Public Act 101-0455
 
HB1561 EnrolledLRB101 07257 AXK 52296 b

    AN ACT concerning education.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Freedom of Information Act is amended by
changing Section 7 as follows:
 
    (5 ILCS 140/7)  (from Ch. 116, par. 207)
    Sec. 7. Exemptions.
    (1) When a request is made to inspect or copy a public
record that contains information that is exempt from disclosure
under this Section, but also contains information that is not
exempt from disclosure, the public body may elect to redact the
information that is exempt. The public body shall make the
remaining information available for inspection and copying.
Subject to this requirement, the following shall be exempt from
inspection and copying:
        (a) Information specifically prohibited from
    disclosure by federal or State law or rules and regulations
    implementing federal or State law.
        (b) Private information, unless disclosure is required
    by another provision of this Act, a State or federal law or
    a court order.
        (b-5) Files, documents, and other data or databases
    maintained by one or more law enforcement agencies and
    specifically designed to provide information to one or more
    law enforcement agencies regarding the physical or mental
    status of one or more individual subjects.
        (c) Personal information contained within public
    records, the disclosure of which would constitute a clearly
    unwarranted invasion of personal privacy, unless the
    disclosure is consented to in writing by the individual
    subjects of the information. "Unwarranted invasion of
    personal privacy" means the disclosure of information that
    is highly personal or objectionable to a reasonable person
    and in which the subject's right to privacy outweighs any
    legitimate public interest in obtaining the information.
    The disclosure of information that bears on the public
    duties of public employees and officials shall not be
    considered an invasion of personal privacy.
        (d) Records in the possession of any public body
    created in the course of administrative enforcement
    proceedings, and any law enforcement or correctional
    agency for law enforcement purposes, but only to the extent
    that disclosure would:
            (i) interfere with pending or actually and
        reasonably contemplated law enforcement proceedings
        conducted by any law enforcement or correctional
        agency that is the recipient of the request;
            (ii) interfere with active administrative
        enforcement proceedings conducted by the public body
        that is the recipient of the request;
            (iii) create a substantial likelihood that a
        person will be deprived of a fair trial or an impartial
        hearing;
            (iv) unavoidably disclose the identity of a
        confidential source, confidential information
        furnished only by the confidential source, or persons
        who file complaints with or provide information to
        administrative, investigative, law enforcement, or
        penal agencies; except that the identities of
        witnesses to traffic accidents, traffic accident
        reports, and rescue reports shall be provided by
        agencies of local government, except when disclosure
        would interfere with an active criminal investigation
        conducted by the agency that is the recipient of the
        request;
            (v) disclose unique or specialized investigative
        techniques other than those generally used and known or
        disclose internal documents of correctional agencies
        related to detection, observation or investigation of
        incidents of crime or misconduct, and disclosure would
        result in demonstrable harm to the agency or public
        body that is the recipient of the request;
            (vi) endanger the life or physical safety of law
        enforcement personnel or any other person; or
            (vii) obstruct an ongoing criminal investigation
        by the agency that is the recipient of the request.
        (d-5) A law enforcement record created for law
    enforcement purposes and contained in a shared electronic
    record management system if the law enforcement agency that
    is the recipient of the request did not create the record,
    did not participate in or have a role in any of the events
    which are the subject of the record, and only has access to
    the record through the shared electronic record management
    system.
        (e) Records that relate to or affect the security of
    correctional institutions and detention facilities.
        (e-5) Records requested by persons committed to the
    Department of Corrections, Department of Human Services
    Division of Mental Health, or a county jail if those
    materials are available in the library of the correctional
    institution or facility or jail where the inmate is
    confined.
        (e-6) Records requested by persons committed to the
    Department of Corrections, Department of Human Services
    Division of Mental Health, or a county jail if those
    materials include records from staff members' personnel
    files, staff rosters, or other staffing assignment
    information.
        (e-7) Records requested by persons committed to the
    Department of Corrections or Department of Human Services
    Division of Mental Health if those materials are available
    through an administrative request to the Department of
    Corrections or Department of Human Services Division of
    Mental Health.
        (e-8) Records requested by a person committed to the
    Department of Corrections, Department of Human Services
    Division of Mental Health, or a county jail, the disclosure
    of which would result in the risk of harm to any person or
    the risk of an escape from a jail or correctional
    institution or facility.
        (e-9) Records requested by a person in a county jail or
    committed to the Department of Corrections or Department of
    Human Services Division of Mental Health, containing
    personal information pertaining to the person's victim or
    the victim's family, including, but not limited to, a
    victim's home address, home telephone number, work or
    school address, work telephone number, social security
    number, or any other identifying information, except as may
    be relevant to a requester's current or potential case or
    claim.
        (e-10) Law enforcement records of other persons
    requested by a person committed to the Department of
    Corrections, Department of Human Services Division of
    Mental Health, or a county jail, including, but not limited
    to, arrest and booking records, mug shots, and crime scene
    photographs, except as these records may be relevant to the
    requester's current or potential case or claim.
        (f) Preliminary drafts, notes, recommendations,
    memoranda and other records in which opinions are
    expressed, or policies or actions are formulated, except
    that a specific record or relevant portion of a record
    shall not be exempt when the record is publicly cited and
    identified by the head of the public body. The exemption
    provided in this paragraph (f) extends to all those records
    of officers and agencies of the General Assembly that
    pertain to the preparation of legislative documents.
        (g) Trade secrets and commercial or financial
    information obtained from a person or business where the
    trade secrets or commercial or financial information are
    furnished under a claim that they are proprietary,
    privileged or confidential, and that disclosure of the
    trade secrets or commercial or financial information would
    cause competitive harm to the person or business, and only
    insofar as the claim directly applies to the records
    requested.
        The information included under this exemption includes
    all trade secrets and commercial or financial information
    obtained by a public body, including a public pension fund,
    from a private equity fund or a privately held company
    within the investment portfolio of a private equity fund as
    a result of either investing or evaluating a potential
    investment of public funds in a private equity fund. The
    exemption contained in this item does not apply to the
    aggregate financial performance information of a private
    equity fund, nor to the identity of the fund's managers or
    general partners. The exemption contained in this item does
    not apply to the identity of a privately held company
    within the investment portfolio of a private equity fund,
    unless the disclosure of the identity of a privately held
    company may cause competitive harm.
        Nothing contained in this paragraph (g) shall be
    construed to prevent a person or business from consenting
    to disclosure.
        (h) Proposals and bids for any contract, grant, or
    agreement, including information which if it were
    disclosed would frustrate procurement or give an advantage
    to any person proposing to enter into a contractor
    agreement with the body, until an award or final selection
    is made. Information prepared by or for the body in
    preparation of a bid solicitation shall be exempt until an
    award or final selection is made.
