102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
HB3965

 

Introduced 2/22/2021, by Rep. Marcus C. Evans, Jr.

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 200/15-178 new

    Amends the Property Tax Code. Provides that each county shall implement a special assessment program to reduce the equalized value for affordable rental housing construction or rehabilitation. Effective immediately.


LRB102 16799 HLH 22201 b

FISCAL NOTE ACT MAY APPLY
HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB3965LRB102 16799 HLH 22201 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Property Tax Code is amended by adding
5Section 15-178 as follows:
 
6    (35 ILCS 200/15-178 new)
7    Sec. 15-178. Reduction in assessed value for affordable
8rental housing construction or rehabilitation.
9    (a) The General Assembly finds that:
10        (1) there is a shortage of high quality affordable
11    rental homes for low-income and very low-income households
12    in Illinois;
13        (2) owners and developers of rental housing face
14    significant challenges building newly-constructed
15    apartments or undertaking rehabilitation of existing
16    properties that result in rents that are affordable for
17    low-income and very low-income households; and
18        (3) developing a Statewide policy to determine the
19    assessed value for newly-constructed and rehabilitated
20    affordable rental housing that both encourages investment
21    and incentivizes property owners to keep rents affordable
22    will help Cook County and other parts of Illinois address
23    the extreme shortage of affordable housing.

 

 

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1    (b) Each county shall implement a special assessment
2program to reduce the equalized value of all eligible
3newly-constructed residential real property, qualified
4substantial rehabilitation to all eligible existing
5residential real property, or qualified moderate
6rehabilitation to existing residential real property in
7accordance with this Section. Any county with less than
83,000,000 inhabitants may opt-out of this special assessment
9program upon passage of an ordinance by a majority vote of the
10county board. If a county with less than 3,000,000 inhabitants
11chooses to opt-out of this special assessment program, that
12county may subsequently implement this special assessment
13program upon passage of an ordinance by a majority vote of the
14county board. Property is eligible for the program if and only
15if all of the following factors have been met:
16        (1) at the conclusion of the new construction or
17    rehabilitation, the property will consist of a
18    newly-constructed multifamily building containing 7 or
19    more rental dwelling units or an existing multifamily
20    building that has undergone a qualifying substantial
21    rehabilitation or a qualifying moderate rehabilitation
22    containing 7 or more rental dwelling units;
23        (2) for incentives under subsection (c) or (d), the
24    property exercises a waitlist preference for veterans for
25    a minimum of 10% of total development units; for the
26    purposes of this paragraph (2), a waitlist preference

 

 

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1    means that, if there is a veteran on the property
2    waitlist, the veteran's application shall be considered
3    before any non-veteran applicant; if there is not a
4    veteran on the property waitlist, the unit may be filled
5    with a qualified applicant who is not a veteran; if 10% of
6    a property's units are occupied by veterans, the property
7    will not be required to exercise the preference until
8    veteran occupancy drops below the 10% minimum, though
9    properties may elect to apply the preference for more than
10    10% of units;
11        (3) for incentives under subsection (c) or (d), except
12    as defined in subparagraphs (D), (E), and (F) of paragraph
13    (4) of subsection (f) of this Section, prior to the
14    newly-constructed residential real property or substantial
15    rehabilitation to existing residential real property being
16    put in service, the owner of the residential real property
17    commits that, for a period of 30 years after the
18    newly-constructed residential real property or
19    rehabilitation to existing residential real property is
20    put in service, at least 20% of the multifamily building's
21    units will have rents as defined in this Section that are
22    at or below maximum rents and are occupied by households
23    with household incomes at or below maximum income limits;
24        (4) for incentives under subsection (e), except as
25    defined in subparagraphs (D), (E), and (F) of paragraph
26    (4) of subsection (f) of this Section, the owner of the

 

 

