers that are required to be registered with
22an agency of this State, every person who is engaged in the
23business of leasing or renting such items and who, in
24connection with such business, sells any such item to a
25retailer for the purpose of resale is, notwithstanding any
26other provision of this Section to the contrary, authorized to

 

 

10100SB1805ham002- 174 -LRB101 08915 JWD 72329 a

1meet the return-filing requirement of this Act by reporting the
2transfer of all the aircraft, watercraft, motor vehicles, or
3trailers transferred for resale during a month to the
4Department on the same uniform invoice-transaction reporting
5return form on or before the 20th of the month following the
6month in which the transfer takes place. Notwithstanding any
7other provision of this Act to the contrary, all returns filed
8under this paragraph must be filed by electronic means in the
9manner and form as required by the Department.
10    The transaction reporting return in the case of motor
11vehicles or trailers that are required to be registered with an
12agency of this State, shall be the same document as the Uniform
13Invoice referred to in Section 5-402 of the Illinois Vehicle
14Code and must show the name and address of the seller; the name
15and address of the purchaser; the amount of the selling price
16including the amount allowed by the retailer for traded-in
17property, if any; the amount allowed by the retailer for the
18traded-in tangible personal property, if any, to the extent to
19which Section 2 of this Act allows an exemption for the value
20of traded-in property; the balance payable after deducting such
21trade-in allowance from the total selling price; the amount of
22tax due from the retailer with respect to such transaction; the
23amount of tax collected from the purchaser by the retailer on
24such transaction (or satisfactory evidence that such tax is not
25due in that particular instance, if that is claimed to be the
26fact); the place and date of the sale; a sufficient

 

 

10100SB1805ham002- 175 -LRB101 08915 JWD 72329 a

1identification of the property sold; such other information as
2is required in Section 5-402 of the Illinois Vehicle Code, and
3such other information as the Department may reasonably
4require.
5    The transaction reporting return in the case of watercraft
6and aircraft must show the name and address of the seller; the
7name and address of the purchaser; the amount of the selling
8price including the amount allowed by the retailer for
9traded-in property, if any; the amount allowed by the retailer
10for the traded-in tangible personal property, if any, to the
11extent to which Section 2 of this Act allows an exemption for
12the value of traded-in property; the balance payable after
13deducting such trade-in allowance from the total selling price;
14the amount of tax due from the retailer with respect to such
15transaction; the amount of tax collected from the purchaser by
16the retailer on such transaction (or satisfactory evidence that
17such tax is not due in that particular instance, if that is
18claimed to be the fact); the place and date of the sale, a
19sufficient identification of the property sold, and such other
20information as the Department may reasonably require.
21    Such transaction reporting return shall be filed not later
22than 20 days after the date of delivery of the item that is
23being sold, but may be filed by the retailer at any time sooner
24than that if he chooses to do so. The transaction reporting
25return and tax remittance or proof of exemption from the tax
26that is imposed by this Act may be transmitted to the

 

 

10100SB1805ham002- 176 -LRB101 08915 JWD 72329 a

1Department by way of the State agency with which, or State
2officer with whom, the tangible personal property must be
3titled or registered (if titling or registration is required)
4if the Department and such agency or State officer determine
5that this procedure will expedite the processing of
6applications for title or registration.
7    With each such transaction reporting return, the retailer
8shall remit the proper amount of tax due (or shall submit
9satisfactory evidence that the sale is not taxable if that is
10the case), to the Department or its agents, whereupon the
11Department shall issue, in the purchaser's name, a tax receipt
12(or a certificate of exemption if the Department is satisfied
13that the particular sale is tax exempt) which such purchaser
14may submit to the agency with which, or State officer with
15whom, he must title or register the tangible personal property
16that is involved (if titling or registration is required) in
17support of such purchaser's application for an Illinois
18certificate or other evidence of title or registration to such
19tangible personal property.
20    No retailer's failure or refusal to remit tax under this
21Act precludes a user, who has paid the proper tax to the
22retailer, from obtaining his certificate of title or other
23evidence of title or registration (if titling or registration
24is required) upon satisfying the Department that such user has
25paid the proper tax (if tax is due) to the retailer. The
26Department shall adopt appropriate rules to carry out the

 

 

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1mandate of this paragraph.
2    If the user who would otherwise pay tax to the retailer
3wants the transaction reporting return filed and the payment of
4tax or proof of exemption made to the Department before the
5retailer is willing to take these actions and such user has not
6paid the tax to the retailer, such user may certify to the fact
7of such delay by the retailer, and may (upon the Department
8being satisfied of the truth of such certification) transmit
9the information required by the transaction reporting return
10and the remittance for tax or proof of exemption directly to
11the Department and obtain his tax receipt or exemption
12determination, in which event the transaction reporting return
13and tax remittance (if a tax payment was required) shall be
14credited by the Department to the proper retailer's account
15with the Department, but without the 2.1% or 1.75% discount
16provided for in this Section being allowed. When the user pays
17the tax directly to the Department, he shall pay the tax in the
18same amount and in the same form in which it would be remitted
19if the tax had been remitted to the Department by the retailer.
20    Where a retailer collects the tax with respect to the
21selling price of tangible personal property which he sells and
22the purchaser thereafter returns such tangible personal
23property and the retailer refunds the selling price thereof to
24the purchaser, such retailer shall also refund, to the
25purchaser, the tax so collected from the purchaser. When filing
26his return for the period in which he refunds such tax to the

 

 

