SB0850 EnrolledLRB103 03308 RPS 48314 b

1    AN ACT concerning State government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
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
17        income that is less than or equal to 80% of the
18        statewide median household income; or
19            (C) the census tract is located within a
20        metropolitan statistical area and has a median family
21        income that is less than or equal to 80% of the greater
22        of (i) the statewide median household income or (ii)
23        the metropolitan area median family income; and

 

 

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1        (2) meets one of the following population density and
2    food accessibility standards:
3            (A) the census tract is a rural tract, and at least
4        33% of the population of the tract or at least 500
5        residents in the tract reside more than 10 miles from
6        the nearest grocery store; or
7            (B) the census tract is an urban tract, and at
8        least 33% of the population of the tract or at least
9        500 residents in the tract reside more than one-half
10        mile from the nearest grocery store.
11    The Department may also designate an area that does not
12meet the standards set forth in this definition as a food
13desert if the designation is made in accordance with criteria
14established by the Department by rule using data that
15includes, but is not limited to, poverty metrics and access to
16existing grocery stores.
17    "Grocery store" means an existing or planned retail
18establishment that: (1) has or will have a primary business of
19selling a variety of grocery products, including fresh
20produce; (2) derives or will derive no more than 30% of its
21revenue from sales of tobacco and alcohol in any given year;
22(3) is or will be classified as a supermarket or other grocery
23retailer in the 2022 North American Industry Classification
24System under code 445110; (4) accepts or will accept
25Supplemental Nutrition Assistance Program benefits and Special
26Supplemental Nutrition Program for Women, Infants, and

 

 

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1Children benefits; and (5) provides or will provide for the
2retail sale of a substantial variety of perishable foods,
3including fresh or frozen dairy products, fresh produce, and
4fresh meats, poultry, and fish.
5    "Local governmental unit" means any county, municipality,
6township, special district, or unit that is designated as a
7unit of local government by law and exercises limited
8governmental powers or powers in respect to limited
9governmental subjects. "Local governmental unit" also includes
10any school district or community college district.
11    "Not-for-profit corporation" means an organization or
12institution that is organized and conducted on a
13not-for-profit basis with no personal profit inuring to anyone
14as a result of the operation and that is organized according to
15the General Not For Profit Corporation Act of 1986.
16    "Rural tract" means a census tract that is not an urban
17tract.
18    "Urban tract" means a census tract having its geographic
19centroid in an urban area, as defined by the Bureau of the
20Census for the most recent year in which all relevant data to
21identify food deserts is available.
 
22    Section 10. Grocery Initiative Study. The Department
23shall, subject to appropriation, study food insecurity in
24urban and rural food deserts. The study may include an
25exploration of the reasons for current market failures,

 

 

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1potential policy solutions, geographic trends, and the need
2for independent grocers, and it shall identify communities at
3risk of becoming food deserts. The study may also include a
4disparity study to assess the need for aspirational goals for
5ownership among minority, women, and persons with a disability
6as defined in the Business Enterprise for Minorities, Women,
7and Persons with Disabilities Act. The Department may enter
8into contracts, grants, or other agreements to complete this
9study. This report shall be submitted to the General Assembly
10by December 31, 2024. This Section is repealed on January 1,
112026.
 
12    Section 15. Grocery Initiative Grants and Financial
13Support.
14    (a) The Department shall, subject to appropriation,
15establish the Grocery Initiative to expand access to healthy
16foods in food deserts in Illinois and areas at risk of becoming
17food deserts in Illinois by providing grants and other forms
18of financial assistance to independently owned for-profit
19grocery stores, cooperative grocery stores, or not-for-profit
20grocery stores, as well as grocery stores owned and operated
21by local governmental units. The Department may enter into
22contracts, grants, or other agreements to administer these
23grants and other forms of financial assistance. The Department
24may, by rule, place limits on the size of the grocery stores
25that are eligible for grants and other financial assistance

 

 