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1    residential real property makes commitments with respect
2    to maximum rents and household incomes as provided in
3    subsection (e); and
4        (5) the property meets the application requirements
5    set forth in this Section.
6    (c) For new construction and substantial rehabilitation,
7the incentives shall be calculated as follows:
8        (1) during the construction period, the property is
9    entitled to a reduction in its equalized assessed value in
10    an amount equal to the difference between the equalized
11    assessed value in the year for which the incentive is
12    sought and the equalized assessed value for the property
13    in the base year;
14        (2) for the first through tenth taxable years after
15    the property or improvements are placed in service, the
16    property is entitled to a reduction in its equalized
17    assessed value in an amount equal to 50% of the difference
18    between the equalized assessed value in the year for which
19    the incentive is sought and the equalized assessed value
20    for the property in the base year;
21        (3) except as provided in subsection (d), for the
22    eleventh through twentieth taxable years after the
23    property or improvements are placed in service, the
24    property is entitled to a reduction in its equalized
25    assessed value in an amount equal to 40% of the difference
26    between the equalized assessed value in the year for which

 

 

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1    the incentive is sought and the equalized assessed value
2    for the property in the base year; and
3        (4) for the twenty-first through thirtieth taxable
4    years after the property or improvements are placed in
5    service, the property is entitled to a reduction in its
6    equalized assessed value in an amount equal to 30% of the
7    difference between the equalized assessed value in the
8    year for which the incentive is sought and the equalized
9    assessed value for the property in the base year.
10    (d) New construction or qualified substantial
11rehabilitation that meets 35% blended participation of
12certified disadvantaged business enterprises and certified
13underrepresented business enterprises owned by minorities,
14women, veterans, LGBT, and persons with disabilities during
15construction is entitled to a reduction in equalized assessed
16value in an amount equal to 50% of the difference between the
17equalized assessed value in the year for which the incentive
18is sought and the equalized assessed value for the property in
19the base year for the eleventh through twentieth taxable years
20after the property or improvements are placed in service. For
21the purposes of this subsection (d), the chief county
22assessment officer shall require all contractors and
23subcontractors to comply with the requirements of Section
2430-22 of the Illinois Procurement Code as they apply to
25responsible bidders and present satisfactory evidence of
26compliance to the chief county assessment officer. For those

 

 

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1seeking certification by the Department of Central Management
2Services under this subsection, the Department of Central
3Management Services shall require the contractor to provide
4evidence of a fully executed project labor agreement with the
5applicable local building trades council.
6    (e) For qualified moderate rehabilitation, the amount of
7the reduction shall be calculated as follows:
8        (1) if the owner of the residential real property
9    commits for a period of at least 10 years that at least 15%
10    but fewer than 35% of the multifamily building's units
11    have rents at or below maximum rents and are occupied by
12    households with household incomes at or below maximum
13    income limits, the assessed value of the property used to
14    calculate the tax bill shall be reduced by an amount equal
15    to 25% of the assessed value of the property as initially
16    determined by the assessor for the property in the current
17    taxable year for the newly-constructed residential real
18    property or based on the improvements to an existing
19    residential real property; and
20        (2) if the owner of the residential real property
21    commits for a period of at least 10 years that at least 35%
22    of the multifamily building's units have rents at or below
23    maximum rents and are occupied by households with
24    household incomes at or below maximum income limits, the
25    equalized assessed value of the property used to calculate
26    the tax bill shall be reduced by an amount equal to 35% of

 

 

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1    the assessed value of the property as initially determined
2    by the assessor for the property in the current assessment
3    year for the newly constructed residential real property
4    or based on the improvements to an existing residential
5    real property.
6    (e) Property receiving a reduction outlined in this
7subsection (e) shall be eligible for an initial reduction
8period of up to 10 years, which shall be extended for up to 2
9additional 10-year periods if the property continues to meet
10the requirements of this subsection (e).
11    (f) Application requirements.
12        (1) In order to receive benefits under this Section,
13    the owner must submit the following information to the
14    chief county assessment officer for review in the form
15    required by the chief county assessment officer:
16            (A) the owner's name;
17            (B) the postal address and permanent index number
18        of the parcel;
19
20            (C) a deed or other instrument conveying the
21        parcel to the current owner;
22            (D) written evidence that the new construction,
23        qualifying substantial rehabilitation, or qualifying
24        moderate rehabilitation has been completed with
25        respect to the residential real property, including,
26        but not limited to, copies of building permits, a