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1purchaser, the retailer may deduct the amount of the tax so
2refunded by him to the purchaser from any other use tax which
3such retailer may be required to pay or remit to the
4Department, as shown by such return, if the amount of the tax
5to be deducted was previously remitted to the Department by
6such retailer. If the retailer has not previously remitted the
7amount of such tax to the Department, he is entitled to no
8deduction under this Act upon refunding such tax to the
9purchaser.
10    Any retailer filing a return under this Section shall also
11include (for the purpose of paying tax thereon) the total tax
12covered by such return upon the selling price of tangible
13personal property purchased by him at retail from a retailer,
14but as to which the tax imposed by this Act was not collected
15from the retailer filing such return, and such retailer shall
16remit the amount of such tax to the Department when filing such
17return.
18    If experience indicates such action to be practicable, the
19Department may prescribe and furnish a combination or joint
20return which will enable retailers, who are required to file
21returns hereunder and also under the Retailers' Occupation Tax
22Act, to furnish all the return information required by both
23Acts on the one form.
24    Where the retailer has more than one business registered
25with the Department under separate registration under this Act,
26such retailer may not file each return that is due as a single

 

 

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1return covering all such registered businesses, but shall file
2separate returns for each such registered business.
3    Beginning January 1, 1990, each month the Department shall
4pay into the State and Local Sales Tax Reform Fund, a special
5fund in the State Treasury which is hereby created, the net
6revenue realized for the preceding month from the 1% tax
7imposed under this Act.
8    Beginning January 1, 1990, each month the Department shall
9pay into the County and Mass Transit District Fund 4% of the
10net revenue realized for the preceding month from the 6.25%
11general rate on the selling price of tangible personal property
12which is purchased outside Illinois at retail from a retailer
13and which is titled or registered by an agency of this State's
14government.
15    Beginning January 1, 1990, each month the Department shall
16pay into the State and Local Sales Tax Reform Fund, a special
17fund in the State Treasury, 20% of the net revenue realized for
18the preceding month from the 6.25% general rate on the selling
19price of tangible personal property, other than (i) tangible
20personal property which is purchased outside Illinois at retail
21from a retailer and which is titled or registered by an agency
22of this State's government and (ii) aviation fuel sold on or
23after December 1, 2019. This exception for aviation fuel only
24applies for so long as the revenue use requirements of 49
25U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
26    For aviation fuel sold on or after December 1, 2019, each

 

 

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1month the Department shall pay into the State Aviation Program
2Fund 20% of the net revenue realized for the preceding month
3from the 6.25% general rate on the selling price of aviation
4fuel, less an amount estimated by the Department to be required
5for refunds of the 20% portion of the tax on aviation fuel
6under this Act, which amount shall be deposited into the
7Aviation Fuel Sales Tax Refund Fund. The Department shall only
8pay moneys into the State Aviation Program Fund and the
9Aviation Fuels Sales Tax Refund Fund under this Act for so long
10as the revenue use requirements of 49 U.S.C. 47107(b) and 49
11U.S.C. 47133 are binding on the State.
12    Beginning August 1, 2000, each month the Department shall
13pay into the State and Local Sales Tax Reform Fund 100% of the
14net revenue realized for the preceding month from the 1.25%
15rate on the selling price of motor fuel and gasohol. Beginning
16September 1, 2010, each month the Department shall pay into the
17State and Local Sales Tax Reform Fund 100% of the net revenue
18realized for the preceding month from the 1.25% rate on the
19selling price of sales tax holiday items.
20    Beginning January 1, 1990, each month the Department shall
21pay into the Local Government Tax Fund 16% of the net revenue
22realized for the preceding month from the 6.25% general rate on
23the selling price of tangible personal property which is
24purchased outside Illinois at retail from a retailer and which
25is titled or registered by an agency of this State's
26government.

 

 

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1    Beginning October 1, 2009, each month the Department shall
2pay into the Capital Projects Fund an amount that is equal to
3an amount estimated by the Department to represent 80% of the
4net revenue realized for the preceding month from the sale of
5candy, grooming and hygiene products, and soft drinks that had
6been taxed at a rate of 1% prior to September 1, 2009 but that
7are now taxed at 6.25%.
8    Beginning July 1, 2011, each month the Department shall pay
9into the Clean Air Act Permit Fund 80% of the net revenue
10realized for the preceding month from the 6.25% general rate on
11the selling price of sorbents used in Illinois in the process
12of sorbent injection as used to comply with the Environmental
13Protection Act or the federal Clean Air Act, but the total
14payment into the Clean Air Act Permit Fund under this Act and
15the Retailers' Occupation Tax Act shall not exceed $2,000,000
16in any fiscal year.
17    Beginning July 1, 2013, each month the Department shall pay
18into the Underground Storage Tank Fund from the proceeds
19collected under this Act, the Service Use Tax Act, the Service
20Occupation Tax Act, and the Retailers' Occupation Tax Act an
21amount equal to the average monthly deficit in the Underground
22Storage Tank Fund during the prior year, as certified annually
23by the Illinois Environmental Protection Agency, but the total
24payment into the Underground Storage Tank Fund under this Act,
25the Service Use Tax Act, the Service Occupation Tax Act, and
26the Retailers' Occupation Tax Act shall not exceed $18,000,000

 

 