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1under this Act, including, but not limited to, limits on the
2annual revenue or projected revenue of the applicant, number
3of full-time employees, or square footage of the facilities.
4The Department may prioritize grant awards and loan funding to
5applicants based on poverty rates, income, geographic
6diversity, local ownership, access to grocery stores in the
7area surrounding proposed project locations, and other factors
8as determined by the Department. The Department may award
9grants or provide loans for any one or more of the following:
10        (1) market and site feasibility studies, promotional
11    materials, and marketing;
12        (2) salaries and benefits for workers;
13        (3) rent or a down payment to acquire a facility;
14        (4) purchase of ownership of a grocery store as part
15    of establishing a new grocery store;
16        (5) capital improvements, planning, renovations, land
17    acquisition, demolition, durable and non-durable equipment
18    purchases; or
19        (6) other costs as determined eligible by the
20    Department.
21    (b) The Department may, subject to appropriation, provide
22grants for equipment upgrades for existing independently owned
23for-profit grocery stores, cooperative grocery stores, or
24not-for-profit grocery stores. The Department shall use no
25more than 20% of total program funding for this purpose.
26Equipment upgrades shall be focused on providing access to

 

 

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1equipment that is energy efficient.
 
2    Section 20. Technical Assistance.
3    (a) The Department shall, subject to appropriation,
4provide technical assistance to grantees awarded grants under
5the Act, and other small, independently owned grocery stores
6to ensure their long-term viability and business success.
7Technical assistance, online resources, and materials provided
8shall include, but shall not be limited to, business planning,
9marketing, financing, supply chain management, and workforce
10development assistance.
11    (b) The Department may enter into grants, contracts, or
12other agreements to provide assistance. At least one technical
13assistance provider shall be located in a county with a
14population of at least 3,000,000 inhabitants, and at least one
15provider shall be located in a county with a population of less
16than 400,000 inhabitants.
 
17    Section 25. Rulemaking. The Department shall adopt rules
18to implement and administer this Act.
 
19    Section 30. The Illinois Enterprise Zone Act is amended by
20changing Section 5.5 as follows:
 
21    (20 ILCS 655/5.5)   (from Ch. 67 1/2, par. 609.1)
22    Sec. 5.5. High Impact Business.

 

 

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1    (a) In order to respond to unique opportunities to assist
2in the encouragement, development, growth, and expansion of
3the private sector through large scale investment and
4development projects, the Department is authorized to receive
5and approve applications for the designation of "High Impact
6Businesses" in Illinois, for an initial term of 20 years with
7an option for renewal for a term not to exceed 20 years,
8subject to the following conditions:
9        (1) such applications may be submitted at any time
10    during the year;
11        (2) such business is not located, at the time of
12    designation, in an enterprise zone designated pursuant to
13    this Act;
14        (3) the business intends to do, commits to do, or is
15    one or more of the following:
16            (A) the business intends to make a minimum
17        investment of $12,000,000 which will be placed in
18        service in qualified property and intends to create
19        500 full-time equivalent jobs at a designated location
20        in Illinois or intends to make a minimum investment of
21        $30,000,000 which will be placed in service in
22        qualified property and intends to retain 1,500
23        full-time retained jobs at a designated location in
24        Illinois. The terms "placed in service" and "qualified
25        property" have the same meanings as described in
26        subsection (h) of Section 201 of the Illinois Income

 

 

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1        Tax Act; or
2            (B) the business intends to establish a new
3        electric generating facility at a designated location
4        in Illinois. "New electric generating facility", for
5        purposes of this Section, means a newly constructed
6        electric generation plant or a newly constructed
7        generation capacity expansion at an existing electric
8        generation plant, including the transmission lines and
9        associated equipment that transfers electricity from
10        points of supply to points of delivery, and for which
11        such new foundation construction commenced not sooner
12        than July 1, 2001. Such facility shall be designed to
13        provide baseload electric generation and shall operate
14        on a continuous basis throughout the year; and (i)
15        shall have an aggregate rated generating capacity of
16        at least 1,000 megawatts for all new units at one site
17        if it uses natural gas as its primary fuel and
18        foundation construction of the facility is commenced
19        on or before December 31, 2004, or shall have an
20        aggregate rated generating capacity of at least 400
21        megawatts for all new units at one site if it uses coal
22        or gases derived from coal as its primary fuel and
23        shall support the creation of at least 150 new
24        Illinois coal mining jobs, or (ii) shall be funded
25        through a federal Department of Energy grant before
26        December 31, 2010 and shall support the creation of

