99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
HB4276

 

Introduced , by Rep. Kenneth Dunkin

 

SYNOPSIS AS INTRODUCED:
 
See Index

    Creates the Cannabis Regulation and Taxation Act. Provides that notwithstanding any other provision of law, except as otherwise provided in the Act, the following acts are lawful and shall not be a criminal or civil offense under State law or the law of any political subdivision of this State or be a basis for seizure or forfeiture of assets under State law for persons 21 years of age or older: (1) possessing, consuming, using, displaying, purchasing, or transporting cannabis accessories; (2) possessing, growing, processing, or transporting no more than 8 cannabis plants and possession of the cannabis produced by the plants on the premises where the plants were grown; (3) transferring 30 grams or less of cannabis or up to 6 immature cannabis plants to a person who is 21 years of age or older without remuneration; and (4) assisting another person who is 21 years of age or older in any of these acts. Provides that an excise tax is imposed at the rate of 10% of the sale price of the sale or transfer of cannabis from a cannabis cultivation facility to a retail cannabis store or cannabis product manufacturing facility. Amends the Unified Code of Corrections. Creates a new regulatory offense classification of offense, which is not to be considered a criminal offense and is fine only for the amount specified in the offense or for which community service may be imposed. Changes various penalties for the possession of more than 30 grams of cannabis and for producing or possessing more than 8 cannabis sativa plants. Amends various other Acts to make conforming changes. Effective immediately.


LRB099 13696 RLC 37653 b

CORRECTIONAL BUDGET AND IMPACT NOTE ACT MAY APPLY
FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning cannabis.
 
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
5Cannabis Regulation and Taxation Act.
 
6    Section 5. Purpose and findings.
7    (a) In the interest of allowing law enforcement to focus on
8violent and property crimes, generating revenue for education
9and other public purposes, and individual freedom, the State
10finds and declares that the use of cannabis shall be legal for
11persons 21 years of age or older and taxed in a manner similar
12to alcohol.
13    (b) In the interest of the health and public safety of our
14citizenry, the people of this State further find and declare
15that cannabis should be regulated in a manner similar to
16alcohol so that:
17        (1) persons must show proof of age before purchasing
18    cannabis;
19        (2) selling, distributing, or transferring cannabis to
20    persons under 21 years of age shall remain illegal;
21        (3) driving under the influence of cannabis shall
22    remain illegal;
23        (4) legitimate, taxpaying business people, and not

 

 

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1    criminal actors, shall conduct sales of cannabis; and
2        (5) cannabis sold in this State shall be tested,
3    labeled, and subject to additional regulations to ensure
4    that consumers are informed and protected.
5    (c) In the interest of enacting rational policies for the
6treatment of all variations of the cannabis plant, the State
7further finds and declares that industrial hemp shall be
8regulated separately from strains of cannabis with higher
9delta-9 tetrahydrocannabinol (THC) concentrations.
10    (d) The State further finds and declares that it is
11necessary to ensure consistency and fairness in the application
12of this Act throughout the State and that the matters addressed
13by this Act are, except as specified in this Act, matters of
14statewide concern.
 
15    Section 10. Definitions. As used in this Act:
16    "Cannabis" means all parts of the plant of the genus
17cannabis, the seeds of the plant of the genus cannabis, the
18resin extracted from any part of the plant, and every compound,
19manufacture, salt, derivative, mixture, or preparation of the
20plant, its seeds, or its resin, including cannabis concentrate
21and hashish. "Cannabis" does not include industrial hemp, nor
22does it include fiber produced from the stalks, oil, or cake
23made from the seeds of the plant, sterilized seed of the plant
24which is incapable of germination, or the weight of any other
25ingredient combined with cannabis to prepare topical or oral

 

 

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1administrations, food, drink, or other product.
2    "Cannabis accessories" means any equipment, products, or
3materials of any kind which are used, intended for use, or
4designed for use in planting, propagating, cultivating,
5growing, harvesting, composting, manufacturing, compounding,
6converting, producing, processing, preparing, testing,
7analyzing, packaging, repackaging, storing, vaporizing, or
8containing cannabis, or for ingesting, inhaling, or otherwise
9introducing cannabis into the human body.
10    "Cannabis cultivation facility" means an entity registered
11to cultivate, prepare, and package cannabis and sell cannabis
12to retail cannabis stores, to cannabis product manufacturing
13facilities, and to other cannabis cultivation facilities, but
14not to consumers. A cannabis cultivation facility may produce
15cannabis concentrates, tinctures, extracts, or other cannabis
16products.
17    "Cannabis establishment" means a cannabis cultivation
18facility, a cannabis testing facility, a cannabis product
19manufacturing facility, or a retail cannabis store.
20    "Cannabis product manufacturing facility" means an entity
21registered to purchase cannabis; manufacture, prepare, and
22package cannabis products; and sell cannabis and cannabis
23products to other cannabis product manufacturing facilities
24and to retail cannabis stores, but not to consumers.
25    "Cannabis products" means concentrated cannabis products
26and cannabis products that are comprised of cannabis and other

 

 

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1ingredients and are intended for use or consumption, such as,
2but not limited to, edible products, ointments, and tinctures.
3    "Cannabis testing facility" means an entity registered to
4analyze and certify the safety and potency of cannabis.
5    "Consumer" means a person 21 years of age or older who
6purchases cannabis or cannabis products for personal use by
7persons 21 years of age or older, but not for resale to others.
8    "Department" means the Department of Agriculture, or its
9successor agency.
10    "Industrial hemp" means the plant of the genus cannabis and
11any part of the plant, whether growing or not, with a delta-9
12tetrahydrocannabinol concentration that does not exceed
13three-tenths percent on a dry weight basis.
14    "Locality" means a municipality or, in reference to a
15location outside the boundaries of a municipality, a county.
16    "Local regulatory authority" means the office or entity
17designated to process cannabis establishment applications by a
18municipality or, in reference to a location outside the
19boundaries of a municipality, a county.
20    "Public place" means any place to which the general public
21has access.
22    "Retail cannabis store" means an entity registered to
23purchase cannabis from cannabis cultivation facilities and
24cannabis and cannabis products from cannabis product
25manufacturing facilities and to sell cannabis and cannabis
26products to consumers.

 

 

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1    "Unreasonably impracticable" means that the measures
2necessary to comply with the regulations require a high
3investment of risk, money, time, or any other resource or asset
4that the operation of a cannabis establishment is not worthy of
5being carried out in practice by a reasonably prudent business
6person.
 
7    Section 15. Personal use of cannabis. Notwithstanding any
8other provision of law, except as otherwise provided in this
9Act, the following acts are lawful and shall not be a criminal
10or civil offense under State law or the law of any political
11subdivision of this State or be a basis for seizure or
12forfeiture of assets under State law for persons 21 years of
13age or older:
14    (1) possessing, consuming, using, displaying, purchasing,
15or transporting cannabis accessories;
16    (2) possessing, growing, processing, or transporting no
17more than 8 cannabis plants and possession of the cannabis
18produced by the plants on the premises where the plants were
19grown;
20    (3) transferring 30 grams or less of cannabis or up to 6
21immature cannabis plants to a person who is 21 years of age or
22older without remuneration;
23    (4) assisting another person who is 21 years of age or
24older in any of the acts described in paragraphs (1) through
25(3) of this Section.
 

 

 

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1    Section 20. Restrictions on personal cultivation; penalty.
2    (a) It is unlawful for a person who is 21 years of age or
3older to cultivate cannabis plants in a manner that is contrary
4to this Section. Cannabis cultivation may only occur on
5property lawfully in possession of the cultivator or with the
6consent of the person in lawful possession of the property.
7    (b) A person who violates this Section is guilty of a
8regulatory offense punishable by a fine not to exceed $750.
 
9    Section 30. False identification; penalty.
10    (a) A person who is under 21 years of age may not present
11or offer to a cannabis establishment or the cannabis
12establishment's agent or employee any written or oral evidence
13of age that is false, fraudulent, or not actually the minor's
14own, for the purpose of:
15        (1) purchasing, attempting to purchase, or otherwise
16    procuring or attempting to procure cannabis; or
17        (2) gaining access to a cannabis establishment.
18    (b) A person who violates this Section is guilty of a
19regulatory offense punishable by a fine not less than $200 and
20not more than $400.
 
21    Section 35. Cannabis accessories authorized.
22    (a) Notwithstanding any other provision of law, it is
23lawful and shall not be an offense under State law or the law

 

 

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1of any political subdivision of this State or be a basis for
2seizure or forfeiture of assets under State law for persons 21
3years of age or older to manufacture, possess, or purchase
4cannabis accessories, or to distribute or sell cannabis
5accessories to a person who is 21 years of age or older.
6    (b) A person who is 21 years of age or older may
7manufacture, possess, and purchase cannabis accessories, and
8distribute or sell cannabis accessories to a person who is 21
9years of age or older.
 
10    Section 40. Lawful operation of cannabis-related
11facilities.
12    (a) Notwithstanding any other provision of law, the
13following acts, when performed by a retail cannabis store with
14a current, valid registration, or a person 21 years of age or
15older who is acting in his or her capacity as an owner,
16employee, or agent of a retail cannabis store, are lawful and
17shall not be an offense under State law or be a basis for
18seizure or forfeiture of assets under State law:
19        (1) possessing, displaying, storing, or transporting
20    cannabis or cannabis products, provided that cannabis and
21    cannabis products may not be displayed in a manner that is
22    visible to the general public from a public right-of-way;
23        (2) purchasing cannabis from a cannabis cultivation
24    facility;
25        (3) purchasing cannabis or cannabis products from a

 

 

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1    cannabis product manufacturing facility; and
2        (4) delivering, distributing, or selling cannabis or
3    cannabis products to consumers.
4    (b) Notwithstanding any other provision of law, the
5following acts, when performed by a cannabis cultivation
6facility with a current, valid registration, or a person 21
7years of age or older who is acting in his or her capacity as an
8owner, employee, or agent of a cannabis cultivation facility,
9are lawful and shall not be an offense under State law or be a
10basis for seizure or forfeiture of assets under State law:
11        (1) cultivating, harvesting, processing, packaging,
12    transporting, displaying, storing, or possessing cannabis;
13        (2) delivering or transferring cannabis to a cannabis
14    testing facility;
15        (3) delivering, distributing, or selling cannabis to a
16    cannabis cultivation facility, a cannabis product
17    manufacturing facility, or a retail cannabis store;
18        (4) receiving or purchasing cannabis from a cannabis
19    cultivation facility; and
20        (5) receiving cannabis seeds or immature cannabis
21    plants from a person 21 years of age or older.
22    (c) Notwithstanding any other provision of law, the
23following acts, when performed by a product manufacturing
24facility with a current, valid registration, or a person 21
25years of age or older who is acting in his or her capacity as an
26owner, employee, or agent of a product manufacturing facility,

 

 

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1are lawful and shall not be an offense under State law or be a
2basis for seizure or forfeiture of assets under State law:
3        (1) packaging, processing, transporting,
4    manufacturing, displaying, or possessing cannabis or
5    cannabis products;
6        (2) delivering or transferring cannabis or cannabis
7    products to a cannabis testing facility;
8        (3) delivering or selling cannabis or cannabis
9    products to a retail cannabis store or a cannabis product
10    manufacturing facility;
11        (4) purchasing cannabis from a cannabis cultivation
12    facility;
13        (5) purchasing cannabis or cannabis products from a
14    cannabis product manufacturing facility; and
15        (6) leasing or otherwise allowing the use of property
16    owned, occupied, or controlled by any person, corporation,
17    or other entity for any of the activities conducted
18    lawfully under paragraphs (1) through (3) of this
19    subsection.
20    (d) Notwithstanding any other provision of law, the
21following acts, when performed by a cannabis testing facility
22with a current, valid registration, or a person 21 years of age
23or older who is acting in his or her capacity as an owner,
24employee, or agent of a cannabis testing facility, are lawful
25and shall not be an offense under State law or be a basis for
26seizure or forfeiture of assets under State law:

 

 

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1        (1) possessing, cultivating, processing, repackaging,
2    storing, transporting, or displaying cannabis;
3        (2) receiving cannabis from a cannabis cultivation
4    facility, a cannabis retail store, a cannabis products
5    manufacturer, or a person 21 years of age or older;
6        (3) returning cannabis to a cannabis cultivation
7    facility, cannabis retail store, cannabis products
8    manufacturer, or a person 21 years of age or older; and
9        (4) leasing or otherwise allowing the use of property
10    owned, occupied, or controlled by any person, corporation,
11    or other entity for any of the activities conducted
12    lawfully under paragraphs (1) through (3) of this
13    subsection.
14    (e) Nothing in this Section prevents the imposition of
15penalties for violating this Act or rules adopted by the
16Department or localities under this Act.
 
17    Section 45. Rulemaking.
18    (a) Not later than 180 days after the effective date of
19this Act, the Department shall adopt rules necessary for
20implementation of this Act. The rules shall not prohibit the
21operation of cannabis establishments, either expressly or
22through rules that make their operation unreasonably
23impracticable. The rules shall include:
24        (1) procedures for the issuance, renewal, suspension,
25    and revocation of a registration to operate a cannabis

 

 

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1    establishment, with the procedures subject to all
2    requirements of the Illinois Administrative Procedure Act;
3        (2) a schedule of application, registration, and
4    renewal fees, provided, application fees shall not exceed
5    $5,000, with this upper limit adjusted annually for
6    inflation, unless the Department determines a greater fee
7    is necessary to carry out its responsibilities under this
8    Act;
9        (3) qualifications for registration that are directly
10    and demonstrably related to the operation of a cannabis
11    establishment;
12        (4) security requirements for cannabis establishments,
13    including for the transportation of cannabis by cannabis
14    establishments;
15        (5) requirements to prevent the sale or diversion of
16    cannabis and cannabis products to persons under 21 years of
17    age;
18        (6) labeling requirements for cannabis and cannabis
19    products sold or distributed by a cannabis establishment;
20        (7) health and safety rules and standards for the
21    manufacture of cannabis products and both the indoor and
22    outdoor cultivation of cannabis by cannabis
23    establishments;
24        (8) restrictions on the advertising and display of
25    cannabis and cannabis products; and
26        (9) regulatory offense violations for the failure to

 

 

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1    comply with rules made under this Act.
2    (b) Not later than 180 days after the effective date of
3this Act, the Department of Revenue shall adopt rules for
4collecting taxes levied on cannabis cultivation facilities.
5    (c) In order to ensure that individual privacy is
6protected, notwithstanding paragraph (1) of subsection (a) of
7this Section, the Department shall not require a consumer to
8provide a retail cannabis store with personal information other
9than government-issued identification to determine the
10consumer's age, and a retail cannabis store shall not be
11required to acquire and record personal information about
12consumers.
 
13    Section 50. Cannabis establishment registrations.
14    (a) Each application or renewal application for an annual
15registration to operate a cannabis establishment shall be
16submitted to the Department. A renewal application may be
17submitted up to 90 days prior to the expiration of the cannabis
18establishment's registration.
19    (b) The Department shall begin accepting and processing
20applications to operate cannabis establishments one year after
21the effective date of this Act.
22    (c) Upon receiving an application or renewal application
23for a cannabis establishment, the Department shall immediately
24forward a copy of each application and half of the registration
25application fee to the local regulatory authority for the

 

 

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1locality in which the applicant desires to operate the cannabis
2establishment, unless the locality has not designated a local
3regulatory authority.
4    (d) Within 45 to 90 days after receiving an application or
5renewal application, the Department shall issue an annual
6registration to the applicant, unless the Department finds the
7applicant is not in compliance with rules adopted under Section
845 or the Department is notified by the relevant locality that
9the applicant is not in compliance with ordinances and rules
10made under Section 55 and in effect at the time of application.
11    (e) If a locality has enacted a numerical limit on the
12number of cannabis establishments and a greater number of
13applicants seek registrations, the Department shall solicit
14and consider input from the local regulatory authority as to
15the locality's preference or preferences for registration.
16    (f) Upon denial of an application, the Department shall
17notify the applicant in writing of the specific reason for its
18denial.
19    (g) Every cannabis establishment registration shall
20specify the location where the cannabis establishment will
21operate. A separate registration shall be required for each
22location at which a cannabis establishment operates.
23    (h) Cannabis establishments and the books and records
24maintained and created by cannabis establishments are subject
25to inspection by the Department.
 

 

 

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1    Section 55. Local control.
2    (a) A locality may prohibit the operation of cannabis
3cultivation facilities, cannabis product manufacturing
4facilities, cannabis testing facilities, or retail cannabis
5stores through the enactment of an ordinance or through an
6initiated or referred measure, provided, any initiated or
7referred measure to prohibit the operation of cannabis
8cultivation facilities, cannabis product manufacturing
9facilities, cannabis testing facilities, or retail cannabis
10stores must appear on a general election ballot.
11    (b) A locality may enact ordinances or regulations not in
12conflict with this Act, or with rules adopted under this Act,
13governing the time, place, manner, and number of cannabis
14establishment operations. A locality may punish as a regulatory
15offense a violation of an ordinance or regulations governing
16the time, place, and manner of a cannabis establishment that
17may operate in the locality.
18    (c) A locality may designate a local regulatory authority
19that is responsible for processing applications submitted for a
20registration to operate a cannabis establishment within the
21boundaries of the locality. The locality may provide that the
22local regulatory authority may issue the registrations should
23the issuance by the locality become necessary because of a
24failure by the Department to adopt rules under Section 45 or to
25accept or process applications under Section 50.
26    (d) A locality may establish procedures for the issuance,

 

 

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1suspension, and revocation of a registration issued by the
2locality under subsection (f) or subsection (g) of this
3Section. These procedures are subject to all requirements of
4the Illinois Administrative Procedure Act.
5    (e) A locality may establish a schedule of annual
6operating, registration, and application fees for cannabis
7establishments, provided, the application fee shall only be due
8if an application is submitted to a locality under subsection
9(f) and a registration fee shall only be due if a registration
10is issued by a locality under subsection (f) or (g) of this
11Section.
12    (f) If the Department does not issue a registration to an
13applicant within 90 days of receipt of the application filed
14under Section 50 and does not notify the applicant of the
15specific, permissible reason for its denial, in writing and
16within the time period, or if the Department has adopted rules
17under Section 45 and has accepted applications under Section 50
18but has not issued any registrations within 15 months after the
19effective date of this Act, the applicant may resubmit its
20application directly to the local regulatory authority, under
21subsection (c) of this Section, and the local regulatory
22authority may issue an annual registration to the applicant. If
23an application is submitted to a local regulatory authority
24under this paragraph, the Department shall forward to the local
25regulatory authority the application fee paid by the applicant
26to the Department upon request by the local regulatory

 

 

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1authority.
2    (g) If the Department does not adopt rules required by
3Section 45, an applicant may submit an application directly to
4a local regulatory authority after one year from the effective
5date of this Act, and the local regulatory authority may issue
6an annual registration to the applicant.
7    (h) A local regulatory authority issuing a registration to
8an applicant shall do so within 90 days of receipt of the
9submitted or resubmitted application, unless the local
10regulatory authority finds and notifies the applicant that the
11applicant is not in compliance with ordinances and regulations
12made under subsection (b) of this Section in effect at the time
13the application is submitted to the local regulatory authority.
14The locality shall notify the Department if an annual
15registration has been issued to the applicant.
16    (i) A registration issued by a locality under subsection
17(f) or (g) of this Section shall have the same force and effect
18as a registration issued by the Department under Section 50.
19The holder of the registration shall not be subject to
20regulation or enforcement by the Department during the term of
21that registration.
22    (j) A subsequent or renewed registration may be issued
23under subsection (f) of this Section on an annual basis only
24upon resubmission to the locality of a new application
25submitted to the Department under Section 50.
26    (k) A subsequent or renewed registration may be issued

 

 

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1under subsection (g) of this Section on an annual basis if the
2Department has not adopted rules required by Section 45 at
3least 90 days prior to the date upon which the subsequent or
4renewed registration would be effective, or if the Department
5has adopted rules under Section 45 but has not, at least 90
6days after the adoption of those rules, issued registrations
7under Section 50.
8    (l) Nothing in this Section limits the relief as may be
9available to an aggrieved party under the Illinois
10Administrative Procedure Act.
 
11    Section 60. Preserving the integrity of State law. The
12Attorney General shall zealously and in good faith advocate to
13quash any federal subpoena for records involving cannabis
14establishments.
 
15    Section 65. Employers, minors, and control of property.
16    (a) Nothing in this Act requires an employer to permit or
17accommodate the use, consumption, possession, transfer,
18display, transportation, sale, or growing of cannabis in the
19workplace or to affect the ability of employers to have
20policies restricting the use of cannabis by employees or
21discipline employees who are under the influence of cannabis in
22the workplace.
23    (b) Nothing in this Act permits the transfer of cannabis,
24with or without remuneration, to a person under 21 years of age

 

 

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1or to allow a person under 21 years of age to purchase,
2possess, use, transport, grow, or consume cannabis.
3    (c) Nothing in this Act prohibits a person, employer,
4school, hospital, detention facility, corporation, or any
5other entity who occupies, owns, or controls a property from
6prohibiting or otherwise regulating the possession,
7consumption, use, display, transfer, distribution, sale,
8transportation, or growing of cannabis on or in that property.
 
9    Section 70. Research authorized. Scientific and medical
10researchers who have previously published may purchase,
11possess, and securely store cannabis for purposes of conducting
12research. Scientific and medical researchers may administer
13and distribute cannabis to participants in research who are 21
14years of age or older after receiving informed consent from the
15subjects.
 
16    Section 75. Cannabis Regulation Fund. The Cannabis
17Regulation Fund is created as a special fund in the State
18treasury consisting of fees collected and fines imposed under
19this Act. The Department shall administer the fund.
 
20    Section 80. Excise tax on cannabis.
21    (a) An excise tax is imposed on the sale or transfer of
22cannabis from a cannabis cultivation facility to a retail
23cannabis store or cannabis product manufacturing facility.

 

 

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1Each cannabis cultivation facility shall pay an excise tax at
2the rate of 10% of the sale price of cannabis that is sold or
3transferred from a cannabis cultivation facility to a retail
4cannabis store or cannabis product manufacturing facility.
5    (b) The Department of Revenue shall adjust the rate
6annually to account for inflation or deflation based on the
7Consumer Price Index for All Urban Consumers as issued by the
8United States Department of Labor. If the tax rate is changed
9under this subsection (b), the Department of Revenue shall
10publish the adjusted rate on its website and in a newspaper of
11general circulation in the State not less than 60 days prior to
12the effective date of the rate adjustment.
13    (c) On or before the 15th day of each month, each cannabis
14cultivation facility shall pay to the Department of Revenue the
15excise tax due under this Section on sales and transfers of
16cannabis made by that cannabis cultivation facility in the
17immediately preceding calendar month. Payment shall be
18accompanied by a return filed in the form and manner prescribed
19by the Department of Revenue and containing the information as
20the Department of Revenue may require. The return must be
21accompanied by appropriate computer-generated magnetic media
22supporting schedule data in the format required by the
23Department, unless, as provided by rule, the Department grants
24an exception upon petition of a taxpayer.
25    (d) The provisions of Sections 4, 5, 5a, 5b, 5c, 5d, 5e,
265f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, 10, and 12 of the

 

 

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1Retailers' Occupation Tax Act which are not inconsistent with
2this Act, and Section 3-7 of the Uniform Penalty and Interest
3Act, shall apply as far as practicable to the tax imposed under
4this Section to the same extent as if those provisions were
5included in this Act.
 
6    Section 85. Distribution of excise tax proceeds. All moneys
7received by the Department of Revenue under Section 80 of this
8Act shall be deposited into the Cannabis Excise Tax Fund, a
9special fund in the State treasury. Moneys in the Fund shall be
10used by the Department to implement and enforce this Act.
11Within 90 days after the effective date of this Act and every
12year thereafter, the Director of Revenue shall certify the
13amounts needed to implement and enforce this Act by the
14Department of Revenue, and the Comptroller shall order
15transferred and the Treasurer shall transfer from the Cannabis
16Excise Tax Fund the following amounts every 3 months:
17    (1) 30% shall be distributed to the State Board of
18Education to be used at the discretion of the State Board of
19Education for its duties prescribed by law;
20    (2) 5% percent shall be distributed to the Department of
21Human Services for use in voluntary programs for the treatment
22of alcohol, tobacco, and cannabis abuse;
23    (3) 5% percent shall be distributed to the Department of
24Public Health for a scientifically and medically accurate
25public education campaign educating youth and adults about the

 

 

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1health and safety risks of alcohol, tobacco, and cannabis;
2    (4) 50% percent shall be deposited into the General Revenue
3Fund;
4    (5) 2.5% shall be distributed to the Department of
5Corrections to be used at the discretion of the Department for
6its duties prescribed by law;
7    (6) 2.5% shall be distributed to the Department of State
8Police for the employment and training of drug recognition
9experts;
10    (7) 2.5% shall be distributed to the Illinois Criminal
11Justice Information Authority for grants to county sheriffs for
12the employment and training of drug recognition experts; and
13    (8) 2.5% shall be distributed to the Illinois Criminal
14Justice Information Authority for grants to municipal police
15departments for the employment and training of drug recognition
16experts.
 
17    Section 90. Privileges and rights under the Compassionate
18Use of Medical Cannabis Pilot Program Act. Nothing in this Act
19shall be construed to limit any privileges or rights of a
20medical cannabis qualifying patient, designated caregiver,
21cultivation center, cultivation center agent, medical cannabis
22dispensing organization, or medical cannabis dispensing
23organization agent under the Compassionate Use of Medical
24Cannabis Pilot Program Act.
 

 

 

HB4276- 22 -LRB099 13696 RLC 37653 b

1    Section 95. Conflicting provisions. Except as otherwise
2provided in this Act, in case of a conflict between this Act
3and any other law or ordinance, the provisions of this Act
4shall prevail.
 
5    Section 905. The Criminal Identification Act is amended by
6changing Sections 5 and 5.2 as follows:
 
7    (20 ILCS 2630/5)  (from Ch. 38, par. 206-5)
8    Sec. 5. Arrest reports. All policing bodies of this State
9shall furnish to the Department, daily, in the form and detail
10the Department requires, fingerprints, descriptions, and
11ethnic and racial background data as provided in Section 4.5 of
12this Act of all persons who are arrested on charges of
13violating any penal statute of this State for offenses that are
14classified as felonies and Class A or B misdemeanors and of all
15minors of the age of 10 and over who have been arrested for an
16offense which would be a felony if committed by an adult, and
17may forward such fingerprints and descriptions for minors
18arrested for Class A or B misdemeanors. An offense classified
19as a regulatory offense, as defined in the Unified Code of
20Corrections, shall not be reported. Moving or nonmoving traffic
21violations under the Illinois Vehicle Code shall not be
22reported except for violations of Chapter 4, Section 11-204.1,
23or Section 11-501 of that Code. In addition, conservation
24offenses, as defined in the Supreme Court Rule 501(c), that are

 

 

HB4276- 23 -LRB099 13696 RLC 37653 b

1classified as Class B misdemeanors shall not be reported. Those
2law enforcement records maintained by the Department for minors
3arrested for an offense prior to their 17th birthday, or minors
4arrested for a non-felony offense, if committed by an adult,
5prior to their 18th birthday, shall not be forwarded to the
6Federal Bureau of Investigation unless those records relate to
7an arrest in which a minor was charged as an adult under any of
8the transfer provisions of the Juvenile Court Act of 1987.
9(Source: P.A. 98-528, eff. 1-1-15.)
 