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1in any State fiscal year. As used in this paragraph, the
2"average monthly deficit" shall be equal to the difference
3between the average monthly claims for payment by the fund and
4the average monthly revenues deposited into the fund, excluding
5payments made pursuant to this paragraph.
6    Beginning July 1, 2015, of the remainder of the moneys
7received by the Department under this Act, the Service Use Tax
8Act, the Service Occupation Tax Act, and the Retailers'
9Occupation Tax Act, each month the Department shall deposit
10$500,000 into the State Crime Laboratory Fund.
11    Of the remainder of the moneys received by the Department
12pursuant to this Act, (a) 1.75% thereof shall be paid into the
13Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
14and after July 1, 1989, 3.8% thereof shall be paid into the
15Build Illinois Fund; provided, however, that if in any fiscal
16year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
17may be, of the moneys received by the Department and required
18to be paid into the Build Illinois Fund pursuant to Section 3
19of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
20Act, Section 9 of the Service Use Tax Act, and Section 9 of the
21Service Occupation Tax Act, such Acts being hereinafter called
22the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
23may be, of moneys being hereinafter called the "Tax Act
24Amount", and (2) the amount transferred to the Build Illinois
25Fund from the State and Local Sales Tax Reform Fund shall be
26less than the Annual Specified Amount (as defined in Section 3

 

 

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1of the Retailers' Occupation Tax Act), an amount equal to the
2difference shall be immediately paid into the Build Illinois
3Fund from other moneys received by the Department pursuant to
4the Tax Acts; and further provided, that if on the last
5business day of any month the sum of (1) the Tax Act Amount
6required to be deposited into the Build Illinois Bond Account
7in the Build Illinois Fund during such month and (2) the amount
8transferred during such month to the Build Illinois Fund from
9the State and Local Sales Tax Reform Fund shall have been less
10than 1/12 of the Annual Specified Amount, an amount equal to
11the difference shall be immediately paid into the Build
12Illinois Fund from other moneys received by the Department
13pursuant to the Tax Acts; and, further provided, that in no
14event shall the payments required under the preceding proviso
15result in aggregate payments into the Build Illinois Fund
16pursuant to this clause (b) for any fiscal year in excess of
17the greater of (i) the Tax Act Amount or (ii) the Annual
18Specified Amount for such fiscal year; and, further provided,
19that the amounts payable into the Build Illinois Fund under
20this clause (b) shall be payable only until such time as the
21aggregate amount on deposit under each trust indenture securing
22Bonds issued and outstanding pursuant to the Build Illinois
23Bond Act is sufficient, taking into account any future
24investment income, to fully provide, in accordance with such
25indenture, for the defeasance of or the payment of the
26principal of, premium, if any, and interest on the Bonds

 

 

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1secured by such indenture and on any Bonds expected to be
2issued thereafter and all fees and costs payable with respect
3thereto, all as certified by the Director of the Bureau of the
4Budget (now Governor's Office of Management and Budget). If on
5the last business day of any month in which Bonds are
6outstanding pursuant to the Build Illinois Bond Act, the
7aggregate of the moneys deposited in the Build Illinois Bond
8Account in the Build Illinois Fund in such month shall be less
9than the amount required to be transferred in such month from
10the Build Illinois Bond Account to the Build Illinois Bond
11Retirement and Interest Fund pursuant to Section 13 of the
12Build Illinois Bond Act, an amount equal to such deficiency
13shall be immediately paid from other moneys received by the
14Department pursuant to the Tax Acts to the Build Illinois Fund;
15provided, however, that any amounts paid to the Build Illinois
16Fund in any fiscal year pursuant to this sentence shall be
17deemed to constitute payments pursuant to clause (b) of the
18preceding sentence and shall reduce the amount otherwise
19payable for such fiscal year pursuant to clause (b) of the
20preceding sentence. The moneys received by the Department
21pursuant to this Act and required to be deposited into the
22Build Illinois Fund are subject to the pledge, claim and charge
23set forth in Section 12 of the Build Illinois Bond Act.
24    Subject to payment of amounts into the Build Illinois Fund
25as provided in the preceding paragraph or in any amendment
26thereto hereafter enacted, the following specified monthly

 

 

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1installment of the amount requested in the certificate of the
2Chairman of the Metropolitan Pier and Exposition Authority
3provided under Section 8.25f of the State Finance Act, but not
4in excess of the sums designated as "Total Deposit", shall be
5deposited in the aggregate from collections under Section 9 of
6the Use Tax Act, Section 9 of the Service Use Tax Act, Section
79 of the Service Occupation Tax Act, and Section 3 of the
8Retailers' Occupation Tax Act into the McCormick Place
9Expansion Project Fund in the specified fiscal years.
10Fiscal YearTotal Deposit
111993         $0
121994 53,000,000
131995 58,000,000
141996 61,000,000
151997 64,000,000
161998 68,000,000
171999 71,000,000
182000 75,000,000
192001 80,000,000
202002 93,000,000
212003 99,000,000
222004103,000,000
232005108,000,000
242006113,000,000
252007119,000,000
262008126,000,000

 

 

10100SB1805ham002- 186 -LRB101 08915 JWD 72329 a

12009132,000,000
22010139,000,000
32011146,000,000
42012153,000,000
52013161,000,000
62014170,000,000
72015179,000,000
82016189,000,000
92017199,000,000
102018210,000,000
112019221,000,000
122020233,000,000
132021300,000,000246,000,000
142022300,000,000260,000,000
152023300,000,000275,000,000
162024 300,000,000275,000,000
172025 300,000,000275,000,000
182026 300,000,000279,000,000
192027 375,000,000292,000,000
202028 375,000,000307,000,000
212029 375,000,000322,000,000
222030 375,000,000338,000,000
232031 375,000,000350,000,000
242032 375,000,000350,000,000
252033 375,000,000
262034375,000,000