 

 

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1        Illinois coal-mining jobs, or (iii) shall use coal
2        gasification or integrated gasification-combined cycle
3        units that generate electricity or chemicals, or both,
4        and shall support the creation of Illinois coal-mining
5        jobs. The term "placed in service" has the same
6        meaning as described in subsection (h) of Section 201
7        of the Illinois Income Tax Act; or
8            (B-5) the business intends to establish a new
9        gasification facility at a designated location in
10        Illinois. As used in this Section, "new gasification
11        facility" means a newly constructed coal gasification
12        facility that generates chemical feedstocks or
13        transportation fuels derived from coal (which may
14        include, but are not limited to, methane, methanol,
15        and nitrogen fertilizer), that supports the creation
16        or retention of Illinois coal-mining jobs, and that
17        qualifies for financial assistance from the Department
18        before December 31, 2010. A new gasification facility
19        does not include a pilot project located within
20        Jefferson County or within a county adjacent to
21        Jefferson County for synthetic natural gas from coal;
22        or
23            (C) the business intends to establish production
24        operations at a new coal mine, re-establish production
25        operations at a closed coal mine, or expand production
26        at an existing coal mine at a designated location in

 

 

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

 

 

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

 

 

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1        generation facility, placed in service on or after
2        July 1, 2021, that (i) generates electricity using
3        photovoltaic cells and (ii) has a nameplate capacity
4        that is greater than 5,000 kilowatts, and such
5        facility shall be deemed to include all associated
6        transmission lines, substations, energy storage
7        facilities, and other equipment related to the
8        generation and storage of electricity from
9        photovoltaic cells; or
10            (F) the business commits to (i) make a minimum
11        investment of $500,000,000, which will be placed in
12        service in a qualified property, (ii) create 125
13        full-time equivalent jobs at a designated location in
14        Illinois, (iii) establish a fertilizer plant at a
15        designated location in Illinois that complies with the
16        set-back standards as described in Table 1: Initial
17        Isolation and Protective Action Distances in the 2012
18        Emergency Response Guidebook published by the United
19        States Department of Transportation, (iv) pay a
20        prevailing wage for employees at that location who are
21        engaged in construction activities, and (v) secure an
22        appropriate level of general liability insurance to
23        protect against catastrophic failure of the fertilizer
24        plant or any of its constituent systems; in addition,
25        the business must agree to enter into a construction
26        project labor agreement including provisions

 

 

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1        establishing wages, benefits, and other compensation
2        for employees performing work under the project labor
3        agreement at that location; for the purposes of this
4        Section, "fertilizer plant" means a newly constructed
5        or upgraded plant utilizing gas used in the production
6        of anhydrous ammonia and downstream nitrogen
7        fertilizer products for resale; for the purposes of
8        this Section, "prevailing wage" means the hourly cash
9        wages plus fringe benefits for training and
10        apprenticeship programs approved by the U.S.
11        Department of Labor, Bureau of Apprenticeship and
12        Training, health and welfare, insurance, vacations and
13        pensions paid generally, in the locality in which the
14        work is being performed, to employees engaged in work
15        of a similar character on public works; this paragraph
16        (F) applies only to businesses that submit an
17        application to the Department within 60 days after
18        July 25, 2013 (the effective date of Public Act
19        98-109); or and
20            (G) the business is an existing or planned grocery
21        store, as that term is defined in Section 5 of the
22        Grocery Initiative Act, and receives financial support
23        under that Act within the 10 years before submitting
24        its application under this Act; and
25        (4) no later than 90 days after an application is
26    submitted, the Department shall notify the applicant of