10    (20 ILCS 2630/5.2)
11    Sec. 5.2. Expungement and sealing.
12    (a) General Provisions.
13        (1) Definitions. In this Act, words and phrases have
14    the meanings set forth in this subsection, except when a
15    particular context clearly requires a different meaning.
16            (A) The following terms shall have the meanings
17        ascribed to them in the Unified Code of Corrections,
18        730 ILCS 5/5-1-2 through 5/5-1-22:
19                (i) Business Offense (730 ILCS 5/5-1-2),
20                (ii) Charge (730 ILCS 5/5-1-3),
21                (iii) Court (730 ILCS 5/5-1-6),
22                (iv) Defendant (730 ILCS 5/5-1-7),
23                (v) Felony (730 ILCS 5/5-1-9),
24                (vi) Imprisonment (730 ILCS 5/5-1-10),
25                (vii) Judgment (730 ILCS 5/5-1-12),

 

 

HB4276- 24 -LRB099 13696 RLC 37653 b

1                (viii) Misdemeanor (730 ILCS 5/5-1-14),
2                (ix) Offense (730 ILCS 5/5-1-15),
3                (x) Parole (730 ILCS 5/5-1-16),
4                (xi) Petty Offense (730 ILCS 5/5-1-17),
5                (xii) Probation (730 ILCS 5/5-1-18),
6                (xii-1) Regulatory offense (730 ILCS
7            5/5-1-18.1-1),
8                (xiii) Sentence (730 ILCS 5/5-1-19),
9                (xiv) Supervision (730 ILCS 5/5-1-21), and
10                (xv) Victim (730 ILCS 5/5-1-22).
11            (B) As used in this Section, "charge not initiated
12        by arrest" means a charge (as defined by 730 ILCS
13        5/5-1-3) brought against a defendant where the
14        defendant is not arrested prior to or as a direct
15        result of the charge.
16            (C) "Conviction" means a judgment of conviction or
17        sentence entered upon a plea of guilty or upon a
18        verdict or finding of guilty of an offense, rendered by
19        a legally constituted jury or by a court of competent
20        jurisdiction authorized to try the case without a jury.
21        An order of supervision successfully completed by the
22        petitioner is not a conviction. An order of qualified
23        probation (as defined in subsection (a)(1)(J))
24        successfully completed by the petitioner is not a
25        conviction. An order of supervision or an order of
26        qualified probation that is terminated

 

 

HB4276- 25 -LRB099 13696 RLC 37653 b

1        unsatisfactorily is a conviction, unless the
2        unsatisfactory termination is reversed, vacated, or
3        modified and the judgment of conviction, if any, is
4        reversed or vacated.
5            (D) "Criminal offense" means a petty offense,
6        business offense, misdemeanor, felony, or municipal
7        ordinance violation (as defined in subsection
8        (a)(1)(H)). As used in this Section, a minor traffic
9        offense (as defined in subsection (a)(1)(G)) and a
10        regulatory offense shall not be considered a criminal
11        offense.
12            (E) "Expunge" means to physically destroy the
13        records or return them to the petitioner and to
14        obliterate the petitioner's name from any official
15        index or public record, or both. Nothing in this Act
16        shall require the physical destruction of the circuit
17        court file, but such records relating to arrests or
18        charges, or both, ordered expunged shall be impounded
19        as required by subsections (d)(9)(A)(ii) and
20        (d)(9)(B)(ii).
21            (F) As used in this Section, "last sentence" means
22        the sentence, order of supervision, or order of
23        qualified probation (as defined by subsection
24        (a)(1)(J)), for a criminal offense (as defined by
25        subsection (a)(1)(D)) that terminates last in time in
26        any jurisdiction, regardless of whether the petitioner

 

 

HB4276- 26 -LRB099 13696 RLC 37653 b

1        has included the criminal offense for which the
2        sentence or order of supervision or qualified
3        probation was imposed in his or her petition. If
4        multiple sentences, orders of supervision, or orders
5        of qualified probation terminate on the same day and
6        are last in time, they shall be collectively considered
7        the "last sentence" regardless of whether they were
8        ordered to run concurrently.
9            (G) "Minor traffic offense" means a petty offense,
10        business offense, or Class C misdemeanor under the
11        Illinois Vehicle Code or a similar provision of a
12        municipal or local ordinance.
13            (H) "Municipal ordinance violation" means an
14        offense defined by a municipal or local ordinance that
15        is criminal in nature and with which the petitioner was
16        charged or for which the petitioner was arrested and
17        released without charging.
18            (I) "Petitioner" means an adult or a minor
19        prosecuted as an adult who has applied for relief under
20        this Section.
21            (J) "Qualified probation" means an order of
22        probation under Section 10 of the Cannabis Control Act,
23        Section 410 of the Illinois Controlled Substances Act,
24        Section 70 of the Methamphetamine Control and
25        Community Protection Act, Section 5-6-3.3 or 5-6-3.4
26        of the Unified Code of Corrections, Section

 

 

HB4276- 27 -LRB099 13696 RLC 37653 b

1        12-4.3(b)(1) and (2) of the Criminal Code of 1961 (as
2        those provisions existed before their deletion by
3        Public Act 89-313), Section 10-102 of the Illinois
4        Alcoholism and Other Drug Dependency Act, Section
5        40-10 of the Alcoholism and Other Drug Abuse and
6        Dependency Act, or Section 10 of the Steroid Control
7        Act. For the purpose of this Section, "successful
8        completion" of an order of qualified probation under
9        Section 10-102 of the Illinois Alcoholism and Other
10        Drug Dependency Act and Section 40-10 of the Alcoholism
11        and Other Drug Abuse and Dependency Act means that the
12        probation was terminated satisfactorily and the
13        judgment of conviction was vacated.
14            (K) "Seal" means to physically and electronically
15        maintain the records, unless the records would
16        otherwise be destroyed due to age, but to make the
17        records unavailable without a court order, subject to
18        the exceptions in Sections 12 and 13 of this Act. The
19        petitioner's name shall also be obliterated from the
20        official index required to be kept by the circuit court
21        clerk under Section 16 of the Clerks of Courts Act, but
22        any index issued by the circuit court clerk before the
23        entry of the order to seal shall not be affected.
24            (L) "Sexual offense committed against a minor"
25        includes but is not limited to the offenses of indecent
26        solicitation of a child or criminal sexual abuse when

 

 

HB4276- 28 -LRB099 13696 RLC 37653 b

1        the victim of such offense is under 18 years of age.
2            (M) "Terminate" as it relates to a sentence or
3        order of supervision or qualified probation includes
4        either satisfactory or unsatisfactory termination of
5        the sentence, unless otherwise specified in this
6        Section.
7        (2) Minor Traffic Offenses. Orders of supervision or
8    convictions for minor traffic offenses shall not affect a
9    petitioner's eligibility to expunge or seal records
10    pursuant to this Section.
11        (2.5) Regulatory Offenses. Convictions or pleas of
12    guilty for regulatory offenses shall not affect a
13    petitioner's eligibility to expunge or seal records under
14    this Section.
15        (3) Exclusions. Except as otherwise provided in
16    subsections (b)(5), (b)(6), (b)(8), (e), (e-5), and (e-6)
17    of this Section, the court shall not order:
18            (A) the sealing or expungement of the records of
19        arrests or charges not initiated by arrest that result
20        in an order of supervision for or conviction of: (i)
21        any sexual offense committed against a minor; (ii)
22        Section 11-501 of the Illinois Vehicle Code or a
23        similar provision of a local ordinance; or (iii)
24        Section 11-503 of the Illinois Vehicle Code or a
25        similar provision of a local ordinance, unless the
26        arrest or charge is for a misdemeanor violation of

 

 

HB4276- 29 -LRB099 13696 RLC 37653 b

1        subsection (a) of Section 11-503 or a similar provision
2        of a local ordinance, that occurred prior to the
3        offender reaching the age of 25 years and the offender
4        has no other conviction for violating Section 11-501 or
5        11-503 of the Illinois Vehicle Code or a similar
6        provision of a local ordinance.
7            (B) the sealing or expungement of records of minor
8        traffic offenses (as defined in subsection (a)(1)(G)),
9        unless the petitioner was arrested and released
10        without charging.
11            (C) the sealing of the records of arrests or
12        charges not initiated by arrest which result in an
13        order of supervision or a conviction for the following
14        offenses:
15                (i) offenses included in Article 11 of the
16            Criminal Code of 1961 or the Criminal Code of 2012
17            or a similar provision of a local ordinance, except
18            Section 11-14 of the Criminal Code of 1961 or the
19            Criminal Code of 2012, or a similar provision of a
20            local ordinance;
21                (ii) Section 11-1.50, 12-3.4, 12-15, 12-30,
22            26-5, or 48-1 of the Criminal Code of 1961 or the
23            Criminal Code of 2012, or a similar provision of a
24            local ordinance;
25                (iii) Sections 12-3.1 or 12-3.2 of the
26            Criminal Code of 1961 or the Criminal Code of 2012,

 

 

HB4276- 30 -LRB099 13696 RLC 37653 b

1            or Section 125 of the Stalking No Contact Order
2            Act, or Section 219 of the Civil No Contact Order
3            Act, or a similar provision of a local ordinance;
4                (iv) offenses which are Class A misdemeanors
5            under the Humane Care for Animals Act; or
6                (v) any offense or attempted offense that
7            would subject a person to registration under the
8            Sex Offender Registration Act.
9            (D) the sealing of the records of an arrest which
10        results in the petitioner being charged with a felony
11        offense or records of a charge not initiated by arrest
12        for a felony offense unless:
13                (i) the charge is amended to a misdemeanor and
14            is otherwise eligible to be sealed pursuant to
15            subsection (c);
16                (ii) the charge is brought along with another
17            charge as a part of one case and the charge results
18            in acquittal, dismissal, or conviction when the
19            conviction was reversed or vacated, and another
20            charge brought in the same case results in a
21            disposition for a misdemeanor offense that is
22            eligible to be sealed pursuant to subsection (c) or
23            a disposition listed in paragraph (i), (iii), or
24            (iv) of this subsection;
25                (iii) the charge results in first offender
26            probation as set forth in subsection (c)(2)(E);

 

 

HB4276- 31 -LRB099 13696 RLC 37653 b

1                (iv) the charge is for a felony offense listed
2            in subsection (c)(2)(F) or the charge is amended to
3            a felony offense listed in subsection (c)(2)(F);
4                (v) the charge results in acquittal,
5            dismissal, or the petitioner's release without
6            conviction; or
7                (vi) the charge results in a conviction, but
8            the conviction was reversed or vacated.
9    (b) Expungement.
10        (1) A petitioner may petition the circuit court to
11    expunge the records of his or her arrests and charges not
12    initiated by arrest when:
13            (A) He or she has never been convicted of a
14        criminal offense; and
15            (B) Each arrest or charge not initiated by arrest
16        sought to be expunged resulted in: (i) acquittal,
17        dismissal, or the petitioner's release without
18        charging, unless excluded by subsection (a)(3)(B);
19        (ii) a conviction which was vacated or reversed, unless
20        excluded by subsection (a)(3)(B); (iii) an order of
21        supervision and such supervision was successfully
22        completed by the petitioner, unless excluded by
23        subsection (a)(3)(A) or (a)(3)(B); or (iv) an order of
24        qualified probation (as defined in subsection
25        (a)(1)(J)) and such probation was successfully
26        completed by the petitioner.

 

 

HB4276- 32 -LRB099 13696 RLC 37653 b

1        (2) Time frame for filing a petition to expunge.
2            (A) When the arrest or charge not initiated by
3        arrest sought to be expunged resulted in an acquittal,
4        dismissal, the petitioner's release without charging,
5        or the reversal or vacation of a conviction, there is
6        no waiting period to petition for the expungement of
7        such records.
8            (B) When the arrest or charge not initiated by
9        arrest sought to be expunged resulted in an order of
10        supervision, successfully completed by the petitioner,
11        the following time frames will apply:
12                (i) Those arrests or charges that resulted in
13            orders of supervision under Section 3-707, 3-708,
14            3-710, or 5-401.3 of the Illinois Vehicle Code or a
15            similar provision of a local ordinance, or under
16            Section 11-1.50, 12-3.2, or 12-15 of the Criminal
17            Code of 1961 or the Criminal Code of 2012, or a
18            similar provision of a local ordinance, shall not
19            be eligible for expungement until 5 years have
20            passed following the satisfactory termination of
21            the supervision.
22                (i-5) Those arrests or charges that resulted
23            in orders of supervision for a misdemeanor
24            violation of subsection (a) of Section 11-503 of
25            the Illinois Vehicle Code or a similar provision of
26            a local ordinance, that occurred prior to the

 

 

HB4276- 33 -LRB099 13696 RLC 37653 b

1            offender reaching the age of 25 years and the
2            offender has no other conviction for violating
3            Section 11-501 or 11-503 of the Illinois Vehicle
4            Code or a similar provision of a local ordinance
5            shall not be eligible for expungement until the
6            petitioner has reached the age of 25 years.
7                (ii) Those arrests or charges that resulted in
8            orders of supervision for any other offenses shall
9            not be eligible for expungement until 2 years have
10            passed following the satisfactory termination of
11            the supervision.
12            (C) When the arrest or charge not initiated by
13        arrest sought to be expunged resulted in an order of
14        qualified probation, successfully completed by the
15        petitioner, such records shall not be eligible for
16        expungement until 5 years have passed following the
17        satisfactory termination of the probation.
18        (3) Those records maintained by the Department for
19    persons arrested prior to their 17th birthday shall be
20    expunged as provided in Section 5-915 of the Juvenile Court
21    Act of 1987.
22        (4) Whenever a person has been arrested for or
23    convicted of any offense, in the name of a person whose
24    identity he or she has stolen or otherwise come into
25    possession of, the aggrieved person from whom the identity
26    was stolen or otherwise obtained without authorization,

 

 

HB4276- 34 -LRB099 13696 RLC 37653 b

1    upon learning of the person having been arrested using his
2    or her identity, may, upon verified petition to the chief
3    judge of the circuit wherein the arrest was made, have a
4    court order entered nunc pro tunc by the Chief Judge to
5    correct the arrest record, conviction record, if any, and
6    all official records of the arresting authority, the
7    Department, other criminal justice agencies, the
8    prosecutor, and the trial court concerning such arrest, if
9    any, by removing his or her name from all such records in
10    connection with the arrest and conviction, if any, and by
11    inserting in the records the name of the offender, if known
12    or ascertainable, in lieu of the aggrieved's name. The
13    records of the circuit court clerk shall be sealed until
14    further order of the court upon good cause shown and the
15    name of the aggrieved person obliterated on the official
16    index required to be kept by the circuit court clerk under
17    Section 16 of the Clerks of Courts Act, but the order shall
18    not affect any index issued by the circuit court clerk
19    before the entry of the order. Nothing in this Section
20    shall limit the Department of State Police or other
21    criminal justice agencies or prosecutors from listing
22    under an offender's name the false names he or she has
23    used.
24        (5) Whenever a person has been convicted of criminal
25    sexual assault, aggravated criminal sexual assault,
26    predatory criminal sexual assault of a child, criminal

 

 

HB4276- 35 -LRB099 13696 RLC 37653 b

1    sexual abuse, or aggravated criminal sexual abuse, the
2    victim of that offense may request that the State's
3    Attorney of the county in which the conviction occurred
4    file a verified petition with the presiding trial judge at
5    the petitioner's trial to have a court order entered to
6    seal the records of the circuit court clerk in connection
7    with the proceedings of the trial court concerning that
8    offense. However, the records of the arresting authority
9    and the Department of State Police concerning the offense
10    shall not be sealed. The court, upon good cause shown,
11    shall make the records of the circuit court clerk in
12    connection with the proceedings of the trial court
13    concerning the offense available for public inspection.
14        (6) If a conviction has been set aside on direct review
15    or on collateral attack and the court determines by clear
16    and convincing evidence that the petitioner was factually
17    innocent of the charge, the court that finds the petitioner
18    factually innocent of the charge shall enter an expungement
19    order for the conviction for which the petitioner has been
20    determined to be innocent as provided in subsection (b) of
21    Section 5-5-4 of the Unified Code of Corrections.
22        (7) Nothing in this Section shall prevent the
23    Department of State Police from maintaining all records of
24    any person who is admitted to probation upon terms and
25    conditions and who fulfills those terms and conditions
26    pursuant to Section 10 of the Cannabis Control Act, Section

 

 

HB4276- 36 -LRB099 13696 RLC 37653 b

1    410 of the Illinois Controlled Substances Act, Section 70
2    of the Methamphetamine Control and Community Protection
3    Act, Section 5-6-3.3 or 5-6-3.4 of the Unified Code of
4    Corrections, Section 12-4.3 or subdivision (b)(1) of
5    Section 12-3.05 of the Criminal Code of 1961 or the
6    Criminal Code of 2012, Section 10-102 of the Illinois
7    Alcoholism and Other Drug Dependency Act, Section 40-10 of
8    the Alcoholism and Other Drug Abuse and Dependency Act, or
9    Section 10 of the Steroid Control Act.
10        (8) If the petitioner has been granted a certificate of
11    innocence under Section 2-702 of the Code of Civil
12    Procedure, the court that grants the certificate of
13    innocence shall also enter an order expunging the
14    conviction for which the petitioner has been determined to
15    be innocent as provided in subsection (h) of Section 2-702
16    of the Code of Civil Procedure.
17    (c) Sealing.
18        (1) Applicability. Notwithstanding any other provision
19    of this Act to the contrary, and cumulative with any rights
20    to expungement of criminal records, this subsection
21    authorizes the sealing of criminal records of adults and of
22    minors prosecuted as adults.
23        (2) Eligible Records. The following records may be
24    sealed:
25            (A) All arrests resulting in release without
26        charging;

 

 

HB4276- 37 -LRB099 13696 RLC 37653 b

1            (B) Arrests or charges not initiated by arrest
2        resulting in acquittal, dismissal, or conviction when
3        the conviction was reversed or vacated, except as
4        excluded by subsection (a)(3)(B);
5            (C) Arrests or charges not initiated by arrest
6        resulting in orders of supervision, including orders
7        of supervision for municipal ordinance violations,
8        successfully completed by the petitioner, unless
9        excluded by subsection (a)(3);
10            (D) Arrests or charges not initiated by arrest
11        resulting in convictions, including convictions on
12        municipal ordinance violations, unless excluded by
13        subsection (a)(3);
14            (E) Arrests or charges not initiated by arrest
15        resulting in orders of first offender probation under
16        Section 10 of the Cannabis Control Act, Section 410 of
17        the Illinois Controlled Substances Act, Section 70 of
18        the Methamphetamine Control and Community Protection
19        Act, or Section 5-6-3.3 of the Unified Code of
20        Corrections; and
21            (F) Arrests or charges not initiated by arrest
22        resulting in felony convictions for the following
23        offenses:
24                (i) Class 4 felony convictions for:
25                    Prostitution under Section 11-14 of the
26                Criminal Code of 1961 or the Criminal Code of

 

 

HB4276- 38 -LRB099 13696 RLC 37653 b

1                2012.
2                    Possession of cannabis under Section 4 of
3                the Cannabis Control Act.
4                    Possession of a controlled substance under
5                Section 402 of the Illinois Controlled
6                Substances Act.
7                    Offenses under the Methamphetamine
8                Precursor Control Act.
9                    Offenses under the Steroid Control Act.
10                    Theft under Section 16-1 of the Criminal
11                Code of 1961 or the Criminal Code of 2012.
12                    Retail theft under Section 16A-3 or
13                paragraph (a) of 16-25 of the Criminal Code of
14                1961 or the Criminal Code of 2012.
15                    Deceptive practices under Section 17-1 of
16                the Criminal Code of 1961 or the Criminal Code
17                of 2012.
18                    Forgery under Section 17-3 of the Criminal
19                Code of 1961 or the Criminal Code of 2012.
20                    Possession of burglary tools under Section
21                19-2 of the Criminal Code of 1961 or the
22                Criminal Code of 2012.
23            (ii) Class 3 felony convictions for:
24                    Theft under Section 16-1 of the Criminal
25                Code of 1961 or the Criminal Code of 2012.
26                    Retail theft under Section 16A-3 or

 

 

HB4276- 39 -LRB099 13696 RLC 37653 b

1                paragraph (a) of 16-25 of the Criminal Code of
2                1961 or the Criminal Code of 2012.
3                    Deceptive practices under Section 17-1 of
4                the Criminal Code of 1961 or the Criminal Code
5                of 2012.
6                    Forgery under Section 17-3 of the Criminal
7                Code of 1961 or the Criminal Code of 2012.
8                    Possession with intent to manufacture or
9                deliver a controlled substance under Section
10                401 of the Illinois Controlled Substances Act.
11        (3) When Records Are Eligible to Be Sealed. Records
12    identified as eligible under subsection (c)(2) may be
13    sealed as follows:
14            (A) Records identified as eligible under
15        subsection (c)(2)(A) and (c)(2)(B) may be sealed at any
16        time.
17            (B) Records identified as eligible under
18        subsection (c)(2)(C) may be sealed (i) 3 years after
19        the termination of petitioner's last sentence (as
20        defined in subsection (a)(1)(F)) if the petitioner has
21        never been convicted of a criminal offense (as defined
22        in subsection (a)(1)(D)); or (ii) 4 years after the
23        termination of the petitioner's last sentence (as
24        defined in subsection (a)(1)(F)) if the petitioner has
25        ever been convicted of a criminal offense (as defined
26        in subsection (a)(1)(D)).

 

 

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1            (C) Records identified as eligible under
2        subsections (c)(2)(D), (c)(2)(E), and (c)(2)(F) may be
3        sealed 4 years after the termination of the
4        petitioner's last sentence (as defined in subsection
5        (a)(1)(F)).
6            (D) Records identified in subsection
7        (a)(3)(A)(iii) may be sealed after the petitioner has
8        reached the age of 25 years.
9        (4) Subsequent felony convictions. A person may not
10    have subsequent felony conviction records sealed as
11    provided in this subsection (c) if he or she is convicted
12    of any felony offense after the date of the sealing of
13    prior felony convictions as provided in this subsection
14    (c). The court may, upon conviction for a subsequent felony
15    offense, order the unsealing of prior felony conviction
16    records previously ordered sealed by the court.
17        (5) Notice of eligibility for sealing. Upon entry of a
18    disposition for an eligible record under this subsection
19    (c), the petitioner shall be informed by the court of the
20    right to have the records sealed and the procedures for the
21    sealing of the records.
22    (d) Procedure. The following procedures apply to
23expungement under subsections (b), (e), and (e-6) and sealing
24under subsections (c) and (e-5):
25        (1) Filing the petition. Upon becoming eligible to
26    petition for the expungement or sealing of records under

 

 

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1    this Section, the petitioner shall file a petition
2    requesting the expungement or sealing of records with the
3    clerk of the court where the arrests occurred or the
4    charges were brought, or both. If arrests occurred or
5    charges were brought in multiple jurisdictions, a petition
6    must be filed in each such jurisdiction. The petitioner
7    shall pay the applicable fee, if not waived.
8        (2) Contents of petition. The petition shall be
9    verified and shall contain the petitioner's name, date of
10    birth, current address and, for each arrest or charge not
11    initiated by arrest sought to be sealed or expunged, the
12    case number, the date of arrest (if any), the identity of
13    the arresting authority, and such other information as the
14    court may require. During the pendency of the proceeding,
15    the petitioner shall promptly notify the circuit court
16    clerk of any change of his or her address. If the
17    petitioner has received a certificate of eligibility for
18    sealing from the Prisoner Review Board under paragraph (10)
19    of subsection (a) of Section 3-3-2 of the Unified Code of
20    Corrections, the certificate shall be attached to the
21    petition.
22        (3) Drug test. The petitioner must attach to the
23    petition proof that the petitioner has passed a test taken
24    within 30 days before the filing of the petition showing
25    the absence within his or her body of all illegal
26    substances as defined by the Illinois Controlled

 

 

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1    Substances Act, the Methamphetamine Control and Community
2    Protection Act, and the Cannabis Control Act if he or she
3    is petitioning to:
4            (A) seal felony records under clause (c)(2)(E);
5            (B) seal felony records for a violation of the
6        Illinois Controlled Substances Act, the
7        Methamphetamine Control and Community Protection Act,
8        or the Cannabis Control Act under clause (c)(2)(F);
9            (C) seal felony records under subsection (e-5); or
10            (D) expunge felony records of a qualified
11        probation under clause (b)(1)(B)(iv).
12        (4) Service of petition. The circuit court clerk shall
13    promptly serve a copy of the petition and documentation to
14    support the petition under subsection (e-5) or (e-6) on the
15    State's Attorney or prosecutor charged with the duty of
16    prosecuting the offense, the Department of State Police,
17    the arresting agency and the chief legal officer of the
18    unit of local government effecting the arrest.
19        (5) Objections.
20            (A) Any party entitled to notice of the petition
21        may file an objection to the petition. All objections
22        shall be in writing, shall be filed with the circuit
23        court clerk, and shall state with specificity the basis
24        of the objection. Whenever a person who has been
25        convicted of an offense is granted a pardon by the
26        Governor which specifically authorizes expungement, an

 

 

HB4276- 43 -LRB099 13696 RLC 37653 b

1        objection to the petition may not be filed.
2            (B) Objections to a petition to expunge or seal
3        must be filed within 60 days of the date of service of
4        the petition.
5        (6) Entry of order.
6            (A) The Chief Judge of the circuit wherein the
7        charge was brought, any judge of that circuit
8        designated by the Chief Judge, or in counties of less
9        than 3,000,000 inhabitants, the presiding trial judge
10        at the petitioner's trial, if any, shall rule on the
11        petition to expunge or seal as set forth in this
12        subsection (d)(6).
13            (B) Unless the State's Attorney or prosecutor, the
14        Department of State Police, the arresting agency, or
15        the chief legal officer files an objection to the
16        petition to expunge or seal within 60 days from the
17        date of service of the petition, the court shall enter
18        an order granting or denying the petition.
19        (7) Hearings. If an objection is filed, the court shall
20    set a date for a hearing and notify the petitioner and all
21    parties entitled to notice of the petition of the hearing
22    date at least 30 days prior to the hearing. Prior to the
23    hearing, the State's Attorney shall consult with the
24    Department as to the appropriateness of the relief sought
25    in the petition to expunge or seal. At the hearing, the
26    court shall hear evidence on whether the petition should or

 

 

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1    should not be granted, and shall grant or deny the petition
2    to expunge or seal the records based on the evidence
3    presented at the hearing. The court may consider the
4    following:
5            (A) the strength of the evidence supporting the
6        defendant's conviction;
7            (B) the reasons for retention of the conviction
8        records by the State;
9            (C) the petitioner's age, criminal record history,
10        and employment history;
11            (D) the period of time between the petitioner's
12        arrest on the charge resulting in the conviction and
13        the filing of the petition under this Section; and
14            (E) the specific adverse consequences the
15        petitioner may be subject to if the petition is denied.
16        (8) Service of order. After entering an order to
17    expunge or seal records, the court must provide copies of
18    the order to the Department, in a form and manner
19    prescribed by the Department, to the petitioner, to the
20    State's Attorney or prosecutor charged with the duty of
21    prosecuting the offense, to the arresting agency, to the
22    chief legal officer of the unit of local government
23    effecting the arrest, and to such other criminal justice
24    agencies as may be ordered by the court.
25        (9) Implementation of order.
26            (A) Upon entry of an order to expunge records

 

 

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1        pursuant to (b)(2)(A) or (b)(2)(B)(ii), or both:
2                (i) the records shall be expunged (as defined
3            in subsection (a)(1)(E)) by the arresting agency,
4            the Department, and any other agency as ordered by
5            the court, within 60 days of the date of service of
6            the order, unless a motion to vacate, modify, or
7            reconsider the order is filed pursuant to
8            paragraph (12) of subsection (d) of this Section;
9                (ii) the records of the circuit court clerk
10            shall be impounded until further order of the court
11            upon good cause shown and the name of the
12            petitioner obliterated on the official index
13            required to be kept by the circuit court clerk
14            under Section 16 of the Clerks of Courts Act, but
15            the order shall not affect any index issued by the
16            circuit court clerk before the entry of the order;
17            and
18                (iii) in response to an inquiry for expunged
19            records, the court, the Department, or the agency
20            receiving such inquiry, shall reply as it does in
21            response to inquiries when no records ever
22            existed.
23            (B) Upon entry of an order to expunge records
24        pursuant to (b)(2)(B)(i) or (b)(2)(C), or both:
25                (i) the records shall be expunged (as defined
26            in subsection (a)(1)(E)) by the arresting agency

 

 

HB4276- 46 -LRB099 13696 RLC 37653 b

1            and any other agency as ordered by the court,
2            within 60 days of the date of service of the order,
3            unless a motion to vacate, modify, or reconsider
4            the order is filed pursuant to paragraph (12) of
5            subsection (d) of this Section;
6                (ii) the records of the circuit court clerk
7            shall be impounded until further order of the court
8            upon good cause shown and the name of the
9            petitioner obliterated on the official index
10            required to be kept by the circuit court clerk
11            under Section 16 of the Clerks of Courts Act, but
12            the order shall not affect any index issued by the
13            circuit court clerk before the entry of the order;
14                (iii) the records shall be impounded by the
15            Department within 60 days of the date of service of
16            the order as ordered by the court, unless a motion
17            to vacate, modify, or reconsider the order is filed
18            pursuant to paragraph (12) of subsection (d) of
19            this Section;
20                (iv) records impounded by the Department may
21            be disseminated by the Department only as required
22            by law or to the arresting authority, the State's
23            Attorney, and the court upon a later arrest for the
24            same or a similar offense or for the purpose of
25            sentencing for any subsequent felony, and to the
26            Department of Corrections upon conviction for any

