Rep. Mary Beth Canty

Filed: 4/21/2023

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 850

2    AMENDMENT NO. ______. Amend Senate Bill 850 by replacing
3everything after the enacting clause with the following:
 
4    "Section 1. Short title. This Act may be cited as the
5Grocery Initiative Act.
 
6    Section 5. Definitions. In this Act:
7    "Cooperative" means an organization that is organized
8according to the Co-operative Act.
9    "Department" means the Department of Commerce and Economic
10Opportunity.
11    "Food desert" means a census tract that:
12        (1) meets one of the following poverty standards:
13            (A) the census tract has a poverty rate of at least
14        20%; or
15            (B) the census tract is not located within a
16        metropolitan statistical area and has a median family

 

 

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1        income that is less than or equal to 80% of the
2        statewide median household income; or
3            (C) the census tract is located within a
4        metropolitan statistical area and has a median family
5        income that is less than or equal to 80% of the greater
6        of (i) the statewide median household income or (ii)
7        the metropolitan area median family income; and
8        (2) meets one of the following population density and
9    food accessibility standards:
10            (A) the census tract is a rural tract, and at least
11        33% of the population of the tract or at least 500
12        residents in the tract reside more than 10 miles from
13        the nearest grocery store; or
14            (B) the census tract is an urban tract, and at
15        least 33% of the population of the tract or at least
16        500 residents in the tract reside more than one-half
17        mile from the nearest grocery store.
18    The Department may also designate an area that does not
19meet the standards set forth in this definition as a food
20desert if the designation is made in accordance with criteria
21established by the Department by rule using data that
22includes, but is not limited to, poverty metrics and access to
23existing grocery stores.
24    "Grocery store" means an existing or planned retail
25establishment that: (1) has or will have a primary business of
26selling a variety of grocery products, including fresh

 

 

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1produce; (2) derives or will derive no more than 30% of its
2revenue from sales of tobacco and alcohol in any given year;
3(3) is or will be classified as a supermarket or other grocery
4retailer in the 2022 North American Industry Classification
5System under code 445110; (4) accepts or will accept
6Supplemental Nutrition Assistance Program benefits and Special
7Supplemental Nutrition Program for Women, Infants, and
8Children benefits; and (5) provides or will provide for the
9retail sale of a substantial variety of perishable foods,
10including fresh or frozen dairy products, fresh produce, and
11fresh meats, poultry, and fish.
12    "Local governmental unit" means any county, municipality,
13township, special district, or unit that is designated as a
14unit of local government by law and exercises limited
15governmental powers or powers in respect to limited
16governmental subjects. "Local governmental unit" also includes
17any school district or community college district.
18    "Not-for-profit corporation" means an organization or
19institution that is organized and conducted on a
20not-for-profit basis with no personal profit inuring to anyone
21as a result of the operation and that is organized according to
22the General Not For Profit Corporation Act of 1986.
23    "Rural tract" means a census tract that is not an urban
24tract.
25    "Urban tract" means a census tract having its geographic
26centroid in an urban area, as defined by the Bureau of the

 

 

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1Census for the most recent year in which all relevant data to
2identify food deserts is available.
 
3    Section 10. Grocery Initiative Study. The Department
4shall, subject to appropriation, study food insecurity in
5urban and rural food deserts. The study may include an
6exploration of the reasons for current market failures,
7potential policy solutions, geographic trends, and the need
8for independent grocers, and it shall identify communities at
9risk of becoming food deserts. The study may also include a
10disparity study to assess the need for aspirational goals for
11ownership among minority, women, and persons with a disability
12as defined in the Business Enterprise for Minorities, Women,
13and Persons with Disabilities Act. The Department may enter
14into contracts, grants, or other agreements to complete this
15study. This report shall be submitted to the General Assembly
16by December 31, 2024. This Section is repealed on January 1,
172026.
 