 

 

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1        notarized contractor's sworn affidavit, and
2        photographs of the interior and exterior of the
3        building after new construction or substantial
4        rehabilitation is completed;
5            (E) written evidence that the residential real
6        property meets local building codes, or, if there are
7        no local building codes, Housing Quality Standards, as
8        determined by the United States Department of Housing
9        and Urban Development;
10            (F) a list identifying the affordable units in the
11        residential real property and a written statement that
12        the affordable units are comparable to the market rate
13        units in terms of unit type, number of bedrooms per
14        unit, quality of exterior appearance, energy
15        efficiency, and overall quality of construction;
16            (G) a written schedule certifying the rents in
17        each affordable unit and a written statement that
18        these rents do not exceed the maximum rents allowable
19        for the area in which the residential real property is
20        located;
21            (H) documentation from the administering agency
22        verifying the owner's participation in a qualifying
23        income-based rental subsidy program as defined in
24        subsection (d) of this Section if units receiving
25        rental subsidies are to be counted among the
26        affordable units in order to meet the thresholds

 

 

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1        defined in this Section;
2            (I) a written statement identifying the household
3        income for every household occupying an affordable
4        unit and certifying that the household income does not
5        exceed the maximum income limits allowable for the
6        area in which the residential real property is
7        located;
8            (J) a written statement that the owner has
9        verified and retained documentation of household
10        income for every household occupying an affordable
11        unit; and
12            (K) any additional information as reasonably
13        required by the chief county assessment officer,
14        including, but not limited to, any information
15        necessary to ensure compliance with applicable local
16        ordinances and to ensure that the owner is complying
17        with the provisions of subparagraph (E) of paragraph
18        (4) of this subsection.
19        (2) The chief county assessment officer shall notify
20    the owner as to whether the property meets the
21    requirements of this Section. If the property does not
22    meet the requirements of this Section, the chief county
23    assessment officer shall provide written notice of any
24    deficiencies to the owner, who shall then have 30 days
25    from the date of notification to provide supplemental
26    information showing compliance with this Section. If the

 

 

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1    owner does not exercise this right to cure the deficiency,
2    or if the information submitted, in the sole judgment of
3    the chief county assessment officer, is insufficient to
4    meet the requirements of this Section, the chief county
5    assessment officer shall provide a written explanation of
6    the reasons for denial.
7        (3) The chief county assessment officer may charge a
8    reasonable application fee to offset the administrative
9    expenses associated with the program.
10        (4) The benefit conferred by this Section is limited
11    as follows:
12            (A) The owner is eligible to apply for the benefit
13        conferred by this Section from June 1, 2020 through
14        December 31, 2029. If approved, the reduction will be
15        effective for the current taxable year, which will be
16        reflected in the tax bill issued in the following
17        taxable year.
18            (B) In the year prior to the final year of
19        eligibility for the reduction in assessed value,
20        written notice must be provided to tenants informing
21        them of the date of the termination.
22            (C) If the property is sold or transferred, the
23        purchaser or transferee must comply with all
24        requirements of this Section in order to continue
25        receiving the reduction in assessed value.
26            (D) The owner may apply for the benefit if the

 

 

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1        newly-constructed residential real property or
2        improvements to existing residential real property
3        were put in service on or after June 6, 2015. However,
4        the eligibility period shall be reduced by the number
5        of years between the placed in service date and the
6        date the owner first receives this benefit.
7            (E) The owner may apply for the benefit within 2
8        years after the newly-constructed residential real
9        property or improvements to existing residential real
10        property are put in service. However, the eligibility
11        period shall be reduced for the number of years
12        between the placed in service date and the date the
13        owner first receives this benefit.
14            (F) Owners of a multifamily building receiving a
15        benefit through the Cook County Class 9 program on May
16        31, 2020 shall be deemed automatically eligible for
17        the benefit defined in this Section in terms of
18        meeting the criteria for new construction or
19        substantial rehabilitation for a specific multifamily
20        building regardless of when the newly-constructed
21        residential real property or improvements to existing
22        residential real property were put in service. If a
23        Cook County Class 9 owner had Class 9 status revoked on
24        or after June 1, 2017 but can provide documents
25        sufficient to prove that the revocation was in error
26        or any deficiencies leading to the revocation have