        (i) Valuable formulae, computer geographic systems,
    designs, drawings and research data obtained or produced by
    any public body when disclosure could reasonably be
    expected to produce private gain or public loss. The
    exemption for "computer geographic systems" provided in
    this paragraph (i) does not extend to requests made by news
    media as defined in Section 2 of this Act when the
    requested information is not otherwise exempt and the only
    purpose of the request is to access and disseminate
    information regarding the health, safety, welfare, or
    legal rights of the general public.
        (j) The following information pertaining to
    educational matters:
            (i) test questions, scoring keys and other
        examination data used to administer an academic
        examination;
            (ii) information received by a primary or
        secondary school, college, or university under its
        procedures for the evaluation of faculty members by
        their academic peers;
            (iii) information concerning a school or
        university's adjudication of student disciplinary
        cases, but only to the extent that disclosure would
        unavoidably reveal the identity of the student; and
            (iv) course materials or research materials used
        by faculty members.
        (k) Architects' plans, engineers' technical
    submissions, and other construction related technical
    documents for projects not constructed or developed in
    whole or in part with public funds and the same for
    projects constructed or developed with public funds,
    including but not limited to power generating and
    distribution stations and other transmission and
    distribution facilities, water treatment facilities,
    airport facilities, sport stadiums, convention centers,
    and all government owned, operated, or occupied buildings,
    but only to the extent that disclosure would compromise
    security.
        (l) Minutes of meetings of public bodies closed to the
    public as provided in the Open Meetings Act until the
    public body makes the minutes available to the public under
    Section 2.06 of the Open Meetings Act.
        (m) Communications between a public body and an
    attorney or auditor representing the public body that would
    not be subject to discovery in litigation, and materials
    prepared or compiled by or for a public body in
    anticipation of a criminal, civil or administrative
    proceeding upon the request of an attorney advising the
    public body, and materials prepared or compiled with
    respect to internal audits of public bodies.
        (n) Records relating to a public body's adjudication of
    employee grievances or disciplinary cases; however, this
    exemption shall not extend to the final outcome of cases in
    which discipline is imposed.
        (o) Administrative or technical information associated
    with automated data processing operations, including but
    not limited to software, operating protocols, computer
    program abstracts, file layouts, source listings, object
    modules, load modules, user guides, documentation
    pertaining to all logical and physical design of
    computerized systems, employee manuals, and any other
    information that, if disclosed, would jeopardize the
    security of the system or its data or the security of
    materials exempt under this Section.
        (p) Records relating to collective negotiating matters
    between public bodies and their employees or
    representatives, except that any final contract or
    agreement shall be subject to inspection and copying.
        (q) Test questions, scoring keys, and other
    examination data used to determine the qualifications of an
    applicant for a license or employment.
        (r) The records, documents, and information relating
    to real estate purchase negotiations until those
    negotiations have been completed or otherwise terminated.
    With regard to a parcel involved in a pending or actually
    and reasonably contemplated eminent domain proceeding
    under the Eminent Domain Act, records, documents and
    information relating to that parcel shall be exempt except
    as may be allowed under discovery rules adopted by the
    Illinois Supreme Court. The records, documents and
    information relating to a real estate sale shall be exempt
    until a sale is consummated.
        (s) Any and all proprietary information and records
    related to the operation of an intergovernmental risk
    management association or self-insurance pool or jointly
    self-administered health and accident cooperative or pool.
    Insurance or self insurance (including any
    intergovernmental risk management association or self
    insurance pool) claims, loss or risk management
    information, records, data, advice or communications.
        (t) Information contained in or related to
    examination, operating, or condition reports prepared by,
    on behalf of, or for the use of a public body responsible
    for the regulation or supervision of financial
    institutions or insurance companies, unless disclosure is
    otherwise required by State law.
        (u) Information that would disclose or might lead to
    the disclosure of secret or confidential information,
    codes, algorithms, programs, or private keys intended to be
    used to create electronic or digital signatures under the
    Electronic Commerce Security Act.
        (v) Vulnerability assessments, security measures, and
    response policies or plans that are designed to identify,
    prevent, or respond to potential attacks upon a community's
    population or systems, facilities, or installations, the
    destruction or contamination of which would constitute a
    clear and present danger to the health or safety of the
    community, but only to the extent that disclosure could
    reasonably be expected to jeopardize the effectiveness of
    the measures or the safety of the personnel who implement
    them or the public. Information exempt under this item may
    include such things as details pertaining to the
    mobilization or deployment of personnel or equipment, to
    the operation of communication systems or protocols, or to
    tactical operations.
        (w) (Blank).
        (x) Maps and other records regarding the location or
    security of generation, transmission, distribution,
    storage, gathering, treatment, or switching facilities
    owned by a utility, by a power generator, or by the
    Illinois Power Agency.
        (y) Information contained in or related to proposals,
    bids, or negotiations related to electric power
    procurement under Section 1-75 of the Illinois Power Agency
    Act and Section 16-111.5 of the Public Utilities Act that
    is determined to be confidential and proprietary by the
    Illinois Power Agency or by the Illinois Commerce
    Commission.
        (z) Information about students exempted from
    disclosure under Sections 10-20.38 or 34-18.29 of the
    School Code, and information about undergraduate students
    enrolled at an institution of higher education exempted
    from disclosure under Section 25 of the Illinois Credit
    Card Marketing Act of 2009.
        (aa) Information the disclosure of which is exempted
    under the Viatical Settlements Act of 2009.
        (bb) Records and information provided to a mortality
    review team and records maintained by a mortality review
    team appointed under the Department of Juvenile Justice
    Mortality Review Team Act.
        (cc) Information regarding interments, entombments, or
    inurnments of human remains that are submitted to the
    Cemetery Oversight Database under the Cemetery Care Act or
    the Cemetery Oversight Act, whichever is applicable.
        (dd) Correspondence and records (i) that may not be
    disclosed under Section 11-9 of the Illinois Public Aid
    Code or (ii) that pertain to appeals under Section 11-8 of
    the Illinois Public Aid Code.
        (ee) The names, addresses, or other personal
    information of persons who are minors and are also
    participants and registrants in programs of park
    districts, forest preserve districts, conservation
    districts, recreation agencies, and special recreation
    associations.
        (ff) The names, addresses, or other personal
    information of participants and registrants in programs of
    park districts, forest preserve districts, conservation
    districts, recreation agencies, and special recreation
    associations where such programs are targeted primarily to
    minors.
        (gg) Confidential information described in Section
    1-100 of the Illinois Independent Tax Tribunal Act of 2012.
        (hh) The report submitted to the State Board of
    Education by the School Security and Standards Task Force
    under item (8) of subsection (d) of Section 2-3.160 of the
    School Code and any information contained in that report.
