Full Text of SB1720 102nd General Assembly
SB1720eng 102ND GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning State government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Enterprise Zone Act is amended by | 5 | | changing Section 5.5 as follows:
| 6 | | (20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
| 7 | | Sec. 5.5. High Impact Business.
| 8 | | (a) In order to respond to unique opportunities to assist | 9 | | in the
encouragement, development, growth , and expansion of | 10 | | the private sector through
large scale investment and | 11 | | development projects, the Department is authorized
to receive | 12 | | and approve applications for the designation of "High Impact
| 13 | | Businesses" in Illinois subject to the following conditions:
| 14 | | (1) such applications may be submitted at any time | 15 | | during the year;
| 16 | | (2) such business is not located, at the time of | 17 | | designation, in
an enterprise zone designated pursuant to | 18 | | this Act;
| 19 | | (3) the business intends to do one or more of the | 20 | | following:
| 21 | | (A) the business intends to make a minimum | 22 | | investment of
$12,000,000 which will be placed in | 23 | | service in qualified property and
intends to create |
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| 1 | | 500 full-time equivalent jobs at a designated location
| 2 | | in Illinois or intends to make a minimum investment of | 3 | | $30,000,000 which
will be placed in service in | 4 | | qualified property and intends to retain 1,500
| 5 | | full-time retained jobs at a designated location in | 6 | | Illinois.
The business must certify in writing that | 7 | | the investments would not be
placed in service in | 8 | | qualified property and the job creation or job
| 9 | | retention would not occur without the tax credits and | 10 | | exemptions set forth
in subsection (b) of this | 11 | | Section. The terms "placed in service" and
"qualified | 12 | | property" have the same meanings as described in | 13 | | subsection (h)
of Section 201 of the Illinois Income | 14 | | Tax Act; or
| 15 | | (B) the business intends to establish a new | 16 | | electric generating
facility at a designated location | 17 | | in Illinois. "New electric generating
facility", for | 18 | | purposes of this Section, means a newly-constructed
| 19 | | electric
generation plant
or a newly-constructed | 20 | | generation capacity expansion at an existing electric
| 21 | | generation
plant, including the transmission lines and | 22 | | associated
equipment that transfers electricity from | 23 | | points of supply to points of
delivery, and for which | 24 | | such new foundation construction commenced not sooner
| 25 | | than July 1,
2001. Such facility shall be designed to | 26 | | provide baseload electric
generation and shall operate |
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| 1 | | on a continuous basis throughout the year;
and (i) | 2 | | shall have an aggregate rated generating capacity of | 3 | | at least 1,000
megawatts for all new units at one site | 4 | | if it uses natural gas as its primary
fuel and | 5 | | foundation construction of the facility is commenced | 6 | | on
or before December 31, 2004, or shall have an | 7 | | aggregate rated generating
capacity of at least 400 | 8 | | megawatts for all new units at one site if it uses
coal | 9 | | or gases derived from coal
as its primary fuel and
| 10 | | shall support the creation of at least 150 new | 11 | | Illinois coal mining jobs, or
(ii) shall be funded | 12 | | through a federal Department of Energy grant before | 13 | | December 31, 2010 and shall support the creation of | 14 | | Illinois
coal-mining
jobs, or (iii) shall use coal | 15 | | gasification or integrated gasification-combined cycle | 16 | | units
that generate
electricity or chemicals, or both, | 17 | | and shall support the creation of Illinois
coal-mining
| 18 | | jobs.