 

 

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1        been cured, the chief county assessment officer may
2        deem the owner to be eligible. However, owners may not
3        receive the both the benefits defined in this Section
4        and the Cook County Class 9 program in any single
5        taxable year. In addition, the number of years during
6        which an owner has participated in the Class 9 program
7        shall count against the number of remaining years
8        eligible for the benefit as defined in this Section.
9            (G) At the completion of the assessment reduction
10        period described in this Section, the entire parcel
11        shall be assessed as otherwise provided in State law.
12    (g) For the purposes of this Section:
13    "Affordable units" means units that have rents that do not
14exceed the maximum rents as defined in this Section.
15    "Base year" means the taxable year prior to the first year
16of the construction period.
17    "Construction period" means a period of not more than 3
18consecutive tax years during which the dwelling units are
19being newly-constructed or the qualifying substantial
20rehabilitation is taking place.
21    "Household income" includes the annual income for all the
22people who occupy a housing unit that is anticipated to be
23received from a source outside of the family during the
2412-month period following admission or the annual
25recertification, including related family members and all the
26unrelated people who share the housing unit. Household income

 

 

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1includes the sum total of the following income sources: wages,
2salaries, and tips before any payroll deductions; net business
3income; interest and dividends; payments in lieu of earnings,
4such as unemployment and disability compensation, worker's
5compensation and severance pay; Social Security income,
6including lump sum payments; payments from insurance policies,
7annuities, pensions, disability benefits and other types of
8periodic payments; alimony, child support, and other regular
9monetary contributions; and public assistance, except for
10assistance from the Supplemental Nutrition Assistance Program
11(SNAP). "Household income" does not include: earnings of
12children under age 18; temporary income such as cash gifts;
13reimbursement for medical expenses; lump sums from
14inheritance, insurance payments, settlements for personal or
15property losses; student financial assistance paid directly to
16the student or to an educational institution; foster child
17care payments; receipts from government-funded training
18programs; assistance from the Supplemental Nutrition
19Assistance Program (SNAP).
20    "Maximum income limits" means the maximum regular income
21limits for 60% of the area median income for the geographic
22area in which the multifamily building is located for
23multifamily programs, as determined by the United States
24Department of Housing and Urban Development and published
25annually by the Illinois Housing Development Authority.
26    "Maximum rent" means the maximum regular rent for 60% of

 

 

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1the area median income for the geographic area in which the
2multifamily building is located for multifamily programs, as
3determined by the United States Department of Housing and
4Urban Development and published annually by the Illinois
5Housing Development Authority. To be eligible for the benefit
6defined in this Section, maximum rents are to be reduced by the
7owner based on the Illinois Housing Development Authority's
8rules regarding tenant payment of utilities; or, if the owner
9is leasing an affordable unit to a household with an income at
10or below the maximum income limit who is participating in
11qualifying income-based rental subsidy program, "maximum rent"
12means the maximum rents allowable under the guidelines of the
13qualifying income-based rental subsidy program.
14    "Primary building systems" means the following, together
15with their related rehabilitations, specifically approved for
16this program:
17        (1) Electrical. All electrical work must comply with
18    applicable codes; it may consist of a combination of any
19    of the following alternatives:
20            (A) installing individual equipment and appliance
21        branch circuits as required by code (the minimum being
22        a kitchen appliance branch circuit);
23            (B) installing a new emergency service, including
24        emergency lighting with all associated conduits and
25        wiring;
26            (C) rewiring all existing feeder conduits ("home

 

 