 

 

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1    the Department's determination of the qualification of the
2    proposed High Impact Business under this Section.
3    (b) Businesses designated as High Impact Businesses
4pursuant to subdivision (a)(3)(A) of this Section shall
5qualify for the credits and exemptions described in the
6following Acts: Section 9-222 and Section 9-222.1A of the
7Public Utilities Act, subsection (h) of Section 201 of the
8Illinois Income Tax Act, and Section 1d of the Retailers'
9Occupation Tax Act; provided that these credits and exemptions
10described in these Acts shall not be authorized until the
11minimum investments set forth in subdivision (a)(3)(A) of this
12Section have been placed in service in qualified properties
13and, in the case of the exemptions described in the Public
14Utilities Act and Section 1d of the Retailers' Occupation Tax
15Act, the minimum full-time equivalent jobs or full-time
16retained jobs set forth in subdivision (a)(3)(A) of this
17Section have been created or retained. Businesses designated
18as High Impact Businesses under this Section shall also
19qualify for the exemption described in Section 5l of the
20Retailers' Occupation Tax Act. The credit provided in
21subsection (h) of Section 201 of the Illinois Income Tax Act
22shall be applicable to investments in qualified property as
23set forth in subdivision (a)(3)(A) of this Section.
24    (b-5) Businesses designated as High Impact Businesses
25pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C),
26and (a)(3)(D), and (a)(3)(G) of this Section shall qualify for

 

 

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1the credits and exemptions described in the following Acts:
2Section 51 of the Retailers' Occupation Tax Act, Section 9-222
3and Section 9-222.1A of the Public Utilities Act, and
4subsection (h) of Section 201 of the Illinois Income Tax Act;
5however, the credits and exemptions authorized under Section
69-222 and Section 9-222.1A of the Public Utilities Act, and
7subsection (h) of Section 201 of the Illinois Income Tax Act
8shall not be authorized until the new electric generating
9facility, the new gasification facility, the new transmission
10facility, or the new, expanded, or reopened coal mine, or the
11existing or planned grocery store is operational, except that
12a new electric generating facility whose primary fuel source
13is natural gas is eligible only for the exemption under
14Section 5l of the Retailers' Occupation Tax Act.
15    (b-6) Businesses designated as High Impact Businesses
16pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this
17Section shall qualify for the exemptions described in Section
185l of the Retailers' Occupation Tax Act; any business so
19designated as a High Impact Business being, for purposes of
20this Section, a "Wind Energy Business".
21    (b-7) Beginning on January 1, 2021, businesses designated
22as High Impact Businesses by the Department shall qualify for
23the High Impact Business construction jobs credit under
24subsection (h-5) of Section 201 of the Illinois Income Tax Act
25if the business meets the criteria set forth in subsection (i)
26of this Section. The total aggregate amount of credits awarded

 

 

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1under the Blue Collar Jobs Act (Article 20 of Public Act 101-9)
2shall not exceed $20,000,000 in any State fiscal year.
3    (c) High Impact Businesses located in federally designated
4foreign trade zones or sub-zones are also eligible for
5additional credits, exemptions and deductions as described in
6the following Acts: Section 9-221 and Section 9-222.1 of the
7Public Utilities Act; and subsection (g) of Section 201, and
8Section 203 of the Illinois Income Tax Act.
9    (d) Except for businesses contemplated under subdivision
10(a)(3)(E), or (a)(3)(E-5), (a)(3)(G) of this Section, existing
11Illinois businesses which apply for designation as a High
12Impact Business must provide the Department with the
13prospective plan for which 1,500 full-time retained jobs would
14be eliminated in the event that the business is not
15designated.
16    (e) Except for businesses new wind power facilities
17contemplated under subdivision (a)(3)(E) or subdivision
18(a)(3)(G) of this Section, new proposed facilities which apply
19for designation as High Impact Business must provide the
20Department with proof of alternative non-Illinois sites which
21would receive the proposed investment and job creation in the
22event that the business is not designated as a High Impact
23Business.
24    (f) Except for businesses contemplated under subdivision
25(a)(3)(E) or subdivision (a)(3)(G) of this Section, in the
26event that a business is designated a High Impact Business and