 

 

HB4276- 47 -LRB099 13696 RLC 37653 b

1            offense; and
2                (v) in response to an inquiry for such records
3            from anyone not authorized by law to access such
4            records, the court, the Department, or the agency
5            receiving such inquiry shall reply as it does in
6            response to inquiries when no records ever
7            existed.
8            (B-5) Upon entry of an order to expunge records
9        under subsection (e-6):
10                (i) the records shall be expunged (as defined
11            in subsection (a)(1)(E)) by the arresting agency
12            and any other agency as ordered by the court,
13            within 60 days of the date of service of the order,
14            unless a motion to vacate, modify, or reconsider
15            the order is filed under paragraph (12) of
16            subsection (d) of this Section;
17                (ii) the records of the circuit court clerk
18            shall be impounded until further order of the court
19            upon good cause shown and the name of the
20            petitioner obliterated on the official index
21            required to be kept by the circuit court clerk
22            under Section 16 of the Clerks of Courts Act, but
23            the order shall not affect any index issued by the
24            circuit court clerk before the entry of the order;
25                (iii) the records shall be impounded by the
26            Department within 60 days of the date of service of

 

 

HB4276- 48 -LRB099 13696 RLC 37653 b

1            the order as ordered by the court, unless a motion
2            to vacate, modify, or reconsider the order is filed
3            under paragraph (12) of subsection (d) of this
4            Section;
5                (iv) records impounded by the Department may
6            be disseminated by the Department only as required
7            by law or to the arresting authority, the State's
8            Attorney, and the court upon a later arrest for the
9            same or a similar offense or for the purpose of
10            sentencing for any subsequent felony, and to the
11            Department of Corrections upon conviction for any
12            offense; and
13                (v) in response to an inquiry for these records
14            from anyone not authorized by law to access the
15            records, the court, the Department, or the agency
16            receiving the inquiry shall reply as it does in
17            response to inquiries when no records ever
18            existed.
19            (C) Upon entry of an order to seal records under
20        subsection (c), the arresting agency, any other agency
21        as ordered by the court, the Department, and the court
22        shall seal the records (as defined in subsection
23        (a)(1)(K)). In response to an inquiry for such records
24        from anyone not authorized by law to access such
25        records, the court, the Department, or the agency
26        receiving such inquiry shall reply as it does in

 

 

HB4276- 49 -LRB099 13696 RLC 37653 b

1        response to inquiries when no records ever existed.
2            (D) The Department shall send written notice to the
3        petitioner of its compliance with each order to expunge
4        or seal records within 60 days of the date of service
5        of that order or, if a motion to vacate, modify, or
6        reconsider is filed, within 60 days of service of the
7        order resolving the motion, if that order requires the
8        Department to expunge or seal records. In the event of
9        an appeal from the circuit court order, the Department
10        shall send written notice to the petitioner of its
11        compliance with an Appellate Court or Supreme Court
12        judgment to expunge or seal records within 60 days of
13        the issuance of the court's mandate. The notice is not
14        required while any motion to vacate, modify, or
15        reconsider, or any appeal or petition for
16        discretionary appellate review, is pending.
17        (10) Fees. The Department may charge the petitioner a
18    fee equivalent to the cost of processing any order to
19    expunge or seal records. Notwithstanding any provision of
20    the Clerks of Courts Act to the contrary, the circuit court
21    clerk may charge a fee equivalent to the cost associated
22    with the sealing or expungement of records by the circuit
23    court clerk. From the total filing fee collected for the
24    petition to seal or expunge, the circuit court clerk shall
25    deposit $10 into the Circuit Court Clerk Operation and
26    Administrative Fund, to be used to offset the costs

 

 

HB4276- 50 -LRB099 13696 RLC 37653 b

1    incurred by the circuit court clerk in performing the
2    additional duties required to serve the petition to seal or
3    expunge on all parties. The circuit court clerk shall
4    collect and forward the Department of State Police portion
5    of the fee to the Department and it shall be deposited in
6    the State Police Services Fund.
7        (11) Final Order. No court order issued under the
8    expungement or sealing provisions of this Section shall
9    become final for purposes of appeal until 30 days after
10    service of the order on the petitioner and all parties
11    entitled to notice of the petition.
12        (12) Motion to Vacate, Modify, or Reconsider. Under
13    Section 2-1203 of the Code of Civil Procedure, the
14    petitioner or any party entitled to notice may file a
15    motion to vacate, modify, or reconsider the order granting
16    or denying the petition to expunge or seal within 60 days
17    of service of the order. If filed more than 60 days after
18    service of the order, a petition to vacate, modify, or
19    reconsider shall comply with subsection (c) of Section
20    2-1401 of the Code of Civil Procedure. Upon filing of a
21    motion to vacate, modify, or reconsider, notice of the
22    motion shall be served upon the petitioner and all parties
23    entitled to notice of the petition.
24        (13) Effect of Order. An order granting a petition
25    under the expungement or sealing provisions of this Section
26    shall not be considered void because it fails to comply

 

 

HB4276- 51 -LRB099 13696 RLC 37653 b

1    with the provisions of this Section or because of any error
2    asserted in a motion to vacate, modify, or reconsider. The
3    circuit court retains jurisdiction to determine whether
4    the order is voidable and to vacate, modify, or reconsider
5    its terms based on a motion filed under paragraph (12) of
6    this subsection (d).
7        (14) Compliance with Order Granting Petition to Seal
8    Records. Unless a court has entered a stay of an order
9    granting a petition to seal, all parties entitled to notice
10    of the petition must fully comply with the terms of the
11    order within 60 days of service of the order even if a
12    party is seeking relief from the order through a motion
13    filed under paragraph (12) of this subsection (d) or is
14    appealing the order.
15        (15) Compliance with Order Granting Petition to
16    Expunge Records. While a party is seeking relief from the
17    order granting the petition to expunge through a motion
18    filed under paragraph (12) of this subsection (d) or is
19    appealing the order, and unless a court has entered a stay
20    of that order, the parties entitled to notice of the
21    petition must seal, but need not expunge, the records until
22    there is a final order on the motion for relief or, in the
23    case of an appeal, the issuance of that court's mandate.
24        (16) The changes to this subsection (d) made by Public
25    Act 98-163 apply to all petitions pending on August 5, 2013
26    (the effective date of Public Act 98-163) and to all orders

 

 

HB4276- 52 -LRB099 13696 RLC 37653 b

1    ruling on a petition to expunge or seal on or after August
2    5, 2013 (the effective date of Public Act 98-163).
3    (e) Whenever a person who has been convicted of an offense
4is granted a pardon by the Governor which specifically
5authorizes expungement, he or she may, upon verified petition
6to the Chief Judge of the circuit where the person had been
7convicted, any judge of the circuit designated by the Chief
8Judge, or in counties of less than 3,000,000 inhabitants, the
9presiding trial judge at the defendant's trial, have a court
10order entered expunging the record of arrest from the official
11records of the arresting authority and order that the records
12of the circuit court clerk and the Department be sealed until
13further order of the court upon good cause shown or as
14otherwise provided herein, and the name of the defendant
15obliterated from the official index requested to be kept by the
16circuit court clerk under Section 16 of the Clerks of Courts
17Act in connection with the arrest and conviction for the
18offense for which he or she had been pardoned but the order
19shall not affect any index issued by the circuit court clerk
20before the entry of the order. All records sealed by the
21Department may be disseminated by the Department only to the
22arresting authority, the State's Attorney, and the court upon a
23later arrest for the same or similar offense or for the purpose
24of sentencing for any subsequent felony. Upon conviction for
25any subsequent offense, the Department of Corrections shall
26have access to all sealed records of the Department pertaining

 

 

HB4276- 53 -LRB099 13696 RLC 37653 b

1to that individual. Upon entry of the order of expungement, the
2circuit court clerk shall promptly mail a copy of the order to
3the person who was pardoned.
4    (e-5) Whenever a person who has been convicted of an
5offense is granted a certificate of eligibility for sealing by
6the Prisoner Review Board which specifically authorizes
7sealing, he or she may, upon verified petition to the Chief
8Judge of the circuit where the person had been convicted, any
9judge of the circuit designated by the Chief Judge, or in
10counties of less than 3,000,000 inhabitants, the presiding
11trial judge at the petitioner's trial, have a court order
12entered sealing the record of arrest from the official records
13of the arresting authority and order that the records of the
14circuit court clerk and the Department be sealed until further
15order of the court upon good cause shown or as otherwise
16provided herein, and the name of the petitioner obliterated
17from the official index requested to be kept by the circuit
18court clerk under Section 16 of the Clerks of Courts Act in
19connection with the arrest and conviction for the offense for
20which he or she had been granted the certificate but the order
21shall not affect any index issued by the circuit court clerk
22before the entry of the order. All records sealed by the
23Department may be disseminated by the Department only as
24required by this Act or to the arresting authority, a law
25enforcement agency, the State's Attorney, and the court upon a
26later arrest for the same or similar offense or for the purpose

 

 

HB4276- 54 -LRB099 13696 RLC 37653 b

1of sentencing for any subsequent felony. Upon conviction for
2any subsequent offense, the Department of Corrections shall
3have access to all sealed records of the Department pertaining
4to that individual. Upon entry of the order of sealing, the
5circuit court clerk shall promptly mail a copy of the order to
6the person who was granted the certificate of eligibility for
7sealing.
8    (e-6) Whenever a person who has been convicted of an
9offense is granted a certificate of eligibility for expungement
10by the Prisoner Review Board which specifically authorizes
11expungement, he or she may, upon verified petition to the Chief
12Judge of the circuit where the person had been convicted, any
13judge of the circuit designated by the Chief Judge, or in
14counties of less than 3,000,000 inhabitants, the presiding
15trial judge at the petitioner's trial, have a court order
16entered expunging the record of arrest from the official
17records of the arresting authority and order that the records
18of the circuit court clerk and the Department be sealed until
19further order of the court upon good cause shown or as
20otherwise provided herein, and the name of the petitioner
21obliterated from the official index requested to be kept by the
22circuit court clerk under Section 16 of the Clerks of Courts
23Act in connection with the arrest and conviction for the
24offense for which he or she had been granted the certificate
25but the order shall not affect any index issued by the circuit
26court clerk before the entry of the order. All records sealed

 

 

HB4276- 55 -LRB099 13696 RLC 37653 b

1by the Department may be disseminated by the Department only as
2required by this Act or to the arresting authority, a law
3enforcement agency, the State's Attorney, and the court upon a
4later arrest for the same or similar offense or for the purpose
5of sentencing for any subsequent felony. Upon conviction for
6any subsequent offense, the Department of Corrections shall
7have access to all expunged records of the Department
8pertaining to that individual. Upon entry of the order of
9expungement, the circuit court clerk shall promptly mail a copy
10of the order to the person who was granted the certificate of
11eligibility for expungement.
12    (f) Subject to available funding, the Illinois Department
13of Corrections shall conduct a study of the impact of sealing,
14especially on employment and recidivism rates, utilizing a
15random sample of those who apply for the sealing of their
16criminal records under Public Act 93-211. At the request of the
17Illinois Department of Corrections, records of the Illinois
18Department of Employment Security shall be utilized as
19appropriate to assist in the study. The study shall not
20disclose any data in a manner that would allow the
21identification of any particular individual or employing unit.
22The study shall be made available to the General Assembly no
23later than September 1, 2010.
24(Source: P.A. 97-443, eff. 8-19-11; 97-698, eff. 1-1-13;
2597-1026, eff. 1-1-13; 97-1108, eff. 1-1-13; 97-1109, eff.
261-1-13; 97-1118, eff. 1-1-13; 97-1120, eff. 1-1-13; 97-1150,

 

 

HB4276- 56 -LRB099 13696 RLC 37653 b

1eff. 1-25-13; 98-133, eff. 1-1-14; 98-142, eff. 1-1-14; 98-163,
2eff. 8-5-13; 98-164, eff. 1-1-14; 98-399, eff. 8-16-13; 98-635,
3eff. 1-1-15; 98-637, eff. 1-1-15; 98-756, eff. 7-16-14;
498-1009, eff. 1-1-15; revised 9-30-14.)
 
5    Section 910. The State Finance Act is amended by adding
6Sections 5.866 and 5.867 as follows:
 
7    (30 ILCS 105/5.866 new)
8    Sec. 5.866. The Cannabis Excise Tax Fund.
 
9    (30 ILCS 105/5.867 new)
10    Sec. 5.867. The Cannabis Regulation Fund.
 
11    Section 915. The Illinois Income Tax Act is amended by
12changing Section 203 as follows:
 
13    (35 ILCS 5/203)  (from Ch. 120, par. 2-203)
14    Sec. 203. Base income defined.
15    (a) Individuals.
16        (1) In general. In the case of an individual, base
17    income means an amount equal to the taxpayer's adjusted
18    gross income for the taxable year as modified by paragraph
19    (2).
20        (2) Modifications. The adjusted gross income referred
21    to in paragraph (1) shall be modified by adding thereto the

 

 

HB4276- 57 -LRB099 13696 RLC 37653 b

1    sum of the following amounts:
2            (A) An amount equal to all amounts paid or accrued
3        to the taxpayer as interest or dividends during the
4        taxable year to the extent excluded from gross income
5        in the computation of adjusted gross income, except
6        stock dividends of qualified public utilities
7        described in Section 305(e) of the Internal Revenue
8        Code;
9            (B) An amount equal to the amount of tax imposed by
10        this Act to the extent deducted from gross income in
11        the computation of adjusted gross income for the
12        taxable year;
13            (C) An amount equal to the amount received during
14        the taxable year as a recovery or refund of real
15        property taxes paid with respect to the taxpayer's
16        principal residence under the Revenue Act of 1939 and
17        for which a deduction was previously taken under
18        subparagraph (L) of this paragraph (2) prior to July 1,
19        1991, the retrospective application date of Article 4
20        of Public Act 87-17. In the case of multi-unit or
21        multi-use structures and farm dwellings, the taxes on
22        the taxpayer's principal residence shall be that
23        portion of the total taxes for the entire property
24        which is attributable to such principal residence;
25            (D) An amount equal to the amount of the capital
26        gain deduction allowable under the Internal Revenue

 

 

HB4276- 58 -LRB099 13696 RLC 37653 b

1        Code, to the extent deducted from gross income in the
2        computation of adjusted gross income;
3            (D-5) An amount, to the extent not included in
4        adjusted gross income, equal to the amount of money
5        withdrawn by the taxpayer in the taxable year from a
6        medical care savings account and the interest earned on
7        the account in the taxable year of a withdrawal
8        pursuant to subsection (b) of Section 20 of the Medical
9        Care Savings Account Act or subsection (b) of Section
10        20 of the Medical Care Savings Account Act of 2000;
11            (D-10) For taxable years ending after December 31,
12        1997, an amount equal to any eligible remediation costs
13        that the individual deducted in computing adjusted
14        gross income and for which the individual claims a
15        credit under subsection (l) of Section 201;
16            (D-15) For taxable years 2001 and thereafter, an
17        amount equal to the bonus depreciation deduction taken
18        on the taxpayer's federal income tax return for the
19        taxable year under subsection (k) of Section 168 of the
20        Internal Revenue Code;
21            (D-16) If the taxpayer sells, transfers, abandons,
22        or otherwise disposes of property for which the
23        taxpayer was required in any taxable year to make an
24        addition modification under subparagraph (D-15), then
25        an amount equal to the aggregate amount of the
26        deductions taken in all taxable years under

 

 

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1        subparagraph (Z) with respect to that property.
2            If the taxpayer continues to own property through
3        the last day of the last tax year for which the
4        taxpayer may claim a depreciation deduction for
5        federal income tax purposes and for which the taxpayer
6        was allowed in any taxable year to make a subtraction
7        modification under subparagraph (Z), then an amount
8        equal to that subtraction modification.
9            The taxpayer is required to make the addition
10        modification under this subparagraph only once with
11        respect to any one piece of property;
12            (D-17) An amount equal to the amount otherwise
13        allowed as a deduction in computing base income for
14        interest paid, accrued, or incurred, directly or
15        indirectly, (i) for taxable years ending on or after
16        December 31, 2004, to a foreign person who would be a
17        member of the same unitary business group but for the
18        fact that foreign person's business activity outside
19        the United States is 80% or more of the foreign
20        person's total business activity and (ii) for taxable
21        years ending on or after December 31, 2008, to a person
22        who would be a member of the same unitary business
23        group but for the fact that the person is prohibited
24        under Section 1501(a)(27) from being included in the
25        unitary business group because he or she is ordinarily
26        required to apportion business income under different

 

 

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1        subsections of Section 304. The addition modification
2        required by this subparagraph shall be reduced to the
3        extent that dividends were included in base income of
4        the unitary group for the same taxable year and
5        received by the taxpayer or by a member of the
6        taxpayer's unitary business group (including amounts
7        included in gross income under Sections 951 through 964
8        of the Internal Revenue Code and amounts included in
9        gross income under Section 78 of the Internal Revenue
10        Code) with respect to the stock of the same person to
11        whom the interest was paid, accrued, or incurred.
12            This paragraph shall not apply to the following:
13                (i) an item of interest paid, accrued, or
14            incurred, directly or indirectly, to a person who
15            is subject in a foreign country or state, other
16            than a state which requires mandatory unitary
17            reporting, to a tax on or measured by net income
18            with respect to such interest; or
19                (ii) an item of interest paid, accrued, or
20            incurred, directly or indirectly, to a person if
21            the taxpayer can establish, based on a
22            preponderance of the evidence, both of the
23            following:
24                    (a) the person, during the same taxable
25                year, paid, accrued, or incurred, the interest
26                to a person that is not a related member, and

 

 

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1                    (b) the transaction giving rise to the
2                interest expense between the taxpayer and the
3                person did not have as a principal purpose the
4                avoidance of Illinois income tax, and is paid
5                pursuant to a contract or agreement that
6                reflects an arm's-length interest rate and
7                terms; or
8                (iii) the taxpayer can establish, based on
9            clear and convincing evidence, that the interest
10            paid, accrued, or incurred relates to a contract or
11            agreement entered into at arm's-length rates and
12            terms and the principal purpose for the payment is
13            not federal or Illinois tax avoidance; or
14                (iv) an item of interest paid, accrued, or
15            incurred, directly or indirectly, to a person if
16            the taxpayer establishes by clear and convincing
17            evidence that the adjustments are unreasonable; or
18            if the taxpayer and the Director agree in writing
19            to the application or use of an alternative method
20            of apportionment under Section 304(f).
21                Nothing in this subsection shall preclude the
22            Director from making any other adjustment
23            otherwise allowed under Section 404 of this Act for
24            any tax year beginning after the effective date of
25            this amendment provided such adjustment is made
26            pursuant to regulation adopted by the Department

 

 

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1            and such regulations provide methods and standards
2            by which the Department will utilize its authority
3            under Section 404 of this Act;
4            (D-18) An amount equal to the amount of intangible
5        expenses and costs otherwise allowed as a deduction in
6        computing base income, and that were paid, accrued, or
7        incurred, directly or indirectly, (i) for taxable
8        years ending on or after December 31, 2004, to a
9        foreign person who would be a member of the same
10        unitary business group but for the fact that the
11        foreign person's business activity outside the United
12        States is 80% or more of that person's total business
13        activity and (ii) for taxable years ending on or after
14        December 31, 2008, to a person who would be a member of
15        the same unitary business group but for the fact that
16        the person is prohibited under Section 1501(a)(27)
17        from being included in the unitary business group
18        because he or she is ordinarily required to apportion
19        business income under different subsections of Section
20        304. The addition modification required by this
21        subparagraph shall be reduced to the extent that
22        dividends were included in base income of the unitary
23        group for the same taxable year and received by the
24        taxpayer or by a member of the taxpayer's unitary
25        business group (including amounts included in gross
26        income under Sections 951 through 964 of the Internal

 

 

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1        Revenue Code and amounts included in gross income under
2        Section 78 of the Internal Revenue Code) with respect
3        to the stock of the same person to whom the intangible
4        expenses and costs were directly or indirectly paid,
5        incurred, or accrued. The preceding sentence does not
6        apply to the extent that the same dividends caused a
7        reduction to the addition modification required under
8        Section 203(a)(2)(D-17) of this Act. As used in this
9        subparagraph, the term "intangible expenses and costs"
10        includes (1) expenses, losses, and costs for, or
11        related to, the direct or indirect acquisition, use,
12        maintenance or management, ownership, sale, exchange,
13        or any other disposition of intangible property; (2)
14        losses incurred, directly or indirectly, from
15        factoring transactions or discounting transactions;
16        (3) royalty, patent, technical, and copyright fees;
17        (4) licensing fees; and (5) other similar expenses and
18        costs. For purposes of this subparagraph, "intangible
19        property" includes patents, patent applications, trade
20        names, trademarks, service marks, copyrights, mask
21        works, trade secrets, and similar types of intangible
22        assets.
23            This paragraph shall not apply to the following:
24                (i) any item of intangible expenses or costs
25            paid, accrued, or incurred, directly or
26            indirectly, from a transaction with a person who is

 

 

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1            subject in a foreign country or state, other than a
2            state which requires mandatory unitary reporting,
3            to a tax on or measured by net income with respect
4            to such item; or
5                (ii) any item of intangible expense or cost
6            paid, accrued, or incurred, directly or
7            indirectly, if the taxpayer can establish, based
8            on a preponderance of the evidence, both of the
9            following:
10                    (a) the person during the same taxable
11                year paid, accrued, or incurred, the
12                intangible expense or cost to a person that is
13                not a related member, and
14                    (b) the transaction giving rise to the
15                intangible expense or cost between the
16                taxpayer and the person did not have as a
17                principal purpose the avoidance of Illinois
18                income tax, and is paid pursuant to a contract
19                or agreement that reflects arm's-length terms;
20                or
21                (iii) any item of intangible expense or cost
22            paid, accrued, or incurred, directly or
23            indirectly, from a transaction with a person if the
24            taxpayer establishes by clear and convincing
25            evidence, that the adjustments are unreasonable;
26            or if the taxpayer and the Director agree in

 

 

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1            writing to the application or use of an alternative
2            method of apportionment under Section 304(f);
3                Nothing in this subsection shall preclude the
4            Director from making any other adjustment
5            otherwise allowed under Section 404 of this Act for
6            any tax year beginning after the effective date of
7            this amendment provided such adjustment is made
8            pursuant to regulation adopted by the Department
9            and such regulations provide methods and standards
10            by which the Department will utilize its authority
11            under Section 404 of this Act;
12            (D-19) For taxable years ending on or after
13        December 31, 2008, an amount equal to the amount of
14        insurance premium expenses and costs otherwise allowed
15        as a deduction in computing base income, and that were
16        paid, accrued, or incurred, directly or indirectly, to
17        a person who would be a member of the same unitary
18        business group but for the fact that the person is
19        prohibited under Section 1501(a)(27) from being
20        included in the unitary business group because he or
21        she is ordinarily required to apportion business
22        income under different subsections of Section 304. The
23        addition modification required by this subparagraph
24        shall be reduced to the extent that dividends were
25        included in base income of the unitary group for the
26        same taxable year and received by the taxpayer or by a

 

 

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1        member of the taxpayer's unitary business group
2        (including amounts included in gross income under
3        Sections 951 through 964 of the Internal Revenue Code
4        and amounts included in gross income under Section 78
5        of the Internal Revenue Code) with respect to the stock
6        of the same person to whom the premiums and costs were
7        directly or indirectly paid, incurred, or accrued. The
8        preceding sentence does not apply to the extent that
9        the same dividends caused a reduction to the addition
10        modification required under Section 203(a)(2)(D-17) or
11        Section 203(a)(2)(D-18) of this Act.
12            (D-20) For taxable years beginning on or after
13        January 1, 2002 and ending on or before December 31,
14        2006, in the case of a distribution from a qualified
15        tuition program under Section 529 of the Internal
16        Revenue Code, other than (i) a distribution from a
17        College Savings Pool created under Section 16.5 of the
18        State Treasurer Act or (ii) a distribution from the
19        Illinois Prepaid Tuition Trust Fund, an amount equal to
20        the amount excluded from gross income under Section
21        529(c)(3)(B). For taxable years beginning on or after
22        January 1, 2007, in the case of a distribution from a
23        qualified tuition program under Section 529 of the
24        Internal Revenue Code, other than (i) a distribution
25        from a College Savings Pool created under Section 16.5
26        of the State Treasurer Act, (ii) a distribution from

 

 

HB4276- 67 -LRB099 13696 RLC 37653 b

1        the Illinois Prepaid Tuition Trust Fund, or (iii) a
2        distribution from a qualified tuition program under
3        Section 529 of the Internal Revenue Code that (I)
4        adopts and determines that its offering materials
5        comply with the College Savings Plans Network's
6        disclosure principles and (II) has made reasonable
7        efforts to inform in-state residents of the existence
8        of in-state qualified tuition programs by informing
9        Illinois residents directly and, where applicable, to
10        inform financial intermediaries distributing the
11        program to inform in-state residents of the existence
12        of in-state qualified tuition programs at least
13        annually, an amount equal to the amount excluded from
14        gross income under Section 529(c)(3)(B).
15            For the purposes of this subparagraph (D-20), a
16        qualified tuition program has made reasonable efforts
17        if it makes disclosures (which may use the term
18        "in-state program" or "in-state plan" and need not
19        specifically refer to Illinois or its qualified
20        programs by name) (i) directly to prospective
21        participants in its offering materials or makes a
22        public disclosure, such as a website posting; and (ii)
23        where applicable, to intermediaries selling the
24        out-of-state program in the same manner that the
25        out-of-state program distributes its offering
26        materials;

 

 

HB4276- 68 -LRB099 13696 RLC 37653 b

1            (D-21) For taxable years beginning on or after
2        January 1, 2007, in the case of transfer of moneys from
3        a qualified tuition program under Section 529 of the
4        Internal Revenue Code that is administered by the State
5        to an out-of-state program, an amount equal to the
6        amount of moneys previously deducted from base income
7        under subsection (a)(2)(Y) of this Section;
8            (D-22) For taxable years beginning on or after
9        January 1, 2009, in the case of a nonqualified
10        withdrawal or refund of moneys from a qualified tuition
11        program under Section 529 of the Internal Revenue Code
12        administered by the State that is not used for
13        qualified expenses at an eligible education
14        institution, an amount equal to the contribution
15        component of the nonqualified withdrawal or refund
16        that was previously deducted from base income under
17        subsection (a)(2)(y) of this Section, provided that
18        the withdrawal or refund did not result from the
19        beneficiary's death or disability;
20            (D-23) An amount equal to the credit allowable to
21        the taxpayer under Section 218(a) of this Act,
22        determined without regard to Section 218(c) of this
23        Act;
24    and by deducting from the total so obtained the sum of the
25    following amounts:
26            (E) For taxable years ending before December 31,

 

 

HB4276- 69 -LRB099 13696 RLC 37653 b

1        2001, any amount included in such total in respect of
2        any compensation (including but not limited to any
3        compensation paid or accrued to a serviceman while a
4        prisoner of war or missing in action) paid to a
5        resident by reason of being on active duty in the Armed
6        Forces of the United States and in respect of any
7        compensation paid or accrued to a resident who as a
8        governmental employee was a prisoner of war or missing
9        in action, and in respect of any compensation paid to a
10        resident in 1971 or thereafter for annual training
11        performed pursuant to Sections 502 and 503, Title 32,
12        United States Code as a member of the Illinois National
13        Guard or, beginning with taxable years ending on or
14        after December 31, 2007, the National Guard of any
15        other state. For taxable years ending on or after
16        December 31, 2001, any amount included in such total in
17        respect of any compensation (including but not limited
18        to any compensation paid or accrued to a serviceman
19        while a prisoner of war or missing in action) paid to a
20        resident by reason of being a member of any component
21        of the Armed Forces of the United States and in respect
22        of any compensation paid or accrued to a resident who
23        as a governmental employee was a prisoner of war or
24        missing in action, and in respect of any compensation
25        paid to a resident in 2001 or thereafter by reason of
26        being a member of the Illinois National Guard or,

 

 

