Bill Status of SB0157  102nd General Assembly


Short Description:  INC TAX-RIVER EDGE CREDIT

Senate Sponsors
Sen. Michael E. Hastings - David Koehler - Steve Stadelman - Cristina Castro - Christopher Belt, Elgie R. Sims, Jr. and Laura Ellman

House Sponsors
(Rep. Michael J. Zalewski - Maura Hirschauer - Anne Stava-Murray - Katie Stuart - Dave Vella, Maurice A. West, II, Stephanie A. Kifowit, Barbara Hernandez, Joe Sosnowski, Keith R. Wheeler, Suzanne Ness, Anna Moeller, Tony McCombie, Jonathan Carroll, Angelica Guerrero-Cuellar, Ann M. Williams, Jawaharial Williams, Michael Kelly, Fred Crespo, Sue Scherer, Mark L. Walker, Lindsey LaPointe, Sonya M. Harper, Robyn Gabel, Robert Rita, William Davis, Jaime M. Andrade, Jr., Michelle Mussman, Janet Yang Rohr, Bob Morgan, Denyse Wang Stoneback, Jennifer Gong-Gershowitz, Debbie Meyers-Martin, Michael Halpin, Theresa Mah, Aaron M. Ortiz, Margaret Croke, Eva Dina Delgado, Justin Slaughter, Kambium Buckner, Daniel Didech and Sam Yingling)

Last Action
DateChamber Action
  4/19/2022SenatePublic Act . . . . . . . . . 102-0700

Statutes Amended In Order of Appearance
35 ILCS 5/221


Synopsis As Introduced
Amends the Illinois Income Tax Act. Provides that the credit for expenditures incurred in the restoration and preservation of a qualified historic structure located in a River Edge Redevelopment Zone applies for taxable years ending prior to January 1, 2027 (currently January 1, 2022). Effective immediately.

House Floor Amendment No. 2
Deletes reference to:
35 ILCS 5/221
Adds reference to:
35 ILCS 10/5-5
35 ILCS 10/5-15
35 ILCS 10/5-20
35 ILCS 10/5-77
65 ILCS 115/10-3
35 ILCS 5/213
35 ILCS 16/10
35 ILCS 16/42
35 ILCS 16/46 new
30 ILCS 105/5.970 new
35 ILCS 17/10-20
35 ILCS 105/3-5.1 new
35 ILCS 105/3-10
35 ILCS 105/3-41
35 ILCS 105/3-42.5 new
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 120/2-10
35 ILCS 505/3d new
35 ILCS 5/223
35 ILCS 105/3-8
35 ILCS 110/3-8
35 ILCS 115/3-8
35 ILCS 120/2-9
35 ILCS 5/704A
5 ILCS 100/5-45.21 new
30 ILCS 105/8g-1
35 ILCS 5/208.5 new
35 ILCS 5/212.1 new
35 ILCS 5/901
30 ILCS 105/6z-108
35 ILCS 505/2from Ch. 120, par. 418
35 ILCS 505/8afrom Ch. 120, par. 424a
35 ILCS 505/17from Ch. 120, par. 433
415 ILCS 125/320
20 ILCS 686/10
20 ILCS 686/20
35 ILCS 5/212
30 ILCS 105/5.971 new
30 ILCS 105/6z-17from Ch. 127, par. 142z-17
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
30 ILCS 105/6z-130 new
35 ILCS 105/3-10
35 ILCS 105/3afrom Ch. 120, par. 439.3a
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 110/3-10from Ch. 120, par. 439.33-10
35 ILCS 110/9from Ch. 120, par. 439.39
35 ILCS 115/3-10from Ch. 120, par. 439.103-10
35 ILCS 115/9from Ch. 120, par. 439.109
35 ILCS 120/2-10
35 ILCS 120/3from Ch. 120, par. 442
50 ILCS 470/10
50 ILCS 470/31
55 ILCS 5/5-1006from Ch. 34, par. 5-1006
55 ILCS 5/5-1006.5
55 ILCS 5/5-1006.7
55 ILCS 5/5-1007from Ch. 34, par. 5-1007
65 ILCS 5/8-11-1from Ch. 24, par. 8-11-1
65 ILCS 5/8-11-1.3from Ch. 24, par. 8-11-1.3
65 ILCS 5/8-11-1.4from Ch. 24, par. 8-11-1.4
65 ILCS 5/8-11-1.6
65 ILCS 5/8-11-1.7
65 ILCS 5/8-11-5from Ch. 24, par. 8-11-5
65 ILCS 5/11-74.3-6
70 ILCS 750/25
70 ILCS 1605/30
70 ILCS 3615/4.03from Ch. 111 2/3, par. 704.03
35 ILCS 105/3-6
35 ILCS 105/3-10
35 ILCS 105/9from Ch. 120, par. 439.9
35 ILCS 120/2-8
35 ILCS 120/2-10
35 ILCS 120/3from Ch. 120, par. 442
30 ILCS 105/6z-18from Ch. 127, par. 142z-18
30 ILCS 105/6z-20from Ch. 127, par. 142z-20
35 ILCS 105/3-5
35 ILCS 110/3-5
35 ILCS 115/3-5
35 ILCS 120/2-5
35 ILCS 105/3-5
35 ILCS 110/3-5
35 ILCS 115/3-5
35 ILCS 120/2-5
30 ILCS 105/8g-1
35 ILCS 5/225
5 ILCS 100/5-45.22 new
35 ILCS 5/232 new
35 ILCS 525/10-5
820 ILCS 405/401from Ch. 48, par. 401
820 ILCS 405/403from Ch. 48, par. 403
820 ILCS 405/703from Ch. 48, par. 453
820 ILCS 405/1505from Ch. 48, par. 575
820 ILCS 405/1506.6
820 ILCS 405/2100from Ch. 48, par. 660