 

 

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1it is later determined after reasonable notice and an
2opportunity for a hearing as provided under the Illinois
3Administrative Procedure Act, that the business would have
4placed in service in qualified property the investments and
5created or retained the requisite number of jobs without the
6benefits of the High Impact Business designation, the
7Department shall be required to immediately revoke the
8designation and notify the Director of the Department of
9Revenue who shall begin proceedings to recover all wrongfully
10exempted State taxes with interest. The business shall also be
11ineligible for all State funded Department programs for a
12period of 10 years.
13    (g) The Department shall revoke a High Impact Business
14designation if the participating business fails to comply with
15the terms and conditions of the designation.
16    (h) Prior to designating a business, the Department shall
17provide the members of the General Assembly and Commission on
18Government Forecasting and Accountability with a report
19setting forth the terms and conditions of the designation and
20guarantees that have been received by the Department in
21relation to the proposed business being designated.
22    (i) High Impact Business construction jobs credit.
23Beginning on January 1, 2021, a High Impact Business may
24receive a tax credit against the tax imposed under subsections
25(a) and (b) of Section 201 of the Illinois Income Tax Act in an
26amount equal to 50% of the amount of the incremental income tax

 

 

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1attributable to High Impact Business construction jobs credit
2employees employed in the course of completing a High Impact
3Business construction jobs project. However, the High Impact
4Business construction jobs credit may equal 75% of the amount
5of the incremental income tax attributable to High Impact
6Business construction jobs credit employees if the High Impact
7Business construction jobs credit project is located in an
8underserved area.
9    The Department shall certify to the Department of Revenue:
10(1) the identity of taxpayers that are eligible for the High
11Impact Business construction jobs credit; and (2) the amount
12of High Impact Business construction jobs credits that are
13claimed pursuant to subsection (h-5) of Section 201 of the
14Illinois Income Tax Act in each taxable year. Any business
15entity that receives a High Impact Business construction jobs
16credit shall maintain a certified payroll pursuant to
17subsection (j) of this Section.
18    As used in this subsection (i):
19    "High Impact Business construction jobs credit" means an
20amount equal to 50% (or 75% if the High Impact Business
21construction project is located in an underserved area) of the
22incremental income tax attributable to High Impact Business
23construction job employees. The total aggregate amount of
24credits awarded under the Blue Collar Jobs Act (Article 20 of
25Public Act 101-9) shall not exceed $20,000,000 in any State
26fiscal year

 

 

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1    "High Impact Business construction job employee" means a
2laborer or worker who is employed by an Illinois contractor or
3subcontractor in the actual construction work on the site of a
4High Impact Business construction job project.
5    "High Impact Business construction jobs project" means
6building a structure or building or making improvements of any
7kind to real property, undertaken and commissioned by a
8business that was designated as a High Impact Business by the
9Department. The term "High Impact Business construction jobs
10project" does not include the routine operation, routine
11repair, or routine maintenance of existing structures,
12buildings, or real property.
13    "Incremental income tax" means the total amount withheld
14during the taxable year from the compensation of High Impact
15Business construction job employees.
16    "Underserved area" means a geographic area that meets one
17or more of the following conditions:
18        (1) the area has a poverty rate of at least 20%
19    according to the latest American Community Survey;
20        (2) 35% or more of the families with children in the
21    area are living below 130% of the poverty line, according
22    to the latest American Community Survey;
23        (3) at least 20% of the households in the area receive
24    assistance under the Supplemental Nutrition Assistance
25    Program (SNAP); or
26        (4) the area has an average unemployment rate, as