HB4276- 70 -LRB099 13696 RLC 37653 b

1        beginning with taxable years ending on or after
2        December 31, 2007, the National Guard of any other
3        state. The provisions of this subparagraph (E) are
4        exempt from the provisions of Section 250;
5            (F) An amount equal to all amounts included in such
6        total pursuant to the provisions of Sections 402(a),
7        402(c), 403(a), 403(b), 406(a), 407(a), and 408 of the
8        Internal Revenue Code, or included in such total as
9        distributions under the provisions of any retirement
10        or disability plan for employees of any governmental
11        agency or unit, or retirement payments to retired
12        partners, which payments are excluded in computing net
13        earnings from self employment by Section 1402 of the
14        Internal Revenue Code and regulations adopted pursuant
15        thereto;
16            (G) The valuation limitation amount;
17            (H) An amount equal to the amount of any tax
18        imposed by this Act which was refunded to the taxpayer
19        and included in such total for the taxable year;
20            (I) An amount equal to all amounts included in such
21        total pursuant to the provisions of Section 111 of the
22        Internal Revenue Code as a recovery of items previously
23        deducted from adjusted gross income in the computation
24        of taxable income;
25            (J) An amount equal to those dividends included in
26        such total which were paid by a corporation which

 

 

HB4276- 71 -LRB099 13696 RLC 37653 b

1        conducts business operations in a River Edge
2        Redevelopment Zone or zones created under the River
3        Edge Redevelopment Zone Act, and conducts
4        substantially all of its operations in a River Edge
5        Redevelopment Zone or zones. This subparagraph (J) is
6        exempt from the provisions of Section 250;
7            (K) An amount equal to those dividends included in
8        such total that were paid by a corporation that
9        conducts business operations in a federally designated
10        Foreign Trade Zone or Sub-Zone and that is designated a
11        High Impact Business located in Illinois; provided
12        that dividends eligible for the deduction provided in
13        subparagraph (J) of paragraph (2) of this subsection
14        shall not be eligible for the deduction provided under
15        this subparagraph (K);
16            (L) For taxable years ending after December 31,
17        1983, an amount equal to all social security benefits
18        and railroad retirement benefits included in such
19        total pursuant to Sections 72(r) and 86 of the Internal
20        Revenue Code;
21            (M) With the exception of any amounts subtracted
22        under subparagraph (N), an amount equal to the sum of
23        all amounts disallowed as deductions by (i) Sections
24        171(a) (2), and 265(2) of the Internal Revenue Code,
25        and all amounts of expenses allocable to interest and
26        disallowed as deductions by Section 265(1) of the

 

 

HB4276- 72 -LRB099 13696 RLC 37653 b

1        Internal Revenue Code; and (ii) for taxable years
2        ending on or after August 13, 1999, Sections 171(a)(2),
3        265, 280C, and 832(b)(5)(B)(i) of the Internal Revenue
4        Code, plus, for taxable years ending on or after
5        December 31, 2011, Section 45G(e)(3) of the Internal
6        Revenue Code and, for taxable years ending on or after
7        December 31, 2008, any amount included in gross income
8        under Section 87 of the Internal Revenue Code; the
9        provisions of this subparagraph are exempt from the
10        provisions of Section 250;
11            (N) An amount equal to all amounts included in such
12        total which are exempt from taxation by this State
13        either by reason of its statutes or Constitution or by
14        reason of the Constitution, treaties or statutes of the
15        United States; provided that, in the case of any
16        statute of this State that exempts income derived from
17        bonds or other obligations from the tax imposed under
18        this Act, the amount exempted shall be the interest net
19        of bond premium amortization;
20            (O) An amount equal to any contribution made to a
21        job training project established pursuant to the Tax
22        Increment Allocation Redevelopment Act;
23            (P) An amount equal to the amount of the deduction
24        used to compute the federal income tax credit for
25        restoration of substantial amounts held under claim of
26        right for the taxable year pursuant to Section 1341 of

 

 

HB4276- 73 -LRB099 13696 RLC 37653 b

1        the Internal Revenue Code or of any itemized deduction
2        taken from adjusted gross income in the computation of
3        taxable income for restoration of substantial amounts
4        held under claim of right for the taxable year;
5            (Q) An amount equal to any amounts included in such
6        total, received by the taxpayer as an acceleration in
7        the payment of life, endowment or annuity benefits in
8        advance of the time they would otherwise be payable as
9        an indemnity for a terminal illness;
10            (R) An amount equal to the amount of any federal or
11        State bonus paid to veterans of the Persian Gulf War;
12            (S) An amount, to the extent included in adjusted
13        gross income, equal to the amount of a contribution
14        made in the taxable year on behalf of the taxpayer to a
15        medical care savings account established under the
16        Medical Care Savings Account Act or the Medical Care
17        Savings Account Act of 2000 to the extent the
18        contribution is accepted by the account administrator
19        as provided in that Act;
20            (T) An amount, to the extent included in adjusted
21        gross income, equal to the amount of interest earned in
22        the taxable year on a medical care savings account
23        established under the Medical Care Savings Account Act
24        or the Medical Care Savings Account Act of 2000 on
25        behalf of the taxpayer, other than interest added
26        pursuant to item (D-5) of this paragraph (2);

 

 

HB4276- 74 -LRB099 13696 RLC 37653 b

1            (U) For one taxable year beginning on or after
2        January 1, 1994, an amount equal to the total amount of
3        tax imposed and paid under subsections (a) and (b) of
4        Section 201 of this Act on grant amounts received by
5        the taxpayer under the Nursing Home Grant Assistance
6        Act during the taxpayer's taxable years 1992 and 1993;
7            (V) Beginning with tax years ending on or after
8        December 31, 1995 and ending with tax years ending on
9        or before December 31, 2004, an amount equal to the
10        amount paid by a taxpayer who is a self-employed
11        taxpayer, a partner of a partnership, or a shareholder
12        in a Subchapter S corporation for health insurance or
13        long-term care insurance for that taxpayer or that
14        taxpayer's spouse or dependents, to the extent that the
15        amount paid for that health insurance or long-term care
16        insurance may be deducted under Section 213 of the
17        Internal Revenue Code, has not been deducted on the
18        federal income tax return of the taxpayer, and does not
19        exceed the taxable income attributable to that
20        taxpayer's income, self-employment income, or
21        Subchapter S corporation income; except that no
22        deduction shall be allowed under this item (V) if the
23        taxpayer is eligible to participate in any health
24        insurance or long-term care insurance plan of an
25        employer of the taxpayer or the taxpayer's spouse. The
26        amount of the health insurance and long-term care

 

 

HB4276- 75 -LRB099 13696 RLC 37653 b

1        insurance subtracted under this item (V) shall be
2        determined by multiplying total health insurance and
3        long-term care insurance premiums paid by the taxpayer
4        times a number that represents the fractional
5        percentage of eligible medical expenses under Section
6        213 of the Internal Revenue Code of 1986 not actually
7        deducted on the taxpayer's federal income tax return;
8            (W) For taxable years beginning on or after January
9        1, 1998, all amounts included in the taxpayer's federal
10        gross income in the taxable year from amounts converted
11        from a regular IRA to a Roth IRA. This paragraph is
12        exempt from the provisions of Section 250;
13            (X) For taxable year 1999 and thereafter, an amount
14        equal to the amount of any (i) distributions, to the
15        extent includible in gross income for federal income
16        tax purposes, made to the taxpayer because of his or
17        her status as a victim of persecution for racial or
18        religious reasons by Nazi Germany or any other Axis
19        regime or as an heir of the victim and (ii) items of
20        income, to the extent includible in gross income for
21        federal income tax purposes, attributable to, derived
22        from or in any way related to assets stolen from,
23        hidden from, or otherwise lost to a victim of
24        persecution for racial or religious reasons by Nazi
25        Germany or any other Axis regime immediately prior to,
26        during, and immediately after World War II, including,

 

 

HB4276- 76 -LRB099 13696 RLC 37653 b

1        but not limited to, interest on the proceeds receivable
2        as insurance under policies issued to a victim of
3        persecution for racial or religious reasons by Nazi
4        Germany or any other Axis regime by European insurance
5        companies immediately prior to and during World War II;
6        provided, however, this subtraction from federal
7        adjusted gross income does not apply to assets acquired
8        with such assets or with the proceeds from the sale of
9        such assets; provided, further, this paragraph shall
10        only apply to a taxpayer who was the first recipient of
11        such assets after their recovery and who is a victim of
12        persecution for racial or religious reasons by Nazi
13        Germany or any other Axis regime or as an heir of the
14        victim. The amount of and the eligibility for any
15        public assistance, benefit, or similar entitlement is
16        not affected by the inclusion of items (i) and (ii) of
17        this paragraph in gross income for federal income tax
18        purposes. This paragraph is exempt from the provisions
19        of Section 250;
20            (Y) For taxable years beginning on or after January
21        1, 2002 and ending on or before December 31, 2004,
22        moneys contributed in the taxable year to a College
23        Savings Pool account under Section 16.5 of the State
24        Treasurer Act, except that amounts excluded from gross
25        income under Section 529(c)(3)(C)(i) of the Internal
26        Revenue Code shall not be considered moneys

 

 

HB4276- 77 -LRB099 13696 RLC 37653 b

1        contributed under this subparagraph (Y). For taxable
2        years beginning on or after January 1, 2005, a maximum
3        of $10,000 contributed in the taxable year to (i) a
4        College Savings Pool account under Section 16.5 of the
5        State Treasurer Act or (ii) the Illinois Prepaid
6        Tuition Trust Fund, except that amounts excluded from
7        gross income under Section 529(c)(3)(C)(i) of the
8        Internal Revenue Code shall not be considered moneys
9        contributed under this subparagraph (Y). For purposes
10        of this subparagraph, contributions made by an
11        employer on behalf of an employee, or matching
12        contributions made by an employee, shall be treated as
13        made by the employee. This subparagraph (Y) is exempt
14        from the provisions of Section 250;
15            (Z) For taxable years 2001 and thereafter, for the
16        taxable year in which the bonus depreciation deduction
17        is taken on the taxpayer's federal income tax return
18        under subsection (k) of Section 168 of the Internal
19        Revenue Code and for each applicable taxable year
20        thereafter, an amount equal to "x", where:
21                (1) "y" equals the amount of the depreciation
22            deduction taken for the taxable year on the
23            taxpayer's federal income tax return on property
24            for which the bonus depreciation deduction was
25            taken in any year under subsection (k) of Section
26            168 of the Internal Revenue Code, but not including

 

 

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1            the bonus depreciation deduction;
2                (2) for taxable years ending on or before
3            December 31, 2005, "x" equals "y" multiplied by 30
4            and then divided by 70 (or "y" multiplied by
5            0.429); and
6                (3) for taxable years ending after December
7            31, 2005:
8                    (i) for property on which a bonus
9                depreciation deduction of 30% of the adjusted
10                basis was taken, "x" equals "y" multiplied by
11                30 and then divided by 70 (or "y" multiplied by
12                0.429); and
13                    (ii) for property on which a bonus
14                depreciation deduction of 50% of the adjusted
15                basis was taken, "x" equals "y" multiplied by
16                1.0.
17            The aggregate amount deducted under this
18        subparagraph in all taxable years for any one piece of
19        property may not exceed the amount of the bonus
20        depreciation deduction taken on that property on the
21        taxpayer's federal income tax return under subsection
22        (k) of Section 168 of the Internal Revenue Code. This
23        subparagraph (Z) is exempt from the provisions of
24        Section 250;
25            (AA) If the taxpayer sells, transfers, abandons,
26        or otherwise disposes of property for which the

 

 

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1        taxpayer was required in any taxable year to make an
2        addition modification under subparagraph (D-15), then
3        an amount equal to that addition modification.
4            If the taxpayer continues to own property through
5        the last day of the last tax year for which the
6        taxpayer may claim a depreciation deduction for
7        federal income tax purposes and for which the taxpayer
8        was required in any taxable year to make an addition
9        modification under subparagraph (D-15), then an amount
10        equal to that addition modification.
11            The taxpayer is allowed to take the deduction under
12        this subparagraph only once with respect to any one
13        piece of property.
14            This subparagraph (AA) is exempt from the
15        provisions of Section 250;
16            (BB) Any amount included in adjusted gross income,
17        other than salary, received by a driver in a
18        ridesharing arrangement using a motor vehicle;
19            (CC) The amount of (i) any interest income (net of
20        the deductions allocable thereto) taken into account
21        for the taxable year with respect to a transaction with
22        a taxpayer that is required to make an addition
23        modification with respect to such transaction under
24        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
25        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
26        the amount of that addition modification, and (ii) any

 

 

HB4276- 80 -LRB099 13696 RLC 37653 b

1        income from intangible property (net of the deductions
2        allocable thereto) taken into account for the taxable
3        year with respect to a transaction with a taxpayer that
4        is required to make an addition modification with
5        respect to such transaction under Section
6        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
7        203(d)(2)(D-8), but not to exceed the amount of that
8        addition modification. This subparagraph (CC) is
9        exempt from the provisions of Section 250;
10            (DD) An amount equal to the interest income taken
11        into account for the taxable year (net of the
12        deductions allocable thereto) with respect to
13        transactions with (i) a foreign person who would be a
14        member of the taxpayer's unitary business group but for
15        the fact that the foreign person's business activity
16        outside the United States is 80% or more of that
17        person's total business activity and (ii) for taxable
18        years ending on or after December 31, 2008, to a person
19        who would be a member of the same unitary business
20        group but for the fact that the person is prohibited
21        under Section 1501(a)(27) from being included in the
22        unitary business group because he or she is ordinarily
23        required to apportion business income under different
24        subsections of Section 304, but not to exceed the
25        addition modification required to be made for the same
26        taxable year under Section 203(a)(2)(D-17) for

 

 

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1        interest paid, accrued, or incurred, directly or
2        indirectly, to the same person. This subparagraph (DD)
3        is exempt from the provisions of Section 250;
4            (EE) An amount equal to the income from intangible
5        property taken into account for the taxable year (net
6        of the deductions allocable thereto) with respect to
7        transactions with (i) a foreign person who would be a
8        member of the taxpayer's unitary business group but for
9        the fact that the foreign person's business activity
10        outside the United States is 80% or more of that
11        person's total business activity and (ii) for taxable
12        years ending on or after December 31, 2008, to a person
13        who would be a member of the same unitary business
14        group but for the fact that the person is prohibited
15        under Section 1501(a)(27) from being included in the
16        unitary business group because he or she is ordinarily
17        required to apportion business income under different
18        subsections of Section 304, but not to exceed the
19        addition modification required to be made for the same
20        taxable year under Section 203(a)(2)(D-18) for
21        intangible expenses and costs paid, accrued, or
22        incurred, directly or indirectly, to the same foreign
23        person. This subparagraph (EE) is exempt from the
24        provisions of Section 250;
25            (FF) An amount equal to any amount awarded to the
26        taxpayer during the taxable year by the Court of Claims

 

 

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1        under subsection (c) of Section 8 of the Court of
2        Claims Act for time unjustly served in a State prison.
3        This subparagraph (FF) is exempt from the provisions of
4        Section 250; and
5            (GG) For taxable years ending on or after December
6        31, 2011, in the case of a taxpayer who was required to
7        add back any insurance premiums under Section
8        203(a)(2)(D-19), such taxpayer may elect to subtract
9        that part of a reimbursement received from the
10        insurance company equal to the amount of the expense or
11        loss (including expenses incurred by the insurance
12        company) that would have been taken into account as a
13        deduction for federal income tax purposes if the
14        expense or loss had been uninsured. If a taxpayer makes
15        the election provided for by this subparagraph (GG),
16        the insurer to which the premiums were paid must add
17        back to income the amount subtracted by the taxpayer
18        pursuant to this subparagraph (GG). This subparagraph
19        (GG) is exempt from the provisions of Section 250; and
20        .
21            (HH) An amount equal to all the ordinary and
22        necessary expenses paid or incurred during the taxable
23        year in carrying on the business of a cannabis
24        establishment as defined in Section 10 of the Cannabis
25        Regulation and Taxation Act if the cannabis
26        establishment is in compliance with that Act,

 

 

HB4276- 83 -LRB099 13696 RLC 37653 b

1        including:
2                (1) a reasonable allowance for salaries or
3            other compensation for personal services actually
4            rendered;
5                (2) traveling expenses (including amounts
6            expended for meals and lodging other than amounts
7            which are lavish or extravagant under the
8            circumstances) while away from home in the pursuit
9            of the business of the cannabis establishment; and
10                (3) rentals or other payments required to be
11            made as a condition to the continued use or
12            possession, for purposes of the business of a
13            cannabis establishment, of property to which the
14            taxpayer has not taken or is not taking title or in
15            which he has no equity.
 
16    (b) Corporations.
17        (1) In general. In the case of a corporation, base
18    income means an amount equal to the taxpayer's taxable
19    income for the taxable year as modified by paragraph (2).
20        (2) Modifications. The taxable income referred to in
21    paragraph (1) shall be modified by adding thereto the sum
22    of the following amounts:
23            (A) An amount equal to all amounts paid or accrued
24        to the taxpayer as interest and all distributions
25        received from regulated investment companies during

 

 

HB4276- 84 -LRB099 13696 RLC 37653 b

1        the taxable year to the extent excluded from gross
2        income in the computation of taxable income;
3            (B) An amount equal to the amount of tax imposed by
4        this Act to the extent deducted from gross income in
5        the computation of taxable income for the taxable year;
6            (C) In the case of a regulated investment company,
7        an amount equal to the excess of (i) the net long-term
8        capital gain for the taxable year, over (ii) the amount
9        of the capital gain dividends designated as such in
10        accordance with Section 852(b)(3)(C) of the Internal
11        Revenue Code and any amount designated under Section
12        852(b)(3)(D) of the Internal Revenue Code,
13        attributable to the taxable year (this amendatory Act
14        of 1995 (Public Act 89-89) is declarative of existing
15        law and is not a new enactment);
16            (D) The amount of any net operating loss deduction
17        taken in arriving at taxable income, other than a net
18        operating loss carried forward from a taxable year
19        ending prior to December 31, 1986;
20            (E) For taxable years in which a net operating loss
21        carryback or carryforward from a taxable year ending
22        prior to December 31, 1986 is an element of taxable
23        income under paragraph (1) of subsection (e) or
24        subparagraph (E) of paragraph (2) of subsection (e),
25        the amount by which addition modifications other than
26        those provided by this subparagraph (E) exceeded

 

 

HB4276- 85 -LRB099 13696 RLC 37653 b

1        subtraction modifications in such earlier taxable
2        year, with the following limitations applied in the
3        order that they are listed:
4                (i) the addition modification relating to the
5            net operating loss carried back or forward to the
6            taxable year from any taxable year ending prior to
7            December 31, 1986 shall be reduced by the amount of
8            addition modification under this subparagraph (E)
9            which related to that net operating loss and which
10            was taken into account in calculating the base
11            income of an earlier taxable year, and
12                (ii) the addition modification relating to the
13            net operating loss carried back or forward to the
14            taxable year from any taxable year ending prior to
15            December 31, 1986 shall not exceed the amount of
16            such carryback or carryforward;
17            For taxable years in which there is a net operating
18        loss carryback or carryforward from more than one other
19        taxable year ending prior to December 31, 1986, the
20        addition modification provided in this subparagraph
21        (E) shall be the sum of the amounts computed
22        independently under the preceding provisions of this
23        subparagraph (E) for each such taxable year;
24            (E-5) For taxable years ending after December 31,
25        1997, an amount equal to any eligible remediation costs
26        that the corporation deducted in computing adjusted

 

 

HB4276- 86 -LRB099 13696 RLC 37653 b

1        gross income and for which the corporation claims a
2        credit under subsection (l) of Section 201;
3            (E-10) For taxable years 2001 and thereafter, an
4        amount equal to the bonus depreciation deduction taken
5        on the taxpayer's federal income tax return for the
6        taxable year under subsection (k) of Section 168 of the
7        Internal Revenue Code;
8            (E-11) If the taxpayer sells, transfers, abandons,
9        or otherwise disposes of property for which the
10        taxpayer was required in any taxable year to make an
11        addition modification under subparagraph (E-10), then
12        an amount equal to the aggregate amount of the
13        deductions taken in all taxable years under
14        subparagraph (T) with respect to that property.
15            If the taxpayer continues to own property through
16        the last day of the last tax year for which the
17        taxpayer may claim a depreciation deduction for
18        federal income tax purposes and for which the taxpayer
19        was allowed in any taxable year to make a subtraction
20        modification under subparagraph (T), then an amount
21        equal to that subtraction modification.
22            The taxpayer is required to make the addition
23        modification under this subparagraph only once with
24        respect to any one piece of property;
25            (E-12) An amount equal to the amount otherwise
26        allowed as a deduction in computing base income for

 

 

HB4276- 87 -LRB099 13696 RLC 37653 b

1        interest paid, accrued, or incurred, directly or
2        indirectly, (i) for taxable years ending on or after
3        December 31, 2004, to a foreign person who would be a
4        member of the same unitary business group but for the
5        fact the foreign person's business activity outside
6        the United States is 80% or more of the foreign
7        person's total business activity and (ii) for taxable
8        years ending on or after December 31, 2008, to a person
9        who would be a member of the same unitary business
10        group but for the fact that the person is prohibited
11        under Section 1501(a)(27) from being included in the
12        unitary business group because he or she is ordinarily
13        required to apportion business income under different
14        subsections of Section 304. The addition modification
15        required by this subparagraph shall be reduced to the
16        extent that dividends were included in base income of
17        the unitary group for the same taxable year and
18        received by the taxpayer or by a member of the
19        taxpayer's unitary business group (including amounts
20        included in gross income pursuant to Sections 951
21        through 964 of the Internal Revenue Code and amounts
22        included in gross income under Section 78 of the
23        Internal Revenue Code) with respect to the stock of the
24        same person to whom the interest was paid, accrued, or
25        incurred.
26            This paragraph shall not apply to the following:

 

 

HB4276- 88 -LRB099 13696 RLC 37653 b

1                (i) an item of interest paid, accrued, or
2            incurred, directly or indirectly, to a person who
3            is subject in a foreign country or state, other
4            than a state which requires mandatory unitary
5            reporting, to a tax on or measured by net income
6            with respect to such interest; or
7                (ii) an item of interest paid, accrued, or
8            incurred, directly or indirectly, to a person if
9            the taxpayer can establish, based on a
10            preponderance of the evidence, both of the
11            following:
12                    (a) the person, during the same taxable
13                year, paid, accrued, or incurred, the interest
14                to a person that is not a related member, and
15                    (b) the transaction giving rise to the
16                interest expense between the taxpayer and the
17                person did not have as a principal purpose the
18                avoidance of Illinois income tax, and is paid
19                pursuant to a contract or agreement that
20                reflects an arm's-length interest rate and
21                terms; or
22                (iii) the taxpayer can establish, based on
23            clear and convincing evidence, that the interest
24            paid, accrued, or incurred relates to a contract or
25            agreement entered into at arm's-length rates and
26            terms and the principal purpose for the payment is

 

 

HB4276- 89 -LRB099 13696 RLC 37653 b

1            not federal or Illinois tax avoidance; or
2                (iv) an item of interest paid, accrued, or
3            incurred, directly or indirectly, to a person if
4            the taxpayer establishes by clear and convincing
5            evidence that the adjustments are unreasonable; or
6            if the taxpayer and the Director agree in writing
7            to the application or use of an alternative method
8            of apportionment under Section 304(f).
9                Nothing in this subsection shall preclude the
10            Director from making any other adjustment
11            otherwise allowed under Section 404 of this Act for
12            any tax year beginning after the effective date of
13            this amendment provided such adjustment is made
14            pursuant to regulation adopted by the Department
15            and such regulations provide methods and standards
16            by which the Department will utilize its authority
17            under Section 404 of this Act;
18            (E-13) An amount equal to the amount of intangible
19        expenses and costs otherwise allowed as a deduction in
20        computing base income, and that were paid, accrued, or
21        incurred, directly or indirectly, (i) for taxable
22        years ending on or after December 31, 2004, to a
23        foreign person who would be a member of the same
24        unitary business group but for the fact that the
25        foreign person's business activity outside the United
26        States is 80% or more of that person's total business

 

 

HB4276- 90 -LRB099 13696 RLC 37653 b

1        activity and (ii) for taxable years ending on or after
2        December 31, 2008, to a person who would be a member of
3        the same unitary business group but for the fact that
4        the person is prohibited under Section 1501(a)(27)
5        from being included in the unitary business group
6        because he or she is ordinarily required to apportion
7        business income under different subsections of Section
8        304. The addition modification required by this
9        subparagraph shall be reduced to the extent that
10        dividends were included in base income of the unitary
11        group for the same taxable year and received by the
12        taxpayer or by a member of the taxpayer's unitary
13        business group (including amounts included in gross
14        income pursuant to Sections 951 through 964 of the
15        Internal Revenue Code and amounts included in gross
16        income under Section 78 of the Internal Revenue Code)
17        with respect to the stock of the same person to whom
18        the intangible expenses and costs were directly or
19        indirectly paid, incurred, or accrued. The preceding
20        sentence shall not apply to the extent that the same
21        dividends caused a reduction to the addition
22        modification required under Section 203(b)(2)(E-12) of
23        this Act. As used in this subparagraph, the term
24        "intangible expenses and costs" includes (1) expenses,
25        losses, and costs for, or related to, the direct or
26        indirect acquisition, use, maintenance or management,

 

 

HB4276- 91 -LRB099 13696 RLC 37653 b

1        ownership, sale, exchange, or any other disposition of
2        intangible property; (2) losses incurred, directly or
3        indirectly, from factoring transactions or discounting
4        transactions; (3) royalty, patent, technical, and
5        copyright fees; (4) licensing fees; and (5) other
6        similar expenses and costs. For purposes of this
7        subparagraph, "intangible property" includes patents,
8        patent applications, trade names, trademarks, service
9        marks, copyrights, mask works, trade secrets, and
10        similar types of intangible assets.
11            This paragraph shall not apply to the following:
12                (i) any item of intangible expenses or costs
13            paid, accrued, or incurred, directly or
14            indirectly, from a transaction with a person who is
15            subject in a foreign country or state, other than a
16            state which requires mandatory unitary reporting,
17            to a tax on or measured by net income with respect
18            to such item; or
19                (ii) any item of intangible expense or cost
20            paid, accrued, or incurred, directly or
21            indirectly, if the taxpayer can establish, based
22            on a preponderance of the evidence, both of the
23            following:
24                    (a) the person during the same taxable
25                year paid, accrued, or incurred, the
26                intangible expense or cost to a person that is

 

 

HB4276- 92 -LRB099 13696 RLC 37653 b

1                not a related member, and
2                    (b) the transaction giving rise to the
3                intangible expense or cost between the
4                taxpayer and the person did not have as a
5                principal purpose the avoidance of Illinois
6                income tax, and is paid pursuant to a contract
7                or agreement that reflects arm's-length terms;
8                or
9                (iii) any item of intangible expense or cost
10            paid, accrued, or incurred, directly or
11            indirectly, from a transaction with a person if the
12            taxpayer establishes by clear and convincing
13            evidence, that the adjustments are unreasonable;
14            or if the taxpayer and the Director agree in
15            writing to the application or use of an alternative
16            method of apportionment under Section 304(f);
17                Nothing in this subsection shall preclude the
18            Director from making any other adjustment
19            otherwise allowed under Section 404 of this Act for
20            any tax year beginning after the effective date of
21            this amendment provided such adjustment is made
22            pursuant to regulation adopted by the Department
23            and such regulations provide methods and standards
24            by which the Department will utilize its authority
25            under Section 404 of this Act;
26            (E-14) For taxable years ending on or after

 

 

HB4276- 93 -LRB099 13696 RLC 37653 b

1        December 31, 2008, an amount equal to the amount of
2        insurance premium expenses and costs otherwise allowed
3        as a deduction in computing base income, and that were
4        paid, accrued, or incurred, directly or indirectly, to
5        a person who would be a member of the same unitary
6        business group but for the fact that the person is
7        prohibited under Section 1501(a)(27) from being
8        included in the unitary business group because he or
9        she is ordinarily required to apportion business
10        income under different subsections of Section 304. The
11        addition modification required by this subparagraph
12        shall be reduced to the extent that dividends were
13        included in base income of the unitary group for the
14        same taxable year and received by the taxpayer or by a
15        member of the taxpayer's unitary business group
16        (including amounts included in gross income under
17        Sections 951 through 964 of the Internal Revenue Code
18        and amounts included in gross income under Section 78
19        of the Internal Revenue Code) with respect to the stock
20        of the same person to whom the premiums and costs were
21        directly or indirectly paid, incurred, or accrued. The
22        preceding sentence does not apply to the extent that
23        the same dividends caused a reduction to the addition
24        modification required under Section 203(b)(2)(E-12) or
25        Section 203(b)(2)(E-13) of this Act;
26            (E-15) For taxable years beginning after December

 

 