The
business must certify in writing that the | 19 | | investments necessary to establish
a new electric | 20 | | generating facility would not be placed in service and | 21 | | the
job creation in the case of a coal-fueled plant
| 22 | | would not occur without the tax credits and exemptions | 23 | | set forth in
subsection (b-5) of this Section. The | 24 | | term "placed in service" has
the same meaning as | 25 | | described in subsection
(h) of Section 201 of the | 26 | | Illinois Income Tax Act; or
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| 1 | | (B-5) the business intends to establish a new | 2 | | gasification
facility at a designated location in | 3 | | Illinois. As used in this Section, "new gasification | 4 | | facility" means a newly constructed coal gasification | 5 | | facility that generates chemical feedstocks or | 6 | | transportation fuels derived from coal (which may | 7 | | include, but are not limited to, methane, methanol, | 8 | | and nitrogen fertilizer), that supports the creation | 9 | | or retention of Illinois coal-mining jobs, and that | 10 | | qualifies for financial assistance from the Department | 11 | | before December 31, 2010. A new gasification facility | 12 | | does not include a pilot project located within | 13 | | Jefferson County or within a county adjacent to | 14 | | Jefferson County for synthetic natural gas from coal; | 15 | | or | 16 | | (C) the business intends to establish
production | 17 | | operations at a new coal mine, re-establish production | 18 | | operations at
a closed coal mine, or expand production | 19 | | at an existing coal mine
at a designated location in | 20 | | Illinois not sooner than July 1, 2001;
provided that | 21 | | the
production operations result in the creation of | 22 | | 150 new Illinois coal mining
jobs as described in | 23 | | subdivision (a)(3)(B) of this Section, and further
| 24 | | provided that the coal extracted from such mine is | 25 | | utilized as the predominant
source for a new electric | 26 | | generating facility.
The business must certify in |
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| 1 | | writing that the
investments necessary to establish a | 2 | | new, expanded, or reopened coal mine would
not
be | 3 | | placed in service and the job creation would not
occur | 4 | | without the tax credits and exemptions set forth in | 5 | | subsection (b-5) of
this Section. The term "placed in | 6 | | service" has
the same meaning as described in | 7 | | subsection (h) of Section 201 of the
Illinois Income | 8 | | Tax Act; or
| 9 | | (D) the business intends to construct new | 10 | | transmission facilities or
upgrade existing | 11 | | transmission facilities at designated locations in | 12 | | Illinois,
for which construction commenced not sooner | 13 | | than July 1, 2001. For the
purposes of this Section, | 14 | | "transmission facilities" means transmission lines
| 15 | | with a voltage rating of 115 kilovolts or above, | 16 | | including associated
equipment, that transfer | 17 | | electricity from points of supply to points of
| 18 | | delivery and that transmit a majority of the | 19 | | electricity generated by a new
electric generating | 20 | | facility designated as a High Impact Business in | 21 | | accordance
with this Section. The business must | 22 | | certify in writing that the investments
necessary to | 23 | | construct new transmission facilities or upgrade | 24 | | existing
transmission facilities would not be placed | 25 | | in service
without the tax credits and exemptions set | 26 | | forth in subsection (b-5) of this
Section. The term |
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| 1 | | "placed in service" has the
same meaning as described | 2 | | in subsection (h) of Section 201 of the Illinois
| 3 | | Income Tax Act; or
| 4 | | (E) the business intends to establish a new wind | 5 | | power facility at a designated location in Illinois. | 6 | | For purposes of this Section, "new wind power | 7 | | facility" means a newly constructed electric | 8 | | generation facility, or a newly constructed expansion | 9 | | of an existing electric generation facility, or the | 10 | | replacement of an existing electric generation | 11 | | facility, including the demolition and removal of an | 12 | | electric generation facility irrespective of whether | 13 | | it will be replaced, placed in service or replaced on | 14 | | or after July 1, 2009, that generates electricity | 15 | | using wind energy devices, and such facility shall be | 16 | | deemed to include any permanent structures associated | 17 | | with the electric generation facility and all | 18 | | associated transmission lines, substations, and other | 19 | | equipment related to the generation of electricity | 20 | | from wind energy devices. For purposes of this | 21 | | Section, "wind energy device" means any device, with a | 22 | | nameplate capacity of at least 0.5 megawatts, that is | 23 | | used in the process of converting kinetic energy from | 24 | | the wind to generate electricity; or | 25 | | (F) the business commits to (i) make a minimum | 26 | | investment of $500,000,000, which will be placed in |