 

 

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1    determined by the Illinois Department of Employment
2    Security, that is more than 120% of the national
3    unemployment average, as determined by the U.S. Department
4    of Labor, for a period of at least 2 consecutive calendar
5    years preceding the date of the application.
6    (j) Each contractor and subcontractor who is engaged in
7and executing a High Impact Business Construction jobs
8project, as defined under subsection (i) of this Section, for
9a business that is entitled to a credit pursuant to subsection
10(i) of this Section shall:
11        (1) make and keep, for a period of 5 years from the
12    date of the last payment made on or after June 5, 2019 (the
13    effective date of Public Act 101-9) on a contract or
14    subcontract for a High Impact Business Construction Jobs
15    Project, records for all laborers and other workers
16    employed by the contractor or subcontractor on the
17    project; the records shall include:
18            (A) the worker's name;
19            (B) the worker's address;
20            (C) the worker's telephone number, if available;
21            (D) the worker's social security number;
22            (E) the worker's classification or
23        classifications;
24            (F) the worker's gross and net wages paid in each
25        pay period;
26            (G) the worker's number of hours worked each day;

 

 

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1            (H) the worker's starting and ending times of work
2        each day;
3            (I) the worker's hourly wage rate;
4            (J) the worker's hourly overtime wage rate;
5            (K) the worker's race and ethnicity; and
6            (L) the worker's gender;
7        (2) no later than the 15th day of each calendar month,
8    provide a certified payroll for the immediately preceding
9    month to the taxpayer in charge of the High Impact
10    Business construction jobs project; within 5 business days
11    after receiving the certified payroll, the taxpayer shall
12    file the certified payroll with the Department of Labor
13    and the Department of Commerce and Economic Opportunity; a
14    certified payroll must be filed for only those calendar
15    months during which construction on a High Impact Business
16    construction jobs project has occurred; the certified
17    payroll shall consist of a complete copy of the records
18    identified in paragraph (1) of this subsection (j), but
19    may exclude the starting and ending times of work each
20    day; the certified payroll shall be accompanied by a
21    statement signed by the contractor or subcontractor or an
22    officer, employee, or agent of the contractor or
23    subcontractor which avers that:
24            (A) he or she has examined the certified payroll
25        records required to be submitted by the Act and such
26        records are true and accurate; and

 

 

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1            (B) the contractor or subcontractor is aware that
2        filing a certified payroll that he or she knows to be
3        false is a Class A misdemeanor.
4    A general contractor is not prohibited from relying on a
5certified payroll of a lower-tier subcontractor, provided the
6general contractor does not knowingly rely upon a
7subcontractor's false certification.
8    Any contractor or subcontractor subject to this
9subsection, and any officer, employee, or agent of such
10contractor or subcontractor whose duty as an officer,
11employee, or agent it is to file a certified payroll under this
12subsection, who willfully fails to file such a certified
13payroll on or before the date such certified payroll is
14required by this paragraph to be filed and any person who
15willfully files a false certified payroll that is false as to
16any material fact is in violation of this Act and guilty of a
17Class A misdemeanor.
18    The taxpayer in charge of the project shall keep the
19records submitted in accordance with this subsection on or
20after June 5, 2019 (the effective date of Public Act 101-9) for
21a period of 5 years from the date of the last payment for work
22on a contract or subcontract for the High Impact Business
23construction jobs project.
24    The records submitted in accordance with this subsection
25shall be considered public records, except an employee's
26address, telephone number, and social security number, and

 

 