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1        runs") from the main switchgear to apartment area
2        distribution panels;
3            (D) installing new in-wall conduits for
4        receptacles, switches, appliances, equipment, and
5        fixtures;
6            (E) replacing power wiring for receptacles,
7        switches, appliances, equipment, and fixtures;
8            (F) installing new light fixtures throughout the
9        building including closets and central areas;
10            (G) replacing, adding, or doing work as necessary
11        to bring all receptacles, switches, and other
12        electrical devices into code compliance;
13            (H) installing a new main service, including
14        conduit cables, into the building and main disconnect
15        switch; and
16            (I) installing new distribution panels, including
17        all panel wiring, terminals, circuit breakers, and all
18        other panel devices.
19        (2) Heating. All heating work must comply with
20    applicable codes; it may consist of a combination of any
21    of the following alternatives:
22            (A) installing a new system to replace one of the
23        following heat distribution systems:
24                (i) piping and heat radiating units, including
25            new main line venting and radiator venting; or
26                (ii) duct work, diffusers, and cold air

 

 

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1            returns; or
2                (iii) any other type of existing heat
3            distribution and radiation/diffusion components;
4            or
5            (B) installing a new system to replace one of the
6        following heat generating units:
7                (i) hot water/steam boiler;
8                (ii) gas furnace; or
9                (iii) any other type of existing heat
10            generating unit.
11        (3) Plumbing. All plumbing work must comply with
12    applicable codes. Replace all or a part of the in-wall
13    supply and waste plumbing; however, main supply risers,
14    waste stacks and vents, and code-conforming waste lines
15    need not be replaced.
16        (4) Roofing. All roofing work must comply with
17    applicable codes; it may consist of either of the
18    following alternatives, separately or in combination:
19            (A) replacing all rotted roof decks and
20        insulation; or
21            (B) replacing or repairing leaking roof membranes
22        (10% is the suggested minimum replacement of
23        membrane); restoration of the entire roof is an
24        acceptable substitute for membrane replacement.
25        (5) Exterior doors and windows. Replace the exterior
26    doors and windows. Renovation of ornate entry doors is an

 

 

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1    acceptable substitute for replacement.
2        (6) Floors, walls, and ceilings. Finishes must be
3    replaced or covered over with new material. Acceptable
4    replacement or covering materials are as follows:
5            (A) floors must have new carpeting, vinyl tile,
6        ceramic, refurbished wood finish, or a similar
7        substitute;
8            (B) walls must have new drywall, including joint
9        taping and painting; or
10            (C) new ceilings must be either drywall, suspended
11        type, or a similar system.
12        (7) Exterior walls.
13            (A) replace loose or crumbling mortar and masonry
14        with new material;
15            (B) replace or paint wall siding and trim as
16        needed;
17            (C) bring porches and balconies to a sound
18        condition; or
19            (D) any combination of (A), (B), and (C).
20        (8) Elevators. Where applicable, at least 4 of the
21    following 7 alternatives must be accomplished:
22            (A) replace or rebuild the machine room controls
23        and refurbish the elevator machine (or equivalent
24        mechanisms in the case of hydraulic elevators);
25            (B) replace hoistway electro-mechanical items,
26        including: ropes, switches, limits, buffers, levelers,

 

 

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1        and deflector sheaves (or equivalent mechanisms in the
2        case of hydraulic elevators);
3            (C) replace hoistway wiring;
4            (D) replace door operators and linkage;
5            (E) replace door panels at each opening;
6            (F) replace hall stations, car stations, and
7        signal fixtures; or
8            (G) rebuild the car shell and refinish the
9        interior.
10        (9) Health and safety.
11            (A) install or replace fire suppression systems;
12            (B) install or replace security systems; or
13            (C) environmental remediation of lead-based paint,
14        asbestos, leaking underground storage tanks, or radon.
15        (10) Energy conservation improvements undertaken to
16    limit the amount of solar energy absorbed by a building's
17    roof or to reduce energy use for the property, including
18    any of the following activities:
19            (A) installing or replacing reflective roof
20        coatings (flat roofs);
21            (B) installing or replacing R-49 roof insulation;
22            (C) installing or replacing R-19 perimeter wall
23        insulation;
24            (D) installing or replacing insulated entry doors;
25            (E) installing or replacing Low E, insulated
26        windows;