18    Section 15. Grocery Initiative Grants and Financial
19Support.
20    (a) The Department shall, subject to appropriation,
21establish the Grocery Initiative to expand access to healthy
22foods in food deserts in Illinois and areas at risk of becoming
23food deserts in Illinois by providing grants and other forms
24of financial assistance to independently owned for-profit

 

 

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1grocery stores, cooperative grocery stores, or not-for-profit
2grocery stores, as well as grocery stores owned and operated
3by local governmental units. The Department may enter into
4contracts, grants, or other agreements to administer these
5grants and other forms of financial assistance. The Department
6may, by rule, place limits on the size of the grocery stores
7that are eligible for grants and other financial assistance
8under this Act, including, but not limited to, limits on the
9annual revenue or projected revenue of the applicant, number
10of full-time employees, or square footage of the facilities.
11The Department may prioritize grant awards and loan funding to
12applicants based on poverty rates, income, geographic
13diversity, local ownership, access to grocery stores in the
14area surrounding proposed project locations, and other factors
15as determined by the Department. The Department may award
16grants or provide loans for any one or more of the following:
17        (1) market and site feasibility studies, promotional
18    materials, and marketing;
19        (2) salaries and benefits for workers;
20        (3) rent or a down payment to acquire a facility;
21        (4) purchase of ownership of a grocery store as part
22    of establishing a new grocery store;
23        (5) capital improvements, planning, renovations, land
24    acquisition, demolition, durable and non-durable equipment
25    purchases; or
26        (6) other costs as determined eligible by the

 

 

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1    Department.
2    (b) The Department may, subject to appropriation, provide
3grants for equipment upgrades for existing independently owned
4for-profit grocery stores, cooperative grocery stores, or
5not-for-profit grocery stores. The Department shall use no
6more than 20% of total program funding for this purpose.
7Equipment upgrades shall be focused on providing access to
8equipment that is energy efficient.
 
9    Section 20. Technical Assistance.
10    (a) The Department shall, subject to appropriation,
11provide technical assistance to grantees awarded grants under
12the Act, and other small, independently owned grocery stores
13to ensure their long-term viability and business success.
14Technical assistance, online resources, and materials provided
15shall include, but shall not be limited to, business planning,
16marketing, financing, supply chain management, and workforce
17development assistance.
18    (b) The Department may enter into grants, contracts, or
19other agreements to provide assistance. At least one technical
20assistance provider shall be located in a county with a
21population of at least 3,000,000 inhabitants, and at least one
22provider shall be located in a county with a population of less
23than 400,000 inhabitants.
 
24    Section 25. Rulemaking. The Department shall adopt rules

 

 

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1to implement and administer this Act.
 
2    Section 30. The Illinois Enterprise Zone Act is amended by
3changing Section 5.5 as follows:
 
4    (20 ILCS 655/5.5)   (from Ch. 67 1/2, par. 609.1)
5    Sec. 5.5. High Impact Business.
6    (a) In order to respond to unique opportunities to assist
7in the encouragement, development, growth, and expansion of
8the private sector through large scale investment and
9development projects, the Department is authorized to receive
10and approve applications for the designation of "High Impact
11Businesses" in Illinois, for an initial term of 20 years with
12an option for renewal for a term not to exceed 20 years,
13subject to the following conditions:
14        (1) such applications may be submitted at any time
15    during the year;
16        (2) such business is not located, at the time of
17    designation, in an enterprise zone designated pursuant to
18    this Act;
19        (3) the business intends to do, commits to do, or is
20    one or more of the following:
21            (A) the business intends to make a minimum
22        investment of $12,000,000 which will be placed in
23        service in qualified property and intends to create
24        500 full-time equivalent jobs at a designated location

 

 

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1        in Illinois or intends to make a minimum investment of
2        $30,000,000 which will be placed in service in
3        qualified property and intends to retain 1,500
4        full-time retained jobs at a designated location in
5        Illinois. The terms "placed in service" and "qualified
6        property" have the same meanings as described in
7        subsection (h) of Section 201 of the Illinois Income
8        Tax Act; or
9            (B) the business intends to establish a new
10        electric generating facility at a designated location
11        in Illinois. "New electric generating facility", for
12        purposes of this Section, means a newly constructed
13        electric generation plant or a newly constructed
14        generation capacity expansion at an existing electric
15        generation plant, including the transmission lines and
16        associated equipment that transfers electricity from
17        points of supply to points of delivery, and for which
18        such new foundation construction commenced not sooner
19        than July 1, 2001. Such facility shall be designed to
20        provide baseload electric generation and shall operate
21        on a continuous basis throughout the year; and (i)
22        shall have an aggregate rated generating capacity of
23        at least 1,000 megawatts for all new units at one site
24        if it uses natural gas as its primary fuel and
25        foundation construction of the facility is commenced
26        on or before December 31, 2004, or shall have an