 

 

10100SB1805ham002- 187 -LRB101 08915 JWD 72329 a

12035375,000,000
22036450,000,000
3and
4each fiscal year
5thereafter that bonds
6are outstanding under
7Section 13.2 of the
8Metropolitan Pier and
9Exposition Authority Act,
10but not after fiscal year 2060.
11    Beginning July 20, 1993 and in each month of each fiscal
12year thereafter, one-eighth of the amount requested in the
13certificate of the Chairman of the Metropolitan Pier and
14Exposition Authority for that fiscal year, less the amount
15deposited into the McCormick Place Expansion Project Fund by
16the State Treasurer in the respective month under subsection
17(g) of Section 13 of the Metropolitan Pier and Exposition
18Authority Act, plus cumulative deficiencies in the deposits
19required under this Section for previous months and years,
20shall be deposited into the McCormick Place Expansion Project
21Fund, until the full amount requested for the fiscal year, but
22not in excess of the amount specified above as "Total Deposit",
23has been deposited.
24    Subject to payment of amounts into the Capital Projects
25Fund, the Clean Air Act Permit Fund, the Build Illinois Fund,
26and the McCormick Place Expansion Project Fund pursuant to the

 

 

10100SB1805ham002- 188 -LRB101 08915 JWD 72329 a

1preceding paragraphs or in any amendments thereto hereafter
2enacted, for aviation fuel sold on or after December 1, 2019,
3the Department shall each month deposit into the Aviation Fuel
4Sales Tax Refund Fund an amount estimated by the Department to
5be required for refunds of the 80% portion of the tax on
6aviation fuel under this Act. The Department shall only deposit
7moneys into the Aviation Fuel Sales Tax Refund Fund under this
8paragraph for so long as the revenue use requirements of 49
9U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
10    Subject to payment of amounts into the Build Illinois Fund
11and the McCormick Place Expansion Project Fund pursuant to the
12preceding paragraphs or in any amendments thereto hereafter
13enacted, beginning July 1, 1993 and ending on September 30,
142013, the Department shall each month pay into the Illinois Tax
15Increment Fund 0.27% of 80% of the net revenue realized for the
16preceding month from the 6.25% general rate on the selling
17price of tangible personal property.
18    Subject to payment of amounts into the Build Illinois Fund
19and the McCormick Place Expansion Project Fund pursuant to the
20preceding paragraphs or in any amendments thereto hereafter
21enacted, beginning with the receipt of the first report of
22taxes paid by an eligible business and continuing for a 25-year
23period, the Department shall each month pay into the Energy
24Infrastructure Fund 80% of the net revenue realized from the
256.25% general rate on the selling price of Illinois-mined coal
26that was sold to an eligible business. For purposes of this

 

 

10100SB1805ham002- 189 -LRB101 08915 JWD 72329 a

1paragraph, the term "eligible business" means a new electric
2generating facility certified pursuant to Section 605-332 of
3the Department of Commerce and Economic Opportunity Law of the
4Civil Administrative Code of Illinois.
5    Subject to payment of amounts into the Build Illinois Fund,
6the McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, and the Energy Infrastructure Fund pursuant to
8the preceding paragraphs or in any amendments to this Section
9hereafter enacted, beginning on the first day of the first
10calendar month to occur on or after August 26, 2014 (the
11effective date of Public Act 98-1098), each month, from the
12collections made under Section 9 of the Use Tax Act, Section 9
13of the Service Use Tax Act, Section 9 of the Service Occupation
14Tax Act, and Section 3 of the Retailers' Occupation Tax Act,
15the Department shall pay into the Tax Compliance and
16Administration Fund, to be used, subject to appropriation, to
17fund additional auditors and compliance personnel at the
18Department of Revenue, an amount equal to 1/12 of 5% of 80% of
19the cash receipts collected during the preceding fiscal year by
20the Audit Bureau of the Department under the Use Tax Act, the
21Service Use Tax Act, the Service Occupation Tax Act, the
22Retailers' Occupation Tax Act, and associated local occupation
23and use taxes administered by the Department.
24    Subject to payments of amounts into the Build Illinois
25Fund, the McCormick Place Expansion Project Fund, the Illinois
26Tax Increment Fund, the Energy Infrastructure Fund, and the Tax

 

 

10100SB1805ham002- 190 -LRB101 08915 JWD 72329 a

1Compliance and Administration Fund as provided in this Section,
2beginning on July 1, 2018 the Department shall pay each month
3into the Downstate Public Transportation Fund the moneys
4required to be so paid under Section 2-3 of the Downstate
5Public Transportation Act.
6    Subject to successful execution and delivery of a
7public-private agreement between the public agency and private
8entity and completion of the civic build, beginning on July 1,
92023, of the remainder of the moneys received by the Department
10under the Use Tax Act, the Service Use Tax Act, the Service
11Occupation Tax Act, and this Act, the Department shall deposit
12the following specified deposits in the aggregate from
13collections under the Use Tax Act, the Service Use Tax Act, the
14Service Occupation Tax Act, and the Retailers' Occupation Tax
15Act, as required under Section 8.25g of the State Finance Act
16for distribution consistent with the Public-Private
17Partnership for Civic and Transit Infrastructure Project Act.
18The moneys received by the Department pursuant to this Act and
19required to be deposited into the Civic and Transit
20Infrastructure Fund are subject to the pledge, claim, and
21charge set forth in Section 25-55 of the Public-Private
22Partnership for Civic and Transit Infrastructure Project Act.
23As used in this paragraph, "civic build", "private entity",
24"public-private agreement", and "public agency" have the
25meanings provided in Section 25-10 of the Public-Private
26Partnership for Civic and Transit Infrastructure Project Act.