HB4276- 94 -LRB099 13696 RLC 37653 b

1        31, 2008, any deduction for dividends paid by a captive
2        real estate investment trust that is allowed to a real
3        estate investment trust under Section 857(b)(2)(B) of
4        the Internal Revenue Code for dividends paid;
5            (E-16) An amount equal to the credit allowable to
6        the taxpayer under Section 218(a) of this Act,
7        determined without regard to Section 218(c) of this
8        Act;
9    and by deducting from the total so obtained the sum of the
10    following amounts:
11            (F) An amount equal to the amount of any tax
12        imposed by this Act which was refunded to the taxpayer
13        and included in such total for the taxable year;
14            (G) An amount equal to any amount included in such
15        total under Section 78 of the Internal Revenue Code;
16            (H) In the case of a regulated investment company,
17        an amount equal to the amount of exempt interest
18        dividends as defined in subsection (b) (5) of Section
19        852 of the Internal Revenue Code, paid to shareholders
20        for the taxable year;
21            (I) With the exception of any amounts subtracted
22        under subparagraph (J), an amount equal to the sum of
23        all amounts disallowed as deductions by (i) Sections
24        171(a) (2), and 265(a)(2) and amounts disallowed as
25        interest expense by Section 291(a)(3) of the Internal
26        Revenue Code, and all amounts of expenses allocable to

 

 

HB4276- 95 -LRB099 13696 RLC 37653 b

1        interest and disallowed as deductions by Section
2        265(a)(1) of the Internal Revenue Code; and (ii) for
3        taxable years ending on or after August 13, 1999,
4        Sections 171(a)(2), 265, 280C, 291(a)(3), and
5        832(b)(5)(B)(i) of the Internal Revenue Code, plus,
6        for tax years ending on or after December 31, 2011,
7        amounts disallowed as deductions by Section 45G(e)(3)
8        of the Internal Revenue Code and, for taxable years
9        ending on or after December 31, 2008, any amount
10        included in gross income under Section 87 of the
11        Internal Revenue Code and the policyholders' share of
12        tax-exempt interest of a life insurance company under
13        Section 807(a)(2)(B) of the Internal Revenue Code (in
14        the case of a life insurance company with gross income
15        from a decrease in reserves for the tax year) or
16        Section 807(b)(1)(B) of the Internal Revenue Code (in
17        the case of a life insurance company allowed a
18        deduction for an increase in reserves for the tax
19        year); the provisions of this subparagraph are exempt
20        from the provisions of Section 250;
21            (J) An amount equal to all amounts included in such
22        total which are exempt from taxation by this State
23        either by reason of its statutes or Constitution or by
24        reason of the Constitution, treaties or statutes of the
25        United States; provided that, in the case of any
26        statute of this State that exempts income derived from

 

 

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1        bonds or other obligations from the tax imposed under
2        this Act, the amount exempted shall be the interest net
3        of bond premium amortization;
4            (K) An amount equal to those dividends included in
5        such total which were paid by a corporation which
6        conducts business operations in a River Edge
7        Redevelopment Zone or zones created under the River
8        Edge Redevelopment Zone Act and conducts substantially
9        all of its operations in a River Edge Redevelopment
10        Zone or zones. This subparagraph (K) is exempt from the
11        provisions of Section 250;
12            (L) An amount equal to those dividends included in
13        such total that were paid by a corporation that
14        conducts business operations in a federally designated
15        Foreign Trade Zone or Sub-Zone and that is designated a
16        High Impact Business located in Illinois; provided
17        that dividends eligible for the deduction provided in
18        subparagraph (K) of paragraph 2 of this subsection
19        shall not be eligible for the deduction provided under
20        this subparagraph (L);
21            (M) For any taxpayer that is a financial
22        organization within the meaning of Section 304(c) of
23        this Act, an amount included in such total as interest
24        income from a loan or loans made by such taxpayer to a
25        borrower, to the extent that such a loan is secured by
26        property which is eligible for the River Edge

 

 

HB4276- 97 -LRB099 13696 RLC 37653 b

1        Redevelopment Zone Investment Credit. To determine the
2        portion of a loan or loans that is secured by property
3        eligible for a Section 201(f) investment credit to the
4        borrower, the entire principal amount of the loan or
5        loans between the taxpayer and the borrower should be
6        divided into the basis of the Section 201(f) investment
7        credit property which secures the loan or loans, using
8        for this purpose the original basis of such property on
9        the date that it was placed in service in the River
10        Edge Redevelopment Zone. The subtraction modification
11        available to taxpayer in any year under this subsection
12        shall be that portion of the total interest paid by the
13        borrower with respect to such loan attributable to the
14        eligible property as calculated under the previous
15        sentence. This subparagraph (M) is exempt from the
16        provisions of Section 250;
17            (M-1) For any taxpayer that is a financial
18        organization within the meaning of Section 304(c) of
19        this Act, an amount included in such total as interest
20        income from a loan or loans made by such taxpayer to a
21        borrower, to the extent that such a loan is secured by
22        property which is eligible for the High Impact Business
23        Investment Credit. To determine the portion of a loan
24        or loans that is secured by property eligible for a
25        Section 201(h) investment credit to the borrower, the
26        entire principal amount of the loan or loans between

 

 

HB4276- 98 -LRB099 13696 RLC 37653 b

1        the taxpayer and the borrower should be divided into
2        the basis of the Section 201(h) investment credit
3        property which secures the loan or loans, using for
4        this purpose the original basis of such property on the
5        date that it was placed in service in a federally
6        designated Foreign Trade Zone or Sub-Zone located in
7        Illinois. No taxpayer that is eligible for the
8        deduction provided in subparagraph (M) of paragraph
9        (2) of this subsection shall be eligible for the
10        deduction provided under this subparagraph (M-1). The
11        subtraction modification available to taxpayers in any
12        year under this subsection shall be that portion of the
13        total interest paid by the borrower with respect to
14        such loan attributable to the eligible property as
15        calculated under the previous sentence;
16            (N) Two times any contribution made during the
17        taxable year to a designated zone organization to the
18        extent that the contribution (i) qualifies as a
19        charitable contribution under subsection (c) of
20        Section 170 of the Internal Revenue Code and (ii) must,
21        by its terms, be used for a project approved by the
22        Department of Commerce and Economic Opportunity under
23        Section 11 of the Illinois Enterprise Zone Act or under
24        Section 10-10 of the River Edge Redevelopment Zone Act.
25        This subparagraph (N) is exempt from the provisions of
26        Section 250;

 

 

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1            (O) An amount equal to: (i) 85% for taxable years
2        ending on or before December 31, 1992, or, a percentage
3        equal to the percentage allowable under Section
4        243(a)(1) of the Internal Revenue Code of 1986 for
5        taxable years ending after December 31, 1992, of the
6        amount by which dividends included in taxable income
7        and received from a corporation that is not created or
8        organized under the laws of the United States or any
9        state or political subdivision thereof, including, for
10        taxable years ending on or after December 31, 1988,
11        dividends received or deemed received or paid or deemed
12        paid under Sections 951 through 965 of the Internal
13        Revenue Code, exceed the amount of the modification
14        provided under subparagraph (G) of paragraph (2) of
15        this subsection (b) which is related to such dividends,
16        and including, for taxable years ending on or after
17        December 31, 2008, dividends received from a captive
18        real estate investment trust; plus (ii) 100% of the
19        amount by which dividends, included in taxable income
20        and received, including, for taxable years ending on or
21        after December 31, 1988, dividends received or deemed
22        received or paid or deemed paid under Sections 951
23        through 964 of the Internal Revenue Code and including,
24        for taxable years ending on or after December 31, 2008,
25        dividends received from a captive real estate
26        investment trust, from any such corporation specified

 

 

HB4276- 100 -LRB099 13696 RLC 37653 b

1        in clause (i) that would but for the provisions of
2        Section 1504 (b) (3) of the Internal Revenue Code be
3        treated as a member of the affiliated group which
4        includes the dividend recipient, exceed the amount of
5        the modification provided under subparagraph (G) of
6        paragraph (2) of this subsection (b) which is related
7        to such dividends. This subparagraph (O) is exempt from
8        the provisions of Section 250 of this Act;
9            (P) An amount equal to any contribution made to a
10        job training project established pursuant to the Tax
11        Increment Allocation Redevelopment Act;
12            (Q) An amount equal to the amount of the deduction
13        used to compute the federal income tax credit for
14        restoration of substantial amounts held under claim of
15        right for the taxable year pursuant to Section 1341 of
16        the Internal Revenue Code;
17            (R) On and after July 20, 1999, in the case of an
18        attorney-in-fact with respect to whom an interinsurer
19        or a reciprocal insurer has made the election under
20        Section 835 of the Internal Revenue Code, 26 U.S.C.
21        835, an amount equal to the excess, if any, of the
22        amounts paid or incurred by that interinsurer or
23        reciprocal insurer in the taxable year to the
24        attorney-in-fact over the deduction allowed to that
25        interinsurer or reciprocal insurer with respect to the
26        attorney-in-fact under Section 835(b) of the Internal

 

 

HB4276- 101 -LRB099 13696 RLC 37653 b

1        Revenue Code for the taxable year; the provisions of
2        this subparagraph are exempt from the provisions of
3        Section 250;
4            (S) For taxable years ending on or after December
5        31, 1997, in the case of a Subchapter S corporation, an
6        amount equal to all amounts of income allocable to a
7        shareholder subject to the Personal Property Tax
8        Replacement Income Tax imposed by subsections (c) and
9        (d) of Section 201 of this Act, including amounts
10        allocable to organizations exempt from federal income
11        tax by reason of Section 501(a) of the Internal Revenue
12        Code. This subparagraph (S) is exempt from the
13        provisions of Section 250;
14            (T) For taxable years 2001 and thereafter, for the
15        taxable year in which the bonus depreciation deduction
16        is taken on the taxpayer's federal income tax return
17        under subsection (k) of Section 168 of the Internal
18        Revenue Code and for each applicable taxable year
19        thereafter, an amount equal to "x", where:
20                (1) "y" equals the amount of the depreciation
21            deduction taken for the taxable year on the
22            taxpayer's federal income tax return on property
23            for which the bonus depreciation deduction was
24            taken in any year under subsection (k) of Section
25            168 of the Internal Revenue Code, but not including
26            the bonus depreciation deduction;

 

 

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1                (2) for taxable years ending on or before
2            December 31, 2005, "x" equals "y" multiplied by 30
3            and then divided by 70 (or "y" multiplied by
4            0.429); and
5                (3) for taxable years ending after December
6            31, 2005:
7                    (i) for property on which a bonus
8                depreciation deduction of 30% of the adjusted
9                basis was taken, "x" equals "y" multiplied by
10                30 and then divided by 70 (or "y" multiplied by
11                0.429); and
12                    (ii) for property on which a bonus
13                depreciation deduction of 50% of the adjusted
14                basis was taken, "x" equals "y" multiplied by
15                1.0.
16            The aggregate amount deducted under this
17        subparagraph in all taxable years for any one piece of
18        property may not exceed the amount of the bonus
19        depreciation deduction taken on that property on the
20        taxpayer's federal income tax return under subsection
21        (k) of Section 168 of the Internal Revenue Code. This
22        subparagraph (T) is exempt from the provisions of
23        Section 250;
24            (U) If the taxpayer sells, transfers, abandons, or
25        otherwise disposes of property for which the taxpayer
26        was required in any taxable year to make an addition

 

 

HB4276- 103 -LRB099 13696 RLC 37653 b

1        modification under subparagraph (E-10), then an amount
2        equal to that addition modification.
3            If the taxpayer continues to own property through
4        the last day of the last tax year for which the
5        taxpayer may claim a depreciation deduction for
6        federal income tax purposes and for which the taxpayer
7        was required in any taxable year to make an addition
8        modification under subparagraph (E-10), then an amount
9        equal to that addition modification.
10            The taxpayer is allowed to take the deduction under
11        this subparagraph only once with respect to any one
12        piece of property.
13            This subparagraph (U) is exempt from the
14        provisions of Section 250;
15            (V) The amount of: (i) any interest income (net of
16        the deductions allocable thereto) taken into account
17        for the taxable year with respect to a transaction with
18        a taxpayer that is required to make an addition
19        modification with respect to such transaction under
20        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
21        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
22        the amount of such addition modification, (ii) any
23        income from intangible property (net of the deductions
24        allocable thereto) taken into account for the taxable
25        year with respect to a transaction with a taxpayer that
26        is required to make an addition modification with

 

 

HB4276- 104 -LRB099 13696 RLC 37653 b

1        respect to such transaction under Section
2        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
3        203(d)(2)(D-8), but not to exceed the amount of such
4        addition modification, and (iii) any insurance premium
5        income (net of deductions allocable thereto) taken
6        into account for the taxable year with respect to a
7        transaction with a taxpayer that is required to make an
8        addition modification with respect to such transaction
9        under Section 203(a)(2)(D-19), Section
10        203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section
11        203(d)(2)(D-9), but not to exceed the amount of that
12        addition modification. This subparagraph (V) is exempt
13        from the provisions of Section 250;
14            (W) An amount equal to the interest income taken
15        into account for the taxable year (net of the
16        deductions allocable thereto) with respect to
17        transactions with (i) a foreign person who would be a
18        member of the taxpayer's unitary business group but for
19        the fact that the foreign person's business activity
20        outside the United States is 80% or more of that
21        person's total business activity and (ii) for taxable
22        years ending on or after December 31, 2008, to a person
23        who would be a member of the same unitary business
24        group but for the fact that the person is prohibited
25        under Section 1501(a)(27) from being included in the
26        unitary business group because he or she is ordinarily

 

 

HB4276- 105 -LRB099 13696 RLC 37653 b

1        required to apportion business income under different
2        subsections of Section 304, but not to exceed the
3        addition modification required to be made for the same
4        taxable year under Section 203(b)(2)(E-12) for
5        interest paid, accrued, or incurred, directly or
6        indirectly, to the same person. This subparagraph (W)
7        is exempt from the provisions of Section 250;
8            (X) An amount equal to the income from intangible
9        property taken into account for the taxable year (net
10        of the deductions allocable thereto) with respect to
11        transactions with (i) a foreign person who would be a
12        member of the taxpayer's unitary business group but for
13        the fact that the foreign person's business activity
14        outside the United States is 80% or more of that
15        person's total business activity and (ii) for taxable
16        years ending on or after December 31, 2008, to a person
17        who would be a member of the same unitary business
18        group but for the fact that the person is prohibited
19        under Section 1501(a)(27) from being included in the
20        unitary business group because he or she is ordinarily
21        required to apportion business income under different
22        subsections of Section 304, but not to exceed the
23        addition modification required to be made for the same
24        taxable year under Section 203(b)(2)(E-13) for
25        intangible expenses and costs paid, accrued, or
26        incurred, directly or indirectly, to the same foreign

 

 

HB4276- 106 -LRB099 13696 RLC 37653 b

1        person. This subparagraph (X) is exempt from the
2        provisions of Section 250;
3            (Y) For taxable years ending on or after December
4        31, 2011, in the case of a taxpayer who was required to
5        add back any insurance premiums under Section
6        203(b)(2)(E-14), such taxpayer may elect to subtract
7        that part of a reimbursement received from the
8        insurance company equal to the amount of the expense or
9        loss (including expenses incurred by the insurance
10        company) that would have been taken into account as a
11        deduction for federal income tax purposes if the
12        expense or loss had been uninsured. If a taxpayer makes
13        the election provided for by this subparagraph (Y), the
14        insurer to which the premiums were paid must add back
15        to income the amount subtracted by the taxpayer
16        pursuant to this subparagraph (Y). This subparagraph
17        (Y) is exempt from the provisions of Section 250; and
18            (Z) The difference between the nondeductible
19        controlled foreign corporation dividends under Section
20        965(e)(3) of the Internal Revenue Code over the taxable
21        income of the taxpayer, computed without regard to
22        Section 965(e)(2)(A) of the Internal Revenue Code, and
23        without regard to any net operating loss deduction.
24        This subparagraph (Z) is exempt from the provisions of
25        Section 250; and .
26            (AA) An amount equal to all the ordinary and

 

 

HB4276- 107 -LRB099 13696 RLC 37653 b

1        necessary expenses paid or incurred during the taxable
2        year in carrying on the business of a cannabis
3        establishment as defined in Section 10 of the Cannabis
4        Regulation and Taxation Act if the cannabis
5        establishment is in compliance with that Act,
6        including:
7                (1) a reasonable allowance for salaries or
8            other compensation for personal services actually
9            rendered;
10                (2) traveling expenses (including amounts
11            expended for meals and lodging other than amounts
12            which are lavish or extravagant under the
13            circumstances) while away from home in the pursuit
14            of the business of the cannabis establishment; and
15                (3) rentals or other payments required to be
16            made as a condition to the continued use or
17            possession, for purposes of the business of a
18            cannabis establishment, of property to which the
19            taxpayer has not taken or is not taking title or in
20            which he has no equity.
21        (3) Special rule. For purposes of paragraph (2) (A),
22    "gross income" in the case of a life insurance company, for
23    tax years ending on and after December 31, 1994, and prior
24    to December 31, 2011, shall mean the gross investment
25    income for the taxable year and, for tax years ending on or
26    after December 31, 2011, shall mean all amounts included in

 

 

HB4276- 108 -LRB099 13696 RLC 37653 b

1    life insurance gross income under Section 803(a)(3) of the
2    Internal Revenue Code.
 
3    (c) Trusts and estates.
4        (1) In general. In the case of a trust or estate, base
5    income means an amount equal to the taxpayer's taxable
6    income for the taxable year as modified by paragraph (2).
7        (2) Modifications. Subject to the provisions of
8    paragraph (3), the taxable income referred to in paragraph
9    (1) shall be modified by adding thereto the sum of the
10    following amounts:
11            (A) An amount equal to all amounts paid or accrued
12        to the taxpayer as interest or dividends during the
13        taxable year to the extent excluded from gross income
14        in the computation of taxable income;
15            (B) In the case of (i) an estate, $600; (ii) a
16        trust which, under its governing instrument, is
17        required to distribute all of its income currently,
18        $300; and (iii) any other trust, $100, but in each such
19        case, only to the extent such amount was deducted in
20        the computation of taxable income;
21            (C) An amount equal to the amount of tax imposed by
22        this Act to the extent deducted from gross income in
23        the computation of taxable income for the taxable year;
24            (D) The amount of any net operating loss deduction
25        taken in arriving at taxable income, other than a net

 

 

HB4276- 109 -LRB099 13696 RLC 37653 b

1        operating loss carried forward from a taxable year
2        ending prior to December 31, 1986;
3            (E) For taxable years in which a net operating loss
4        carryback or carryforward from a taxable year ending
5        prior to December 31, 1986 is an element of taxable
6        income under paragraph (1) of subsection (e) or
7        subparagraph (E) of paragraph (2) of subsection (e),
8        the amount by which addition modifications other than
9        those provided by this subparagraph (E) exceeded
10        subtraction modifications in such taxable year, with
11        the following limitations applied in the order that
12        they are listed:
13                (i) the addition modification relating to the
14            net operating loss carried back or forward to the
15            taxable year from any taxable year ending prior to
16            December 31, 1986 shall be reduced by the amount of
17            addition modification under this subparagraph (E)
18            which related to that net operating loss and which
19            was taken into account in calculating the base
20            income of an earlier taxable year, and
21                (ii) the addition modification relating to the
22            net operating loss carried back or forward to the
23            taxable year from any taxable year ending prior to
24            December 31, 1986 shall not exceed the amount of
25            such carryback or carryforward;
26            For taxable years in which there is a net operating

 

 

HB4276- 110 -LRB099 13696 RLC 37653 b

1        loss carryback or carryforward from more than one other
2        taxable year ending prior to December 31, 1986, the
3        addition modification provided in this subparagraph
4        (E) shall be the sum of the amounts computed
5        independently under the preceding provisions of this
6        subparagraph (E) for each such taxable year;
7            (F) For taxable years ending on or after January 1,
8        1989, an amount equal to the tax deducted pursuant to
9        Section 164 of the Internal Revenue Code if the trust
10        or estate is claiming the same tax for purposes of the
11        Illinois foreign tax credit under Section 601 of this
12        Act;
13            (G) An amount equal to the amount of the capital
14        gain deduction allowable under the Internal Revenue
15        Code, to the extent deducted from gross income in the
16        computation of taxable income;
17            (G-5) For taxable years ending after December 31,
18        1997, an amount equal to any eligible remediation costs
19        that the trust or estate deducted in computing adjusted
20        gross income and for which the trust or estate claims a
21        credit under subsection (l) of Section 201;
22            (G-10) For taxable years 2001 and thereafter, an
23        amount equal to the bonus depreciation deduction taken
24        on the taxpayer's federal income tax return for the
25        taxable year under subsection (k) of Section 168 of the
26        Internal Revenue Code; and

 

 

HB4276- 111 -LRB099 13696 RLC 37653 b

1            (G-11) If the taxpayer sells, transfers, abandons,
2        or otherwise disposes of property for which the
3        taxpayer was required in any taxable year to make an
4        addition modification under subparagraph (G-10), then
5        an amount equal to the aggregate amount of the
6        deductions taken in all taxable years under
7        subparagraph (R) with respect to that property.
8            If the taxpayer continues to own property through
9        the last day of the last tax year for which the
10        taxpayer may claim a depreciation deduction for
11        federal income tax purposes and for which the taxpayer
12        was allowed in any taxable year to make a subtraction
13        modification under subparagraph (R), then an amount
14        equal to that subtraction modification.
15            The taxpayer is required to make the addition
16        modification under this subparagraph only once with
17        respect to any one piece of property;
18            (G-12) An amount equal to the amount otherwise
19        allowed as a deduction in computing base income for
20        interest paid, accrued, or incurred, directly or
21        indirectly, (i) for taxable years ending on or after
22        December 31, 2004, to a foreign person who would be a
23        member of the same unitary business group but for the
24        fact that the foreign person's business activity
25        outside the United States is 80% or more of the foreign
26        person's total business activity and (ii) for taxable

 

 

HB4276- 112 -LRB099 13696 RLC 37653 b

1        years ending on or after December 31, 2008, to a person
2        who would be a member of the same unitary business
3        group but for the fact that the person is prohibited
4        under Section 1501(a)(27) from being included in the
5        unitary business group because he or she is ordinarily
6        required to apportion business income under different
7        subsections of Section 304. The addition modification
8        required by this subparagraph shall be reduced to the
9        extent that dividends were included in base income of
10        the unitary group for the same taxable year and
11        received by the taxpayer or by a member of the
12        taxpayer's unitary business group (including amounts
13        included in gross income pursuant to Sections 951
14        through 964 of the Internal Revenue Code and amounts
15        included in gross income under Section 78 of the
16        Internal Revenue Code) with respect to the stock of the
17        same person to whom the interest was paid, accrued, or
18        incurred.
19            This paragraph shall not apply to the following:
20                (i) an item of interest paid, accrued, or
21            incurred, directly or indirectly, to a person who
22            is subject in a foreign country or state, other
23            than a state which requires mandatory unitary
24            reporting, to a tax on or measured by net income
25            with respect to such interest; or
26                (ii) an item of interest paid, accrued, or

 

 

HB4276- 113 -LRB099 13696 RLC 37653 b

1            incurred, directly or indirectly, to a person if
2            the taxpayer can establish, based on a
3            preponderance of the evidence, both of the
4            following:
5                    (a) the person, during the same taxable
6                year, paid, accrued, or incurred, the interest
7                to a person that is not a related member, and
8                    (b) the transaction giving rise to the
9                interest expense between the taxpayer and the
10                person did not have as a principal purpose the
11                avoidance of Illinois income tax, and is paid
12                pursuant to a contract or agreement that
13                reflects an arm's-length interest rate and
14                terms; or
15                (iii) the taxpayer can establish, based on
16            clear and convincing evidence, that the interest
17            paid, accrued, or incurred relates to a contract or
18            agreement entered into at arm's-length rates and
19            terms and the principal purpose for the payment is
20            not federal or Illinois tax avoidance; or
21                (iv) an item of interest paid, accrued, or
22            incurred, directly or indirectly, to a person if
23            the taxpayer establishes by clear and convincing
24            evidence that the adjustments are unreasonable; or
25            if the taxpayer and the Director agree in writing
26            to the application or use of an alternative method

 

 

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1            of apportionment under Section 304(f).
2                Nothing in this subsection shall preclude the
3            Director from making any other adjustment
4            otherwise allowed under Section 404 of this Act for
5            any tax year beginning after the effective date of
6            this amendment provided such adjustment is made
7            pursuant to regulation adopted by the Department
8            and such regulations provide methods and standards
9            by which the Department will utilize its authority
10            under Section 404 of this Act;
11            (G-13) An amount equal to the amount of intangible
12        expenses and costs otherwise allowed as a deduction in
13        computing base income, and that were paid, accrued, or
14        incurred, directly or indirectly, (i) for taxable
15        years ending on or after December 31, 2004, to a
16        foreign person who would be a member of the same
17        unitary business group but for the fact that the
18        foreign person's business activity outside the United
19        States is 80% or more of that person's total business
20        activity and (ii) for taxable years ending on or after
21        December 31, 2008, to a person who would be a member of
22        the same unitary business group but for the fact that
23        the person is prohibited under Section 1501(a)(27)
24        from being included in the unitary business group
25        because he or she is ordinarily required to apportion
26        business income under different subsections of Section

 

 

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1        304. The addition modification required by this
2        subparagraph shall be reduced to the extent that
3        dividends were included in base income of the unitary
4        group for the same taxable year and received by the
5        taxpayer or by a member of the taxpayer's unitary
6        business group (including amounts included in gross
7        income pursuant to Sections 951 through 964 of the
8        Internal Revenue Code and amounts included in gross
9        income under Section 78 of the Internal Revenue Code)
10        with respect to the stock of the same person to whom
11        the intangible expenses and costs were directly or
12        indirectly paid, incurred, or accrued. The preceding
13        sentence shall not apply to the extent that the same
14        dividends caused a reduction to the addition
15        modification required under Section 203(c)(2)(G-12) of
16        this Act. As used in this subparagraph, the term
17        "intangible expenses and costs" includes: (1)
18        expenses, losses, and costs for or related to the
19        direct or indirect acquisition, use, maintenance or
20        management, ownership, sale, exchange, or any other
21        disposition of intangible property; (2) losses
22        incurred, directly or indirectly, from factoring
23        transactions or discounting transactions; (3) royalty,
24        patent, technical, and copyright fees; (4) licensing
25        fees; and (5) other similar expenses and costs. For
26        purposes of this subparagraph, "intangible property"

 

 

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1        includes patents, patent applications, trade names,
2        trademarks, service marks, copyrights, mask works,
3        trade secrets, and similar types of intangible assets.
4            This paragraph shall not apply to the following:
5                (i) any item of intangible expenses or costs
6            paid, accrued, or incurred, directly or
7            indirectly, from a transaction with a person who is
8            subject in a foreign country or state, other than a
9            state which requires mandatory unitary reporting,
10            to a tax on or measured by net income with respect
11            to such item; or
12                (ii) any item of intangible expense or cost
13            paid, accrued, or incurred, directly or
14            indirectly, if the taxpayer can establish, based
15            on a preponderance of the evidence, both of the
16            following:
17                    (a) the person during the same taxable
18                year paid, accrued, or incurred, the
19                intangible expense or cost to a person that is
20                not a related member, and
21                    (b) the transaction giving rise to the
22                intangible expense or cost between the
23                taxpayer and the person did not have as a
24                principal purpose the avoidance of Illinois
25                income tax, and is paid pursuant to a contract
26                or agreement that reflects arm's-length terms;

 

 

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1                or
2                (iii) any item of intangible expense or cost
3            paid, accrued, or incurred, directly or
4            indirectly, from a transaction with a person if the
5            taxpayer establishes by clear and convincing
6            evidence, that the adjustments are unreasonable;
7            or if the taxpayer and the Director agree in
8            writing to the application or use of an alternative
9            method of apportionment under Section 304(f);
10                Nothing in this subsection shall preclude the
11            Director from making any other adjustment
12            otherwise allowed under Section 404 of this Act for
13            any tax year beginning after the effective date of
14            this amendment provided such adjustment is made
15            pursuant to regulation adopted by the Department
16            and such regulations provide methods and standards
17            by which the Department will utilize its authority
18            under Section 404 of this Act;
19            (G-14) For taxable years ending on or after
20        December 31, 2008, an amount equal to the amount of
21        insurance premium expenses and costs otherwise allowed
22        as a deduction in computing base income, and that were
23        paid, accrued, or incurred, directly or indirectly, to
24        a person who would be a member of the same unitary
25        business group but for the fact that the person is
26        prohibited under Section 1501(a)(27) from being

