SB1405sam001 97TH GENERAL ASSEMBLY

Sen. Matt Murphy

Filed: 5/3/2011

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1405

2    AMENDMENT NO. ______. Amend Senate Bill 1405 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Secretary of State Act is amended by
5changing Section 5 as follows:
 
6    (15 ILCS 305/5)  (from Ch. 124, par. 5)
7    Sec. 5. It shall be the duty of the Secretary of State:
8    1. To countersign and affix the seal of state to all
9commissions required by law to be issued by the Governor.
10    2. To make a register of all appointments by the Governor,
11specifying the person appointed, the office conferred, the date
12of the appointment, the date when bond or oath is taken and the
13date filed. If Senate confirmation is required, the date of the
14confirmation shall be included in the register.
15    3. To make proper indexes to public acts, resolutions,
16papers and documents in his office.

 

 

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1    3-a. To review all rules of all State agencies adopted in
2compliance with the codification system prescribed by the
3Secretary. The review shall be for the purposes and include all
4the powers and duties provided in the Illinois Administrative
5Procedure Act. The Secretary of State shall cooperate with the
6Legislative Information System to insure the accuracy of the
7text of the rules maintained under the Legislative Information
8System Act.
9    4. To give any person requiring the same paying the lawful
10fees therefor, a copy of any law, act, resolution, record or
11paper in his office, and attach thereto his certificate, under
12the seal of the state.
13    5. To take charge of and preserve from waste, and keep in
14repair, the houses, lots, grounds and appurtenances, situated
15in the City of Springfield, and belonging to or occupied by the
16State, the care of which is not otherwise provided for by law,
17and to take charge of and preserve from waste, and keep in
18repair, the houses, lots, grounds and appurtenances, situated
19in the State outside the City of Springfield where such houses,
20lots, grounds and appurtenances are occupied by the Secretary
21of State and no other State officer or agency.
22    6. To supervise the distribution of the laws.
23    7. To perform such other duties as may be required by law.
24The Secretary of State may, within appropriations authorized by
25the General Assembly, maintain offices in the State Capital and
26in such other places in the State as he may deem necessary to

 

 

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1properly carry out the powers and duties vested in him by law.
2    8. In addition to all other authority granted to the
3Secretary by law, subject to appropriation, to make grants or
4otherwise provide assistance to, among others without
5limitation, units of local government, school districts,
6educational institutions, private agencies, not-for-profit
7organizations, and for-profit entities for the health, safety,
8and welfare of Illinois residents for purposes related to
9education, transportation, construction, capital improvements,
10social services, and any other lawful public purpose. Upon
11request of the Secretary, all State agencies are mandated to
12provide the Secretary with assistance in administering the
13grants.
14    9. To notify the Auditor General of any Public Act filed
15with the Office of the Secretary of State making an
16appropriation or transfer of funds from the State treasury.
17This paragraph (9) applies only through June 30, 2016 June 30,
182015.
19(Source: P.A. 96-37, eff. 7-13-09; 96-1496, eff. 1-13-11.)
 
20    Section 10. The Illinois State Auditing Act is amended by
21changing Section 3-20 as follows:
 
22    (30 ILCS 5/3-20)
23    Sec. 3-20. Spending limitation reports. The Auditor
24General shall issue reports in accordance with Section 201.5 of

 

 

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1the Illinois Income Tax Act. This Section applies through June
230, 2016 June 30, 2015 or the effective date of a reduction in
3the rate of tax imposed by subsections (a) and (b) of Section
4201 of the Illinois Income Tax Act pursuant to Section 201.5 of
5the Illinois Income Tax Act, whichever is earlier.
6(Source: P.A. 96-1496, eff. 1-13-11.)
 
7    Section 15. The Illinois Income Tax Act is amended by
8changing Section 201.5 as follows:
 
9    (35 ILCS 5/201.5)
10    Sec. 201.5. State spending limitation and tax reduction.
11    (a) If, beginning in State fiscal year 2012 and continuing
12through State fiscal year 2016 2015, State spending for any
13fiscal year exceeds the State spending limitation set forth in
14subsection (b) of this Section, then the tax rates set forth in
15subsection (b) of Section 201 of this Act shall be reduced,
16according to the procedures set forth in this Section, to 3% of
17the taxpayer's net income for individuals, trusts, and estates
18and to 4.8% of the taxpayer's net income for corporations. For
19all taxable years following the taxable year in which the rate
20has been reduced pursuant to this Section, the tax rate set
21forth in subsection (b) of Section 201 of this Act shall be 3%
22of the taxpayer's net income for individuals, trusts, and
23estates and 4.8% of the taxpayer's net income for corporations.
24    (b) The State spending limitation for fiscal years 2012