 

 

10100SB1805ham002- 191 -LRB101 08915 JWD 72329 a

1        Fiscal Year............................Total Deposit
2        2024....................................$200,000,000
3        2025....................................$206,000,000
4        2026....................................$212,200,000
5        2027....................................$218,500,000
6        2028....................................$225,100,000
7        2029....................................$288,700,000
8        2030....................................$298,900,000
9        2031....................................$309,300,000
10        2032....................................$320,100,000
11        2033....................................$331,200,000
12        2034....................................$341,200,000
13        2035....................................$351,400,000
14        2036....................................$361,900,000
15        2037....................................$372,800,000
16        2038....................................$384,000,000
17        2039....................................$395,500,000
18        2040....................................$407,400,000
19        2041....................................$419,600,000
20        2042....................................$432,200,000
21        2043....................................$445,100,000
22    Beginning July 1, 2021 and until July 1, 2022, subject to
23the payment of amounts into the State and Local Sales Tax
24Reform Fund, the Build Illinois Fund, the McCormick Place
25Expansion Project Fund, the Illinois Tax Increment Fund, the
26Energy Infrastructure Fund, and the Tax Compliance and

 

 

10100SB1805ham002- 192 -LRB101 08915 JWD 72329 a

1Administration Fund as provided in this Section, the Department
2shall pay each month into the Road Fund the amount estimated to
3represent 16% of the net revenue realized from the taxes
4imposed on motor fuel and gasohol. Beginning July 1, 2022 and
5until July 1, 2023, subject to the payment of amounts into the
6State and Local Sales Tax Reform Fund, the Build Illinois Fund,
7the McCormick Place Expansion Project Fund, the Illinois Tax
8Increment Fund, the Energy Infrastructure Fund, and the Tax
9Compliance and Administration Fund as provided in this Section,
10the Department shall pay each month into the Road Fund the
11amount estimated to represent 32% of the net revenue realized
12from the taxes imposed on motor fuel and gasohol. Beginning
13July 1, 2023 and until July 1, 2024, subject to the payment of
14amounts into the State and Local Sales Tax Reform Fund, the
15Build Illinois Fund, the McCormick Place Expansion Project
16Fund, the Illinois Tax Increment Fund, the Energy
17Infrastructure Fund, and the Tax Compliance and Administration
18Fund as provided in this Section, the Department shall pay each
19month into the Road Fund the amount estimated to represent 48%
20of the net revenue realized from the taxes imposed on motor
21fuel and gasohol. Beginning July 1, 2024 and until July 1,
222025, subject to the payment of amounts into the State and
23Local Sales Tax Reform Fund, the Build Illinois Fund, the
24McCormick Place Expansion Project Fund, the Illinois Tax
25Increment Fund, the Energy Infrastructure Fund, and the Tax
26Compliance and Administration Fund as provided in this Section,

 

 

10100SB1805ham002- 193 -LRB101 08915 JWD 72329 a

1the Department shall pay each month into the Road Fund the
2amount estimated to represent 64% of the net revenue realized
3from the taxes imposed on motor fuel and gasohol. Beginning on
4July 1, 2025, subject to the payment of amounts into the State
5and Local Sales Tax Reform Fund, the Build Illinois Fund, the
6McCormick Place Expansion Project Fund, the Illinois Tax
7Increment Fund, the Energy Infrastructure Fund, and the Tax
8Compliance and Administration Fund as provided in this Section,
9the Department shall pay each month into the Road Fund the
10amount estimated to represent 80% of the net revenue realized
11from the taxes imposed on motor fuel and gasohol. As used in
12this paragraph "motor fuel" has the meaning given to that term
13in Section 1.1 of the Motor Fuel Tax Act, and "gasohol" has the
14meaning given to that term in Section 3-40 of this Act.
15    Of the remainder of the moneys received by the Department
16pursuant to this Act, 75% thereof shall be paid into the State
17Treasury and 25% shall be reserved in a special account and
18used only for the transfer to the Common School Fund as part of
19the monthly transfer from the General Revenue Fund in
20accordance with Section 8a of the State Finance Act.
21    As soon as possible after the first day of each month, upon
22certification of the Department of Revenue, the Comptroller
23shall order transferred and the Treasurer shall transfer from
24the General Revenue Fund to the Motor Fuel Tax Fund an amount
25equal to 1.7% of 80% of the net revenue realized under this Act
26for the second preceding month. Beginning April 1, 2000, this

 

 

10100SB1805ham002- 194 -LRB101 08915 JWD 72329 a

1transfer is no longer required and shall not be made.
2    Net revenue realized for a month shall be the revenue
3collected by the State pursuant to this Act, less the amount
4paid out during that month as refunds to taxpayers for
5overpayment of liability.
6    For greater simplicity of administration, manufacturers,
7importers and wholesalers whose products are sold at retail in
8Illinois by numerous retailers, and who wish to do so, may
9assume the responsibility for accounting and paying to the
10Department all tax accruing under this Act with respect to such
11sales, if the retailers who are affected do not make written
12objection to the Department to this arrangement.
13(Source: P.A. 100-303, eff. 8-24-17; 100-363, eff. 7-1-18;
14100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; 101-10, Article
1515, Section 15-10, eff. 6-5-19; 101-10, Article 25, Section
1625-105, eff. 6-5-19; 101-27, eff. 6-25-19; 101-32, eff.
176-28-19; 101-604, eff. 12-13-19.)
 