 

 

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1        aggregate rated generating capacity of at least 400
2        megawatts for all new units at one site if it uses coal
3        or gases derived from coal as its primary fuel and
4        shall support the creation of at least 150 new
5        Illinois coal mining jobs, or (ii) shall be funded
6        through a federal Department of Energy grant before
7        December 31, 2010 and shall support the creation of
8        Illinois coal-mining jobs, or (iii) shall use coal
9        gasification or integrated gasification-combined cycle
10        units that generate electricity or chemicals, or both,
11        and shall support the creation of Illinois coal-mining
12        jobs. The term "placed in service" has the same
13        meaning as described in subsection (h) of Section 201
14        of the Illinois Income Tax Act; or
15            (B-5) the business intends to establish a new
16        gasification facility at a designated location in
17        Illinois. As used in this Section, "new gasification
18        facility" means a newly constructed coal gasification
19        facility that generates chemical feedstocks or
20        transportation fuels derived from coal (which may
21        include, but are not limited to, methane, methanol,
22        and nitrogen fertilizer), that supports the creation
23        or retention of Illinois coal-mining jobs, and that
24        qualifies for financial assistance from the Department
25        before December 31, 2010. A new gasification facility
26        does not include a pilot project located within

 

 

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1        Jefferson County or within a county adjacent to
2        Jefferson County for synthetic natural gas from coal;
3        or
4            (C) the business intends to establish production
5        operations at a new coal mine, re-establish production
6        operations at a closed coal mine, or expand production
7        at an existing coal mine at a designated location in
8        Illinois not sooner than July 1, 2001; provided that
9        the production operations result in the creation of
10        150 new Illinois coal mining jobs as described in
11        subdivision (a)(3)(B) of this Section, and further
12        provided that the coal extracted from such mine is
13        utilized as the predominant source for a new electric
14        generating facility. The term "placed in service" has
15        the same meaning as described in subsection (h) of
16        Section 201 of the Illinois Income Tax Act; or
17            (D) the business intends to construct new
18        transmission facilities or upgrade existing
19        transmission facilities at designated locations in
20        Illinois, for which construction commenced not sooner
21        than July 1, 2001. For the purposes of this Section,
22        "transmission facilities" means transmission lines
23        with a voltage rating of 115 kilovolts or above,
24        including associated equipment, that transfer
25        electricity from points of supply to points of
26        delivery and that transmit a majority of the

 

 

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1        electricity generated by a new electric generating
2        facility designated as a High Impact Business in
3        accordance with this Section. The term "placed in
4        service" has the same meaning as described in
5        subsection (h) of Section 201 of the Illinois Income
6        Tax Act; or
7            (E) the business intends to establish a new wind
8        power facility at a designated location in Illinois.
9        For purposes of this Section, "new wind power
10        facility" means a newly constructed electric
11        generation facility, a newly constructed expansion of
12        an existing electric generation facility, or the
13        replacement of an existing electric generation
14        facility, including the demolition and removal of an
15        electric generation facility irrespective of whether
16        it will be replaced, placed in service or replaced on
17        or after July 1, 2009, that generates electricity
18        using wind energy devices, and such facility shall be
19        deemed to include any permanent structures associated
20        with the electric generation facility and all
21        associated transmission lines, substations, and other
22        equipment related to the generation of electricity
23        from wind energy devices. For purposes of this
24        Section, "wind energy device" means any device, with a
25        nameplate capacity of at least 0.5 megawatts, that is
26        used in the process of converting kinetic energy from

 

 

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1        the wind to generate electricity; or
2            (E-5) the business intends to establish a new
3        utility-scale solar facility at a designated location
4        in Illinois. For purposes of this Section, "new
5        utility-scale solar power facility" means a newly
6        constructed electric generation facility, or a newly
7        constructed expansion of an existing electric
8        generation facility, placed in service on or after
9        July 1, 2021, that (i) generates electricity using
10        photovoltaic cells and (ii) has a nameplate capacity
11        that is greater than 5,000 kilowatts, and such
12        facility shall be deemed to include all associated
13        transmission lines, substations, energy storage
14        facilities, and other equipment related to the
15        generation and storage of electricity from
16        photovoltaic cells; or
17            (F) the business commits to (i) make a minimum
18        investment of $500,000,000, which will be placed in
19        service in a qualified property, (ii) create 125
20        full-time equivalent jobs at a designated location in
21        Illinois, (iii) establish a fertilizer plant at a
22        designated location in Illinois that complies with the
23        set-back standards as described in Table 1: Initial
24        Isolation and Protective Action Distances in the 2012
25        Emergency Response Guidebook published by the United
26        States Department of Transportation, (iv) pay a

