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


Rep. Thomas Holbrook

Filed: 4/7/2011





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2    AMENDMENT NO. ______. Amend House Bill 1470 by replacing
3everything after the enacting clause with the following:
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



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1nursing homes directed and maintained pursuant to Section
25-1005 of the Counties Code may meet their assessment
3obligation by certifying to the Illinois Department that county
4expenditures have been obligated for the operation of the
5county nursing home in an amount at least equal to the amount
6of the assessment.
7    (a-5) The Illinois Department shall provide for an
8electronic submission process for each long-term care facility
9to report Each assessment payment shall be accompanied by an
10assessment report to be completed by the long-term care
11provider. A separate report shall be completed for each
12long-term care facility in this State operated by a long-term
13care provider. The report shall be in a form and manner
14prescribed by the Illinois Department and shall at a minimum
15provide for the reporting of the number of occupied bed days of
16the long-term care facility for the reporting period and other
17reasonable information the Illinois Department requires for
18the administration of its responsibilities under this Code.
19Beginning July 1, 2013, a separate electronic submission shall
20be completed for each long-term care facility in this State
21operated by a long-term care provider. The Illinois Department
22shall prepare an assessment bill stating the amount due and
23payable each month and submit it to each long-term care
24facility via an electronic process. Each assessment payment
25shall be accompanied by a copy of the assessment bill sent to
26the long-term care facility by the Illinois Department. To the



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1extent practicable, the Department shall coordinate the
2assessment reporting requirements with other reporting
3required of long-term care facilities.
4    (b) The Illinois Department is authorized to establish
5delayed payment schedules for long-term care providers that are
6unable to make assessment payments when due under this Section
7due to financial difficulties, as determined by the Illinois
8Department. The Illinois Department may not deny a request for
9delay of payment of the assessment imposed under this Article
10if the long-term care provider has not been paid for services
11provided during the month on which the assessment is levied.
12    (c) If a long-term care provider fails to pay the full
13amount of an assessment payment when due (including any
14extensions granted under subsection (b)), there shall, unless
15waived by the Illinois Department for reasonable cause, be
16added to the assessment imposed by Section 5B-2 a penalty
17assessment equal to the lesser of (i) 5% of the amount of the
18assessment payment not paid on or before the due date plus 5%
19of the portion thereof remaining unpaid on the last day of each
20month thereafter or (ii) 100% of the assessment payment amount
21not paid on or before the due date. For purposes of this
22subsection, payments will be credited first to unpaid
23assessment payment amounts (rather than to penalty or
24interest), beginning with the most delinquent assessment
25payments. Payment cycles of longer than 60 days shall be one
26factor the Director takes into account in granting a waiver



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1under this Section.
2    (c-5) If a long-term care facility provider fails to file
3its assessment bill report with payment, there shall, unless
4waived by the Illinois Department for reasonable cause, be
5added to the assessment due a penalty assessment equal to 25%
6of the assessment due. After July 1, 2013, no penalty shall be
7assessed under this Section if the Illinois Department does not
8provide a process for the electronic submission of the
9information required by subsection (a-5).
10    (d) Nothing in this amendatory Act of 1993 shall be
11construed to prevent the Illinois Department from collecting
12all amounts due under this Article pursuant to an assessment
13imposed before the effective date of this amendatory Act of
15    (e) Nothing in this amendatory Act of the 96th General
16Assembly shall be construed to prevent the Illinois Department
17from collecting all amounts due under this Code pursuant to an
18assessment, tax, fee, or penalty imposed before the effective
19date of this amendatory Act of the 96th General Assembly.
20(Source: P.A. 96-444, eff. 8-14-09; 96-1530, eff. 2-16-11.)".
21    (305 ILCS 5/5B-5)  (from Ch. 23, par. 5B-5)
22    Sec. 5B-5. Annual reporting; penalty; maintenance of
24    (a) After December 31 of each year, and on or before March
2531 of the succeeding year, every long-term care provider



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1subject to assessment under this Article shall file a report
2with the Illinois Department. The report shall be in a form and
3manner prescribed by the Illinois Department and shall state
4the revenue received by the long-term care provider, reported
5in such categories as may be required by the Illinois
6Department, and other reasonable information the Illinois
7Department requires for the administration of its
8responsibilities under this Code.
9    (b) If a long-term care provider operates or maintains more
10than one long-term care facility in this State, the provider
11may not file a single return covering all those long-term care
12facilities, but shall file a separate return for each long-term
13care facility and shall compute and pay the assessment for each
14long-term care facility separately.
15    (c) Notwithstanding any other provision in this Article, in
16the case of a person who ceases to operate or maintain a
17long-term care facility in respect of which the person is
18subject to assessment under this Article as a long-term care
19provider, the person shall file a final, amended return with
20the Illinois Department not more than 90 days after the
21cessation reflecting the adjustment and shall pay with the
22final return the assessment for the year as so adjusted (to the
23extent not previously paid). If a person fails to file a final
24amended return on a timely basis, there shall, unless waived by
25the Illinois Department for reasonable cause, be added to the
26assessment due a penalty assessment equal to 25% of the



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1assessment due.
2    (d) Notwithstanding any other provision of this Article, a
3provider who commences operating or maintaining a long-term
4care facility that was under a prior ownership and remained
5licensed by the Department of Public Health shall notify the
6Illinois Department of the change in ownership and shall be
7responsible to immediately pay any prior amounts owed by the
9    (e) The Department shall develop a procedure for sharing
10with a potential buyer of a facility information regarding
11outstanding assessments and penalties owed by that facility.
12    (f) In the case of a long-term care provider existing as a
13corporation or legal entity other than an individual, the
14return filed by it shall be signed by its president,
15vice-president, secretary, or treasurer or by its properly
16authorized agent.
17    (g) If a long-term care provider fails to file its return
18on or before the due date of the return, there shall, unless
19waived by the Illinois Department for reasonable cause, be
20added to the assessment imposed by Section 5B-2 a penalty
21assessment equal to 25% of the assessment imposed for the year.
22After July 1, 2013, no penalty shall be assessed if the
23Illinois Department has not established a process for the
24electronic submission of information.
25    (h) Every long-term care provider subject to assessment
26under this Article shall keep records and books that will



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1permit the determination of occupied bed days on a calendar
2year basis. All such books and records shall be kept in the
3English language and shall, at all times during business hours
4of the day, be subject to inspection by the Illinois Department
5or its duly authorized agents and employees.
6    (i) The Illinois Department shall establish a process for
7long-term care providers to electronically submit all
8information required by this Section no later that July 1,
10(Source: P.A. 96-1530, eff. 2-16-11.)".