        (ii) Records requested by persons committed to or
    detained by the Department of Human Services under the
    Sexually Violent Persons Commitment Act or committed to the
    Department of Corrections under the Sexually Dangerous
    Persons Act if those materials: (i) are available in the
    library of the facility where the individual is confined;
    (ii) include records from staff members' personnel files,
    staff rosters, or other staffing assignment information;
    or (iii) are available through an administrative request to
    the Department of Human Services or the Department of
    Corrections.
        (jj) Confidential information described in Section
    5-535 of the Civil Administrative Code of Illinois.
        (kk) Records concerning the work of the threat
    assessment team of a school district.
    (1.5) Any information exempt from disclosure under the
Judicial Privacy Act shall be redacted from public records
prior to disclosure under this Act.
    (2) A public record that is not in the possession of a
public body but is in the possession of a party with whom the
agency has contracted to perform a governmental function on
behalf of the public body, and that directly relates to the
governmental function and is not otherwise exempt under this
Act, shall be considered a public record of the public body,
for purposes of this Act.
    (3) This Section does not authorize withholding of
information or limit the availability of records to the public,
except as stated in this Section or otherwise provided in this
Act.
(Source: P.A. 99-298, eff. 8-6-15; 99-346, eff. 1-1-16; 99-642,
eff. 7-28-16; 100-26, eff. 8-4-17; 100-201, eff. 8-18-17;
100-732, eff. 8-3-18.)
 
    Section 10. The Innovation Development and Economy Act is
amended by changing Section 10 as follows:
 
    (50 ILCS 470/10)
    Sec. 10. Definitions. As used in this Act, the following
words and phrases shall have the following meanings unless a
different meaning clearly appears from the context:
    "Base year" means the calendar year immediately prior to
the calendar year in which the STAR bond district is
established.
    "Commence work" means the manifest commencement of actual
operations on the development site, such as, erecting a
building, general on-site and off-site grading and utility
installations, commencing design and construction
documentation, ordering lead-time materials, excavating the
ground to lay a foundation or a basement, or work of like
description which a reasonable person would recognize as being
done with the intention and purpose to continue work until the
project is completed.
    "County" means the county in which a proposed STAR bond
district is located.
    "De minimis" means an amount less than 15% of the land area
within a STAR bond district.
    "Department of Revenue" means the Department of Revenue of
the State of Illinois.
    "Destination user" means an owner, operator, licensee,
co-developer, subdeveloper, or tenant (i) that operates a
business within a STAR bond district that is a retail store
having at least 150,000 square feet of sales floor area; (ii)
that at the time of opening does not have another Illinois
location within a 70 mile radius; (iii) that has an annual
average of not less than 30% of customers who travel from at
least 75 miles away or from out-of-state, as demonstrated by
data from a comparable existing store or stores, or, if there
is no comparable existing store, as demonstrated by an economic
analysis that shows that the proposed retailer will have an
annual average of not less than 30% of customers who travel
from at least 75 miles away or from out-of-state; and (iv) that
makes an initial capital investment, including project costs
and other direct costs, of not less than $30,000,000 for such
retail store.
    "Destination hotel" means a hotel (as that term is defined
in Section 2 of the Hotel Operators' Occupation Tax Act)
complex having at least 150 guest rooms and which also includes
a venue for entertainment attractions, rides, or other
activities oriented toward the entertainment and amusement of
its guests and other patrons.
    "Developer" means any individual, corporation, trust,
estate, partnership, limited liability partnership, limited
liability company, or other entity. The term does not include a
not-for-profit entity, political subdivision, or other agency
or instrumentality of the State.
    "Director" means the Director of Revenue, who shall consult
with the Director of Commerce and Economic Opportunity in any
approvals or decisions required by the Director under this Act.
    "Economic impact study" means a study conducted by an
independent economist to project the financial benefit of the
proposed STAR bond project to the local, regional, and State
economies, consider the proposed adverse impacts on similar
projects and businesses, as well as municipalities within the
projected market area, and draw conclusions about the net
effect of the proposed STAR bond project on the local,
regional, and State economies. A copy of the economic impact
study shall be provided to the Director for review.
    "Eligible area" means any improved or vacant area that (i)
is contiguous and is not, in the aggregate, less than 250 acres
nor more than 500 acres which must include only parcels of real
property directly and substantially benefited by the proposed
STAR bond district plan, (ii) is adjacent to a federal
interstate highway, (iii) is within one mile of 2 State
highways, (iv) is within one mile of an entertainment user, or
a major or minor league sports stadium or other similar
entertainment venue that had an initial capital investment of
at least $20,000,000, and (v) includes land that was previously
surface or strip mined. The area may be bisected by streets,
highways, roads, alleys, railways, bike paths, streams,
rivers, and other waterways and still be deemed contiguous. In
addition, in order to constitute an eligible area one of the
following requirements must be satisfied and all of which are
subject to the review and approval of the Director as provided
in subsection (d) of Section 15:
        (a) the governing body of the political subdivision
    shall have determined that the area meets the requirements
    of a "blighted area" as defined under the Tax Increment
    Allocation Redevelopment Act; or
        (b) the governing body of the political subdivision
    shall have determined that the area is a blighted area as
    determined under the provisions of Section 11-74.3-5 of the
    Illinois Municipal Code; or
        (c) the governing body of the political subdivision
    shall make the following findings:
            (i) that the vacant portions of the area have
        remained vacant for at least one year, or that any
        building located on a vacant portion of the property
        was demolished within the last year and that the
        building would have qualified under item (ii) of this
        subsection;
            (ii) if portions of the area are currently
        developed, that the use, condition, and character of
        the buildings on the property are not consistent with
        the purposes set forth in Section 5;
            (iii) that the STAR bond district is expected to
        create or retain job opportunities within the
        political subdivision;
            (iv) that the STAR bond district will serve to
        further the development of adjacent areas;
            (v) that without the availability of STAR bonds,
        the projects described in the STAR bond district plan
        would not be possible;
            (vi) that the master developer meets high
        standards of creditworthiness and financial strength
        as demonstrated by one or more of the following: (i)
        corporate debenture ratings of BBB or higher by
        Standard & Poor's Corporation or Baa or higher by
        Moody's Investors Service, Inc.; (ii) a letter from a
        financial institution with assets of $10,000,000 or
        more attesting to the financial strength of the master
        developer; or (iii) specific evidence of equity
        financing for not less than 10% of the estimated total
        STAR bond project costs;
            (vii) that the STAR bond district will strengthen
        the commercial sector of the political subdivision;
            (viii) that the STAR bond district will enhance the
        tax base of the political subdivision; and
            (ix) that the formation of a STAR bond district is
        in the best interest of the political subdivision.