 

 

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1        prevailing wage for employees at that location who are
2        engaged in construction activities, and (v) secure an
3        appropriate level of general liability insurance to
4        protect against catastrophic failure of the fertilizer
5        plant or any of its constituent systems; in addition,
6        the business must agree to enter into a construction
7        project labor agreement including provisions
8        establishing wages, benefits, and other compensation
9        for employees performing work under the project labor
10        agreement at that location; for the purposes of this
11        Section, "fertilizer plant" means a newly constructed
12        or upgraded plant utilizing gas used in the production
13        of anhydrous ammonia and downstream nitrogen
14        fertilizer products for resale; for the purposes of
15        this Section, "prevailing wage" means the hourly cash
16        wages plus fringe benefits for training and
17        apprenticeship programs approved by the U.S.
18        Department of Labor, Bureau of Apprenticeship and
19        Training, health and welfare, insurance, vacations and
20        pensions paid generally, in the locality in which the
21        work is being performed, to employees engaged in work
22        of a similar character on public works; this paragraph
23        (F) applies only to businesses that submit an
24        application to the Department within 60 days after
25        July 25, 2013 (the effective date of Public Act
26        98-109); or and

 

 

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1            (G) the business is an existing or planned grocery
2        store, as that term is defined in Section 5 of the
3        Grocery Initiative Act, and receives financial support
4        under that Act within the 10 years before submitting
5        its application under this Act; and
6        (4) no later than 90 days after an application is
7    submitted, the Department shall notify the applicant of
8    the Department's determination of the qualification of the
9    proposed High Impact Business under this Section.
10    (b) Businesses designated as High Impact Businesses
11pursuant to subdivision (a)(3)(A) of this Section shall
12qualify for the credits and exemptions described in the
13following Acts: Section 9-222 and Section 9-222.1A of the
14Public Utilities Act, subsection (h) of Section 201 of the
15Illinois Income Tax Act, and Section 1d of the Retailers'
16Occupation Tax Act; provided that these credits and exemptions
17described in these Acts shall not be authorized until the
18minimum investments set forth in subdivision (a)(3)(A) of this
19Section have been placed in service in qualified properties
20and, in the case of the exemptions described in the Public
21Utilities Act and Section 1d of the Retailers' Occupation Tax
22Act, the minimum full-time equivalent jobs or full-time
23retained jobs set forth in subdivision (a)(3)(A) of this
24Section have been created or retained. Businesses designated
25as High Impact Businesses under this Section shall also
26qualify for the exemption described in Section 5l of the

 

 

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1Retailers' Occupation Tax Act. The credit provided in
2subsection (h) of Section 201 of the Illinois Income Tax Act
3shall be applicable to investments in qualified property as
4set forth in subdivision (a)(3)(A) of this Section.
5    (b-5) Businesses designated as High Impact Businesses
6pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C),
7and (a)(3)(D), and (a)(3)(G) of this Section shall qualify for
8the credits and exemptions described in the following Acts:
9Section 51 of the Retailers' Occupation Tax Act, Section 9-222
10and Section 9-222.1A of the Public Utilities Act, and
11subsection (h) of Section 201 of the Illinois Income Tax Act;
12however, the credits and exemptions authorized under Section
139-222 and Section 9-222.1A of the Public Utilities Act, and
14subsection (h) of Section 201 of the Illinois Income Tax Act
15shall not be authorized until the new electric generating
16facility, the new gasification facility, the new transmission
17facility, or the new, expanded, or reopened coal mine, or the
18existing or planned grocery store is operational, except that
19a new electric generating facility whose primary fuel source
20is natural gas is eligible only for the exemption under
21Section 5l of the Retailers' Occupation Tax Act.
22    (b-6) Businesses designated as High Impact Businesses
23pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this
24Section shall qualify for the exemptions described in Section
255l of the Retailers' Occupation Tax Act; any business so
26designated as a High Impact Business being, for purposes of

 

 