Replaces everything after the enacting clause. Amends the Economic Development for a Growing Economy Tax Credit Act. Provides that certain startup taxpayers are eligible to elect to claim the Credit against their obligation to pay over withholding taxes. Amends the Economic Development for a Growing Economy Tax Credit Act and the River Edge Redevelopment Zone Act. Makes changes to the definition of "underserved area". Amends the Illinois Income Tax Act and the Film Production Services Tax Credit Act of 2008. Provides that, if a film production credit is transferred by the taxpayer, then the transferor taxpayer shall pay to the Department of Commerce and Economic Opportunity a specified percentage of the amount transferred, which shall be deposited into the Illinois Production Workforce Development Fund. Provides that the term "Illinois labor expenditures" includes wages paid to nonresidents, subject to certain limitations. Makes changes concerning the earned income tax credit in the Illinois Income Tax Act. Creates certain income tax and property tax rebates. Amends the State Finance Act to create various special funds. Provides for transfers from the General Revenue Fund to certain other funds. Amends the Live Theater Production Tax Credit Act. Provides that, for the State fiscal year ending on July 1, 2023, the amount of tax credits awarded under the Act shall not exceed $4,000,000 (currently, $2,000,000); however, credits awarded for that fiscal year in excess of $2,000,000 must be awarded to applicants with Illinois production spending of not less than $2,500,000. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Makes changes concerning biodiesel. Provides that, beginning on July 1, 2022 and until July 1, 2023, the rate of tax on certain food products shall be 0% (currently, 1%). Provides that the credit for coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation equipment sunsets on July 1, 2028 (currently July 1, 2023). Creates a tax holiday for certain school supplies and clothing. Creates an exemption for breast pumps and breast pump kits. Amends the Illinois Income Tax Act. Creates an income tax credit for any individual or entity that operates an agritourism operation in the State during the taxable year. Makes changes concerning the credit for instructional supplies. Extends the income tax credit for certain hospitals through taxable years ending on or before December 31, 2027 (currently, December 31, 2022). Creates a withholding tax credit for organ donations. Amends the Motor Fuel Tax Tax Law. Suspends the rate adjustment calculated based on the percentage change in the Consumer Price Index until January 1, 2023 (currently, the adjustment occurs on July 1, 2022). Requires retailers to post certain notices of the suspension of the inflation adjustment in a prominently visible place on each retail dispensing device. Amends the Reimagining Electric Vehicles in Illinois Act. Provides that battery recycling and reuse manufacturers and battery raw materials refining service providers are also eligible for incentives under the Act. Provides that manufacturers of advanced battery components are also considered electric vehicle component parts manufacturers. For an applicant that is required to create full-time employee jobs, provides that the wages are based on wages paid to full-time employees in a similar position within an occupational group in the county where the project is located. Amends the Parking Excise Tax Act. Makes changes concerning booking intermediaries. Amends the Unemployment Insurance Act. Makes changes concerning an individual's weekly benefit amount. Provides that a claims adjudicator may reconsider a determination, if the issue is whether or not an individual misstated earnings for any week beginning on or after March 15, 2020, at any time within 5 years after the last day of the week for which the determination is made. Provides that the State's account in the unemployment trust fund is authorized to receive appropriations of State funds from other State accounts to repay any advance or advances from the United States Secretary of Labor. Makes other changes. Effective immediately, except that provisions concerning the Parking Excise Tax take effect on July 1, 2023.