    "Entertainment user" means an owner, operator, licensee,
co-developer, subdeveloper, or tenant that operates a business
within a STAR bond district that has a primary use of providing
a venue for entertainment attractions, rides, or other
activities oriented toward the entertainment and amusement of
its patrons, occupies at least 20 acres of land in the STAR
bond district, and makes an initial capital investment,
including project costs and other direct and indirect costs, of
not less than $25,000,000 for that venue.
    "Feasibility study" means a feasibility study as defined in
subsection (b) of Section 20.
    "Infrastructure" means the public improvements and private
improvements that serve the public purposes set forth in
Section 5 of this Act and that benefit the STAR bond district
or any STAR bond projects, including, but not limited to,
streets, drives and driveways, traffic and directional signs
and signals, parking lots and parking facilities,
interchanges, highways, sidewalks, bridges, underpasses and
overpasses, bike and walking trails, sanitary storm sewers and
lift stations, drainage conduits, channels, levees, canals,
storm water detention and retention facilities, utilities and
utility connections, water mains and extensions, and street and
parking lot lighting and connections.
    "Local sales taxes" means any locally imposed taxes
received by a municipality, county, or other local governmental
entity arising from sales by retailers and servicemen within a
STAR bond district, including business district sales taxes and
STAR bond occupation taxes, and that portion of the net revenue
realized under the Retailers' Occupation Tax Act, the Use Tax
Act, the Service Use Tax Act, and the Service Occupation Tax
Act from transactions at places of business located within a
STAR bond district that is deposited into the Local Government
Tax Fund and the County and Mass Transit District Fund. For the
purpose of this Act, "local sales taxes" does not include (i)
any taxes authorized pursuant to the Local Mass Transit
District Act or the Metro-East Park and Recreation District Act
for so long as the applicable taxing district does not impose a
tax on real property, (ii) county school facility and resources
occupation taxes imposed pursuant to Section 5-1006.7 of the
Counties Code, or (iii) any taxes authorized under the Flood
Prevention District Act.
    "Local sales tax increment" means, with respect to local
sales taxes administered by the Illinois Department of Revenue,
(i) all of the local sales tax paid by destination users,
destination hotels, and entertainment users that is in excess
of the local sales tax paid by destination users, destination
hotels, and entertainment users for the same month in the base
year, as determined by the Illinois Department of Revenue, (ii)
in the case of a municipality forming a STAR bond district that
is wholly within the corporate boundaries of the municipality
and in the case of a municipality and county forming a STAR
bond district that is only partially within such municipality,
that portion of the local sales tax paid by taxpayers that are
not destination users, destination hotels, or entertainment
users that is in excess of the local sales tax paid by
taxpayers that are not destination users, destination hotels,
or entertainment users for the same month in the base year, as
determined by the Illinois Department of Revenue, and (iii) in
the case of a county in which a STAR bond district is formed
that is wholly within a municipality, that portion of the local
sales tax paid by taxpayers that are not destination users,
destination hotels, or entertainment users that is in excess of
the local sales tax paid by taxpayers that are not destination
users, destination hotels, or entertainment users for the same
month in the base year, as determined by the Illinois
Department of Revenue, but only if the corporate authorities of
the county adopts an ordinance, and files a copy with the
Department within the same time frames as required for STAR
bond occupation taxes under Section 31, that designates the
taxes referenced in this clause (iii) as part of the local
sales tax increment under this Act. "Local sales tax increment"
means, with respect to local sales taxes administered by a
municipality, county, or other unit of local government, that
portion of the local sales tax that is in excess of the local
sales tax for the same month in the base year, as determined by
the respective municipality, county, or other unit of local
government. If any portion of local sales taxes are, at the
time of formation of a STAR bond district, already subject to
tax increment financing under the Tax Increment Allocation
Redevelopment Act, then the local sales tax increment for such
portion shall be frozen at the base year established in
accordance with this Act, and all future incremental increases
shall be included in the "local sales tax increment" under this
Act. Any party otherwise entitled to receipt of incremental
local sales tax revenues through an existing tax increment
financing district shall be entitled to continue to receive
such revenues up to the amount frozen in the base year. Nothing
in this Act shall affect the prior qualification of existing
redevelopment project costs incurred that are eligible for
reimbursement under the Tax Increment Allocation Redevelopment
Act. In such event, prior to approving a STAR bond district,
the political subdivision forming the STAR bond district shall
take such action as is necessary, including amending the
existing tax increment financing district redevelopment plan,
to carry out the provisions of this Act. The Illinois
Department of Revenue shall allocate the local sales tax
increment only if the local sales tax is administered by the
Department.
    "Market study" means a study to determine the ability of
the proposed STAR bond project to gain market share locally and
regionally and to remain profitable past the term of repayment
of STAR bonds.
    "Master developer" means a developer cooperating with a
political subdivision to plan, develop, and implement a STAR
bond project plan for a STAR bond district. Subject to the
limitations of Section 25, the master developer may work with
and transfer certain development rights to other developers for
the purpose of implementing STAR bond project plans and
achieving the purposes of this Act. A master developer for a
STAR bond district shall be appointed by a political
subdivision in the resolution establishing the STAR bond
district, and the master developer must, at the time of
appointment, own or have control of, through purchase
agreements, option contracts, or other means, not less than 50%
of the acreage within the STAR bond district and the master
developer or its affiliate must have ownership or control on
June 1, 2010.
    "Master development agreement" means an agreement between
the master developer and the political subdivision to govern a
STAR bond district and any STAR bond projects.
    "Municipality" means the city, village, or incorporated
town in which a proposed STAR bond district is located.
    "Pledged STAR revenues" means those sales tax and revenues
and other sources of funds pledged to pay debt service on STAR
bonds or to pay project costs pursuant to Section 30.
Notwithstanding any provision to the contrary, the following
revenues shall not constitute pledged STAR revenues or be
available to pay principal and interest on STAR bonds: any
State sales tax increment or local sales tax increment from a
retail entity initiating operations in a STAR bond district
while terminating operations at another Illinois location
within 25 miles of the STAR bond district. For purposes of this
paragraph, "terminating operations" means a closing of a retail
operation that is directly related to the opening of the same
operation or like retail entity owned or operated by more than
50% of the original ownership in a STAR bond district within
one year before or after initiating operations in the STAR bond
district, but it does not mean closing an operation for reasons
beyond the control of the retail entity, as documented by the
retail entity, subject to a reasonable finding by the
municipality (or county if such retail operation is not located
within a municipality) in which the terminated operations were
located that the closed location contained inadequate space,
had become economically obsolete, or was no longer a viable
location for the retailer or serviceman.
    "Political subdivision" means a municipality or county
which undertakes to establish a STAR bond district pursuant to
the provisions of this Act.