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| 1 | | service in a qualified property, (ii) create 125 | 2 | | full-time equivalent jobs at a designated location in | 3 | | Illinois, (iii) establish a fertilizer plant at a | 4 | | designated location in Illinois that complies with the | 5 | | set-back standards as described in Table 1: Initial | 6 | | Isolation and Protective Action Distances in the 2012 | 7 | | Emergency Response Guidebook published by the United | 8 | | States Department of Transportation, (iv) pay a | 9 | | prevailing wage for employees at that location who are | 10 | | engaged in construction activities, and (v) secure an | 11 | | appropriate level of general liability insurance to | 12 | | protect against catastrophic failure of the fertilizer | 13 | | plant or any of its constituent systems; in addition, | 14 | | the business must agree to enter into a construction | 15 | | project labor agreement including provisions | 16 | | establishing wages, benefits, and other compensation | 17 | | for employees performing work under the project labor | 18 | | agreement at that location; for the purposes of this | 19 | | Section, "fertilizer plant" means a newly constructed | 20 | | or upgraded plant utilizing gas used in the production | 21 | | of anhydrous ammonia and downstream nitrogen | 22 | | fertilizer products for resale; for the purposes of | 23 | | this Section, "prevailing wage" means the hourly cash | 24 | | wages plus fringe benefits for training and
| 25 | | apprenticeship programs approved by the U.S. | 26 | | Department of Labor, Bureau of
Apprenticeship and |
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| 1 | | Training, health and welfare, insurance, vacations and
| 2 | | pensions paid generally, in the
locality in which the | 3 | | work is being performed, to employees engaged in
work | 4 | | of a similar character on public works; this paragraph | 5 | | (F) applies only to businesses that submit an | 6 | | application to the Department within 60 days after | 7 | | July 25, 2013 ( the effective date of Public Act | 8 | | 98-109) this amendatory Act of the 98th General | 9 | | Assembly ; and | 10 | | (4) no later than 90 days after an application is | 11 | | submitted, the
Department shall notify the applicant of | 12 | | the Department's determination of
the qualification of the | 13 | | proposed High Impact Business under this Section.
| 14 | | (b) Businesses designated as High Impact Businesses | 15 | | pursuant to
subdivision (a)(3)(A) of this Section shall | 16 | | qualify for the credits and
exemptions described in the
| 17 | | following Acts: Section 9-222 and Section 9-222.1A of the | 18 | | Public Utilities
Act,
subsection (h)
of Section 201 of the | 19 | | Illinois Income Tax Act,
and Section 1d of
the
Retailers' | 20 | | Occupation Tax Act; provided that these credits and
exemptions
| 21 | | described in these Acts shall not be authorized until the | 22 | | minimum
investments set forth in subdivision (a)(3)(A) of this
| 23 | | Section have been placed in
service in qualified properties | 24 | | and, in the case of the exemptions
described in the Public | 25 | | Utilities Act and Section 1d of the Retailers'
Occupation Tax | 26 | | Act, the minimum full-time equivalent jobs or full-time |
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| 1 | | retained jobs set
forth in subdivision (a)(3)(A) of this | 2 | | Section have been
created or retained.
Businesses designated | 3 | | as High Impact Businesses under
this Section shall also
| 4 | | qualify for the exemption described in Section 5l of the | 5 | | Retailers' Occupation
Tax Act. The credit provided in | 6 | | subsection (h) of Section 201 of the Illinois
Income Tax Act | 7 | | shall be applicable to investments in qualified property as | 8 | | set
forth in subdivision (a)(3)(A) of this Section.
| 9 | | (b-5) Businesses designated as High Impact Businesses | 10 | | pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), | 11 | | and (a)(3)(D) of this Section shall qualify
for the credits | 12 | | and exemptions described in the following Acts: Section 51 of
| 13 | | the Retailers' Occupation Tax Act, Section 9-222 and Section | 14 | | 9-222.1A of the
Public Utilities Act, and subsection (h) of | 15 | | Section 201 of the Illinois Income
Tax Act; however, the | 16 | | credits and exemptions authorized under Section 9-222 and
| 17 | | Section 9-222.1A of the Public Utilities Act, and subsection | 18 | | (h) of Section 201
of the Illinois Income Tax Act shall not be | 19 | | authorized until the new electric
generating facility, the new | 20 | | gasification facility, the new transmission facility, or the | 21 | | new, expanded, or
reopened coal mine is operational,
except | 22 | | that a new electric generating facility whose primary fuel | 23 | | source is
natural gas is eligible only for the exemption under | 24 | | Section 5l of the
Retailers' Occupation Tax Act.