House Floor Amendment No. 3
Adds reference to:
New Act
35 ILCS 5/238 new
35 ILCS 5/239 new
35 ILCS 120/5n new
35 ILCS 200/18-184.20 new
35 ILCS 630/2from Ch. 120, par. 2002
35 ILCS 640/2-4
220 ILCS 5/9-222from Ch. 111 2/3, par. 9-222

Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Act. Creates the Manufacturing Illinois Chips for Real Opportunity (MICRO) Program to be administered by the Department of Commerce and Economic Opportunity. Creates various tax incentives for manufacturers of semiconductors, microchips, or semiconductor or microchip component parts, subject to an agreement with the Department of Commerce and Economic Opportunity. Amends the Illinois Income Tax Act, the Retailers' Occupation Tax Act, the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, the Property Tax Code, the Telecommunications Excise Tax Act, the Electricity Excise Tax Law, and the Public Utilities Act.

Actions 
DateChamber Action
  2/9/2021SenateFiled with Secretary by Sen. Linda Holmes
  2/9/2021SenateFirst Reading
  2/9/2021SenateReferred to Assignments
  2/11/2021SenateAdded as Chief Co-Sponsor Sen. David Koehler
  2/11/2021SenateAdded as Chief Co-Sponsor Sen. Steve Stadelman
  2/17/2021SenateAssigned to Revenue
  2/25/2021SenateAdded as Chief Co-Sponsor Sen. Cristina Castro
  3/2/2021SenateAdded as Chief Co-Sponsor Sen. Christopher Belt
  3/5/2021SenatePostponed - Revenue
  3/19/2021SenateDo Pass Revenue; 009-000-000
  3/19/2021SenatePlaced on Calendar Order of 2nd Reading March 23, 2021
  4/13/2021SenateSecond Reading
  4/13/2021SenatePlaced on Calendar Order of 3rd Reading ** April 14, 2021
  4/20/2021SenateAdded as Co-Sponsor Sen. Elgie R. Sims, Jr.
  4/21/2021SenateThird Reading - Passed; 056-000-000
  4/22/2021HouseArrived in House
  4/22/2021HouseChief House Sponsor Rep. Jehan Gordon-Booth
  4/23/2021HouseFirst Reading
  4/23/2021HouseReferred to Rules Committee
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Maurice A. West, II
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Stephanie A. Kifowit
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Maura Hirschauer
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Dave Vella
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Barbara Hernandez
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Joe Sosnowski
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Keith R. Wheeler
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Suzanne Ness
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Anna Moeller
  4/23/2021HouseAdded Alternate Co-Sponsor Rep. Tony McCombie
  4/23/2021HouseAlternate Co-Sponsor Removed Rep. Maura Hirschauer
  4/23/2021HouseAlternate Co-Sponsor Removed Rep. Dave Vella
  4/28/2021HouseAssigned to Revenue & Finance Committee
  5/13/2021HouseDo Pass / Short Debate Revenue & Finance Committee; 018-000-000
  5/13/2021HousePlaced on Calendar 2nd Reading - Short Debate
  5/18/2021HouseHouse Floor Amendment No. 1 Filed with Clerk by Rep. Jehan Gordon-Booth
  5/18/2021HouseHouse Floor Amendment No. 1 Referred to Rules Committee
  5/19/2021HouseHouse Floor Amendment No. 1 Rules Refers to Revenue & Finance Committee
  5/20/2021HouseHouse Floor Amendment No. 1 Recommends Be Adopted Revenue & Finance Committee; 017-000-000
  5/26/2021HouseSecond Reading - Short Debate
  5/26/2021HouseHeld on Calendar Order of Second Reading - Short Debate
  5/28/2021HouseFinal Action Deadline Extended-9(b) May 31, 2021
  6/2/2021HouseHouse Floor Amendment No. 1 Rule 19(c) / Re-referred to Rules Committee
  6/2/2021HouseRule 19(a) / Re-referred to Rules Committee
  10/22/2021HouseApproved for Consideration Rules Committee; 005-000-000
  10/22/2021HousePlaced on Calendar 2nd Reading - Short Debate
  11/29/2021HouseRule 19(b) / Re-referred to Rules Committee
  4/6/2022HouseFinal Action Deadline Extended-9(b) April 8, 2022
  4/6/2022HouseApproved for Consideration Rules Committee; 003-001-000
  4/6/2022HousePlaced on Calendar 2nd Reading - Short Debate
  4/8/2022HouseAlternate Chief Sponsor Changed to Rep. Michael J. Zalewski
  4/8/2022HouseHouse Floor Amendment No. 2 Filed with Clerk by Rep. Michael J. Zalewski
  4/8/2022HouseHouse Floor Amendment No. 2 Referred to Rules Committee