18    Section 15-15. The Service Use Tax Act is amended by
19changing Section 9 as follows:
 
20    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
21    Sec. 9. Each serviceman required or authorized to collect
22the tax herein imposed shall pay to the Department the amount
23of such tax (except as otherwise provided) at the time when he
24is required to file his return for the period during which such

 

 

10100SB1805ham002- 195 -LRB101 08915 JWD 72329 a

1tax was collected, less a discount of 2.1% prior to January 1,
21990 and 1.75% on and after January 1, 1990, or $5 per calendar
3year, whichever is greater, which is allowed to reimburse the
4serviceman for expenses incurred in collecting the tax, keeping
5records, preparing and filing returns, remitting the tax and
6supplying data to the Department on request. The discount under
7this Section is not allowed for the 1.25% portion of taxes paid
8on aviation fuel that is subject to the revenue use
9requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133. The
10discount allowed under this Section is allowed only for returns
11that are filed in the manner required by this Act. The
12Department may disallow the discount for servicemen whose
13certificate of registration is revoked at the time the return
14is filed, but only if the Department's decision to revoke the
15certificate of registration has become final. A serviceman need
16not remit that part of any tax collected by him to the extent
17that he is required to pay and does pay the tax imposed by the
18Service Occupation Tax Act with respect to his sale of service
19involving the incidental transfer by him of the same property.
20    Except as provided hereinafter in this Section, on or
21before the twentieth day of each calendar month, such
22serviceman shall file a return for the preceding calendar month
23in accordance with reasonable Rules and Regulations to be
24promulgated by the Department. Such return shall be filed on a
25form prescribed by the Department and shall contain such
26information as the Department may reasonably require. On and

 

 

10100SB1805ham002- 196 -LRB101 08915 JWD 72329 a

1after January 1, 2018, with respect to servicemen whose annual
2gross receipts average $20,000 or more, all returns required to
3be filed pursuant to this Act shall be filed electronically.
4Servicemen who demonstrate that they do not have access to the
5Internet or demonstrate hardship in filing electronically may
6petition the Department to waive the electronic filing
7requirement.
8    The Department may require returns to be filed on a
9quarterly basis. If so required, a return for each calendar
10quarter shall be filed on or before the twentieth day of the
11calendar month following the end of such calendar quarter. The
12taxpayer shall also file a return with the Department for each
13of the first two months of each calendar quarter, on or before
14the twentieth day of the following calendar month, stating:
15        1. The name of the seller;
16        2. The address of the principal place of business from
17    which he engages in business as a serviceman in this State;
18        3. The total amount of taxable receipts received by him
19    during the preceding calendar month, including receipts
20    from charge and time sales, but less all deductions allowed
21    by law;
22        4. The amount of credit provided in Section 2d of this
23    Act;
24        5. The amount of tax due;
25        5-5. The signature of the taxpayer; and
26        6. Such other reasonable information as the Department

 

 

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1    may require.
2    Each serviceman required or authorized to collect the tax
3imposed by this Act on aviation fuel transferred as an incident
4of a sale of service in this State during the preceding
5calendar month shall, instead of reporting and paying tax on
6aviation fuel as otherwise required by this Section, report and
7pay such tax on a separate aviation fuel tax return. The
8requirements related to the return shall be as otherwise
9provided in this Section. Notwithstanding any other provisions
10of this Act to the contrary, servicemen collecting tax on
11aviation fuel shall file all aviation fuel tax returns and
12shall make all aviation fuel tax payments by electronic means
13in the manner and form required by the Department. For purposes
14of this Section, "aviation fuel" means jet fuel and aviation
15gasoline.
16    If a taxpayer fails to sign a return within 30 days after
17the proper notice and demand for signature by the Department,
18the return shall be considered valid and any amount shown to be
19due on the return shall be deemed assessed.
20    Notwithstanding any other provision of this Act to the
21contrary, servicemen subject to tax on cannabis shall file all
22cannabis tax returns and shall make all cannabis tax payments
23by electronic means in the manner and form required by the
24Department.
25    Beginning October 1, 1993, a taxpayer who has an average
26monthly tax liability of $150,000 or more shall make all

 

 

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1payments required by rules of the Department by electronic
2funds transfer. Beginning October 1, 1994, a taxpayer who has
3an average monthly tax liability of $100,000 or more shall make
4all payments required by rules of the Department by electronic
5funds transfer. Beginning October 1, 1995, a taxpayer who has
6an average monthly tax liability of $50,000 or more shall make
7all payments required by rules of the Department by electronic
8funds transfer. Beginning October 1, 2000, a taxpayer who has
9an annual tax liability of $200,000 or more shall make all
10payments required by rules of the Department by electronic
11funds transfer. The term "annual tax liability" shall be the
12sum of the taxpayer's liabilities under this Act, and under all
13other State and local occupation and use tax laws administered
14by the Department, for the immediately preceding calendar year.
15The term "average monthly tax liability" means the sum of the
16taxpayer's liabilities under this Act, and under all other
17State and local occupation and use tax laws administered by the
18Department, for the immediately preceding calendar year
19divided by 12. Beginning on October 1, 2002, a taxpayer who has
20a tax liability in the amount set forth in subsection (b) of
21Section 2505-210 of the Department of Revenue Law shall make
22all payments required by rules of the Department by electronic
23funds transfer.
24    Before August 1 of each year beginning in 1993, the
25Department shall notify all taxpayers required to make payments
26by electronic funds transfer. All taxpayers required to make

