Illinois General Assembly - Full Text of HB1470
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Full Text of HB1470  97th General Assembly




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1    AN ACT concerning public aid.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Public Aid Code is amended by
5changing Sections 5B-4 and 5B-5 as follows:
6    (305 ILCS 5/5B-4)  (from Ch. 23, par. 5B-4)
7    Sec. 5B-4. Payment of assessment; penalty.
8    (a) The assessment imposed by Section 5B-2 shall be due and
9payable monthly, on the last State business day of the month
10for occupied bed days reported for the preceding third month
11prior to the month in which the tax is payable and due. A
12facility that has delayed payment due to the State's failure to
13reimburse for services rendered may request an extension on the
14due date for payment pursuant to subsection (b) and shall pay
15the assessment within 30 days of reimbursement by the
16Department. The Illinois Department may provide that county
17nursing homes directed and maintained pursuant to Section
185-1005 of the Counties Code may meet their assessment
19obligation by certifying to the Illinois Department that county
20expenditures have been obligated for the operation of the
21county nursing home in an amount at least equal to the amount
22of the assessment.
23    (a-5) The Illinois Department shall provide for an



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1electronic submission process for each long-term care facility
2to report Each assessment payment shall be accompanied by an
3assessment report to be completed by the long-term care
4provider. A separate report shall be completed for each
5long-term care facility in this State operated by a long-term
6care provider. The report shall be in a form and manner
7prescribed by the Illinois Department and shall at a minimum
8provide for the reporting of the number of occupied bed days of
9the long-term care facility for the reporting period and other
10reasonable information the Illinois Department requires for
11the administration of its responsibilities under this Code.
12Beginning July 1, 2013, a separate electronic submission shall
13be completed for each long-term care facility in this State
14operated by a long-term care provider. The Illinois Department
15shall prepare an assessment bill stating the amount due and
16payable each month and submit it to each long-term care
17facility via an electronic process. Each assessment payment
18shall be accompanied by a copy of the assessment bill sent to
19the long-term care facility by the Illinois Department. To the
20extent practicable, the Department shall coordinate the
21assessment reporting requirements with other reporting
22required of long-term care facilities.
23    (b) The Illinois Department is authorized to establish
24delayed payment schedules for long-term care providers that are
25unable to make assessment payments when due under this Section
26due to financial difficulties, as determined by the Illinois



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1Department. The Illinois Department may not deny a request for
2delay of payment of the assessment imposed under this Article
3if the long-term care provider has not been paid for services
4provided during the month on which the assessment is levied.
5    (c) If a long-term care provider fails to pay the full
6amount of an assessment payment when due (including any
7extensions granted under subsection (b)), there shall, unless
8waived by the Illinois Department for reasonable cause, be
9added to the assessment imposed by Section 5B-2 a penalty
10assessment equal to the lesser of (i) 5% of the amount of the
11assessment payment not paid on or before the due date plus 5%
12of the portion thereof remaining unpaid on the last day of each
13month thereafter or (ii) 100% of the assessment payment amount
14not paid on or before the due date. For purposes of this
15subsection, payments will be credited first to unpaid
16assessment payment amounts (rather than to penalty or
17interest), beginning with the most delinquent assessment
18payments. Payment cycles of longer than 60 days shall be one
19factor the Director takes into account in granting a waiver
20under this Section.
21    (c-5) If a long-term care facility provider fails to file
22its assessment bill report with payment, there shall, unless
23waived by the Illinois Department for reasonable cause, be
24added to the assessment due a penalty assessment equal to 25%
25of the assessment due. After July 1, 2013, no penalty shall be
26assessed under this Section if the Illinois Department does not



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1provide a process for the electronic submission of the
2information required by subsection (a-5).
3    (d) Nothing in this amendatory Act of 1993 shall be
4construed to prevent the Illinois Department from collecting
5all amounts due under this Article pursuant to an assessment
6imposed before the effective date of this amendatory Act of
8    (e) Nothing in this amendatory Act of the 96th General
9Assembly shall be construed to prevent the Illinois Department
10from collecting all amounts due under this Code pursuant to an
11assessment, tax, fee, or penalty imposed before the effective
12date of this amendatory Act of the 96th General Assembly.
13(Source: P.A. 96-444, eff. 8-14-09; 96-1530, eff. 2-16-11.)
14    (305 ILCS 5/5B-5)  (from Ch. 23, par. 5B-5)
15    Sec. 5B-5. Annual reporting; penalty; maintenance of
17    (a) After December 31 of each year, and on or before March
1831 of the succeeding year, every long-term care provider
19subject to assessment under this Article shall file a report
20with the Illinois Department. The report shall be in a form and
21manner prescribed by the Illinois Department and shall state
22the revenue received by the long-term care provider, reported
23in such categories as may be required by the Illinois
24Department, and other reasonable information the Illinois
25Department requires for the administration of its



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1responsibilities under this Code.
2    (b) If a long-term care provider operates or maintains more
3than one long-term care facility in this State, the provider
4may not file a single return covering all those long-term care
5facilities, but shall file a separate return for each long-term
6care facility and shall compute and pay the assessment for each
7long-term care facility separately.
8    (c) Notwithstanding any other provision in this Article, in
9the case of a person who ceases to operate or maintain a
10long-term care facility in respect of which the person is
11subject to assessment under this Article as a long-term care
12provider, the person shall file a final, amended return with
13the Illinois Department not more than 90 days after the
14cessation reflecting the adjustment and shall pay with the
15final return the assessment for the year as so adjusted (to the
16extent not previously paid). If a person fails to file a final
17amended return on a timely basis, there shall, unless waived by
18the Illinois Department for reasonable cause, be added to the
19assessment due a penalty assessment equal to 25% of the
20assessment due.
21    (d) Notwithstanding any other provision of this Article, a
22provider who commences operating or maintaining a long-term
23care facility that was under a prior ownership and remained
24licensed by the Department of Public Health shall notify the
25Illinois Department of the change in ownership and shall be
26responsible to immediately pay any prior amounts owed by the



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2    (e) The Department shall develop a procedure for sharing
3with a potential buyer of a facility information regarding
4outstanding assessments and penalties owed by that facility.
5    (f) In the case of a long-term care provider existing as a
6corporation or legal entity other than an individual, the
7return filed by it shall be signed by its president,
8vice-president, secretary, or treasurer or by its properly
9authorized agent.
10    (g) If a long-term care provider fails to file its return
11on or before the due date of the return, there shall, unless
12waived by the Illinois Department for reasonable cause, be
13added to the assessment imposed by Section 5B-2 a penalty
14assessment equal to 25% of the assessment imposed for the year.
15After July 1, 2013, no penalty shall be assessed if the
16Illinois Department has not established a process for the
17electronic submission of information.
18    (h) Every long-term care provider subject to assessment
19under this Article shall keep records and books that will
20permit the determination of occupied bed days on a calendar
21year basis. All such books and records shall be kept in the
22English language and shall, at all times during business hours
23of the day, be subject to inspection by the Illinois Department
24or its duly authorized agents and employees.
25    (i) The Illinois Department shall establish a process for
26long-term care providers to electronically submit all



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1information required by this Section no later that July 1,
3(Source: P.A. 96-1530, eff. 2-16-11.)