  4/8/2022HouseHouse Floor Amendment No. 2 Recommends Be Adopted Rules Committee; 004-000-000
  4/8/2022HouseHouse Floor Amendment No. 3 Filed with Clerk by Rep. Michael J. Zalewski
  4/8/2022HouseHouse Floor Amendment No. 3 Referred to Rules Committee
  4/9/2022HouseHouse Floor Amendment No. 3 Recommends Be Adopted Rules Committee; 003-001-000
  4/9/2022HouseAdded Alternate Chief Co-Sponsor Rep. Maura Hirschauer
  4/9/2022HouseAdded Alternate Chief Co-Sponsor Rep. Anne Stava-Murray
  4/9/2022HouseAdded Alternate Chief Co-Sponsor Rep. Katie Stuart
  4/9/2022HouseAdded Alternate Chief Co-Sponsor Rep. Dave Vella
  4/9/2022HouseHouse Floor Amendment No. 2 Adopted
  4/9/2022HouseHouse Floor Amendment No. 3 Adopted
  4/9/2022HousePlaced on Calendar Order of 3rd Reading - Short Debate
  4/9/2022SenateChief Sponsor Changed to Sen. Michael E. Hastings
  4/9/2022HouseThird Reading - Short Debate - Passed 110-000-004
  4/9/2022HouseHouse Floor Amendment No. 1 Tabled Pursuant to Rule 40
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Jonathan Carroll
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Angelica Guerrero-Cuellar
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Ann M. Williams
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Jawaharial Williams
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Michael Kelly
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Fred Crespo
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Sue Scherer
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Mark L. Walker
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Lindsey LaPointe
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Sonya M. Harper
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Robyn Gabel
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Robert Rita
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. William Davis
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Jaime M. Andrade, Jr.
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Michelle Mussman
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Janet Yang Rohr
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Bob Morgan
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Denyse Wang Stoneback
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Jennifer Gong-Gershowitz
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Debbie Meyers-Martin
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Michael Halpin
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Theresa Mah
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Aaron M. Ortiz
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Margaret Croke
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Eva Dina Delgado
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Justin Slaughter
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Kambium Buckner
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Daniel Didech
  4/9/2022HouseAdded Alternate Co-Sponsor Rep. Sam Yingling
  4/9/2022SenateSecretary's Desk - Concurrence House Amendment(s) 2, 3
  4/9/2022SenatePlaced on Calendar Order of Concurrence House Amendment(s) 2, 3 - April 9, 2022
  4/9/2022SenateHouse Floor Amendment No. 2 Motion to Concur Filed with Secretary Sen. Michael E. Hastings
  4/9/2022SenateHouse Floor Amendment No. 2 Motion to Concur Referred to Assignments
  4/9/2022SenateHouse Floor Amendment No. 3 Motion to Concur Filed with Secretary Sen. Michael E. Hastings
  4/9/2022SenateHouse Floor Amendment No. 3 Motion to Concur Referred to Assignments
  4/9/2022SenateHouse Floor Amendment No. 2 Motion to Concur Be Approved for Consideration Assignments
  4/9/2022SenateHouse Floor Amendment No. 3 Motion to Concur Be Approved for Consideration Assignments
  4/9/2022SenateAdded as Co-Sponsor Sen. Laura Ellman
  4/9/2022SenateHouse Floor Amendment No. 2 Senate Concurs 055-001-000
  4/9/2022SenateHouse Floor Amendment No. 3 Senate Concurs 055-001-000
  4/9/2022SenateSenate Concurs
  4/9/2022SenatePassed Both Houses
  4/18/2022SenateSent to the Governor
  4/19/2022SenateGovernor Approved
  4/19/2022SenateEffective Date April 19, 2022; Some Provisions Effective July 1, 2023
  4/19/2022SenatePublic Act . . . . . . . . . 102-0700