Illinois General Assembly - Illinois Compiled Statutes

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40 ILCS 5/21-110.1

(40 ILCS 5/21-110.1) (from Ch. 108 1/2, par. 21-110.1)

Sec. 21-110.1.

Medicare taxes.

(a) The governing body of every
political subdivision with the power to levy taxes is hereby authorized and
empowered to increase its annual tax levy above the limitation now or
hereafter otherwise authorized by law, by the amount necessary to meet the
cost of its participation in the Federal Medicare Program, including any
share of the cost of participation of an instrumentality or entity
described in subsection (b) or (c) of Section 21-102.8 for which the
political subdivision is responsible, without regard
to whether such participation is mandatory or optional, and without regard
to whether the political subdivision has come under the provisions of this
Article for purposes of participation in the Federal Social Security Insurance Program.

(b) The payment of medicare taxes to the State Agency shall be made in
the same manner and under the same conditions as are set forth in Section
21-109 for payment of Social Security contributions, except that the State
Agency may designate a retirement system to assume responsibility to the
State Agency for the compiling of wage data, the collection of medicare
taxes, and the timely reporting and payment of such items for specified
persons under mandatory or optional medicare coverage, regardless of
whether such retirement system has entered into a coverage agreement for
Social Security coverage pursuant to Section 21-105.

(c) The penalty and audit provisions of Sections 21-112, 21-113 and
21-114 shall apply to the failure or refusal to make timely and correct
payments of medicare taxes or reports of wages in accordance with State
Agency regulations.

(Source: P.A. 84-1472.)