 

 

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1            (F) installing or replacing WaterSense labeled
2        plumbing fixtures;
3            (G) installing or replacing 90% or better sealed
4        combustion heating systems;
5            (H) installing or replacing direct exhaust hot
6        water heaters;
7            (I) installing or replacing mechanical ventilation
8        to exterior for kitchens and baths;
9            (J) installing or replacing Energy Star
10        appliances;
11            (K) installing low VOC interior paints on interior
12        finishes;
13            (L) installing or replacing Energy Star certified
14        lighting in common areas; or
15            (M) installing or replacing grading and
16        landscaping to promote on-site water retention.
17        (11) Accessibility improvements. All accessibility
18    improvements must comply with applicable codes. An owner
19    may make accessibility improvements to residential real
20    property to increase access for people with disabilities.
21    As used in this paragraph (11), "disability" has the
22    meaning given to that term in the Illinois Human Rights
23    Act. As used in this paragraph (11), "accessibility
24    improvements" means a home modification listed under the
25    Home Services Program administered by the Department of
26    Human Services (Part 686 of Title 89 of the Illinois

 

 

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1    Administrative Code) including, but not limited to:
2    installation of ramps, grab bars, or wheelchair lifts;
3    widening doorways or hallways; re-configuring rooms and
4    closets; and any other changes to enhance the independence
5    of people with disabilities.
6    "Qualifying income-based rental subsidy program" means a
7Housing Choice Voucher issued by a housing authority under
8Section 8 of the United States Housing Act of 1937, a tenant
9voucher converted to a project-based voucher by a housing
10authority or any other program administered or funded by a
11housing authority, the Illinois Housing Development Authority,
12or another State agency, or a unit of local government where
13participation is limited to households with incomes at or
14below the maximum income limits as defined in this Section and
15the tenants' portion of the rent payment is based on a
16percentage of their income or a flat amount that does not
17exceed the maximum rent as defined in this Section.
18    "Qualifying moderate rehabilitation" means, at a minimum,
19compliance with local building codes and the replacement or
20renovation of at least 2 primary building systems. Although
21the cost of each primary building system may vary, to be
22approved for the benefit under this Section, the combined
23expenditure for making the building compliant with local codes
24and replacing primary building systems must be at least $8 per
25square foot for work completed between June 1, 2020 and
26December 31, 2020 and, in subsequent years, $8 adjusted by the

 

 

HB3965- 21 -LRB102 16799 HLH 22201 b

1Consumer Price Index for All Urban Consumers, as published
2annually by the U.S. Department of Labor. To be approved for
3the reduced valuation under paragraph (2) of subsection (e) of
4this Section, the combined expenditure for making the building
5compliant with local codes and replacing primary building
6systems must be at least $12.50 per square foot for work
7completed between January 1, 2020 and December 31, 2020 and in
8subsequent years, $12.50 adjusted by the Consumer Price Index
9for All Urban Consumers, as published annually by the U.S.
10Department of Labor.
11    "Qualifying substantial rehabilitation" means, at a
12minimum, compliance with local building codes and the
13replacement or renovation of at least 4 primary building
14systems. Although the cost of each primary building system may
15vary, to be approved for the benefit under this Section, the
16combined expenditure for making the building compliant with
17local codes and replacing primary building systems must be at
18least $20 per square foot for work completed between June 1,
192020 and December 31, 2020 and, in subsequent years, $20
20adjusted by the Consumer Price Index for All Urban Consumers,
21as published annually by the U.S. Department of Labor. Any
22applicant who has purchased the property in an arm's length
23transaction not more than 90 days before applying for this
24benefit may use the cost of rehabilitation or repairs required
25by documented code violations, up to a maximum of $2 per square
26foot, to meet the qualifying substantial rehabilitation

 

 

HB3965- 22 -LRB102 16799 HLH 22201 b

1requirements.
 
2    Section 99. Effective date. This Act takes effect upon
3becoming law.