| 25 | | (b-6) Businesses designated as High Impact Businesses | 26 | | pursuant to subdivision (a)(3)(E) of this Section shall |
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| 1 | | qualify for the exemptions described in Section 5l of the | 2 | | Retailers' Occupation Tax Act; any business so designated as a | 3 | | High Impact Business being, for purposes of this Section, a | 4 | | "Wind Energy Business". | 5 | | (b-7) Beginning on January 1, 2021, businesses designated | 6 | | as High Impact Businesses by the Department shall qualify for | 7 | | the High Impact Business construction jobs credit under | 8 | | subsection (h-5) of Section 201 of the Illinois Income Tax Act | 9 | | if the business meets the criteria set forth in subsection (i) | 10 | | of this Section. The total aggregate amount of credits awarded | 11 | | under the Blue Collar Jobs Act (Article 20 of Public Act 101-9 | 12 | | this amendatory Act of the 101st General Assembly ) shall not | 13 | | exceed $20,000,000 in any State fiscal year. | 14 | | (c) High Impact Businesses located in federally designated | 15 | | foreign trade
zones or sub-zones are also eligible for | 16 | | additional credits, exemptions and
deductions as described in | 17 | | the following Acts: Section 9-221 and Section
9-222.1 of the | 18 | | Public
Utilities Act; and subsection (g) of Section 201, and | 19 | | Section 203
of the Illinois Income Tax Act.
| 20 | | (d) Except for businesses contemplated under subdivision | 21 | | (a)(3)(E) of this Section, existing Illinois businesses which | 22 | | apply for designation as a
High Impact Business must provide | 23 | | the Department with the prospective plan
for which 1,500 | 24 | | full-time retained jobs would be eliminated in the event that | 25 | | the
business is not designated.
| 26 | | (e) Except for new wind power facilities contemplated |
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| 1 | | under subdivision (a)(3)(E) of this Section, new proposed | 2 | | facilities which apply for designation as High Impact
Business | 3 | | must provide the Department with proof of alternative | 4 | | non-Illinois
sites which would receive the proposed investment | 5 | | and job creation in the
event that the business is not | 6 | | designated as a High Impact Business.
| 7 | | (f) Except for businesses contemplated under subdivision | 8 | | (a)(3)(E) of this Section, in the event that a business is | 9 | | designated a High Impact Business
and it is later determined | 10 | | after reasonable notice and an opportunity for a
hearing as | 11 | | provided under the Illinois Administrative Procedure Act, that
| 12 | | the business would have placed in service in qualified | 13 | | property the
investments and created or retained the requisite | 14 | | number of jobs without
the benefits of the High Impact | 15 | | Business designation, the Department shall
be required to | 16 | | immediately revoke the designation and notify the Director
of | 17 | | the Department of Revenue who shall begin proceedings to | 18 | | recover all
wrongfully exempted State taxes with interest. The | 19 | | business shall also be
ineligible for all State funded | 20 | | Department programs for a period of 10 years.
| 21 | | (g) The Department shall revoke a High Impact Business | 22 | | designation if
the participating business fails to comply with | 23 | | the terms and conditions of
the designation. However, the | 24 | | penalties for new wind power facilities or Wind Energy | 25 | | Businesses for failure to comply with any of the terms or | 26 | | conditions of the Illinois Prevailing Wage Act shall be only |
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| 1 | | those penalties identified in the Illinois Prevailing Wage | 2 | | Act, and the Department shall not revoke a High Impact | 3 | | Business designation as a result of the failure to comply with | 4 | | any of the terms or conditions of the Illinois Prevailing Wage | 5 | | Act in relation to a new wind power facility or a Wind Energy | 6 | | Business.
| 7 | | (h) Prior to designating a business, the Department shall | 8 | | provide the
members of the General Assembly and Commission on | 9 | | Government Forecasting and Accountability
with a report | 10 | | setting forth the terms and conditions of the designation and
| 11 | | guarantees that have been received by the Department in | 12 | | relation to the
proposed business being designated.