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1made available in accordance with the Freedom of Information
2Act. The Department of Labor shall share the information with
3the Department in order to comply with the awarding of a High
4Impact Business construction jobs credit. A contractor,
5subcontractor, or public body may retain records required
6under this Section in paper or electronic format.
7    (k) Upon 7 business days' notice, each contractor and
8subcontractor shall make available for inspection and copying
9at a location within this State during reasonable hours, the
10records identified in this subsection (j) to the taxpayer in
11charge of the High Impact Business construction jobs project,
12its officers and agents, the Director of the Department of
13Labor and his or her deputies and agents, and to federal,
14State, or local law enforcement agencies and prosecutors.
15    (l) The changes made to this Section by this amendatory
16Act of the 102nd General Assembly, other than the changes in
17subsection (a), apply to high impact businesses that submit
18applications on or after the effective date of this amendatory
19Act of the 102nd General Assembly.
20(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22;
21102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff.
229-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22;
23102-1125, eff. 2-3-23.)
 
24    Section 35. The Public Utilities Act is amended by
25changing Section 9-222.1A as follows:
 

 

 

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1    (220 ILCS 5/9-222.1A)
2    Sec. 9-222.1A. High impact business. Beginning on August
31, 1998 and thereafter, a business enterprise that is
4certified as a High Impact Business by the Department of
5Commerce and Economic Opportunity (formerly Department of
6Commerce and Community Affairs) is exempt from the tax imposed
7by Section 2-4 of the Electricity Excise Tax Law, if the High
8Impact Business is registered to self-assess that tax, and is
9exempt from any additional charges added to the business
10enterprise's utility bills as a pass-on of State utility taxes
11under Section 9-222 of this Act, to the extent the tax or
12charges are exempted by the percentage specified by the
13Department of Commerce and Economic Opportunity for State
14utility taxes, provided the business enterprise meets the
15following criteria:
16        (1) (A) it intends either (i) to make a minimum
17        eligible investment of $12,000,000 that will be placed
18        in service in qualified property in Illinois and is
19        intended to create at least 500 full-time equivalent
20        jobs at a designated location in Illinois; or (ii) to
21        make a minimum eligible investment of $30,000,000 that
22        will be placed in service in qualified property in
23        Illinois and is intended to retain at least 1,500
24        full-time equivalent jobs at a designated location in
25        Illinois; or

 

 

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1            (B) it meets the criteria of subdivision
2        (a)(3)(B), (a)(3)(C), (a)(3)(D), or (a)(3)(F), or
3        (a)(3)(G) of Section 5.5 of the Illinois Enterprise
4        Zone Act;
5        (2) it is designated as a High Impact Business by the
6    Department of Commerce and Economic Opportunity; and
7        (3) it is certified by the Department of Commerce and
8    Economic Opportunity as complying with the requirements
9    specified in clauses (1) and (2) of this Section.
10    The Department of Commerce and Economic Opportunity shall
11determine the period during which the exemption from the
12Electricity Excise Tax Law and the charges imposed under
13Section 9-222 are in effect and shall specify the percentage
14of the exemption from those taxes or additional charges.
15    The Department of Commerce and Economic Opportunity is
16authorized to promulgate rules and regulations to carry out
17the provisions of this Section, including procedures for
18complying with the requirements specified in clauses (1) and
19(2) of this Section and procedures for applying for the
20exemptions authorized under this Section; to define the
21amounts and types of eligible investments that business
22enterprises must make in order to receive State utility tax
23exemptions or exemptions from the additional charges imposed
24under Section 9-222 and this Section; to approve such utility
25tax exemptions for business enterprises whose investments are
26not yet placed in service; and to require that business

 

 

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1enterprises granted tax exemptions or exemptions from
2additional charges under Section 9-222 repay the exempted
3amount if the business enterprise fails to comply with the
4terms and conditions of the certification.
5    Upon certification of the business enterprises by the
6Department of Commerce and Economic Opportunity, the
7Department of Commerce and Economic Opportunity shall notify
8the Department of Revenue of the certification. The Department
9of Revenue shall notify the public utilities of the exemption
10status of business enterprises from the tax or pass-on charges
11of State utility taxes. The exemption status shall take effect
12within 3 months after certification of the business
13enterprise.
14(Source: P.A. 102-1125, eff. 2-3-23.)