 

 

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1through 2016 2015 shall be as follows: (i) for fiscal year
22012, $29,979,000,000 $36,818,000,000; (ii) for fiscal year
32013, $30,429,000,000 $37,554,000,000; (iii) for fiscal year
42014, $30,885,000,000 $38,305,000,000; and (iv) for fiscal
5year 2015, $31,348,000,000; and (v) for fiscal year 2016,
6$31,819,000,000 $39,072,000,000.
7    (c) Nothwithstanding any other provision of law to the
8contrary, the Auditor General shall examine each Public Act
9authorizing State spending from State general funds and prepare
10a report no later than 30 days after receiving notification of
11the Public Act from the Secretary of State or 60 days after the
12effective date of the Public Act, whichever is earlier. The
13Auditor General shall file the report with the Secretary of
14State and copies with the Governor, the State Treasurer, the
15State Comptroller, the Senate, and the House of
16Representatives. The report shall indicate: (i) the amount of
17State spending set forth in the applicable Public Act; (ii) the
18total amount of State spending authorized by law for the
19applicable fiscal year as of the date of the report; and (iii)
20whether State spending exceeds the State spending limitation
21set forth in subsection (b). The Auditor General may examine
22multiple Public Acts in one consolidated report, provided that
23each Public Act is examined within the time period mandated by
24this subsection (c). The Auditor General shall issue reports in
25accordance with this Section through June 30, 2016 June 30,
262015 or the effective date of a reduction in the rate of tax

 

 

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1imposed by subsections (a) and (b) of Section 201 of this Act
2pursuant to this Section, whichever is earlier.
3    At the request of the Auditor General, each State agency
4shall, without delay, make available to the Auditor General or
5his or her designated representative any record or information
6requested and shall provide for examination or copying all
7records, accounts, papers, reports, vouchers, correspondence,
8books and other documentation in the custody of that agency,
9including information stored in electronic data processing
10systems, which is related to or within the scope of a report
11prepared under this Section. The Auditor General shall report
12to the Governor each instance in which a State agency fails to
13cooperate promptly and fully with his or her office as required
14by this Section.
15    The Auditor General's report shall not be in the nature of
16a post-audit or examination and shall not lead to the issuance
17of an opinion as that term is defined in generally accepted
18government auditing standards.
19    (d) If the Auditor General reports that State spending has
20exceeded the State spending limitation set forth in subsection
21(b) and if the Governor has not been presented with a bill or
22bills passed by the General Assembly to reduce State spending
23to a level that does not exceed the State spending limitation
24within 45 calendar days of receipt of the Auditor General's
25report, then the Governor may, for the purpose of reducing
26State spending to a level that does not exceed the State

 

 

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1spending limitation set forth in subsection (b), designate
2amounts to be set aside as a reserve from the amounts
3appropriated from the State general funds for all boards,
4commissions, agencies, institutions, authorities, colleges,
5universities, and bodies politic and corporate of the State,
6but not other constitutional officers, the legislative or
7judicial branch, the office of the Executive Inspector General,
8or the Executive Ethics Commission. Such a designation must be
9made within 15 calendar days after the end of that 45-day
10period. If the Governor designates amounts to be set aside as a
11reserve, the Governor shall give notice of the designation to
12the Auditor General, the State Treasurer, the State
13Comptroller, the Senate, and the House of Representatives. The
14amounts placed in reserves shall not be transferred, obligated,
15encumbered, expended, or otherwise committed unless so
16authorized by law. Any amount placed in reserves is not State
17spending and shall not be considered when calculating the total
18amount of State spending. Any Public Act authorizing the use of
19amounts placed in reserve by the Governor is considered State
20spending, unless such Public Act authorizes the use of amounts
21placed in reserves in response to a fiscal emergency under
22subsection (g).
23    (e) If the Auditor General reports under subsection (c)
24that State spending has exceeded the State spending limitation
25set forth in subsection (b), then the Auditor General shall
26issue a supplemental report no sooner than the 61st day and no

 

 