    "Project costs" means and includes the sum total of all
costs incurred or estimated to be incurred on or following the
date of establishment of a STAR bond district that are
reasonable or necessary to implement a STAR bond district plan
or any STAR bond project plans, or both, including costs
incurred for public improvements and private improvements that
serve the public purposes set forth in Section 5 of this Act.
Such costs include without limitation the following:
        (a) costs of studies, surveys, development of plans and
    specifications, formation, implementation, and
    administration of a STAR bond district, STAR bond district
    plan, any STAR bond projects, or any STAR bond project
    plans, including, but not limited to, staff and
    professional service costs for architectural, engineering,
    legal, financial, planning, or other services, provided
    however that no charges for professional services may be
    based on a percentage of the tax increment collected and no
    contracts for professional services, excluding
    architectural and engineering services, may be entered
    into if the terms of the contract extend beyond a period of
    3 years;
        (b) property assembly costs, including, but not
    limited to, acquisition of land and other real property or
    rights or interests therein, located within the boundaries
    of a STAR bond district, demolition of buildings, site
    preparation, site improvements that serve as an engineered
    barrier addressing ground level or below ground
    environmental contamination, including, but not limited
    to, parking lots and other concrete or asphalt barriers,
    the clearing and grading of land, and importing additional
    soil and fill materials, or removal of soil and fill
    materials from the site;
        (c) subject to paragraph (d), costs of buildings and
    other vertical improvements that are located within the
    boundaries of a STAR bond district and owned by a political
    subdivision or other public entity, including without
    limitation police and fire stations, educational
    facilities, and public restrooms and rest areas;
        (c-1) costs of buildings and other vertical
    improvements that are located within the boundaries of a
    STAR bond district and owned by a destination user or
    destination hotel; except that only 2 destination users in
    a STAR bond district and one destination hotel are eligible
    to include the cost of those vertical improvements as
    project costs;
        (c-5) costs of buildings; rides and attractions, which
    include carousels, slides, roller coasters, displays,
    models, towers, works of art, and similar theme and
    amusement park improvements; and other vertical
    improvements that are located within the boundaries of a
    STAR bond district and owned by an entertainment user;
    except that only one entertainment user in a STAR bond
    district is eligible to include the cost of those vertical
    improvements as project costs;
        (d) costs of the design and construction of
    infrastructure and public works located within the
    boundaries of a STAR bond district that are reasonable or
    necessary to implement a STAR bond district plan or any
    STAR bond project plans, or both, except that project costs
    shall not include the cost of constructing a new municipal
    public building principally used to provide offices,
    storage space, or conference facilities or vehicle
    storage, maintenance, or repair for administrative, public
    safety, or public works personnel and that is not intended
    to replace an existing public building unless the political
    subdivision makes a reasonable determination in a STAR bond
    district plan or any STAR bond project plans, supported by
    information that provides the basis for that
    determination, that the new municipal building is required
    to meet an increase in the need for public safety purposes
    anticipated to result from the implementation of the STAR
    bond district plan or any STAR bond project plans;
        (e) costs of the design and construction of the
    following improvements located outside the boundaries of a
    STAR bond district, provided that the costs are essential
    to further the purpose and development of a STAR bond
    district plan and either (i) part of and connected to
    sewer, water, or utility service lines that physically
    connect to the STAR bond district or (ii) significant
    improvements for adjacent offsite highways, streets,
    roadways, and interchanges that are approved by the
    Illinois Department of Transportation. No other cost of
    infrastructure and public works improvements located
    outside the boundaries of a STAR bond district may be
    deemed project costs;
        (f) costs of job training and retraining projects,
    including the cost of "welfare to work" programs
    implemented by businesses located within a STAR bond
    district;
        (g) financing costs, including, but not limited to, all
    necessary and incidental expenses related to the issuance
    of obligations and which may include payment of interest on
    any obligations issued hereunder including interest
    accruing during the estimated period of construction of any
    improvements in a STAR bond district or any STAR bond
    projects for which such obligations are issued and for not
    exceeding 36 months thereafter and including reasonable
    reserves related thereto;
        (h) to the extent the political subdivision by written
    agreement accepts and approves the same, all or a portion
    of a taxing district's capital costs resulting from a STAR
    bond district or STAR bond projects necessarily incurred or
    to be incurred within a taxing district in furtherance of
    the objectives of a STAR bond district plan or STAR bond
    project plans;
        (i) interest cost incurred by a developer for project
    costs related to the acquisition, formation,
    implementation, development, construction, and
    administration of a STAR bond district, STAR bond district
    plan, STAR bond projects, or any STAR bond project plans
    provided that:
            (i) payment of such costs in any one year may not
        exceed 30% of the annual interest costs incurred by the
        developer with regard to the STAR bond district or any
        STAR bond projects during that year; and
            (ii) the total of such interest payments paid
        pursuant to this Act may not exceed 30% of the total
        cost paid or incurred by the developer for a STAR bond
        district or STAR bond projects, plus project costs,
        excluding any property assembly costs incurred by a
        political subdivision pursuant to this Act;
        (j) costs of common areas located within the boundaries
    of a STAR bond district;
        (k) costs of landscaping and plantings, retaining
    walls and fences, man-made lakes and ponds, shelters,
    benches, lighting, and similar amenities located within
    the boundaries of a STAR bond district;
        (l) costs of mounted building signs, site monument, and
    pylon signs located within the boundaries of a STAR bond
    district; or
        (m) if included in the STAR bond district plan and
    approved in writing by the Director, salaries or a portion
    of salaries for local government employees to the extent
    the same are directly attributable to the work of such
    employees on the establishment and management of a STAR
    bond district or any STAR bond projects.
    Except as specified in items (a) through (m), "project
costs" shall not include:
        (i) the cost of construction of buildings that are
    privately owned or owned by a municipality and leased to a
    developer or retail user for non-entertainment retail
    uses;
        (ii) moving expenses for employees of the businesses
    locating within the STAR bond district;
        (iii) property taxes for property located in the STAR
    bond district;
        (iv) lobbying costs; and
        (v) general overhead or administrative costs of the
    political subdivision that would still have been incurred
    by the political subdivision if the political subdivision
    had not established a STAR bond district.
    "Project development agreement" means any one or more
agreements, including any amendments thereto, between a master
developer and any co-developer or subdeveloper in connection
with a STAR bond project, which project development agreement
may include the political subdivision as a party.
    "Projected market area" means any area within the State in
which a STAR bond district or STAR bond project is projected to
have a significant fiscal or market impact as determined by the
Director.
    "Resolution" means a resolution, order, ordinance, or
other appropriate form of legislative action of a political
subdivision or other applicable public entity approved by a
vote of a majority of a quorum at a meeting of the governing
body of the political subdivision or applicable public entity.