 

 

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1        included in the unitary business group because he or
2        she is ordinarily required to apportion business
3        income under different subsections of Section 304. The
4        addition modification required by this subparagraph
5        shall be reduced to the extent that dividends were
6        included in base income of the unitary group for the
7        same taxable year and received by the taxpayer or by a
8        member of the taxpayer's unitary business group
9        (including amounts included in gross income under
10        Sections 951 through 964 of the Internal Revenue Code
11        and amounts included in gross income under Section 78
12        of the Internal Revenue Code) with respect to the stock
13        of the same person to whom the premiums and costs were
14        directly or indirectly paid, incurred, or accrued. The
15        preceding sentence does not apply to the extent that
16        the same dividends caused a reduction to the addition
17        modification required under Section 203(c)(2)(G-12) or
18        Section 203(c)(2)(G-13) of this Act;
19            (G-15) An amount equal to the credit allowable to
20        the taxpayer under Section 218(a) of this Act,
21        determined without regard to Section 218(c) of this
22        Act;
23    and by deducting from the total so obtained the sum of the
24    following amounts:
25            (H) An amount equal to all amounts included in such
26        total pursuant to the provisions of Sections 402(a),

 

 

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1        402(c), 403(a), 403(b), 406(a), 407(a) and 408 of the
2        Internal Revenue Code or included in such total as
3        distributions under the provisions of any retirement
4        or disability plan for employees of any governmental
5        agency or unit, or retirement payments to retired
6        partners, which payments are excluded in computing net
7        earnings from self employment by Section 1402 of the
8        Internal Revenue Code and regulations adopted pursuant
9        thereto;
10            (I) The valuation limitation amount;
11            (J) An amount equal to the amount of any tax
12        imposed by this Act which was refunded to the taxpayer
13        and included in such total for the taxable year;
14            (K) An amount equal to all amounts included in
15        taxable income as modified by subparagraphs (A), (B),
16        (C), (D), (E), (F) and (G) which are exempt from
17        taxation by this State either by reason of its statutes
18        or Constitution or by reason of the Constitution,
19        treaties or statutes of the United States; provided
20        that, in the case of any statute of this State that
21        exempts income derived from bonds or other obligations
22        from the tax imposed under this Act, the amount
23        exempted shall be the interest net of bond premium
24        amortization;
25            (L) With the exception of any amounts subtracted
26        under subparagraph (K), an amount equal to the sum of

 

 

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1        all amounts disallowed as deductions by (i) Sections
2        171(a) (2) and 265(a)(2) of the Internal Revenue Code,
3        and all amounts of expenses allocable to interest and
4        disallowed as deductions by Section 265(1) of the
5        Internal Revenue Code; and (ii) for taxable years
6        ending on or after August 13, 1999, Sections 171(a)(2),
7        265, 280C, and 832(b)(5)(B)(i) of the Internal Revenue
8        Code, plus, (iii) for taxable years ending on or after
9        December 31, 2011, Section 45G(e)(3) of the Internal
10        Revenue Code and, for taxable years ending on or after
11        December 31, 2008, any amount included in gross income
12        under Section 87 of the Internal Revenue Code; the
13        provisions of this subparagraph are exempt from the
14        provisions of Section 250;
15            (M) An amount equal to those dividends included in
16        such total which were paid by a corporation which
17        conducts business operations in a River Edge
18        Redevelopment Zone or zones created under the River
19        Edge Redevelopment Zone Act and conducts substantially
20        all of its operations in a River Edge Redevelopment
21        Zone or zones. This subparagraph (M) is exempt from the
22        provisions of Section 250;
23            (N) An amount equal to any contribution made to a
24        job training project established pursuant to the Tax
25        Increment Allocation Redevelopment Act;
26            (O) An amount equal to those dividends included in

 

 

HB4276- 121 -LRB099 13696 RLC 37653 b

1        such total that were paid by a corporation that
2        conducts business operations in a federally designated
3        Foreign Trade Zone or Sub-Zone and that is designated a
4        High Impact Business located in Illinois; provided
5        that dividends eligible for the deduction provided in
6        subparagraph (M) of paragraph (2) of this subsection
7        shall not be eligible for the deduction provided under
8        this subparagraph (O);
9            (P) An amount equal to the amount of the deduction
10        used to compute the federal income tax credit for
11        restoration of substantial amounts held under claim of
12        right for the taxable year pursuant to Section 1341 of
13        the Internal Revenue Code;
14            (Q) For taxable year 1999 and thereafter, an amount
15        equal to the amount of any (i) distributions, to the
16        extent includible in gross income for federal income
17        tax purposes, made to the taxpayer because of his or
18        her status as a victim of persecution for racial or
19        religious reasons by Nazi Germany or any other Axis
20        regime or as an heir of the victim and (ii) items of
21        income, to the extent includible in gross income for
22        federal income tax purposes, attributable to, derived
23        from or in any way related to assets stolen from,
24        hidden from, or otherwise lost to a victim of
25        persecution for racial or religious reasons by Nazi
26        Germany or any other Axis regime immediately prior to,

 

 

HB4276- 122 -LRB099 13696 RLC 37653 b

1        during, and immediately after World War II, including,
2        but not limited to, interest on the proceeds receivable
3        as insurance under policies issued to a victim of
4        persecution for racial or religious reasons by Nazi
5        Germany or any other Axis regime by European insurance
6        companies immediately prior to and during World War II;
7        provided, however, this subtraction from federal
8        adjusted gross income does not apply to assets acquired
9        with such assets or with the proceeds from the sale of
10        such assets; provided, further, this paragraph shall
11        only apply to a taxpayer who was the first recipient of
12        such assets after their recovery and who is a victim of
13        persecution for racial or religious reasons by Nazi
14        Germany or any other Axis regime or as an heir of the
15        victim. The amount of and the eligibility for any
16        public assistance, benefit, or similar entitlement is
17        not affected by the inclusion of items (i) and (ii) of
18        this paragraph in gross income for federal income tax
19        purposes. This paragraph is exempt from the provisions
20        of Section 250;
21            (R) For taxable years 2001 and thereafter, for the
22        taxable year in which the bonus depreciation deduction
23        is taken on the taxpayer's federal income tax return
24        under subsection (k) of Section 168 of the Internal
25        Revenue Code and for each applicable taxable year
26        thereafter, an amount equal to "x", where:

 

 

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1                (1) "y" equals the amount of the depreciation
2            deduction taken for the taxable year on the
3            taxpayer's federal income tax return on property
4            for which the bonus depreciation deduction was
5            taken in any year under subsection (k) of Section
6            168 of the Internal Revenue Code, but not including
7            the bonus depreciation deduction;
8                (2) for taxable years ending on or before
9            December 31, 2005, "x" equals "y" multiplied by 30
10            and then divided by 70 (or "y" multiplied by
11            0.429); and
12                (3) for taxable years ending after December
13            31, 2005:
14                    (i) for property on which a bonus
15                depreciation deduction of 30% of the adjusted
16                basis was taken, "x" equals "y" multiplied by
17                30 and then divided by 70 (or "y" multiplied by
18                0.429); and
19                    (ii) for property on which a bonus
20                depreciation deduction of 50% of the adjusted
21                basis was taken, "x" equals "y" multiplied by
22                1.0.
23            The aggregate amount deducted under this
24        subparagraph in all taxable years for any one piece of
25        property may not exceed the amount of the bonus
26        depreciation deduction taken on that property on the

 

 

HB4276- 124 -LRB099 13696 RLC 37653 b

1        taxpayer's federal income tax return under subsection
2        (k) of Section 168 of the Internal Revenue Code. This
3        subparagraph (R) is exempt from the provisions of
4        Section 250;
5            (S) If the taxpayer sells, transfers, abandons, or
6        otherwise disposes of property for which the taxpayer
7        was required in any taxable year to make an addition
8        modification under subparagraph (G-10), then an amount
9        equal to that addition modification.
10            If the taxpayer continues to own property through
11        the last day of the last tax year for which the
12        taxpayer may claim a depreciation deduction for
13        federal income tax purposes and for which the taxpayer
14        was required in any taxable year to make an addition
15        modification under subparagraph (G-10), then an amount
16        equal to that addition modification.
17            The taxpayer is allowed to take the deduction under
18        this subparagraph only once with respect to any one
19        piece of property.
20            This subparagraph (S) is exempt from the
21        provisions of Section 250;
22            (T) The amount of (i) any interest income (net of
23        the deductions allocable thereto) taken into account
24        for the taxable year with respect to a transaction with
25        a taxpayer that is required to make an addition
26        modification with respect to such transaction under

 

 

HB4276- 125 -LRB099 13696 RLC 37653 b

1        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
2        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
3        the amount of such addition modification and (ii) any
4        income from intangible property (net of the deductions
5        allocable thereto) taken into account for the taxable
6        year with respect to a transaction with a taxpayer that
7        is required to make an addition modification with
8        respect to such transaction under Section
9        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
10        203(d)(2)(D-8), but not to exceed the amount of such
11        addition modification. This subparagraph (T) is exempt
12        from the provisions of Section 250;
13            (U) An amount equal to the interest income taken
14        into account for the taxable year (net of the
15        deductions allocable thereto) with respect to
16        transactions with (i) a foreign person who would be a
17        member of the taxpayer's unitary business group but for
18        the fact the foreign person's business activity
19        outside the United States is 80% or more of that
20        person's total business activity and (ii) for taxable
21        years ending on or after December 31, 2008, to a person
22        who would be a member of the same unitary business
23        group but for the fact that the person is prohibited
24        under Section 1501(a)(27) from being included in the
25        unitary business group because he or she is ordinarily
26        required to apportion business income under different

 

 

HB4276- 126 -LRB099 13696 RLC 37653 b

1        subsections of Section 304, but not to exceed the
2        addition modification required to be made for the same
3        taxable year under Section 203(c)(2)(G-12) for
4        interest paid, accrued, or incurred, directly or
5        indirectly, to the same person. This subparagraph (U)
6        is exempt from the provisions of Section 250;
7            (V) An amount equal to the income from intangible
8        property taken into account for the taxable year (net
9        of the deductions allocable thereto) with respect to
10        transactions with (i) a foreign person who would be a
11        member of the taxpayer's unitary business group but for
12        the fact that the foreign person's business activity
13        outside the United States is 80% or more of that
14        person's total business activity and (ii) for taxable
15        years ending on or after December 31, 2008, to a person
16        who would be a member of the same unitary business
17        group but for the fact that the person is prohibited
18        under Section 1501(a)(27) from being included in the
19        unitary business group because he or she is ordinarily
20        required to apportion business income under different
21        subsections of Section 304, but not to exceed the
22        addition modification required to be made for the same
23        taxable year under Section 203(c)(2)(G-13) for
24        intangible expenses and costs paid, accrued, or
25        incurred, directly or indirectly, to the same foreign
26        person. This subparagraph (V) is exempt from the

 

 

HB4276- 127 -LRB099 13696 RLC 37653 b

1        provisions of Section 250;
2            (W) in the case of an estate, an amount equal to
3        all amounts included in such total pursuant to the
4        provisions of Section 111 of the Internal Revenue Code
5        as a recovery of items previously deducted by the
6        decedent from adjusted gross income in the computation
7        of taxable income. This subparagraph (W) is exempt from
8        Section 250;
9            (X) an amount equal to the refund included in such
10        total of any tax deducted for federal income tax
11        purposes, to the extent that deduction was added back
12        under subparagraph (F). This subparagraph (X) is
13        exempt from the provisions of Section 250; and
14            (Y) For taxable years ending on or after December
15        31, 2011, in the case of a taxpayer who was required to
16        add back any insurance premiums under Section
17        203(c)(2)(G-14), such taxpayer may elect to subtract
18        that part of a reimbursement received from the
19        insurance company equal to the amount of the expense or
20        loss (including expenses incurred by the insurance
21        company) that would have been taken into account as a
22        deduction for federal income tax purposes if the
23        expense or loss had been uninsured. If a taxpayer makes
24        the election provided for by this subparagraph (Y), the
25        insurer to which the premiums were paid must add back
26        to income the amount subtracted by the taxpayer

 

 

HB4276- 128 -LRB099 13696 RLC 37653 b

1        pursuant to this subparagraph (Y). This subparagraph
2        (Y) is exempt from the provisions of Section 250; and .
3            (Z) An amount equal to all the ordinary and
4        necessary expenses paid or incurred during the taxable
5        year in carrying on the business of a cannabis
6        establishment as defined in Section 10 of the Cannabis
7        Regulation and Taxation Act if the cannabis
8        establishment is in compliance with that Act,
9        including:
10                (1) a reasonable allowance for salaries or
11            other compensation for personal services actually
12            rendered;
13                (2) traveling expenses (including amounts
14            expended for meals and lodging other than amounts
15            which are lavish or extravagant under the
16            circumstances) while away from home in the pursuit
17            of the business of the cannabis establishment; and
18                (3) rentals or other payments required to be
19            made as a condition to the continued use or
20            possession, for purposes of the business of a
21            cannabis establishment, of property to which the
22            taxpayer has not taken or is not taking title or in
23            which he has no equity.
24        (3) Limitation. The amount of any modification
25    otherwise required under this subsection shall, under
26    regulations prescribed by the Department, be adjusted by

 

 

HB4276- 129 -LRB099 13696 RLC 37653 b

1    any amounts included therein which were properly paid,
2    credited, or required to be distributed, or permanently set
3    aside for charitable purposes pursuant to Internal Revenue
4    Code Section 642(c) during the taxable year.
 
5    (d) Partnerships.
6        (1) In general. In the case of a partnership, base
7    income means an amount equal to the taxpayer's taxable
8    income for the taxable year as modified by paragraph (2).
9        (2) Modifications. The taxable income referred to in
10    paragraph (1) shall be modified by adding thereto the sum
11    of the following amounts:
12            (A) An amount equal to all amounts paid or accrued
13        to the taxpayer as interest or dividends during the
14        taxable year to the extent excluded from gross income
15        in the computation of taxable income;
16            (B) An amount equal to the amount of tax imposed by
17        this Act to the extent deducted from gross income for
18        the taxable year;
19            (C) The amount of deductions allowed to the
20        partnership pursuant to Section 707 (c) of the Internal
21        Revenue Code in calculating its taxable income;
22            (D) An amount equal to the amount of the capital
23        gain deduction allowable under the Internal Revenue
24        Code, to the extent deducted from gross income in the
25        computation of taxable income;

 

 

HB4276- 130 -LRB099 13696 RLC 37653 b

1            (D-5) For taxable years 2001 and thereafter, an
2        amount equal to the bonus depreciation deduction taken
3        on the taxpayer's federal income tax return for the
4        taxable year under subsection (k) of Section 168 of the
5        Internal Revenue Code;
6            (D-6) If the taxpayer sells, transfers, abandons,
7        or otherwise disposes of property for which the
8        taxpayer was required in any taxable year to make an
9        addition modification under subparagraph (D-5), then
10        an amount equal to the aggregate amount of the
11        deductions taken in all taxable years under
12        subparagraph (O) with respect to that property.
13            If the taxpayer continues to own property through
14        the last day of the last tax year for which the
15        taxpayer may claim a depreciation deduction for
16        federal income tax purposes and for which the taxpayer
17        was allowed in any taxable year to make a subtraction
18        modification under subparagraph (O), then an amount
19        equal to that subtraction modification.
20            The taxpayer is required to make the addition
21        modification under this subparagraph only once with
22        respect to any one piece of property;
23            (D-7) An amount equal to the amount otherwise
24        allowed as a deduction in computing base income for
25        interest paid, accrued, or incurred, directly or
26        indirectly, (i) for taxable years ending on or after

 

 

HB4276- 131 -LRB099 13696 RLC 37653 b

1        December 31, 2004, to a foreign person who would be a
2        member of the same unitary business group but for the
3        fact the foreign person's business activity outside
4        the United States is 80% or more of the foreign
5        person's total business activity and (ii) for taxable
6        years ending on or after December 31, 2008, to a person
7        who would be a member of the same unitary business
8        group but for the fact that the person is prohibited
9        under Section 1501(a)(27) from being included in the
10        unitary business group because he or she is ordinarily
11        required to apportion business income under different
12        subsections of Section 304. The addition modification
13        required by this subparagraph shall be reduced to the
14        extent that dividends were included in base income of
15        the unitary group for the same taxable year and
16        received by the taxpayer or by a member of the
17        taxpayer's unitary business group (including amounts
18        included in gross income pursuant to Sections 951
19        through 964 of the Internal Revenue Code and amounts
20        included in gross income under Section 78 of the
21        Internal Revenue Code) with respect to the stock of the
22        same person to whom the interest was paid, accrued, or
23        incurred.
24            This paragraph shall not apply to the following:
25                (i) an item of interest paid, accrued, or
26            incurred, directly or indirectly, to a person who

 

 

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1            is subject in a foreign country or state, other
2            than a state which requires mandatory unitary
3            reporting, to a tax on or measured by net income
4            with respect to such interest; or
5                (ii) an item of interest paid, accrued, or
6            incurred, directly or indirectly, to a person if
7            the taxpayer can establish, based on a
8            preponderance of the evidence, both of the
9            following:
10                    (a) the person, during the same taxable
11                year, paid, accrued, or incurred, the interest
12                to a person that is not a related member, and
13                    (b) the transaction giving rise to the
14                interest expense between the taxpayer and the
15                person did not have as a principal purpose the
16                avoidance of Illinois income tax, and is paid
17                pursuant to a contract or agreement that
18                reflects an arm's-length interest rate and
19                terms; or
20                (iii) the taxpayer can establish, based on
21            clear and convincing evidence, that the interest
22            paid, accrued, or incurred relates to a contract or
23            agreement entered into at arm's-length rates and
24            terms and the principal purpose for the payment is
25            not federal or Illinois tax avoidance; or
26                (iv) an item of interest paid, accrued, or

 

 

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1            incurred, directly or indirectly, to a person if
2            the taxpayer establishes by clear and convincing
3            evidence that the adjustments are unreasonable; or
4            if the taxpayer and the Director agree in writing
5            to the application or use of an alternative method
6            of apportionment under Section 304(f).
7                Nothing in this subsection shall preclude the
8            Director from making any other adjustment
9            otherwise allowed under Section 404 of this Act for
10            any tax year beginning after the effective date of
11            this amendment provided such adjustment is made
12            pursuant to regulation adopted by the Department
13            and such regulations provide methods and standards
14            by which the Department will utilize its authority
15            under Section 404 of this Act; and
16            (D-8) An amount equal to the amount of intangible
17        expenses and costs otherwise allowed as a deduction in
18        computing base income, and that were paid, accrued, or
19        incurred, directly or indirectly, (i) for taxable
20        years ending on or after December 31, 2004, to a
21        foreign person who would be a member of the same
22        unitary business group but for the fact that the
23        foreign person's business activity outside the United
24        States is 80% or more of that person's total business
25        activity and (ii) for taxable years ending on or after
26        December 31, 2008, to a person who would be a member of

 

 

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1        the same unitary business group but for the fact that
2        the person is prohibited under Section 1501(a)(27)
3        from being included in the unitary business group
4        because he or she is ordinarily required to apportion
5        business income under different subsections of Section
6        304. The addition modification required by this
7        subparagraph shall be reduced to the extent that
8        dividends were included in base income of the unitary
9        group for the same taxable year and received by the
10        taxpayer or by a member of the taxpayer's unitary
11        business group (including amounts included in gross
12        income pursuant to Sections 951 through 964 of the
13        Internal Revenue Code and amounts included in gross
14        income under Section 78 of the Internal Revenue Code)
15        with respect to the stock of the same person to whom
16        the intangible expenses and costs were directly or
17        indirectly paid, incurred or accrued. The preceding
18        sentence shall not apply to the extent that the same
19        dividends caused a reduction to the addition
20        modification required under Section 203(d)(2)(D-7) of
21        this Act. As used in this subparagraph, the term
22        "intangible expenses and costs" includes (1) expenses,
23        losses, and costs for, or related to, the direct or
24        indirect acquisition, use, maintenance or management,
25        ownership, sale, exchange, or any other disposition of
26        intangible property; (2) losses incurred, directly or

 

 

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1        indirectly, from factoring transactions or discounting
2        transactions; (3) royalty, patent, technical, and
3        copyright fees; (4) licensing fees; and (5) other
4        similar expenses and costs. For purposes of this
5        subparagraph, "intangible property" includes patents,
6        patent applications, trade names, trademarks, service
7        marks, copyrights, mask works, trade secrets, and
8        similar types of intangible assets;
9            This paragraph shall not apply to the following:
10                (i) any item of intangible expenses or costs
11            paid, accrued, or incurred, directly or
12            indirectly, from a transaction with a person who is
13            subject in a foreign country or state, other than a
14            state which requires mandatory unitary reporting,
15            to a tax on or measured by net income with respect
16            to such item; or
17                (ii) any item of intangible expense or cost
18            paid, accrued, or incurred, directly or
19            indirectly, if the taxpayer can establish, based
20            on a preponderance of the evidence, both of the
21            following:
22                    (a) the person during the same taxable
23                year paid, accrued, or incurred, the
24                intangible expense or cost to a person that is
25                not a related member, and
26                    (b) the transaction giving rise to the

 

 

HB4276- 136 -LRB099 13696 RLC 37653 b

1                intangible expense or cost between the
2                taxpayer and the person did not have as a
3                principal purpose the avoidance of Illinois
4                income tax, and is paid pursuant to a contract
5                or agreement that reflects arm's-length terms;
6                or
7                (iii) any item of intangible expense or cost
8            paid, accrued, or incurred, directly or
9            indirectly, from a transaction with a person if the
10            taxpayer establishes by clear and convincing
11            evidence, that the adjustments are unreasonable;
12            or if the taxpayer and the Director agree in
13            writing to the application or use of an alternative
14            method of apportionment under Section 304(f);
15                Nothing in this subsection shall preclude the
16            Director from making any other adjustment
17            otherwise allowed under Section 404 of this Act for
18            any tax year beginning after the effective date of
19            this amendment provided such adjustment is made
20            pursuant to regulation adopted by the Department
21            and such regulations provide methods and standards
22            by which the Department will utilize its authority
23            under Section 404 of this Act;
24            (D-9) For taxable years ending on or after December
25        31, 2008, an amount equal to the amount of insurance
26        premium expenses and costs otherwise allowed as a

 

 

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1        deduction in computing base income, and that were paid,
2        accrued, or incurred, directly or indirectly, to a
3        person who would be a member of the same unitary
4        business group but for the fact that the person is
5        prohibited under Section 1501(a)(27) from being
6        included in the unitary business group because he or
7        she is ordinarily required to apportion business
8        income under different subsections of Section 304. The
9        addition modification required by this subparagraph
10        shall be reduced to the extent that dividends were
11        included in base income of the unitary group for the
12        same taxable year and received by the taxpayer or by a
13        member of the taxpayer's unitary business group
14        (including amounts included in gross income under
15        Sections 951 through 964 of the Internal Revenue Code
16        and amounts included in gross income under Section 78
17        of the Internal Revenue Code) with respect to the stock
18        of the same person to whom the premiums and costs were
19        directly or indirectly paid, incurred, or accrued. The
20        preceding sentence does not apply to the extent that
21        the same dividends caused a reduction to the addition
22        modification required under Section 203(d)(2)(D-7) or
23        Section 203(d)(2)(D-8) of this Act;
24            (D-10) An amount equal to the credit allowable to
25        the taxpayer under Section 218(a) of this Act,
26        determined without regard to Section 218(c) of this

 

 

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1        Act;
2    and by deducting from the total so obtained the following
3    amounts:
4            (E) The valuation limitation amount;
5            (F) An amount equal to the amount of any tax
6        imposed by this Act which was refunded to the taxpayer
7        and included in such total for the taxable year;
8            (G) An amount equal to all amounts included in
9        taxable income as modified by subparagraphs (A), (B),
10        (C) and (D) which are exempt from taxation by this
11        State either by reason of its statutes or Constitution
12        or by reason of the Constitution, treaties or statutes
13        of the United States; provided that, in the case of any
14        statute of this State that exempts income derived from
15        bonds or other obligations from the tax imposed under
16        this Act, the amount exempted shall be the interest net
17        of bond premium amortization;
18            (H) Any income of the partnership which
19        constitutes personal service income as defined in
20        Section 1348 (b) (1) of the Internal Revenue Code (as
21        in effect December 31, 1981) or a reasonable allowance
22        for compensation paid or accrued for services rendered
23        by partners to the partnership, whichever is greater;
24        this subparagraph (H) is exempt from the provisions of
25        Section 250;
26            (I) An amount equal to all amounts of income

 

 

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1        distributable to an entity subject to the Personal
2        Property Tax Replacement Income Tax imposed by
3        subsections (c) and (d) of Section 201 of this Act
4        including amounts distributable to organizations
5        exempt from federal income tax by reason of Section
6        501(a) of the Internal Revenue Code; this subparagraph
7        (I) is exempt from the provisions of Section 250;
8            (J) With the exception of any amounts subtracted
9        under subparagraph (G), an amount equal to the sum of
10        all amounts disallowed as deductions by (i) Sections
11        171(a) (2), and 265(2) of the Internal Revenue Code,
12        and all amounts of expenses allocable to interest and
13        disallowed as deductions by Section 265(1) of the
14        Internal Revenue Code; and (ii) for taxable years
15        ending on or after August 13, 1999, Sections 171(a)(2),
16        265, 280C, and 832(b)(5)(B)(i) of the Internal Revenue
17        Code, plus, (iii) for taxable years ending on or after
18        December 31, 2011, Section 45G(e)(3) of the Internal
19        Revenue Code and, for taxable years ending on or after
20        December 31, 2008, any amount included in gross income
21        under Section 87 of the Internal Revenue Code; the
22        provisions of this subparagraph are exempt from the
23        provisions of Section 250;
24            (K) An amount equal to those dividends included in
25        such total which were paid by a corporation which
26        conducts business operations in a River Edge

 

 

HB4276- 140 -LRB099 13696 RLC 37653 b

1        Redevelopment Zone or zones created under the River
2        Edge Redevelopment Zone Act and conducts substantially
3        all of its operations from a River Edge Redevelopment
4        Zone or zones. This subparagraph (K) is exempt from the
5        provisions of Section 250;
6            (L) An amount equal to any contribution made to a
7        job training project established pursuant to the Real
8        Property Tax Increment Allocation Redevelopment Act;
9            (M) An amount equal to those dividends included in
10        such total that were paid by a corporation that
11        conducts business operations in a federally designated
12        Foreign Trade Zone or Sub-Zone and that is designated a
13        High Impact Business located in Illinois; provided
14        that dividends eligible for the deduction provided in
15        subparagraph (K) of paragraph (2) of this subsection
16        shall not be eligible for the deduction provided under
17        this subparagraph (M);
18            (N) An amount equal to the amount of the deduction
19        used to compute the federal income tax credit for
20        restoration of substantial amounts held under claim of
21        right for the taxable year pursuant to Section 1341 of
22        the Internal Revenue Code;
23            (O) For taxable years 2001 and thereafter, for the
24        taxable year in which the bonus depreciation deduction
25        is taken on the taxpayer's federal income tax return
26        under subsection (k) of Section 168 of the Internal

 

 

HB4276- 141 -LRB099 13696 RLC 37653 b

1        Revenue Code and for each applicable taxable year
2        thereafter, an amount equal to "x", where:
3                (1) "y" equals the amount of the depreciation
4            deduction taken for the taxable year on the
5            taxpayer's federal income tax return on property
6            for which the bonus depreciation deduction was
7            taken in any year under subsection (k) of Section
8            168 of the Internal Revenue Code, but not including
9            the bonus depreciation deduction;
10                (2) for taxable years ending on or before
11            December 31, 2005, "x" equals "y" multiplied by 30
12            and then divided by 70 (or "y" multiplied by
13            0.429); and
14                (3) for taxable years ending after December
15            31, 2005:
16                    (i) for property on which a bonus
17                depreciation deduction of 30% of the adjusted
18                basis was taken, "x" equals "y" multiplied by
19                30 and then divided by 70 (or "y" multiplied by
20                0.429); and
21                    (ii) for property on which a bonus
22                depreciation deduction of 50% of the adjusted
23                basis was taken, "x" equals "y" multiplied by
24                1.0.
25            The aggregate amount deducted under this
26        subparagraph in all taxable years for any one piece of

 

 