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1later than the 65th day after issuing the report pursuant to
2subsection (c). The supplemental report shall: (i) summarize
3details of actions taken by the General Assembly and the
4Governor after the issuance of the initial report to reduce
5State spending, if any, (ii) indicate whether the level of
6State spending has changed since the initial report, and (iii)
7indicate whether State spending exceeds the State spending
8limitation. The Auditor General shall file the report with the
9Secretary of State and copies with the Governor, the State
10Treasurer, the State Comptroller, the Senate, and the House of
11Representatives. If the supplemental report of the Auditor
12General provides that State spending exceeds the State spending
13limitation, then the rate of tax imposed by subsections (a) and
14(b) of Section 201 is reduced as provided in this Section
15beginning on the first day of the first month to occur not less
16than 30 days after issuance of the supplemental report.
17    (f) For any taxable year in which the rates of tax have
18been reduced under this Section, the tax imposed by subsections
19(a) and (b) of Section 201 shall be determined as follows:
20        (1) In the case of an individual, trust, or estate, the
21    tax shall be imposed in an amount equal to the sum of (i)
22    the rate applicable to the taxpayer under subsection (b) of
23    Section 201 (without regard to the provisions of this
24    Section) times the taxpayer's net income for any portion of
25    the taxable year prior to the effective date of the
26    reduction and (ii) 3% of the taxpayer's net income for any

 

 

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1    portion of the taxable year on or after the effective date
2    of the reduction.
3        (2) In the case of a corporation, the tax shall be
4    imposed in an amount equal to the sum of (i) the rate
5    applicable to the taxpayer under subsection (b) of Section
6    201 (without regard to the provisions of this Section)
7    times the taxpayer's net income for any portion of the
8    taxable year prior to the effective date of the reduction
9    and (ii) 4.8% of the taxpayer's net income for any portion
10    of the taxable year on or after the effective date of the
11    reduction.
12        (3) For any taxpayer for whom the rate has been reduced
13    under this Section for a portion of a taxable year, the
14    taxpayer shall determine the net income for each portion of
15    the taxable year following the rules set forth in Section
16    202.5 of this Act, using the effective date of the rate
17    reduction rather than the January 1 dates found in that
18    Section, and the day before the effective date of the rate
19    reduction rather than the December 31 dates found in that
20    Section.
21        (4) If the rate applicable to the taxpayer under
22    subsection (b) of Section 201 (without regard to the
23    provisions of this Section) changes during a portion of the
24    taxable year to which that rate is applied under paragraphs
25    (1) or (2) of this subsection (f), the tax for that portion
26    of the taxable year for purposes of paragraph (1) or (2) of

 

 

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1    this subsection (f) shall be determined as if that portion
2    of the taxable year were a separate taxable year, following
3    the rules set forth in Section 202.5 of this Act. If the
4    taxpayer elects to follow the rules set forth in subsection
5    (b) of Section 202.5, the taxpayer shall follow the rules
6    set forth in subsection (b) of Section 202.5 for all
7    purposes of this Section for that taxable year.
8    (g) Notwithstanding the State spending limitation set
9forth in subsection (b) of this Section, the Governor may
10declare a fiscal emergency by filing a declaration with the
11Secretary of State and copies with the State Treasurer, the
12State Comptroller, the Senate, and the House of
13Representatives. The declaration must be limited to only one
14State fiscal year, set forth compelling reasons for declaring a
15fiscal emergency, and request a specific dollar amount. Unless,
16within 10 calendar days of receipt of the Governor's
17declaration, the State Comptroller or State Treasurer notifies
18the Senate and the House of Representatives that he or she does
19not concur in the Governor's declaration, State spending
20authorized by law to address the fiscal emergency in an amount
21no greater than the dollar amount specified in the declaration
22shall not be considered "State spending" for purposes of the
23State spending limitation.
24    (h) As used in this Section:
25    "State general funds" means the General Revenue Fund, the
26Common School Fund, the General Revenue Common School Special

 

 

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1Account Fund, the Education Assistance Fund, and the Budget
2Stabilization Fund.
3    "State spending" means (i) the total amount authorized for
4spending by appropriation or statutory transfer from the State
5general funds in the applicable fiscal year, and (ii) any
6amounts the Governor places in reserves in accordance with
7subsection (d) that are subsequently released from reserves
8following authorization by a Public Act. For the purpose of
9this definition, "appropriation" means authority to spend
10money from a State general fund for a specific amount, purpose,
11and time period, including any supplemental appropriation or
12continuing appropriation, but does not include
13reappropriations from a previous fiscal year. For the purpose
14of this definition, "statutory transfer" means authority to
15transfer funds from one State general fund to any other fund in
16the State treasury, but does not include transfers made from
17one State general fund to another State general fund.
18    "State spending limitation" means the amount described in
19subsection (b) of this Section for the applicable fiscal year.
20(Source: P.A. 96-1496, eff. 1-13-11.)
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.".