    "STAR bond" means a sales tax and revenue bond, note, or
other obligation payable from pledged STAR revenues and issued
by a political subdivision, the proceeds of which shall be used
only to pay project costs as defined in this Act.
    "STAR bond district" means the specific area declared to be
an eligible area as determined by the political subdivision,
and approved by the Director, in which the political
subdivision may develop one or more STAR bond projects.
    "STAR bond district plan" means the preliminary or
conceptual plan that generally identifies the proposed STAR
bond project areas and identifies in a general manner the
buildings, facilities, and improvements to be constructed or
improved in each STAR bond project area.
    "STAR bond project" means a project within a STAR bond
district which is approved pursuant to Section 20.
    "STAR bond project area" means the geographic area within a
STAR bond district in which there may be one or more STAR bond
projects.
    "STAR bond project plan" means the written plan adopted by
a political subdivision for the development of a STAR bond
project in a STAR bond district; the plan may include, but is
not limited to, (i) project costs incurred prior to the date of
the STAR bond project plan and estimated future STAR bond
project costs, (ii) proposed sources of funds to pay those
costs, (iii) the nature and estimated term of any obligations
to be issued by the political subdivision to pay those costs,
(iv) the most recent equalized assessed valuation of the STAR
bond project area, (v) an estimate of the equalized assessed
valuation of the STAR bond district or applicable project area
after completion of a STAR bond project, (vi) a general
description of the types of any known or proposed developers,
users, or tenants of the STAR bond project or projects included
in the plan, (vii) a general description of the type,
structure, and character of the property or facilities to be
developed or improved, (viii) a description of the general land
uses to apply to the STAR bond project, and (ix) a general
description or an estimate of the type, class, and number of
employees to be employed in the operation of the STAR bond
project.
    "State sales tax" means all of the net revenue realized
under the Retailers' Occupation Tax Act, the Use Tax Act, the
Service Use Tax Act, and the Service Occupation Tax Act from
transactions at places of business located within a STAR bond
district, excluding that portion of the net revenue realized
under the Retailers' Occupation Tax Act, the Use Tax Act, the
Service Use Tax Act, and the Service Occupation Tax Act from
transactions at places of business located within a STAR bond
district that is deposited into the Local Government Tax Fund
and the County and Mass Transit District Fund.
    "State sales tax increment" means (i) 100% of that portion
of the State sales tax that is in excess of the State sales tax
for the same month in the base year, as determined by the
Department of Revenue, from transactions at up to 2 destination
users, one destination hotel, and one entertainment user
located within a STAR bond district, which destination users,
destination hotel, and entertainment user shall be designated
by the master developer and approved by the political
subdivision and the Director in conjunction with the applicable
STAR bond project approval, and (ii) 25% of that portion of the
State sales tax that is in excess of the State sales tax for
the same month in the base year, as determined by the
Department of Revenue, from all other transactions within a
STAR bond district. If any portion of State sales taxes are, at
the time of formation of a STAR bond district, already subject
to tax increment financing under the Tax Increment Allocation
Redevelopment Act, then the State sales tax increment for such
portion shall be frozen at the base year established in
accordance with this Act, and all future incremental increases
shall be included in the State sales tax increment under this
Act. Any party otherwise entitled to receipt of incremental
State sales tax revenues through an existing tax increment
financing district shall be entitled to continue to receive
such revenues up to the amount frozen in the base year. Nothing
in this Act shall affect the prior qualification of existing
redevelopment project costs incurred that are eligible for
reimbursement under the Tax Increment Allocation Redevelopment
Act. In such event, prior to approving a STAR bond district,
the political subdivision forming the STAR bond district shall
take such action as is necessary, including amending the
existing tax increment financing district redevelopment plan,
to carry out the provisions of this Act.
    "Substantial change" means a change wherein the proposed
STAR bond project plan differs substantially in size, scope, or
use from the approved STAR bond district plan or STAR bond
project plan.
    "Taxpayer" means an individual, partnership, corporation,
limited liability company, trust, estate, or other entity that
is subject to the Illinois Income Tax Act.
    "Total development costs" means the aggregate public and
private investment in a STAR bond district, including project
costs and other direct and indirect costs related to the
development of the STAR bond district.
    "Traditional retail use" means the operation of a business
that derives at least 90% of its annual gross revenue from
sales at retail, as that phrase is defined by Section 1 of the
Retailers' Occupation Tax Act, but does not include the
operations of destination users, entertainment users,
restaurants, hotels, retail uses within hotels, or any other
non-retail uses.
    "Vacant" means that portion of the land in a proposed STAR
bond district that is not occupied by a building, facility, or
other vertical improvement.
(Source: P.A. 99-642, eff. 7-28-16.)
 
    Section 15. The Counties Code is amended by changing
Section 5-1006.7 as follows:
 
    (55 ILCS 5/5-1006.7)
    Sec. 5-1006.7. School facility and resources occupation
taxes.
    (a) In any county, a tax shall be imposed upon all persons
engaged in the business of selling tangible personal property,
other than personal property titled or registered with an
agency of this State's government, at retail in the county on
the gross receipts from the sales made in the course of
business to provide revenue to be used exclusively (i) for
school facility purposes, (ii) school resource officers and
mental health professionals, or (iii) school facility
purposes, school resource officers, and mental health
professionals if a proposition for the tax has been submitted
to the electors of that county and approved by a majority of
those voting on the question as provided in subsection (c). The
tax under this Section shall be imposed only in one-quarter
percent increments and may not exceed 1%.
    This additional tax may not be imposed on tangible personal
property taxed at the 1% rate under the Retailers' Occupation
Tax Act. The Department of Revenue has full power to administer
and enforce this subsection, to collect all taxes and penalties
due under this subsection, to dispose of taxes and penalties so
collected in the manner provided in this subsection, and to
determine all rights to credit memoranda arising on account of
the erroneous payment of a tax or penalty under this
subsection. The Department shall deposit all taxes and
penalties collected under this subsection into a special fund
created for that purpose.
    In the administration of and compliance with this
subsection, the Department and persons who are subject to this
subsection (i) have the same rights, remedies, privileges,
immunities, powers, and duties, (ii) are subject to the same
conditions, restrictions, limitations, penalties, and
definitions of terms, and (iii) shall employ the same modes of
procedure as are set forth in Sections 1 through 1o, 2 through
2-70 (in respect to all provisions contained in those Sections
other than the State rate of tax), 2a through 2h, 3 (except as
to the disposition of taxes and penalties collected), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,
7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation
Tax Act and all provisions of the Uniform Penalty and Interest
Act as if those provisions were set forth in this subsection.