 

 

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1payments by electronic funds transfer shall make those payments
2for a minimum of one year beginning on October 1.
3    Any taxpayer not required to make payments by electronic
4funds transfer may make payments by electronic funds transfer
5with the permission of the Department.
6    All taxpayers required to make payment by electronic funds
7transfer and any taxpayers authorized to voluntarily make
8payments by electronic funds transfer shall make those payments
9in the manner authorized by the Department.
10    The Department shall adopt such rules as are necessary to
11effectuate a program of electronic funds transfer and the
12requirements of this Section.
13    If the serviceman is otherwise required to file a monthly
14return and if the serviceman's average monthly tax liability to
15the Department does not exceed $200, the Department may
16authorize his returns to be filed on a quarter annual basis,
17with the return for January, February and March of a given year
18being due by April 20 of such year; with the return for April,
19May and June of a given year being due by July 20 of such year;
20with the return for July, August and September of a given year
21being due by October 20 of such year, and with the return for
22October, November and December of a given year being due by
23January 20 of the following year.
24    If the serviceman is otherwise required to file a monthly
25or quarterly return and if the serviceman's average monthly tax
26liability to the Department does not exceed $50, the Department

 

 

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1may authorize his returns to be filed on an annual basis, with
2the return for a given year being due by January 20 of the
3following year.
4    Such quarter annual and annual returns, as to form and
5substance, shall be subject to the same requirements as monthly
6returns.
7    Notwithstanding any other provision in this Act concerning
8the time within which a serviceman may file his return, in the
9case of any serviceman who ceases to engage in a kind of
10business which makes him responsible for filing returns under
11this Act, such serviceman shall file a final return under this
12Act with the Department not more than 1 month after
13discontinuing such business.
14    Where a serviceman collects the tax with respect to the
15selling price of property which he sells and the purchaser
16thereafter returns such property and the serviceman refunds the
17selling price thereof to the purchaser, such serviceman shall
18also refund, to the purchaser, the tax so collected from the
19purchaser. When filing his return for the period in which he
20refunds such tax to the purchaser, the serviceman may deduct
21the amount of the tax so refunded by him to the purchaser from
22any other Service Use Tax, Service Occupation Tax, retailers'
23occupation tax or use tax which such serviceman may be required
24to pay or remit to the Department, as shown by such return,
25provided that the amount of the tax to be deducted shall
26previously have been remitted to the Department by such

 

 

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1serviceman. If the serviceman shall not previously have
2remitted the amount of such tax to the Department, he shall be
3entitled to no deduction hereunder upon refunding such tax to
4the purchaser.
5    Any serviceman filing a return hereunder shall also include
6the total tax upon the selling price of tangible personal
7property purchased for use by him as an incident to a sale of
8service, and such serviceman shall remit the amount of such tax
9to the Department when filing such return.
10    If experience indicates such action to be practicable, the
11Department may prescribe and furnish a combination or joint
12return which will enable servicemen, who are required to file
13returns hereunder and also under the Service Occupation Tax
14Act, to furnish all the return information required by both
15Acts on the one form.
16    Where the serviceman has more than one business registered
17with the Department under separate registration hereunder,
18such serviceman shall not file each return that is due as a
19single return covering all such registered businesses, but
20shall file separate returns for each such registered business.
21    Beginning January 1, 1990, each month the Department shall
22pay into the State and Local Tax Reform Fund, a special fund in
23the State Treasury, the net revenue realized for the preceding
24month from the 1% tax imposed under this Act.
25    Beginning January 1, 1990, each month the Department shall
26pay into the State and Local Sales Tax Reform Fund 20% of the

 

 

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1net revenue realized for the preceding month from the 6.25%
2general rate on transfers of tangible personal property, other
3than (i) tangible personal property which is purchased outside
4Illinois at retail from a retailer and which is titled or
5registered by an agency of this State's government and (ii)
6aviation fuel sold on or after December 1, 2019. This exception
7for aviation fuel only applies for so long as the revenue use
8requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
9binding on the State.
10    For aviation fuel sold on or after December 1, 2019, each
11month the Department shall pay into the State Aviation Program
12Fund 20% of the net revenue realized for the preceding month
13from the 6.25% general rate on the selling price of aviation
14fuel, less an amount estimated by the Department to be required
15for refunds of the 20% portion of the tax on aviation fuel
16under this Act, which amount shall be deposited into the
17Aviation Fuel Sales Tax Refund Fund. The Department shall only
18pay moneys into the State Aviation Program Fund and the
19Aviation Fuel Sales Tax Refund Fund under this Act for so long
20as the revenue use requirements of 49 U.S.C. 47107(b) and 49
21U.S.C. 47133 are binding on the State.
22    Beginning August 1, 2000, each month the Department shall
23pay into the State and Local Sales Tax Reform Fund 100% of the
24net revenue realized for the preceding month from the 1.25%
25rate on the selling price of motor fuel and gasohol.
26    Beginning October 1, 2009, each month the Department shall

 

 