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1this Section, a "Wind Energy Business".
2    (b-7) Beginning on January 1, 2021, businesses designated
3as High Impact Businesses by the Department shall qualify for
4the High Impact Business construction jobs credit under
5subsection (h-5) of Section 201 of the Illinois Income Tax Act
6if the business meets the criteria set forth in subsection (i)
7of this Section. The total aggregate amount of credits awarded
8under the Blue Collar Jobs Act (Article 20 of Public Act 101-9)
9shall not exceed $20,000,000 in any State fiscal year.
10    (c) High Impact Businesses located in federally designated
11foreign trade zones or sub-zones are also eligible for
12additional credits, exemptions and deductions as described in
13the following Acts: Section 9-221 and Section 9-222.1 of the
14Public Utilities Act; and subsection (g) of Section 201, and
15Section 203 of the Illinois Income Tax Act.
16    (d) Except for businesses contemplated under subdivision
17(a)(3)(E), or (a)(3)(E-5), (a)(3)(G) of this Section, existing
18Illinois businesses which apply for designation as a High
19Impact Business must provide the Department with the
20prospective plan for which 1,500 full-time retained jobs would
21be eliminated in the event that the business is not
22designated.
23    (e) Except for businesses new wind power facilities
24contemplated under subdivision (a)(3)(E) or subdivision
25(a)(3)(G) of this Section, new proposed facilities which apply
26for designation as High Impact Business must provide the

 

 

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1Department with proof of alternative non-Illinois sites which
2would receive the proposed investment and job creation in the
3event that the business is not designated as a High Impact
4Business.
5    (f) Except for businesses contemplated under subdivision
6(a)(3)(E) or subdivision (a)(3)(G) of this Section, in the
7event that a business is designated a High Impact Business and
8it is later determined after reasonable notice and an
9opportunity for a hearing as provided under the Illinois
10Administrative Procedure Act, that the business would have
11placed in service in qualified property the investments and
12created or retained the requisite number of jobs without the
13benefits of the High Impact Business designation, the
14Department shall be required to immediately revoke the
15designation and notify the Director of the Department of
16Revenue who shall begin proceedings to recover all wrongfully
17exempted State taxes with interest. The business shall also be
18ineligible for all State funded Department programs for a
19period of 10 years.
20    (g) The Department shall revoke a High Impact Business
21designation if the participating business fails to comply with
22the terms and conditions of the designation.
23    (h) Prior to designating a business, the Department shall
24provide the members of the General Assembly and Commission on
25Government Forecasting and Accountability with a report
26setting forth the terms and conditions of the designation and

 

 

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1guarantees that have been received by the Department in
2relation to the proposed business being designated.
3    (i) High Impact Business construction jobs credit.
4Beginning on January 1, 2021, a High Impact Business may
5receive a tax credit against the tax imposed under subsections
6(a) and (b) of Section 201 of the Illinois Income Tax Act in an
7amount equal to 50% of the amount of the incremental income tax
8attributable to High Impact Business construction jobs credit
9employees employed in the course of completing a High Impact
10Business construction jobs project. However, the High Impact
11Business construction jobs credit may equal 75% of the amount
12of the incremental income tax attributable to High Impact
13Business construction jobs credit employees if the High Impact
14Business construction jobs credit project is located in an
15underserved area.
16    The Department shall certify to the Department of Revenue:
17(1) the identity of taxpayers that are eligible for the High
18Impact Business construction jobs credit; and (2) the amount
19of High Impact Business construction jobs credits that are
20claimed pursuant to subsection (h-5) of Section 201 of the
21Illinois Income Tax Act in each taxable year. Any business
22entity that receives a High Impact Business construction jobs
23credit shall maintain a certified payroll pursuant to
24subsection (j) of this Section.
25    As used in this subsection (i):
26    "High Impact Business construction jobs credit" means an

 

 