    The certificate of registration that is issued by the
Department to a retailer under the Retailers' Occupation Tax
Act permits the retailer to engage in a business that is
taxable without registering separately with the Department
under an ordinance or resolution under this subsection.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
seller's tax liability by separately stating that tax as an
additional charge, which may be stated in combination, in a
single amount, with State tax that sellers are required to
collect under the Use Tax Act, pursuant to any bracketed
schedules set forth by the Department.
    (b) If a tax has been imposed under subsection (a), then a
service occupation tax must also be imposed at the same rate
upon all persons engaged, in the county, in the business of
making sales of service, who, as an incident to making those
sales of service, transfer tangible personal property within
the county as an incident to a sale of service.
    This tax may not be imposed on tangible personal property
taxed at the 1% rate under the Service Occupation Tax Act.
    The tax imposed under this subsection and all civil
penalties that may be assessed as an incident thereof shall be
collected and enforced by the Department and deposited into a
special fund created for that purpose. The Department has full
power to administer and enforce this subsection, to collect all
taxes and penalties due under this subsection, to dispose of
taxes and penalties so collected in the manner provided in this
subsection, and to determine all rights to credit memoranda
arising on account of the erroneous payment of a tax or penalty
under this subsection.
    In the administration of and compliance with this
subsection, the Department and persons who are subject to this
subsection shall (i) have the same rights, remedies,
privileges, immunities, powers and duties, (ii) be subject to
the same conditions, restrictions, limitations, penalties and
definition of terms, and (iii) employ the same modes of
procedure as are set forth in Sections 2 (except that that
reference to State in the definition of supplier maintaining a
place of business in this State means the county), 2a through
2d, 3 through 3-50 (in respect to all provisions contained in
those Sections other than the State rate of tax), 4 (except
that the reference to the State shall be to the county), 5, 7,
8 (except that the jurisdiction to which the tax is a debt to
the extent indicated in that Section 8 is the county), 9
(except as to the disposition of taxes and penalties
collected), 10, 11, 12 (except the reference therein to Section
2b of the Retailers' Occupation Tax Act), 13 (except that any
reference to the State means the county), Section 15, 16, 17,
18, 19, and 20 of the Service Occupation Tax Act and all
provisions of the Uniform Penalty and Interest Act, as fully as
if those provisions were set forth herein.
    Persons subject to any tax imposed under the authority
granted in this subsection may reimburse themselves for their
serviceman's tax liability by separately stating the tax as an
additional charge, which may be stated in combination, in a
single amount, with State tax that servicemen are authorized to
collect under the Service Use Tax Act, pursuant to any
bracketed schedules set forth by the Department.
    (c) The tax under this Section may not be imposed until the
question of imposing the tax has been submitted to the electors
of the county at a regular election and approved by a majority
of the electors voting on the question. For all regular
elections held prior to August 23, 2011 (the effective date of
Public Act 97-542), upon a resolution by the county board or a
resolution by school district boards that represent at least
51% of the student enrollment within the county, the county
board must certify the question to the proper election
authority in accordance with the Election Code.
    For all regular elections held prior to August 23, 2011
(the effective date of Public Act 97-542), the election
authority must submit the question in substantially the
following form:
        Shall (name of county) be authorized to impose a
    retailers' occupation tax and a service occupation tax
    (commonly referred to as a "sales tax") at a rate of
    (insert rate) to be used exclusively for school facility
    purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote
in the affirmative, then the county may, thereafter, impose the
tax.
    For all regular elections held on or after August 23, 2011
(the effective date of Public Act 97-542), the regional
superintendent of schools for the county must, upon receipt of
a resolution or resolutions of school district boards that
represent more than 50% of the student enrollment within the
county, certify the question to the proper election authority
for submission to the electors of the county at the next
regular election at which the question lawfully may be
submitted to the electors, all in accordance with the Election
Code.
    For all regular elections held on or after August 23, 2011
(the effective date of Public Act 97-542) and before the
effective date of this amendatory Act of the 101st General
Assembly, the election authority must submit the question in
substantially the following form:
        Shall a retailers' occupation tax and a service
    occupation tax (commonly referred to as a "sales tax") be
    imposed in (name of county) at a rate of (insert rate) to
    be used exclusively for school facility purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote
in the affirmative, then the tax shall be imposed at the rate
set forth in the question.
    For all regular elections held on or after the effective
date of this amendatory Act of the 101st General Assembly, the
election authority must submit the question as follows:
        (1) If the referendum is to expand the use of revenues
    from a currently imposed tax exclusively for school
    facility purposes to include school resource officers and
    mental health professionals, the question shall be in
    substantially the following form:
            In addition to school facility purposes, shall
        (name of county) school districts be authorized to use
        revenues from the tax commonly referred to as the
        school facility sales tax that is currently imposed in
        (name of county) at a rate of (insert rate) for school
        resource officers and mental health professionals?
        (2) If the referendum is to increase the rate of a tax
    currently imposed exclusively for school facility purposes
    at less than 1% and dedicate the additional revenues for
    school resource officers and mental health professionals,
    the question shall be in substantially the following form:
            Shall the tax commonly referred to as the school
        facility sales tax that is currently imposed in (name
        of county) at the rate of (insert rate) be increased to
        a rate of (insert rate) with the additional revenues
        used exclusively for school resource officers and
        mental health professionals?
        (3) If the referendum is to impose a tax in a county
    that has not previously imposed a tax under this Section
    exclusively for school facility purposes, the question
    shall be in substantially the following form:
            Shall a retailers' occupation tax and a service
        occupation tax (commonly referred to as a sales tax) be
        imposed in (name of county) at a rate of (insert rate)
        to be used exclusively for school facility purposes?
        (4) If the referendum is to impose a tax in a county
    that has not previously imposed a tax under this Section
    exclusively for school resource officers and mental health
    professionals, the question shall be in substantially the
    following form:
            Shall a retailers' occupation tax and a service
        occupation tax (commonly referred to as a sales tax) be
        imposed in (name of county) at a rate of (insert rate)
        to be used exclusively for school resource officers and
        mental health professionals?
        (5) If the referendum is to impose a tax in a county
    that has not previously imposed a tax under this Section
    exclusively for school facility purposes, school resource
    officers, and mental health professionals, the question
    shall be in substantially the following form:
            Shall a retailers' occupation tax and a service
        occupation tax (commonly referred to as a sales tax) be
        imposed in (name of county) at a rate of (insert rate)
        to be used exclusively for school facility purposes,
        school resource officers, and mental health
        professionals?
    The election authority must record the votes as "Yes" or
"No".
    If a majority of the electors voting on the question vote
in the affirmative, then the tax shall be imposed at the rate
set forth in the question.
    For the purposes of this subsection (c), "enrollment" means
the head count of the students residing in the county on the
last school day of September of each year, which must be
reported on the Illinois State Board of Education Public School
Fall Enrollment/Housing Report.