| 13 | | (i) High Impact Business construction jobs credit. | 14 | | Beginning on January 1, 2021, a High Impact Business may | 15 | | receive a tax credit against the tax imposed under subsections | 16 | | (a) and (b) of Section 201 of the Illinois Income Tax Act in an | 17 | | amount equal to 50% of the amount of the incremental income tax | 18 | | attributable to High Impact Business construction jobs credit | 19 | | employees employed in the course of completing a High Impact | 20 | | Business construction jobs project. However, the High Impact | 21 | | Business construction jobs credit may equal 75% of the amount | 22 | | of the incremental income tax attributable to High Impact | 23 | | Business construction jobs credit employees if the High Impact | 24 | | Business construction jobs credit project is located in an | 25 | | underserved area. | 26 | | The Department shall certify to the Department of Revenue: |
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| 1 | | (1) the identity of taxpayers that are eligible for the High | 2 | | Impact Business construction jobs credit; and (2) the amount | 3 | | of High Impact Business construction jobs credits that are | 4 | | claimed pursuant to subsection (h-5) of Section 201 of the | 5 | | Illinois Income Tax Act in each taxable year. Any business | 6 | | entity that receives a High Impact Business construction jobs | 7 | | credit shall maintain a certified payroll pursuant to | 8 | | subsection (j) of this Section. | 9 | | As used in this subsection (i): | 10 | | "High Impact Business construction jobs credit" means an | 11 | | amount equal to 50% (or 75% if the High Impact Business | 12 | | construction project is located in an underserved area) of the | 13 | | incremental income tax attributable to High Impact Business | 14 | | construction job employees. The total aggregate amount of | 15 | | credits awarded under the Blue Collar Jobs Act (Article 20 of | 16 | | Public Act 101-9 this amendatory Act of the 101st General | 17 | | Assembly ) shall not exceed $20,000,000 in any State fiscal | 18 | | year | 19 | | "High Impact Business construction job employee" means a | 20 | | laborer or worker who is employed by an Illinois contractor or | 21 | | subcontractor in the actual construction work on the site of a | 22 | | High Impact Business construction job project. | 23 | | "High Impact Business construction jobs project" means | 24 | | building a structure or building or making improvements of any | 25 | | kind to real property, undertaken and commissioned by a | 26 | | business that was designated as a High Impact Business by the |
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| 1 | | Department. The term "High Impact Business construction jobs | 2 | | project" does not include the routine operation, routine | 3 | | repair, or routine maintenance of existing structures, | 4 | | buildings, or real property. | 5 | | "Incremental income tax" means the total amount withheld | 6 | | during the taxable year from the compensation of High Impact | 7 | | Business construction job employees. | 8 | | "Underserved area" means a geographic area that meets one | 9 | | or more of the following conditions: | 10 | | (1) the area has a poverty rate of at least 20% | 11 | | according to the latest federal decennial census; | 12 | | (2) 75% or more of the children in the area | 13 | | participate in the federal free lunch program according to | 14 | | reported statistics from the State Board of Education; | 15 | | (3) at least 20% of the households in the area receive | 16 | | assistance under the Supplemental Nutrition Assistance | 17 | | Program (SNAP); or | 18 | | (4) the area has an average unemployment rate, as | 19 | | determined by the Illinois Department of Employment | 20 | | Security, that is more than 120% of the national | 21 | | unemployment average, as determined by the U.S. Department | 22 | | of Labor, for a period of at least 2 consecutive calendar | 23 | | years preceding the date of the application. | 24 | | (j) Each contractor and subcontractor who is engaged in | 25 | | and executing a High Impact Business Construction jobs | 26 | | project, as defined under subsection (i) of this Section, for |