HB4276- 142 -LRB099 13696 RLC 37653 b

1        property may not exceed the amount of the bonus
2        depreciation deduction taken on that property on the
3        taxpayer's federal income tax return under subsection
4        (k) of Section 168 of the Internal Revenue Code. This
5        subparagraph (O) is exempt from the provisions of
6        Section 250;
7            (P) If the taxpayer sells, transfers, abandons, or
8        otherwise disposes of property for which the taxpayer
9        was required in any taxable year to make an addition
10        modification under subparagraph (D-5), then an amount
11        equal to that addition modification.
12            If the taxpayer continues to own property through
13        the last day of the last tax year for which the
14        taxpayer may claim a depreciation deduction for
15        federal income tax purposes and for which the taxpayer
16        was required in any taxable year to make an addition
17        modification under subparagraph (D-5), then an amount
18        equal to that addition modification.
19            The taxpayer is allowed to take the deduction under
20        this subparagraph only once with respect to any one
21        piece of property.
22            This subparagraph (P) is exempt from the
23        provisions of Section 250;
24            (Q) The amount of (i) any interest income (net of
25        the deductions allocable thereto) taken into account
26        for the taxable year with respect to a transaction with

 

 

HB4276- 143 -LRB099 13696 RLC 37653 b

1        a taxpayer that is required to make an addition
2        modification with respect to such transaction under
3        Section 203(a)(2)(D-17), 203(b)(2)(E-12),
4        203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed
5        the amount of such addition modification and (ii) any
6        income from intangible property (net of the deductions
7        allocable thereto) taken into account for the taxable
8        year with respect to a transaction with a taxpayer that
9        is required to make an addition modification with
10        respect to such transaction under Section
11        203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or
12        203(d)(2)(D-8), but not to exceed the amount of such
13        addition modification. This subparagraph (Q) is exempt
14        from Section 250;
15            (R) An amount equal to the interest income taken
16        into account for the taxable year (net of the
17        deductions allocable thereto) with respect to
18        transactions with (i) a foreign person who would be a
19        member of the taxpayer's unitary business group but for
20        the fact that the foreign person's business activity
21        outside the United States is 80% or more of that
22        person's total business activity and (ii) for taxable
23        years ending on or after December 31, 2008, to a person
24        who would be a member of the same unitary business
25        group but for the fact that the person is prohibited
26        under Section 1501(a)(27) from being included in the

 

 

HB4276- 144 -LRB099 13696 RLC 37653 b

1        unitary business group because he or she is ordinarily
2        required to apportion business income under different
3        subsections of Section 304, but not to exceed the
4        addition modification required to be made for the same
5        taxable year under Section 203(d)(2)(D-7) for interest
6        paid, accrued, or incurred, directly or indirectly, to
7        the same person. This subparagraph (R) is exempt from
8        Section 250;
9            (S) An amount equal to the income from intangible
10        property taken into account for the taxable year (net
11        of the deductions allocable thereto) with respect to
12        transactions with (i) a foreign person who would be a
13        member of the taxpayer's unitary business group but for
14        the fact that the foreign person's business activity
15        outside the United States is 80% or more of that
16        person's total business activity and (ii) for taxable
17        years ending on or after December 31, 2008, to a person
18        who would be a member of the same unitary business
19        group but for the fact that the person is prohibited
20        under Section 1501(a)(27) from being included in the
21        unitary business group because he or she is ordinarily
22        required to apportion business income under different
23        subsections of Section 304, but not to exceed the
24        addition modification required to be made for the same
25        taxable year under Section 203(d)(2)(D-8) for
26        intangible expenses and costs paid, accrued, or

 

 

HB4276- 145 -LRB099 13696 RLC 37653 b

1        incurred, directly or indirectly, to the same person.
2        This subparagraph (S) is exempt from Section 250; and
3            (T) For taxable years ending on or after December
4        31, 2011, in the case of a taxpayer who was required to
5        add back any insurance premiums under Section
6        203(d)(2)(D-9), such taxpayer may elect to subtract
7        that part of a reimbursement received from the
8        insurance company equal to the amount of the expense or
9        loss (including expenses incurred by the insurance
10        company) that would have been taken into account as a
11        deduction for federal income tax purposes if the
12        expense or loss had been uninsured. If a taxpayer makes
13        the election provided for by this subparagraph (T), the
14        insurer to which the premiums were paid must add back
15        to income the amount subtracted by the taxpayer
16        pursuant to this subparagraph (T). This subparagraph
17        (T) is exempt from the provisions of Section 250; and .
18            (U) An amount equal to all the ordinary and
19        necessary expenses paid or incurred during the taxable
20        year in carrying on the business of a cannabis
21        establishment as defined in Section 10 of the Cannabis
22        Regulation and Taxation Act if the cannabis
23        establishment is in compliance with that Act,
24        including:
25                (1) a reasonable allowance for salaries or
26            other compensation for personal services actually

 

 

HB4276- 146 -LRB099 13696 RLC 37653 b

1            rendered;
2                (2) traveling expenses (including amounts
3            expended for meals and lodging other than amounts
4            which are lavish or extravagant under the
5            circumstances) while away from home in the pursuit
6            of the business of the cannabis establishment; and
7                (3) rentals or other payments required to be
8            made as a condition to the continued use or
9            possession, for purposes of the business of a
10            cannabis establishment, of property to which the
11            taxpayer has not taken or is not taking title or in
12            which he has no equity.
 
13    (e) Gross income; adjusted gross income; taxable income.
14        (1) In general. Subject to the provisions of paragraph
15    (2) and subsection (b) (3), for purposes of this Section
16    and Section 803(e), a taxpayer's gross income, adjusted
17    gross income, or taxable income for the taxable year shall
18    mean the amount of gross income, adjusted gross income or
19    taxable income properly reportable for federal income tax
20    purposes for the taxable year under the provisions of the
21    Internal Revenue Code. Taxable income may be less than
22    zero. However, for taxable years ending on or after
23    December 31, 1986, net operating loss carryforwards from
24    taxable years ending prior to December 31, 1986, may not
25    exceed the sum of federal taxable income for the taxable

 

 

HB4276- 147 -LRB099 13696 RLC 37653 b

1    year before net operating loss deduction, plus the excess
2    of addition modifications over subtraction modifications
3    for the taxable year. For taxable years ending prior to
4    December 31, 1986, taxable income may never be an amount in
5    excess of the net operating loss for the taxable year as
6    defined in subsections (c) and (d) of Section 172 of the
7    Internal Revenue Code, provided that when taxable income of
8    a corporation (other than a Subchapter S corporation),
9    trust, or estate is less than zero and addition
10    modifications, other than those provided by subparagraph
11    (E) of paragraph (2) of subsection (b) for corporations or
12    subparagraph (E) of paragraph (2) of subsection (c) for
13    trusts and estates, exceed subtraction modifications, an
14    addition modification must be made under those
15    subparagraphs for any other taxable year to which the
16    taxable income less than zero (net operating loss) is
17    applied under Section 172 of the Internal Revenue Code or
18    under subparagraph (E) of paragraph (2) of this subsection
19    (e) applied in conjunction with Section 172 of the Internal
20    Revenue Code.
21        (2) Special rule. For purposes of paragraph (1) of this
22    subsection, the taxable income properly reportable for
23    federal income tax purposes shall mean:
24            (A) Certain life insurance companies. In the case
25        of a life insurance company subject to the tax imposed
26        by Section 801 of the Internal Revenue Code, life

 

 

HB4276- 148 -LRB099 13696 RLC 37653 b

1        insurance company taxable income, plus the amount of
2        distribution from pre-1984 policyholder surplus
3        accounts as calculated under Section 815a of the
4        Internal Revenue Code;
5            (B) Certain other insurance companies. In the case
6        of mutual insurance companies subject to the tax
7        imposed by Section 831 of the Internal Revenue Code,
8        insurance company taxable income;
9            (C) Regulated investment companies. In the case of
10        a regulated investment company subject to the tax
11        imposed by Section 852 of the Internal Revenue Code,
12        investment company taxable income;
13            (D) Real estate investment trusts. In the case of a
14        real estate investment trust subject to the tax imposed
15        by Section 857 of the Internal Revenue Code, real
16        estate investment trust taxable income;
17            (E) Consolidated corporations. In the case of a
18        corporation which is a member of an affiliated group of
19        corporations filing a consolidated income tax return
20        for the taxable year for federal income tax purposes,
21        taxable income determined as if such corporation had
22        filed a separate return for federal income tax purposes
23        for the taxable year and each preceding taxable year
24        for which it was a member of an affiliated group. For
25        purposes of this subparagraph, the taxpayer's separate
26        taxable income shall be determined as if the election

 

 

HB4276- 149 -LRB099 13696 RLC 37653 b

1        provided by Section 243(b) (2) of the Internal Revenue
2        Code had been in effect for all such years;
3            (F) Cooperatives. In the case of a cooperative
4        corporation or association, the taxable income of such
5        organization determined in accordance with the
6        provisions of Section 1381 through 1388 of the Internal
7        Revenue Code, but without regard to the prohibition
8        against offsetting losses from patronage activities
9        against income from nonpatronage activities; except
10        that a cooperative corporation or association may make
11        an election to follow its federal income tax treatment
12        of patronage losses and nonpatronage losses. In the
13        event such election is made, such losses shall be
14        computed and carried over in a manner consistent with
15        subsection (a) of Section 207 of this Act and
16        apportioned by the apportionment factor reported by
17        the cooperative on its Illinois income tax return filed
18        for the taxable year in which the losses are incurred.
19        The election shall be effective for all taxable years
20        with original returns due on or after the date of the
21        election. In addition, the cooperative may file an
22        amended return or returns, as allowed under this Act,
23        to provide that the election shall be effective for
24        losses incurred or carried forward for taxable years
25        occurring prior to the date of the election. Once made,
26        the election may only be revoked upon approval of the

 

 

HB4276- 150 -LRB099 13696 RLC 37653 b

1        Director. The Department shall adopt rules setting
2        forth requirements for documenting the elections and
3        any resulting Illinois net loss and the standards to be
4        used by the Director in evaluating requests to revoke
5        elections. Public Act 96-932 is declaratory of
6        existing law;
7            (G) Subchapter S corporations. In the case of: (i)
8        a Subchapter S corporation for which there is in effect
9        an election for the taxable year under Section 1362 of
10        the Internal Revenue Code, the taxable income of such
11        corporation determined in accordance with Section
12        1363(b) of the Internal Revenue Code, except that
13        taxable income shall take into account those items
14        which are required by Section 1363(b)(1) of the
15        Internal Revenue Code to be separately stated; and (ii)
16        a Subchapter S corporation for which there is in effect
17        a federal election to opt out of the provisions of the
18        Subchapter S Revision Act of 1982 and have applied
19        instead the prior federal Subchapter S rules as in
20        effect on July 1, 1982, the taxable income of such
21        corporation determined in accordance with the federal
22        Subchapter S rules as in effect on July 1, 1982; and
23            (H) Partnerships. In the case of a partnership,
24        taxable income determined in accordance with Section
25        703 of the Internal Revenue Code, except that taxable
26        income shall take into account those items which are

 

 

HB4276- 151 -LRB099 13696 RLC 37653 b

1        required by Section 703(a)(1) to be separately stated
2        but which would be taken into account by an individual
3        in calculating his taxable income.
4        (3) Recapture of business expenses on disposition of
5    asset or business. Notwithstanding any other law to the
6    contrary, if in prior years income from an asset or
7    business has been classified as business income and in a
8    later year is demonstrated to be non-business income, then
9    all expenses, without limitation, deducted in such later
10    year and in the 2 immediately preceding taxable years
11    related to that asset or business that generated the
12    non-business income shall be added back and recaptured as
13    business income in the year of the disposition of the asset
14    or business. Such amount shall be apportioned to Illinois
15    using the greater of the apportionment fraction computed
16    for the business under Section 304 of this Act for the
17    taxable year or the average of the apportionment fractions
18    computed for the business under Section 304 of this Act for
19    the taxable year and for the 2 immediately preceding
20    taxable years.
 
21    (f) Valuation limitation amount.
22        (1) In general. The valuation limitation amount
23    referred to in subsections (a) (2) (G), (c) (2) (I) and
24    (d)(2) (E) is an amount equal to:
25            (A) The sum of the pre-August 1, 1969 appreciation

 

 

HB4276- 152 -LRB099 13696 RLC 37653 b

1        amounts (to the extent consisting of gain reportable
2        under the provisions of Section 1245 or 1250 of the
3        Internal Revenue Code) for all property in respect of
4        which such gain was reported for the taxable year; plus
5            (B) The lesser of (i) the sum of the pre-August 1,
6        1969 appreciation amounts (to the extent consisting of
7        capital gain) for all property in respect of which such
8        gain was reported for federal income tax purposes for
9        the taxable year, or (ii) the net capital gain for the
10        taxable year, reduced in either case by any amount of
11        such gain included in the amount determined under
12        subsection (a) (2) (F) or (c) (2) (H).
13        (2) Pre-August 1, 1969 appreciation amount.
14            (A) If the fair market value of property referred
15        to in paragraph (1) was readily ascertainable on August
16        1, 1969, the pre-August 1, 1969 appreciation amount for
17        such property is the lesser of (i) the excess of such
18        fair market value over the taxpayer's basis (for
19        determining gain) for such property on that date
20        (determined under the Internal Revenue Code as in
21        effect on that date), or (ii) the total gain realized
22        and reportable for federal income tax purposes in
23        respect of the sale, exchange or other disposition of
24        such property.
25            (B) If the fair market value of property referred
26        to in paragraph (1) was not readily ascertainable on

 

 

HB4276- 153 -LRB099 13696 RLC 37653 b

1        August 1, 1969, the pre-August 1, 1969 appreciation
2        amount for such property is that amount which bears the
3        same ratio to the total gain reported in respect of the
4        property for federal income tax purposes for the
5        taxable year, as the number of full calendar months in
6        that part of the taxpayer's holding period for the
7        property ending July 31, 1969 bears to the number of
8        full calendar months in the taxpayer's entire holding
9        period for the property.
10            (C) The Department shall prescribe such
11        regulations as may be necessary to carry out the
12        purposes of this paragraph.
 
13    (g) Double deductions. Unless specifically provided
14otherwise, nothing in this Section shall permit the same item
15to be deducted more than once.
 
16    (h) Legislative intention. Except as expressly provided by
17this Section there shall be no modifications or limitations on
18the amounts of income, gain, loss or deduction taken into
19account in determining gross income, adjusted gross income or
20taxable income for federal income tax purposes for the taxable
21year, or in the amount of such items entering into the
22computation of base income and net income under this Act for
23such taxable year, whether in respect of property values as of
24August 1, 1969 or otherwise.

 

 

HB4276- 154 -LRB099 13696 RLC 37653 b

1(Source: P.A. 96-45, eff. 7-15-09; 96-120, eff. 8-4-09; 96-198,
2eff. 8-10-09; 96-328, eff. 8-11-09; 96-520, eff. 8-14-09;
396-835, eff. 12-16-09; 96-932, eff. 1-1-11; 96-935, eff.
46-21-10; 96-1214, eff. 7-22-10; 97-333, eff. 8-12-11; 97-507,
5eff. 8-23-11; 97-905, eff. 8-7-12.)
 
6    Section 920. The Clerks of Courts Act is amended by
7changing Sections 16, 27.1a, 27.2a, and 27.3b as follows:
 
8    (705 ILCS 105/16)  (from Ch. 25, par. 16)
9    Sec. 16. Records kept by the clerks of the circuit courts
10are subject to the provisions of "The Local Records Act",
11approved August 18, 1961, as amended.
12    Unless otherwise provided by rule or administrative order
13of the Supreme Court, the respective clerks of the circuit
14courts shall keep in their offices the following books:
15    1. A general docket, upon which shall be entered all suits,
16in the order in which they are commenced.
17    2. Two well-bound books, to be denominated "Plaintiff's
18Index to Court Records," and "Defendant's Index to Court
19Records" to be ruled and printed substantially in the following
20manner:
21........
22PlaintiffsDefendantsKind ofDateRecordPages
23ActionCommencedBook
24........

 

 

HB4276- 155 -LRB099 13696 RLC 37653 b

1........
2........
3Date ofJudgment
4judgmentdocket
5........
6Book Page
7........
8CertificateSatisfied
9CertificateCertificateofor notNumber
10of levyof saleredemptionsatisfied of case
11........
12Fee BookBook PageBook PageBook Page
13........
14    All cases shall be entered in such books, in alphabetical
15order, by the name of each plaintiff and defendant. The books
16shall set forth the names of the parties, kind of action, date
17commenced, the record books and pages on which the cases are
18recorded, the date of judgment, books and pages of the judgment
19dockets, fee book, certificates of levy, sale and redemption
20records on which they are entered satisfied or not satisfied,
21and number of case. The defendant's index shall be ruled and
22printed in the same manner as the plaintiff's except the
23parties shall be reversed.
24    3. Proper books of record, with indices, showing the names
25of all parties to any action or judgment therein recorded, with
26a reference to the page where it is recorded.

 

 

HB4276- 156 -LRB099 13696 RLC 37653 b

1    4. A judgment docket, in which all final judgments (except
2child support orders as hereinafter provided) shall be minuted
3at the time they are entered, or within 60 days thereafter in
4alphabetical order, by the name of every person against whom
5the judgment is entered, showing, in the proper columns ruled
6for that purpose, the names of the parties, the date, nature of
7the judgment, amount of the judgment and costs in separate
8items, for which it is issued, to whom issued, when returned,
9and the manner of its enforcement; a blank column shall be kept
10in which may be entered a note of the satisfaction or other
11disposition of the judgment or order and when satisfied by
12enforcement or otherwise, or set aside or enjoined; the clerk
13shall enter a minute thereof in such column, showing how
14disposed of, the date and the book and page, where the evidence
15thereof is to be found. In the case of child support orders or
16modifications of such orders entered on or after May 1, 1987,
17the clerk shall minute such orders or modifications in the
18manner and form provided herein but shall not minute every
19child support installment when due or every child support
20payment when made. Such dockets may be searched by persons, at
21all reasonable times without fee.
22    5. A fee book, in which shall be distinctly set down, in
23items, the proper title of the cause and heads, the cost of
24each action, including clerk's, sheriff's and witness' fees,
25stating the name of each witness having claimed attendance in
26respect of the trial or hearing of such action with the number

 

 

HB4276- 157 -LRB099 13696 RLC 37653 b

1of days attended. It shall not be necessary to insert the cost
2in the judgment; but whenever an action is determined and final
3judgment entered, the costs of each party litigant shall be
4made up and entered in such fee book, which shall be considered
5a part of the record and judgment, subject, however, at all
6times to be corrected by the court; and the prevailing party
7shall be considered as having recovered judgment for the amount
8of the costs so taxed in his or her favor, and the same shall be
9included in the certified copy of such judgment, and a bill
10thereof accompanying certified copy of the judgment. If any
11clerk shall issue a fee bill or a bill of costs, with the
12certified copy of the judgment without first entering the same
13in the fee book, or if any such bill of costs or fee bill shall
14be issued which shall not be in substance a copy of the
15recorded bill, the same shall be void. Any person having paid
16such bill of costs or fee bill, may recover from the clerk the
17amount thereof, with costs of the action, in any circuit court.
18    6. Such other books of record and entry as are provided by
19law, or may be required in the proper performance of their
20duties. All records, dockets and books required by law to be
21kept by such clerks shall be deemed public records, and shall
22at all times be open to inspection without fee or reward, and
23all persons shall have free access for inspection and
24examination to such records, docket and books, and also to all
25papers on file in the different clerks' offices and shall have
26the right to take memoranda and abstracts thereto.

 

 

HB4276- 158 -LRB099 13696 RLC 37653 b

1    7. Upon final disposition and payment of all fines and
2costs in relation to a regulatory offense after a court
3appearance before a judge, the judge shall order the sealing of
4the records of or relating to the regulatory offense from the
5official records kept by the circuit court clerk, as well as
6the obliteration of the name of the defendant from the official
7index requested to be kept by the circuit court clerk under
8this Section. Upon final disposition and payment of all fines
9and costs in relation to a regulatory offense when a court
10appearance before a judge did not occur, the circuit court
11clerk shall immediately seek a court order to seal the records
12of or relating to the regulatory offense from the official
13records kept by the circuit court clerk, as well as the
14obliteration of the name of the defendant from the official
15index requested to be kept by the circuit court clerk under
16this Section. Upon entry of a sealing order, no information of
17any character relating to its records shall be given or
18furnished by the circuit court clerk to any person, bureau, or
19institution other than as provided in this Act or other State
20law, or when a governmental unit is required by state or
21federal law to consider this information in the performance of
22its duties. The circuit court clerk shall retain the records
23sealed under this clause 7. The sealed records maintained under
24this clause, however, are exempt from disclosure under the
25Freedom of Information Act.
26(Source: P.A. 85-1156.)
 

 

 

HB4276- 159 -LRB099 13696 RLC 37653 b

1    (705 ILCS 105/27.1a)  (from Ch. 25, par. 27.1a)
2    Sec. 27.1a. The fees of the clerks of the circuit court in
3all counties having a population of not more than 500,000
4inhabitants in the instances described in this Section shall be
5as provided in this Section. In those instances where a minimum
6and maximum fee is stated, the clerk of the circuit court must
7charge the minimum fee listed and may charge up to the maximum
8fee if the county board has by resolution increased the fee.
9The fees shall be paid in advance and shall be as follows:
10(a) Civil Cases.
11        The fee for filing a complaint, petition, or other
12    pleading initiating a civil action, with the following
13    exceptions, shall be a minimum of $40 and a maximum of
14    $160.
15            (A) When the amount of money or damages or the
16        value of personal property claimed does not exceed
17        $250, $10.
18            (B) When that amount exceeds $250 but does not
19        exceed $500, a minimum of $10 and a maximum of $20.
20            (C) When that amount exceeds $500 but does not
21        exceed $2500, a minimum of $25 and a maximum of $40.
22            (D) When that amount exceeds $2500 but does not
23        exceed $15,000, a minimum of $25 and a maximum of $75.
24            (E) For the exercise of eminent domain, a minimum
25        of $45 and a maximum of $150. For each additional lot

 

 

HB4276- 160 -LRB099 13696 RLC 37653 b

1        or tract of land or right or interest therein subject
2        to be condemned, the damages in respect to which shall
3        require separate assessment by a jury, a minimum of $45
4        and a maximum of $150.
5(a-1) Family.
6        For filing a petition under the Juvenile Court Act of
7    1987, $25.
8        For filing a petition for a marriage license, $10.
9        For performing a marriage in court, $10.
10        For filing a petition under the Illinois Parentage Act
11    of 1984, $40.
12(b) Forcible Entry and Detainer.
13        In each forcible entry and detainer case when the
14    plaintiff seeks possession only or unites with his or her
15    claim for possession of the property a claim for rent or
16    damages or both in the amount of $15,000 or less, a minimum
17    of $10 and a maximum of $50. When the plaintiff unites his
18    or her claim for possession with a claim for rent or
19    damages or both exceeding $15,000, a minimum of $40 and a
20    maximum of $160.
21(c) Counterclaim or Joining Third Party Defendant.
22        When any defendant files a counterclaim as part of his
23    or her answer or otherwise or joins another party as a
24    third party defendant, or both, the defendant shall pay a
25    fee for each counterclaim or third party action in an
26    amount equal to the fee he or she would have had to pay had

 

 

HB4276- 161 -LRB099 13696 RLC 37653 b

1    he or she brought a separate action for the relief sought
2    in the counterclaim or against the third party defendant,
3    less the amount of the appearance fee, if that has been
4    paid.
5(d) Confession of Judgment.
6        In a confession of judgment when the amount does not
7    exceed $1500, a minimum of $20 and a maximum of $50. When
8    the amount exceeds $1500, but does not exceed $15,000, a
9    minimum of $40 and a maximum of $115. When the amount
10    exceeds $15,000, a minimum of $40 and a maximum of $200.
11(e) Appearance.
12        The fee for filing an appearance in each civil case
13    shall be a minimum of $15 and a maximum of $60, except as
14    follows:
15            (A) When the plaintiff in a forcible entry and
16        detainer case seeks possession only, a minimum of $10
17        and a maximum of $50.
18            (B) When the amount in the case does not exceed
19        $1500, a minimum of $10 and a maximum of $30.
20            (C) When that amount exceeds $1500 but does not
21        exceed $15,000, a minimum of $15 and a maximum of $60.
22(f) Garnishment, Wage Deduction, and Citation.
23        In garnishment affidavit, wage deduction affidavit,
24    and citation petition when the amount does not exceed
25    $1,000, a minimum of $5 and a maximum of $15; when the
26    amount exceeds $1,000 but does not exceed $5,000, a minimum

 

 

HB4276- 162 -LRB099 13696 RLC 37653 b

1    of $5 and a maximum of $30; and when the amount exceeds
2    $5,000, a minimum of $5 and a maximum of $50.
3(g) Petition to Vacate or Modify.
4        (1) Petition to vacate or modify any final judgment or
5    order of court, except in forcible entry and detainer cases
6    and small claims cases or a petition to reopen an estate,
7    to modify, terminate, or enforce a judgment or order for
8    child or spousal support, or to modify, suspend, or
9    terminate an order for withholding, if filed before 30 days
10    after the entry of the judgment or order, a minimum of $20
11    and a maximum of $50.
12        (2) Petition to vacate or modify any final judgment or
13    order of court, except a petition to modify, terminate, or
14    enforce a judgment or order for child or spousal support or
15    to modify, suspend, or terminate an order for withholding,
16    if filed later than 30 days after the entry of the judgment
17    or order, a minimum of $20 and a maximum of $75.
18        (3) Petition to vacate order of bond forfeiture, a
19    minimum of $10 and a maximum of $40.
20(h) Mailing.
21        When the clerk is required to mail, the fee will be a
22    minimum of $2 and a maximum of $10, plus the cost of
23    postage.
24(i) Certified Copies.
25        Each certified copy of a judgment after the first,
26    except in small claims and forcible entry and detainer

 

 

HB4276- 163 -LRB099 13696 RLC 37653 b

1    cases, a minimum of $2 and a maximum of $10.
2(j) Habeas Corpus.
3        For filing a petition for relief by habeas corpus, a
4    minimum of $60 and a maximum of $100.
5(k) Certification, Authentication, and Reproduction.
6        (1) Each certification or authentication for taking
7    the acknowledgment of a deed or other instrument in writing
8    with the seal of office, a minimum of $2 and a maximum of
9    $6.
10        (2) Court appeals when original documents are
11    forwarded, under 100 pages, plus delivery and costs, a
12    minimum of $20 and a maximum of $60.
13        (3) Court appeals when original documents are
14    forwarded, over 100 pages, plus delivery and costs, a
15    minimum of $50 and a maximum of $150.
16        (4) Court appeals when original documents are
17    forwarded, over 200 pages, an additional fee of a minimum
18    of 20 cents and a maximum of 25 cents per page.
19        (5) For reproduction of any document contained in the
20    clerk's files:
21            (A) First page, a minimum of $1 and a maximum of
22        $2.
23            (B) Next 19 pages, 50 cents per page.
24            (C) All remaining pages, 25 cents per page.
25(l) Remands.
26        In any cases remanded to the Circuit Court from the

 

 

HB4276- 164 -LRB099 13696 RLC 37653 b

1    Supreme Court or the Appellate Court for a new trial, the
2    clerk shall file the remanding order and reinstate the case
3    with either its original number or a new number. The Clerk
4    shall not charge any new or additional fee for the
5    reinstatement. Upon reinstatement the Clerk shall advise
6    the parties of the reinstatement. A party shall have the
7    same right to a jury trial on remand and reinstatement as
8    he or she had before the appeal, and no additional or new
9    fee or charge shall be made for a jury trial after remand.
10(m) Record Search.
11        For each record search, within a division or municipal
12    district, the clerk shall be entitled to a search fee of a
13    minimum of $4 and a maximum of $6 for each year searched.
14(n) Hard Copy.
15        For each page of hard copy print output, when case
16    records are maintained on an automated medium, the clerk
17    shall be entitled to a fee of a minimum of $4 and a maximum
18    of $6.
19(o) Index Inquiry and Other Records.
20        No fee shall be charged for a single
21    plaintiff/defendant index inquiry or single case record
22    inquiry when this request is made in person and the records
23    are maintained in a current automated medium, and when no
24    hard copy print output is requested. The fees to be charged
25    for management records, multiple case records, and
26    multiple journal records may be specified by the Chief

 

 

HB4276- 165 -LRB099 13696 RLC 37653 b

1    Judge pursuant to the guidelines for access and
2    dissemination of information approved by the Supreme
3    Court.
4(p) (Blank).
5(q) Alias Summons.
6        For each alias summons or citation issued by the clerk,
7    a minimum of $2 and a maximum of $5.
8(r) Other Fees.
9        Any fees not covered in this Section shall be set by
10    rule or administrative order of the Circuit Court with the
11    approval of the Administrative Office of the Illinois
12    Courts.
13        The clerk of the circuit court may provide additional
14    services for which there is no fee specified by statute in
15    connection with the operation of the clerk's office as may
16    be requested by the public and agreed to by the clerk and
17    approved by the chief judge of the circuit court. Any
18    charges for additional services shall be as agreed to
19    between the clerk and the party making the request and
20    approved by the chief judge of the circuit court. Nothing
21    in this subsection shall be construed to require any clerk
22    to provide any service not otherwise required by law.
23(s) Jury Services.
24        The clerk shall be entitled to receive, in addition to
25    other fees allowed by law, the sum of a minimum of $62.50
26    and a maximum of $212.50, as a fee for the services of a

 

 

HB4276- 166 -LRB099 13696 RLC 37653 b

1    jury in every civil action not quasi-criminal in its nature
2    and not a proceeding for the exercise of the right of
3    eminent domain and in every other action wherein the right
4    of trial by jury is or may be given by law. The jury fee
5    shall be paid by the party demanding a jury at the time of
6    filing the jury demand. If the fee is not paid by either
7    party, no jury shall be called in the action or proceeding,
8    and the same shall be tried by the court without a jury.
9(t) Voluntary Assignment.
10        For filing each deed of voluntary assignment, a minimum
11    of $10 and a maximum of $20; for recording the same, a
12    minimum of 25 cents and a maximum of 50 cents for each 100
13    words. Exceptions filed to claims presented to an assignee
14    of a debtor who has made a voluntary assignment for the
15    benefit of creditors shall be considered and treated, for
16    the purpose of taxing costs therein, as actions in which
17    the party or parties filing the exceptions shall be
18    considered as party or parties plaintiff, and the claimant
19    or claimants as party or parties defendant, and those
20    parties respectively shall pay to the clerk the same fees
21    as provided by this Section to be paid in other actions.
22(u) Expungement Petition.
23        The clerk shall be entitled to receive a fee of a
24    minimum of $15 and a maximum of $60 for each expungement
25    petition filed and an additional fee of a minimum of $2 and
26    a maximum of $4 for each certified copy of an order to

 

 

HB4276- 167 -LRB099 13696 RLC 37653 b

1    expunge arrest records.
2(v) Probate.
3        The clerk is entitled to receive the fees specified in
4    this subsection (v), which shall be paid in advance, except
5    that, for good cause shown, the court may suspend, reduce,
6    or release the costs payable under this subsection:
7        (1) For administration of the estate of a decedent
8    (whether testate or intestate) or of a missing person, a
9    minimum of $50 and a maximum of $150, plus the fees
10    specified in subsection (v)(3), except:
11            (A) When the value of the real and personal
12        property does not exceed $15,000, the fee shall be a
13        minimum of $25 and a maximum of $40.
14            (B) When (i) proof of heirship alone is made, (ii)
15        a domestic or foreign will is admitted to probate
16        without administration (including proof of heirship),
17        or (iii) letters of office are issued for a particular
18        purpose without administration of the estate, the fee
19        shall be a minimum of $10 and a maximum of $40.
20            (C) For filing a petition to sell Real Estate, $50.
21        (2) For administration of the estate of a ward, a
22    minimum of $50 and a maximum of $75, plus the fees
23    specified in subsection (v)(3), except:
24            (A) When the value of the real and personal
25        property does not exceed $15,000, the fee shall be a
26        minimum of $25 and a maximum of $40.