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1amount equal to 50% (or 75% if the High Impact Business
2construction project is located in an underserved area) of the
3incremental income tax attributable to High Impact Business
4construction job employees. The total aggregate amount of
5credits awarded under the Blue Collar Jobs Act (Article 20 of
6Public Act 101-9) shall not exceed $20,000,000 in any State
7fiscal year
8    "High Impact Business construction job employee" means a
9laborer or worker who is employed by an Illinois contractor or
10subcontractor in the actual construction work on the site of a
11High Impact Business construction job project.
12    "High Impact Business construction jobs project" means
13building a structure or building or making improvements of any
14kind to real property, undertaken and commissioned by a
15business that was designated as a High Impact Business by the
16Department. The term "High Impact Business construction jobs
17project" does not include the routine operation, routine
18repair, or routine maintenance of existing structures,
19buildings, or real property.
20    "Incremental income tax" means the total amount withheld
21during the taxable year from the compensation of High Impact
22Business construction job employees.
23    "Underserved area" means a geographic area that meets one
24or more of the following conditions:
25        (1) the area has a poverty rate of at least 20%
26    according to the latest American Community Survey;

 

 

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1        (2) 35% or more of the families with children in the
2    area are living below 130% of the poverty line, according
3    to the latest American Community Survey;
4        (3) at least 20% of the households in the area receive
5    assistance under the Supplemental Nutrition Assistance
6    Program (SNAP); or
7        (4) the area has an average unemployment rate, as
8    determined by the Illinois Department of Employment
9    Security, that is more than 120% of the national
10    unemployment average, as determined by the U.S. Department
11    of Labor, for a period of at least 2 consecutive calendar
12    years preceding the date of the application.
13    (j) Each contractor and subcontractor who is engaged in
14and executing a High Impact Business Construction jobs
15project, as defined under subsection (i) of this Section, for
16a business that is entitled to a credit pursuant to subsection
17(i) of this Section shall:
18        (1) make and keep, for a period of 5 years from the
19    date of the last payment made on or after June 5, 2019 (the
20    effective date of Public Act 101-9) on a contract or
21    subcontract for a High Impact Business Construction Jobs
22    Project, records for all laborers and other workers
23    employed by the contractor or subcontractor on the
24    project; the records shall include:
25            (A) the worker's name;
26            (B) the worker's address;

 

 

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1            (C) the worker's telephone number, if available;
2            (D) the worker's social security number;
3            (E) the worker's classification or
4        classifications;
5            (F) the worker's gross and net wages paid in each
6        pay period;
7            (G) the worker's number of hours worked each day;
8            (H) the worker's starting and ending times of work
9        each day;
10            (I) the worker's hourly wage rate;
11            (J) the worker's hourly overtime wage rate;
12            (K) the worker's race and ethnicity; and
13            (L) the worker's gender;
14        (2) no later than the 15th day of each calendar month,
15    provide a certified payroll for the immediately preceding
16    month to the taxpayer in charge of the High Impact
17    Business construction jobs project; within 5 business days
18    after receiving the certified payroll, the taxpayer shall
19    file the certified payroll with the Department of Labor
20    and the Department of Commerce and Economic Opportunity; a
21    certified payroll must be filed for only those calendar
22    months during which construction on a High Impact Business
23    construction jobs project has occurred; the certified
24    payroll shall consist of a complete copy of the records
25    identified in paragraph (1) of this subsection (j), but
26    may exclude the starting and ending times of work each

 

 

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1    day; the certified payroll shall be accompanied by a
2    statement signed by the contractor or subcontractor or an
3    officer, employee, or agent of the contractor or
4    subcontractor which avers that:
5            (A) he or she has examined the certified payroll
6        records required to be submitted by the Act and such
7        records are true and accurate; and
8            (B) the contractor or subcontractor is aware that
9        filing a certified payroll that he or she knows to be
10        false is a Class A misdemeanor.
11    A general contractor is not prohibited from relying on a
12certified payroll of a lower-tier subcontractor, provided the
13general contractor does not knowingly rely upon a
14subcontractor's false certification.
15    Any contractor or subcontractor subject to this
16subsection, and any officer, employee, or agent of such
17contractor or subcontractor whose duty as an officer,
18employee, or agent it is to file a certified payroll under this
19subsection, who willfully fails to file such a certified
20payroll on or before the date such certified payroll is
21required by this paragraph to be filed and any person who
22willfully files a false certified payroll that is false as to
23any material fact is in violation of this Act and guilty of a
24Class A misdemeanor.
25    The taxpayer in charge of the project shall keep the
26records submitted in accordance with this subsection on or

 

 