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| 1 | | a business that is entitled to a credit pursuant to subsection | 2 | | (i) of this Section shall: | 3 | | (1) make and keep, for a period of 5 years from the | 4 | | date of the last payment made on or after June 5, 2019 ( the | 5 | | effective date of Public Act 101-9) this amendatory Act of | 6 | | the 101st General Assembly on a contract or subcontract | 7 | | for a High Impact Business Construction Jobs Project, | 8 | | records for all laborers and other workers employed by the | 9 | | contractor or subcontractor on the project; the records | 10 | | shall include: | 11 | | (A) the worker's name; | 12 | | (B) the worker's address; | 13 | | (C) the worker's telephone number, if available; | 14 | | (D) the worker's social security number; | 15 | | (E) the worker's classification or | 16 | | classifications; | 17 | | (F) the worker's gross and net wages paid in each | 18 | | pay period; | 19 | | (G) the worker's number of hours worked each day; | 20 | | (H) the worker's starting and ending times of work | 21 | | each day; | 22 | | (I) the worker's hourly wage rate; and | 23 | | (J) the worker's hourly overtime wage rate; | 24 | | (2) no later than the 15th day of each calendar month, | 25 | | provide a certified payroll for the immediately preceding | 26 | | month to the taxpayer in charge of the High Impact |
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| 1 | | Business construction jobs project; within 5 business days | 2 | | after receiving the certified payroll, the taxpayer shall | 3 | | file the certified payroll with the Department of Labor | 4 | | and the Department of Commerce and Economic Opportunity; a | 5 | | certified payroll must be filed for only those calendar | 6 | | months during which construction on a High Impact Business | 7 | | construction jobs project has occurred; the certified | 8 | | payroll shall consist of a complete copy of the records | 9 | | identified in paragraph (1) of this subsection (j), but | 10 | | may exclude the starting and ending times of work each | 11 | | day; the certified payroll shall be accompanied by a | 12 | | statement signed by the contractor or subcontractor or an | 13 | | officer, employee, or agent of the contractor or | 14 | | subcontractor which avers that: | 15 | | (A) he or she has examined the certified payroll | 16 | | records required to be submitted by the Act and such | 17 | | records are true and accurate; and | 18 | | (B) the contractor or subcontractor is aware that | 19 | | filing a certified payroll that he or she knows to be | 20 | | false is a Class A misdemeanor. | 21 | | A general contractor is not prohibited from relying on a | 22 | | certified payroll of a lower-tier subcontractor, provided the | 23 | | general contractor does not knowingly rely upon a | 24 | | subcontractor's false certification. | 25 | | Any contractor or subcontractor subject to this | 26 | | subsection, and any officer, employee, or agent of such |
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| 1 | | contractor or subcontractor whose duty as an officer, | 2 | | employee, or agent it is to file a certified payroll under this | 3 | | subsection, who willfully fails to file such a certified | 4 | | payroll on or before the date such certified payroll is | 5 | | required by this paragraph to be filed and any person who | 6 | | willfully files a false certified payroll that is false as to | 7 | | any material fact is in violation of this Act and guilty of a | 8 | | Class A misdemeanor. | 9 | | The taxpayer in charge of the project shall keep the | 10 | | records submitted in accordance with this subsection on or | 11 | | after June 5, 2019 ( the effective date of Public Act 101-9) | 12 | | this amendatory Act of the 101st General Assembly for a period | 13 | | of 5 years from the date of the last payment for work on a | 14 | | contract or subcontract for the High Impact Business | 15 | | construction jobs project. | 16 | | The records submitted in accordance with this subsection | 17 | | shall be considered public records, except an employee's | 18 | | address, telephone number, and social security number, and | 19 | | made available in accordance with the Freedom of Information | 20 | | Act. The Department of Labor shall accept any reasonable | 21 | | submissions by the contractor that meet the requirements of | 22 | | this subsection (j) and shall share the information with the | 23 | | Department in order to comply with the awarding of a High | 24 | | Impact Business construction jobs credit. A contractor, | 25 | | subcontractor, or public body may retain records required | 26 | | under this Section in paper or electronic format. |
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| 1 | | (k) Upon 7 business days' notice, each contractor and | 2 | | subcontractor shall make available for inspection and copying | 3 | | at a location within this State during reasonable hours, the | 4 | | records identified in this subsection (j) to the taxpayer in | 5 | | charge of the High Impact Business construction jobs project, | 6 | | its officers and agents, the Director of the Department of | 7 | | Labor and his or her deputies and agents, and to federal, | 8 | | State, or local law enforcement agencies and prosecutors. | 9 | | (Source: P.A. 101-9, eff. 6-5-19; revised 7-12-19.)
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