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1pay into the Capital Projects Fund an amount that is equal to
2an amount estimated by the Department to represent 80% of the
3net revenue realized for the preceding month from the sale of
4candy, grooming and hygiene products, and soft drinks that had
5been taxed at a rate of 1% prior to September 1, 2009 but that
6are now taxed at 6.25%.
7    Beginning July 1, 2013, each month the Department shall pay
8into the Underground Storage Tank Fund from the proceeds
9collected under this Act, the Use Tax Act, the Service
10Occupation Tax Act, and the Retailers' Occupation Tax Act an
11amount equal to the average monthly deficit in the Underground
12Storage Tank Fund during the prior year, as certified annually
13by the Illinois Environmental Protection Agency, but the total
14payment into the Underground Storage Tank Fund under this Act,
15the Use Tax Act, the Service Occupation Tax Act, and the
16Retailers' Occupation Tax Act shall not exceed $18,000,000 in
17any State fiscal year. As used in this paragraph, the "average
18monthly deficit" shall be equal to the difference between the
19average monthly claims for payment by the fund and the average
20monthly revenues deposited into the fund, excluding payments
21made pursuant to this paragraph.
22    Beginning July 1, 2015, of the remainder of the moneys
23received by the Department under the Use Tax Act, this Act, the
24Service Occupation Tax Act, and the Retailers' Occupation Tax
25Act, each month the Department shall deposit $500,000 into the
26State Crime Laboratory Fund.

 

 

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1    Of the remainder of the moneys received by the Department
2pursuant to this Act, (a) 1.75% thereof shall be paid into the
3Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and on
4and after July 1, 1989, 3.8% thereof shall be paid into the
5Build Illinois Fund; provided, however, that if in any fiscal
6year the sum of (1) the aggregate of 2.2% or 3.8%, as the case
7may be, of the moneys received by the Department and required
8to be paid into the Build Illinois Fund pursuant to Section 3
9of the Retailers' Occupation Tax Act, Section 9 of the Use Tax
10Act, Section 9 of the Service Use Tax Act, and Section 9 of the
11Service Occupation Tax Act, such Acts being hereinafter called
12the "Tax Acts" and such aggregate of 2.2% or 3.8%, as the case
13may be, of moneys being hereinafter called the "Tax Act
14Amount", and (2) the amount transferred to the Build Illinois
15Fund from the State and Local Sales Tax Reform Fund shall be
16less than the Annual Specified Amount (as defined in Section 3
17of the Retailers' Occupation Tax Act), an amount equal to the
18difference shall be immediately paid into the Build Illinois
19Fund from other moneys received by the Department pursuant to
20the Tax Acts; and further provided, that if on the last
21business day of any month the sum of (1) the Tax Act Amount
22required to be deposited into the Build Illinois Bond Account
23in the Build Illinois Fund during such month and (2) the amount
24transferred during such month to the Build Illinois Fund from
25the State and Local Sales Tax Reform Fund shall have been less
26than 1/12 of the Annual Specified Amount, an amount equal to

 

 

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1the difference shall be immediately paid into the Build
2Illinois Fund from other moneys received by the Department
3pursuant to the Tax Acts; and, further provided, that in no
4event shall the payments required under the preceding proviso
5result in aggregate payments into the Build Illinois Fund
6pursuant to this clause (b) for any fiscal year in excess of
7the greater of (i) the Tax Act Amount or (ii) the Annual
8Specified Amount for such fiscal year; and, further provided,
9that the amounts payable into the Build Illinois Fund under
10this clause (b) shall be payable only until such time as the
11aggregate amount on deposit under each trust indenture securing
12Bonds issued and outstanding pursuant to the Build Illinois
13Bond Act is sufficient, taking into account any future
14investment income, to fully provide, in accordance with such
15indenture, for the defeasance of or the payment of the
16principal of, premium, if any, and interest on the Bonds
17secured by such indenture and on any Bonds expected to be
18issued thereafter and all fees and costs payable with respect
19thereto, all as certified by the Director of the Bureau of the
20Budget (now Governor's Office of Management and Budget). If on
21the last business day of any month in which Bonds are
22outstanding pursuant to the Build Illinois Bond Act, the
23aggregate of the moneys deposited in the Build Illinois Bond
24Account in the Build Illinois Fund in such month shall be less
25than the amount required to be transferred in such month from
26the Build Illinois Bond Account to the Build Illinois Bond

 

 

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1Retirement and Interest Fund pursuant to Section 13 of the
2Build Illinois Bond Act, an amount equal to such deficiency
3shall be immediately paid from other moneys received by the
4Department pursuant to the Tax Acts to the Build Illinois Fund;
5provided, however, that any amounts paid to the Build Illinois
6Fund in any fiscal year pursuant to this sentence shall be
7deemed to constitute payments pursuant to clause (b) of the
8preceding sentence and shall reduce the amount otherwise
9payable for such fiscal year pursuant to clause (b) of the
10preceding sentence. The moneys received by the Department
11pursuant to this Act and required to be deposited into the
12Build Illinois Fund are subject to the pledge, claim and charge
13set forth in Section 12 of the Build Illinois Bond Act.
14    Subject to payment of amounts into the Build Illinois Fund
15as provided in the preceding paragraph or in any amendment
16thereto hereafter enacted, the following specified monthly
17installment of the amount requested in the certificate of the
18Chairman of the Metropolitan Pier and Exposition Authority
19provided under Section 8.25f of the State Finance Act, but not
20in excess of the sums designated as "Total Deposit", shall be
21deposited in the aggregate from collections under Section 9 of
22the Use Tax Act, Section 9 of the Service Use Tax Act, Section
239 of the Service Occupation Tax Act, and Section 3 of the
24Retailers' Occupation Tax Act into the McCormick Place
25Expansion Project Fund in the specified fiscal years.