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1after June 5, 2019 (the effective date of Public Act 101-9) for
2a period of 5 years from the date of the last payment for work
3on a contract or subcontract for the High Impact Business
4construction jobs project.
5    The records submitted in accordance with this subsection
6shall be considered public records, except an employee's
7address, telephone number, and social security number, and
8made available in accordance with the Freedom of Information
9Act. The Department of Labor shall share the information with
10the Department in order to comply with the awarding of a High
11Impact Business construction jobs credit. A contractor,
12subcontractor, or public body may retain records required
13under this Section in paper or electronic format.
14    (k) Upon 7 business days' notice, each contractor and
15subcontractor shall make available for inspection and copying
16at a location within this State during reasonable hours, the
17records identified in this subsection (j) to the taxpayer in
18charge of the High Impact Business construction jobs project,
19its officers and agents, the Director of the Department of
20Labor and his or her deputies and agents, and to federal,
21State, or local law enforcement agencies and prosecutors.
22    (l) The changes made to this Section by this amendatory
23Act of the 102nd General Assembly, other than the changes in
24subsection (a), apply to high impact businesses that submit
25applications on or after the effective date of this amendatory
26Act of the 102nd General Assembly.

 

 

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1(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22;
2102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff.
39-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22;
4102-1125, eff. 2-3-23.)
 
5    Section 35. The Public Utilities Act is amended by
6changing Section 9-222.1A as follows:
 
7    (220 ILCS 5/9-222.1A)
8    Sec. 9-222.1A. High impact business. Beginning on August
91, 1998 and thereafter, a business enterprise that is
10certified as a High Impact Business by the Department of
11Commerce and Economic Opportunity (formerly Department of
12Commerce and Community Affairs) is exempt from the tax imposed
13by Section 2-4 of the Electricity Excise Tax Law, if the High
14Impact Business is registered to self-assess that tax, and is
15exempt from any additional charges added to the business
16enterprise's utility bills as a pass-on of State utility taxes
17under Section 9-222 of this Act, to the extent the tax or
18charges are exempted by the percentage specified by the
19Department of Commerce and Economic Opportunity for State
20utility taxes, provided the business enterprise meets the
21following criteria:
22        (1) (A) it intends either (i) to make a minimum
23        eligible investment of $12,000,000 that will be placed
24        in service in qualified property in Illinois and is

 

 

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1        intended to create at least 500 full-time equivalent
2        jobs at a designated location in Illinois; or (ii) to
3        make a minimum eligible investment of $30,000,000 that
4        will be placed in service in qualified property in
5        Illinois and is intended to retain at least 1,500
6        full-time equivalent jobs at a designated location in
7        Illinois; or
8            (B) it meets the criteria of subdivision
9        (a)(3)(B), (a)(3)(C), (a)(3)(D), or (a)(3)(F), or
10        (a)(3)(G) of Section 5.5 of the Illinois Enterprise
11        Zone Act;
12        (2) it is designated as a High Impact Business by the
13    Department of Commerce and Economic Opportunity; and
14        (3) it is certified by the Department of Commerce and
15    Economic Opportunity as complying with the requirements
16    specified in clauses (1) and (2) of this Section.
17    The Department of Commerce and Economic Opportunity shall
18determine the period during which the exemption from the
19Electricity Excise Tax Law and the charges imposed under
20Section 9-222 are in effect and shall specify the percentage
21of the exemption from those taxes or additional charges.
22    The Department of Commerce and Economic Opportunity is
23authorized to promulgate rules and regulations to carry out
24the provisions of this Section, including procedures for
25complying with the requirements specified in clauses (1) and
26(2) of this Section and procedures for applying for the

 

 

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1exemptions authorized under this Section; to define the
2amounts and types of eligible investments that business
3enterprises must make in order to receive State utility tax
4exemptions or exemptions from the additional charges imposed
5under Section 9-222 and this Section; to approve such utility
6tax exemptions for business enterprises whose investments are
7not yet placed in service; and to require that business
8enterprises granted tax exemptions or exemptions from
9additional charges under Section 9-222 repay the exempted
10amount if the business enterprise fails to comply with the
11terms and conditions of the certification.
12    Upon certification of the business enterprises by the
13Department of Commerce and Economic Opportunity, the
14Department of Commerce and Economic Opportunity shall notify
15the Department of Revenue of the certification. The Department
16of Revenue shall notify the public utilities of the exemption
17status of business enterprises from the tax or pass-on charges
18of State utility taxes. The exemption status shall take effect
19within 3 months after certification of the business
20enterprise.
21(Source: P.A. 102-1125, eff. 2-3-23.)".