 

 

HB4276- 168 -LRB099 13696 RLC 37653 b

1            (B) When (i) letters of office are issued to a
2        guardian of the person or persons, but not of the
3        estate or (ii) letters of office are issued in the
4        estate of a ward without administration of the estate,
5        including filing or joining in the filing of a tax
6        return or releasing a mortgage or consenting to the
7        marriage of the ward, the fee shall be a minimum of $10
8        and a maximum of $20.
9            (C) For filing a Petition to sell Real Estate, $50.
10        (3) In addition to the fees payable under subsection
11    (v)(1) or (v)(2) of this Section, the following fees are
12    payable:
13            (A) For each account (other than one final account)
14        filed in the estate of a decedent, or ward, a minimum
15        of $10 and a maximum of $25.
16            (B) For filing a claim in an estate when the amount
17        claimed is $150 or more but less than $500, a minimum
18        of $10 and a maximum of $25; when the amount claimed is
19        $500 or more but less than $10,000, a minimum of $10
20        and a maximum of $40; when the amount claimed is
21        $10,000 or more, a minimum of $10 and a maximum of $60;
22        provided that the court in allowing a claim may add to
23        the amount allowed the filing fee paid by the claimant.
24            (C) For filing in an estate a claim, petition, or
25        supplemental proceeding based upon an action seeking
26        equitable relief including the construction or contest

 

 

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1        of a will, enforcement of a contract to make a will,
2        and proceedings involving testamentary trusts or the
3        appointment of testamentary trustees, a minimum of $40
4        and a maximum of $60.
5            (D) For filing in an estate (i) the appearance of
6        any person for the purpose of consent or (ii) the
7        appearance of an executor, administrator,
8        administrator to collect, guardian, guardian ad litem,
9        or special administrator, no fee.
10            (E) Except as provided in subsection (v)(3)(D),
11        for filing the appearance of any person or persons, a
12        minimum of $10 and a maximum of $30.
13            (F) For each jury demand, a minimum of $62.50 and a
14        maximum of $137.50.
15            (G) For disposition of the collection of a judgment
16        or settlement of an action or claim for wrongful death
17        of a decedent or of any cause of action of a ward, when
18        there is no other administration of the estate, a
19        minimum of $30 and a maximum of $50, less any amount
20        paid under subsection (v)(1)(B) or (v)(2)(B) except
21        that if the amount involved does not exceed $5,000, the
22        fee, including any amount paid under subsection
23        (v)(1)(B) or (v)(2)(B), shall be a minimum of $10 and a
24        maximum of $20.
25            (H) For each certified copy of letters of office,
26        of court order or other certification, a minimum of $1

 

 

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1        and a maximum of $2, plus a minimum of 50 cents and a
2        maximum of $1 per page in excess of 3 pages for the
3        document certified.
4            (I) For each exemplification, a minimum of $1 and a
5        maximum of $2, plus the fee for certification.
6        (4) The executor, administrator, guardian, petitioner,
7    or other interested person or his or her attorney shall pay
8    the cost of publication by the clerk directly to the
9    newspaper.
10        (5) The person on whose behalf a charge is incurred for
11    witness, court reporter, appraiser, or other miscellaneous
12    fee shall pay the same directly to the person entitled
13    thereto.
14        (6) The executor, administrator, guardian, petitioner,
15    or other interested person or his or her attorney shall pay
16    to the clerk all postage charges incurred by the clerk in
17    mailing petitions, orders, notices, or other documents
18    pursuant to the provisions of the Probate Act of 1975.
19(w) Criminal and Quasi-Criminal Costs and Fees.
20        (1) The clerk shall be entitled to costs in all
21    criminal and quasi-criminal cases from each person
22    convicted or sentenced to supervision therein as follows:
23            (A) Felony complaints, a minimum of $40 and a
24        maximum of $100.
25            (B) Misdemeanor complaints, a minimum of $25 and a
26        maximum of $75.

 

 

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1            (C) Business offense complaints, a minimum of $25
2        and a maximum of $75.
3            (D) Petty offense complaints, a minimum of $25 and
4        a maximum of $75.
5            (E) Minor traffic or ordinance violations, $10.
6            (E-5) Regulatory offense violations, $10.
7            (F) When court appearance required, $15.
8            (G) Motions to vacate or amend final orders, a
9        minimum of $20 and a maximum of $40.
10            (H) Motions to vacate bond forfeiture orders, a
11        minimum of $20 and a maximum of $40.
12            (I) Motions to vacate ex parte judgments, whenever
13        filed, a minimum of $20 and a maximum of $40.
14            (J) Motions to vacate judgment on forfeitures,
15        whenever filed, a minimum of $20 and a maximum of $40.
16            (K) Motions to vacate "failure to appear" or
17        "failure to comply" notices sent to the Secretary of
18        State, a minimum of $20 and a maximum of $40.
19        (2) In counties having a population of not more than
20    500,000 inhabitants, when the violation complaint is
21    issued by a municipal police department, the clerk shall be
22    entitled to costs from each person convicted therein as
23    follows:
24            (A) Minor traffic or ordinance violations, $10.
25            (A-5) Regulatory offense violations, $10.
26            (B) When court appearance required, $15.

 

 

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1        (3) In ordinance violation cases punishable by fine
2    only, the clerk of the circuit court shall be entitled to
3    receive, unless the fee is excused upon a finding by the
4    court that the defendant is indigent, in addition to other
5    fees or costs allowed or imposed by law, the sum of a
6    minimum of $62.50 and a maximum of $137.50 as a fee for the
7    services of a jury. The jury fee shall be paid by the
8    defendant at the time of filing his or her jury demand. If
9    the fee is not so paid by the defendant, no jury shall be
10    called, and the case shall be tried by the court without a
11    jury.
12(x) Transcripts of Judgment.
13        For the filing of a transcript of judgment, the clerk
14    shall be entitled to the same fee as if it were the
15    commencement of a new suit.
16(y) Change of Venue.
17        (1) For the filing of a change of case on a change of
18    venue, the clerk shall be entitled to the same fee as if it
19    were the commencement of a new suit.
20        (2) The fee for the preparation and certification of a
21    record on a change of venue to another jurisdiction, when
22    original documents are forwarded, a minimum of $10 and a
23    maximum of $40.
24(z) Tax objection complaints.
25        For each tax objection complaint containing one or more
26    tax objections, regardless of the number of parcels

 

 

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1    involved or the number of taxpayers joining on the
2    complaint, a minimum of $10 and a maximum of $50.
3(aa) Tax Deeds.
4        (1) Petition for tax deed, if only one parcel is
5    involved, a minimum of $45 and a maximum of $200.
6        (2) For each additional parcel, add a fee of a minimum
7    of $10 and a maximum of $60.
8(bb) Collections.
9        (1) For all collections made of others, except the
10    State and county and except in maintenance or child support
11    cases, a sum equal to a minimum of 2% and a maximum of 2.5%
12    of the amount collected and turned over.
13        (2) Interest earned on any funds held by the clerk
14    shall be turned over to the county general fund as an
15    earning of the office.
16        (3) For any check, draft, or other bank instrument
17    returned to the clerk for non-sufficient funds, account
18    closed, or payment stopped, $25.
19        (4) In child support and maintenance cases, the clerk,
20    if authorized by an ordinance of the county board, may
21    collect an annual fee of up to $36 from the person making
22    payment for maintaining child support records and the
23    processing of support orders to the State of Illinois KIDS
24    system and the recording of payments issued by the State
25    Disbursement Unit for the official record of the Court.
26    This fee shall be in addition to and separate from amounts

 

 

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1    ordered to be paid as maintenance or child support and
2    shall be deposited into a Separate Maintenance and Child
3    Support Collection Fund, of which the clerk shall be the
4    custodian, ex-officio, to be used by the clerk to maintain
5    child support orders and record all payments issued by the
6    State Disbursement Unit for the official record of the
7    Court. The clerk may recover from the person making the
8    maintenance or child support payment any additional cost
9    incurred in the collection of this annual fee.
10        The clerk shall also be entitled to a fee of $5 for
11    certifications made to the Secretary of State as provided
12    in Section 7-703 of the Family Financial Responsibility Law
13    and these fees shall also be deposited into the Separate
14    Maintenance and Child Support Collection Fund.
15(cc) Corrections of Numbers.
16        For correction of the case number, case title, or
17    attorney computer identification number, if required by
18    rule of court, on any document filed in the clerk's office,
19    to be charged against the party that filed the document, a
20    minimum of $10 and a maximum of $25.
21(dd) Exceptions.
22        (1) The fee requirements of this Section shall not
23    apply to police departments or other law enforcement
24    agencies. In this Section, "law enforcement agency" means
25    an agency of the State or a unit of local government which
26    is vested by law or ordinance with the duty to maintain

 

 

HB4276- 175 -LRB099 13696 RLC 37653 b

1    public order and to enforce criminal laws or ordinances.
2    "Law enforcement agency" also means the Attorney General or
3    any state's attorney.
4        (2) No fee provided herein shall be charged to any unit
5    of local government or school district.
6        (3) The fee requirements of this Section shall not
7    apply to any action instituted under subsection (b) of
8    Section 11-31-1 of the Illinois Municipal Code by a private
9    owner or tenant of real property within 1200 feet of a
10    dangerous or unsafe building seeking an order compelling
11    the owner or owners of the building to take any of the
12    actions authorized under that subsection.
13        (4) The fee requirements of this Section shall not
14    apply to the filing of any commitment petition or petition
15    for an order authorizing the administration of
16    psychotropic medication or electroconvulsive therapy under
17    the Mental Health and Developmental Disabilities Code.
18(ee) Adoptions.
19        (1) For an adoption...............................$65
20        (2) Upon good cause shown, the court may waive the
21    adoption filing fee in a special needs adoption. The term
22    "special needs adoption" shall have the meaning ascribed to
23    it by the Illinois Department of Children and Family
24    Services.
25(ff) Adoption exemptions.
26        No fee other than that set forth in subsection (ee)

 

 

HB4276- 176 -LRB099 13696 RLC 37653 b

1    shall be charged to any person in connection with an
2    adoption proceeding nor may any fee be charged for
3    proceedings for the appointment of a confidential
4    intermediary under the Adoption Act.
5(Source: P.A. 95-172, eff. 8-14-07; 95-331, eff. 8-21-07.)
 
6    (705 ILCS 105/27.2a)  (from Ch. 25, par. 27.2a)
7    Sec. 27.2a. The fees of the clerks of the circuit court in
8all counties having a population of 3,000,000 or more
9inhabitants in the instances described in this Section shall be
10as provided in this Section. In those instances where a minimum
11and maximum fee is stated, the clerk of the circuit court must
12charge the minimum fee listed and may charge up to the maximum
13fee if the county board has by resolution increased the fee.
14The fees shall be paid in advance and shall be as follows:
15(a) Civil Cases.
16        The fee for filing a complaint, petition, or other
17    pleading initiating a civil action, with the following
18    exceptions, shall be a minimum of $190 and a maximum of
19    $240.
20            (A) When the amount of money or damages or the
21        value of personal property claimed does not exceed
22        $250, a minimum of $15 and a maximum of $22.
23            (B) When that amount exceeds $250 but does not
24        exceed $1000, a minimum of $40 and a maximum of $75.
25            (C) When that amount exceeds $1000 but does not

 

 

HB4276- 177 -LRB099 13696 RLC 37653 b

1        exceed $2500, a minimum of $50 and a maximum of $80.
2            (D) When that amount exceeds $2500 but does not
3        exceed $5000, a minimum of $100 and a maximum of $130.
4            (E) When that amount exceeds $5000 but does not
5        exceed $15,000, $150.
6            (F) For the exercise of eminent domain, $150. For
7        each additional lot or tract of land or right or
8        interest therein subject to be condemned, the damages
9        in respect to which shall require separate assessment
10        by a jury, $150.
11            (G) For the final determination of parking,
12        standing, and compliance violations and final
13        administrative decisions issued after hearings
14        regarding vehicle immobilization and impoundment made
15        pursuant to Sections 3-704.1, 6-306.5, and 11-208.3 of
16        the Illinois Vehicle Code, $25.
17            (H) No fees shall be charged by the clerk to a
18        petitioner in any order of protection including, but
19        not limited to, filing, modifying, withdrawing,
20        certifying, or photocopying petitions for orders of
21        protection, or for issuing alias summons, or for any
22        related filing service, certifying, modifying,
23        vacating, or photocopying any orders of protection.
24(b) Forcible Entry and Detainer.
25        In each forcible entry and detainer case when the
26    plaintiff seeks possession only or unites with his or her

 

 

HB4276- 178 -LRB099 13696 RLC 37653 b

1    claim for possession of the property a claim for rent or
2    damages or both in the amount of $15,000 or less, a minimum
3    of $75 and a maximum of $140. When the plaintiff unites his
4    or her claim for possession with a claim for rent or
5    damages or both exceeding $15,000, a minimum of $225 and a
6    maximum of $335.
7(c) Counterclaim or Joining Third Party Defendant.
8        When any defendant files a counterclaim as part of his
9    or her answer or otherwise or joins another party as a
10    third party defendant, or both, the defendant shall pay a
11    fee for each counterclaim or third party action in an
12    amount equal to the fee he or she would have had to pay had
13    he or she brought a separate action for the relief sought
14    in the counterclaim or against the third party defendant,
15    less the amount of the appearance fee, if that has been
16    paid.
17(d) Confession of Judgment.
18        In a confession of judgment when the amount does not
19    exceed $1500, a minimum of $60 and a maximum of $70. When
20    the amount exceeds $1500, but does not exceed $5000, a
21    minimum of $75 and a maximum of $150. When the amount
22    exceeds $5000, but does not exceed $15,000, a minimum of
23    $175 and a maximum of $260. When the amount exceeds
24    $15,000, a minimum of $250 and a maximum of $310.
25(e) Appearance.
26        The fee for filing an appearance in each civil case

 

 

HB4276- 179 -LRB099 13696 RLC 37653 b

1    shall be a minimum of $75 and a maximum of $110, except as
2    follows:
3            (A) When the plaintiff in a forcible entry and
4        detainer case seeks possession only, a minimum of $40
5        and a maximum of $80.
6            (B) When the amount in the case does not exceed
7        $1500, a minimum of $40 and a maximum of $80.
8            (C) When that amount exceeds $1500 but does not
9        exceed $15,000, a minimum of $60 and a maximum of $90.
10(f) Garnishment, Wage Deduction, and Citation.
11        In garnishment affidavit, wage deduction affidavit,
12    and citation petition when the amount does not exceed
13    $1,000, a minimum of $15 and a maximum of $25; when the
14    amount exceeds $1,000 but does not exceed $5,000, a minimum
15    of $30 and a maximum of $45; and when the amount exceeds
16    $5,000, a minimum of $50 and a maximum of $80.
17(g) Petition to Vacate or Modify.
18        (1) Petition to vacate or modify any final judgment or
19    order of court, except in forcible entry and detainer cases
20    and small claims cases or a petition to reopen an estate,
21    to modify, terminate, or enforce a judgment or order for
22    child or spousal support, or to modify, suspend, or
23    terminate an order for withholding, if filed before 30 days
24    after the entry of the judgment or order, a minimum of $50
25    and a maximum of $60.
26        (2) Petition to vacate or modify any final judgment or

 

 

HB4276- 180 -LRB099 13696 RLC 37653 b

1    order of court, except a petition to modify, terminate, or
2    enforce a judgment or order for child or spousal support or
3    to modify, suspend, or terminate an order for withholding,
4    if filed later than 30 days after the entry of the judgment
5    or order, a minimum of $75 and a maximum of $90.
6        (3) Petition to vacate order of bond forfeiture, a
7    minimum of $40 and a maximum of $80.
8(h) Mailing.
9        When the clerk is required to mail, the fee will be a
10    minimum of $10 and a maximum of $15, plus the cost of
11    postage.
12(i) Certified Copies.
13        Each certified copy of a judgment after the first,
14    except in small claims and forcible entry and detainer
15    cases, a minimum of $15 and a maximum of $20.
16(j) Habeas Corpus.
17        For filing a petition for relief by habeas corpus, a
18    minimum of $125 and a maximum of $190.
19(k) Certification, Authentication, and Reproduction.
20        (1) Each certification or authentication for taking
21    the acknowledgment of a deed or other instrument in writing
22    with the seal of office, a minimum of $6 and a maximum of
23    $9.
24        (2) Court appeals when original documents are
25    forwarded, under 100 pages, plus delivery and costs, a
26    minimum of $75 and a maximum of $110.

 

 

HB4276- 181 -LRB099 13696 RLC 37653 b

1        (3) Court appeals when original documents are
2    forwarded, over 100 pages, plus delivery and costs, a
3    minimum of $150 and a maximum of $185.
4        (4) Court appeals when original documents are
5    forwarded, over 200 pages, an additional fee of a minimum
6    of 25 and a maximum of 30 cents per page.
7        (5) For reproduction of any document contained in the
8    clerk's files:
9            (A) First page, $2.
10            (B) Next 19 pages, 50 cents per page.
11            (C) All remaining pages, 25 cents per page.
12(l) Remands.
13        In any cases remanded to the Circuit Court from the
14    Supreme Court or the Appellate Court for a new trial, the
15    clerk shall file the remanding order and reinstate the case
16    with either its original number or a new number. The Clerk
17    shall not charge any new or additional fee for the
18    reinstatement. Upon reinstatement the Clerk shall advise
19    the parties of the reinstatement. A party shall have the
20    same right to a jury trial on remand and reinstatement as
21    he or she had before the appeal, and no additional or new
22    fee or charge shall be made for a jury trial after remand.
23(m) Record Search.
24        For each record search, within a division or municipal
25    district, the clerk shall be entitled to a search fee of a
26    minimum of $6 and a maximum of $9 for each year searched.

 

 

HB4276- 182 -LRB099 13696 RLC 37653 b

1(n) Hard Copy.
2        For each page of hard copy print output, when case
3    records are maintained on an automated medium, the clerk
4    shall be entitled to a fee of a minimum of $6 and a maximum
5    of $9.
6(o) Index Inquiry and Other Records.
7        No fee shall be charged for a single
8    plaintiff/defendant index inquiry or single case record
9    inquiry when this request is made in person and the records
10    are maintained in a current automated medium, and when no
11    hard copy print output is requested. The fees to be charged
12    for management records, multiple case records, and
13    multiple journal records may be specified by the Chief
14    Judge pursuant to the guidelines for access and
15    dissemination of information approved by the Supreme
16    Court.
17(p) (Blank).
18(q) Alias Summons.
19        For each alias summons or citation issued by the clerk,
20    a minimum of $5 and a maximum of $6.
21(r) Other Fees.
22        Any fees not covered in this Section shall be set by
23    rule or administrative order of the Circuit Court with the
24    approval of the Administrative Office of the Illinois
25    Courts.
26        The clerk of the circuit court may provide additional

 

 

HB4276- 183 -LRB099 13696 RLC 37653 b

1    services for which there is no fee specified by statute in
2    connection with the operation of the clerk's office as may
3    be requested by the public and agreed to by the clerk and
4    approved by the chief judge of the circuit court. Any
5    charges for additional services shall be as agreed to
6    between the clerk and the party making the request and
7    approved by the chief judge of the circuit court. Nothing
8    in this subsection shall be construed to require any clerk
9    to provide any service not otherwise required by law.
10(s) Jury Services.
11        The clerk shall be entitled to receive, in addition to
12    other fees allowed by law, the sum of a minimum of $212.50
13    and maximum of $230, as a fee for the services of a jury in
14    every civil action not quasi-criminal in its nature and not
15    a proceeding for the exercise of the right of eminent
16    domain and in every other action wherein the right of trial
17    by jury is or may be given by law. The jury fee shall be
18    paid by the party demanding a jury at the time of filing
19    the jury demand. If the fee is not paid by either party, no
20    jury shall be called in the action or proceeding, and the
21    same shall be tried by the court without a jury.
22(t) Voluntary Assignment.
23        For filing each deed of voluntary assignment, a minimum
24    of $20 and a maximum of $40; for recording the same, a
25    minimum of 50 and a maximum of $0.80 for each 100 words.
26    Exceptions filed to claims presented to an assignee of a

 

 

HB4276- 184 -LRB099 13696 RLC 37653 b

1    debtor who has made a voluntary assignment for the benefit
2    of creditors shall be considered and treated, for the
3    purpose of taxing costs therein, as actions in which the
4    party or parties filing the exceptions shall be considered
5    as party or parties plaintiff, and the claimant or
6    claimants as party or parties defendant, and those parties
7    respectively shall pay to the clerk the same fees as
8    provided by this Section to be paid in other actions.
9(u) Expungement Petition.
10        The clerk shall be entitled to receive a fee of a
11    minimum of $60 and a maximum of $120 for each expungement
12    petition filed and an additional fee of a minimum of $4 and
13    a maximum of $8 for each certified copy of an order to
14    expunge arrest records.
15(v) Probate.
16        The clerk is entitled to receive the fees specified in
17    this subsection (v), which shall be paid in advance, except
18    that, for good cause shown, the court may suspend, reduce,
19    or release the costs payable under this subsection:
20        (1) For administration of the estate of a decedent
21    (whether testate or intestate) or of a missing person, a
22    minimum of $150 and a maximum of $225, plus the fees
23    specified in subsection (v)(3), except:
24            (A) When the value of the real and personal
25        property does not exceed $15,000, the fee shall be a
26        minimum of $40 and a maximum of $65.

 

 

HB4276- 185 -LRB099 13696 RLC 37653 b

1            (B) When (i) proof of heirship alone is made, (ii)
2        a domestic or foreign will is admitted to probate
3        without administration (including proof of heirship),
4        or (iii) letters of office are issued for a particular
5        purpose without administration of the estate, the fee
6        shall be a minimum of $40 and a maximum of $65.
7        (2) For administration of the estate of a ward, a
8    minimum of $75 and a maximum of $110, plus the fees
9    specified in subsection (v)(3), except:
10            (A) When the value of the real and personal
11        property does not exceed $15,000, the fee shall be a
12        minimum of $40 and a maximum of $65.
13            (B) When (i) letters of office are issued to a
14        guardian of the person or persons, but not of the
15        estate or (ii) letters of office are issued in the
16        estate of a ward without administration of the estate,
17        including filing or joining in the filing of a tax
18        return or releasing a mortgage or consenting to the
19        marriage of the ward, the fee shall be a minimum of $20
20        and a maximum of $40.
21        (3) In addition to the fees payable under subsection
22    (v)(1) or (v)(2) of this Section, the following fees are
23    payable:
24            (A) For each account (other than one final account)
25        filed in the estate of a decedent, or ward, a minimum
26        of $25 and a maximum of $40.

 

 

HB4276- 186 -LRB099 13696 RLC 37653 b

1            (B) For filing a claim in an estate when the amount
2        claimed is $150 or more but less than $500, a minimum
3        of $20 and a maximum of $40; when the amount claimed is
4        $500 or more but less than $10,000, a minimum of $40
5        and a maximum of $65; when the amount claimed is
6        $10,000 or more, a minimum of $60 and a maximum of $90;
7        provided that the court in allowing a claim may add to
8        the amount allowed the filing fee paid by the claimant.
9            (C) For filing in an estate a claim, petition, or
10        supplemental proceeding based upon an action seeking
11        equitable relief including the construction or contest
12        of a will, enforcement of a contract to make a will,
13        and proceedings involving testamentary trusts or the
14        appointment of testamentary trustees, a minimum of $60
15        and a maximum of $90.
16            (D) For filing in an estate (i) the appearance of
17        any person for the purpose of consent or (ii) the
18        appearance of an executor, administrator,
19        administrator to collect, guardian, guardian ad litem,
20        or special administrator, no fee.
21            (E) Except as provided in subsection (v)(3)(D),
22        for filing the appearance of any person or persons, a
23        minimum of $30 and a maximum of $90.
24            (F) For each jury demand, a minimum of $137.50 and
25        a maximum of $180.
26            (G) For disposition of the collection of a judgment

 

 

HB4276- 187 -LRB099 13696 RLC 37653 b

1        or settlement of an action or claim for wrongful death
2        of a decedent or of any cause of action of a ward, when
3        there is no other administration of the estate, a
4        minimum of $50 and a maximum of $80, less any amount
5        paid under subsection (v)(1)(B) or (v)(2)(B) except
6        that if the amount involved does not exceed $5,000, the
7        fee, including any amount paid under subsection
8        (v)(1)(B) or (v)(2)(B), shall be a minimum of $20 and a
9        maximum of $40.
10            (H) For each certified copy of letters of office,
11        of court order or other certification, a minimum of $2
12        and a maximum of $4, plus $1 per page in excess of 3
13        pages for the document certified.
14            (I) For each exemplification, $2, plus the fee for
15        certification.
16        (4) The executor, administrator, guardian, petitioner,
17    or other interested person or his or her attorney shall pay
18    the cost of publication by the clerk directly to the
19    newspaper.
20        (5) The person on whose behalf a charge is incurred for
21    witness, court reporter, appraiser, or other miscellaneous
22    fee shall pay the same directly to the person entitled
23    thereto.
24        (6