    (d) The Department shall immediately pay over to the State
Treasurer, ex officio, as trustee, all taxes and penalties
collected under this Section to be deposited into the School
Facility Occupation Tax Fund, which shall be an unappropriated
trust fund held outside the State treasury.
    On or before the 25th day of each calendar month, the
Department shall prepare and certify to the Comptroller the
disbursement of stated sums of money to the regional
superintendents of schools in counties from which retailers or
servicemen have paid taxes or penalties to the Department
during the second preceding calendar month. The amount to be
paid to each regional superintendent of schools and disbursed
to him or her in accordance with Section 3-14.31 of the School
Code, is equal to the amount (not including credit memoranda)
collected from the county under this Section during the second
preceding calendar month by the Department, (i) less 2% of that
amount, which shall be deposited into the Tax Compliance and
Administration Fund and shall be used by the Department,
subject to appropriation, to cover the costs of the Department
in administering and enforcing the provisions of this Section,
on behalf of the county, (ii) plus an amount that the
Department determines is necessary to offset any amounts that
were erroneously paid to a different taxing body; (iii) less an
amount equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of the
county; and (iv) less any amount that the Department determines
is necessary to offset any amounts that were payable to a
different taxing body but were erroneously paid to the county.
When certifying the amount of a monthly disbursement to a
regional superintendent of schools under this Section, the
Department shall increase or decrease the amounts by an amount
necessary to offset any miscalculation of previous
disbursements within the previous 6 months from the time a
miscalculation is discovered.
    Within 10 days after receipt by the Comptroller from the
Department of the disbursement certification to the regional
superintendents of the schools provided for in this Section,
the Comptroller shall cause the orders to be drawn for the
respective amounts in accordance with directions contained in
the certification.
    If the Department determines that a refund should be made
under this Section to a claimant instead of issuing a credit
memorandum, then the Department shall notify the Comptroller,
who shall cause the order to be drawn for the amount specified
and to the person named in the notification from the
Department. The refund shall be paid by the Treasurer out of
the School Facility Occupation Tax Fund.
    (e) For the purposes of determining the local governmental
unit whose tax is applicable, a retail sale by a producer of
coal or another mineral mined in Illinois is a sale at retail
at the place where the coal or other mineral mined in Illinois
is extracted from the earth. This subsection does not apply to
coal or another mineral when it is delivered or shipped by the
seller to the purchaser at a point outside Illinois so that the
sale is exempt under the United States Constitution as a sale
in interstate or foreign commerce.
    (f) Nothing in this Section may be construed to authorize a
tax to be imposed upon the privilege of engaging in any
business that under the Constitution of the United States may
not be made the subject of taxation by this State.
    (g) If a county board imposes a tax under this Section
pursuant to a referendum held before August 23, 2011 (the
effective date of Public Act 97-542) at a rate below the rate
set forth in the question approved by a majority of electors of
that county voting on the question as provided in subsection
(c), then the county board may, by ordinance, increase the rate
of the tax up to the rate set forth in the question approved by
a majority of electors of that county voting on the question as
provided in subsection (c). If a county board imposes a tax
under this Section pursuant to a referendum held before August
23, 2011 (the effective date of Public Act 97-542), then the
board may, by ordinance, discontinue or reduce the rate of the
tax. If a tax is imposed under this Section pursuant to a
referendum held on or after August 23, 2011 (the effective date
of Public Act 97-542) and before the effective date of this
amendatory Act of the 101st General Assembly, then the county
board may reduce or discontinue the tax, but only in accordance
with subsection (h-5) of this Section. If a tax is imposed
under this Section pursuant to a referendum held on or after
the effective date of this amendatory Act of the 101st General
Assembly, then the county board may reduce or discontinue the
tax, but only in accordance with subsection (h-10). If,
however, a school board issues bonds that are secured by the
proceeds of the tax under this Section, then the county board
may not reduce the tax rate or discontinue the tax if that rate
reduction or discontinuance would adversely affect the school
board's ability to pay the principal and interest on those
bonds as they become due or necessitate the extension of
additional property taxes to pay the principal and interest on
those bonds. If the county board reduces the tax rate or
discontinues the tax, then a referendum must be held in
accordance with subsection (c) of this Section in order to
increase the rate of the tax or to reimpose the discontinued
tax.
    Until January 1, 2014, the results of any election that
imposes, reduces, or discontinues a tax under this Section must
be certified by the election authority, and any ordinance that
increases or lowers the rate or discontinues the tax must be
certified by the county clerk and, in each case, filed with the
Illinois Department of Revenue either (i) on or before the
first day of April, whereupon the Department shall proceed to
administer and enforce the tax or change in the rate as of the
first day of July next following the filing; or (ii) on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce the tax or change in the rate
as of the first day of January next following the filing.
    Beginning January 1, 2014, the results of any election that
imposes, reduces, or discontinues a tax under this Section must
be certified by the election authority, and any ordinance that
increases or lowers the rate or discontinues the tax must be
certified by the county clerk and, in each case, filed with the
Illinois Department of Revenue either (i) on or before the
first day of May, whereupon the Department shall proceed to
administer and enforce the tax or change in the rate as of the
first day of July next following the filing; or (ii) on or
before the first day of October, whereupon the Department shall
proceed to administer and enforce the tax or change in the rate
as of the first day of January next following the filing.
    (h) For purposes of this Section, "school facility
purposes" means (i) the acquisition, development,
construction, reconstruction, rehabilitation, improvement,
financing, architectural planning, and installation of capital
facilities consisting of buildings, structures, and durable
equipment and for the acquisition and improvement of real
property and interest in real property required, or expected to
be required, in connection with the capital facilities and (ii)
the payment of bonds or other obligations heretofore or
hereafter issued, including bonds or other obligations
heretofore or hereafter issued to refund or to continue to
refund bonds or other obligations issued, for school facility
purposes, provided that the taxes levied to pay those bonds are
abated by the amount of the taxes imposed under this Section
that are used to pay those bonds. "School-facility purposes"
also includes fire prevention, safety, energy conservation,
accessibility, school security, and specified repair purposes
set forth under Section 17-2.11 of the School Code.
    (h-5) A county board in a county where a tax has been
imposed under this Section pursuant to a referendum held on or
after August 23, 2011 (the effective date of Public Act 97-542)
and before the effective date of this amendatory Act of the
101st General Assembly may, by ordinance or resolution, submit
to the voters of the county the question of reducing or
discontinuing the tax. In the ordinance or resolution, the
county board shall certify the question to the proper election
authority in accordance with the Election Code. The election
authority must submit the question in substantially the
following form:
        Shall the school facility retailers' occupation tax
    and service occupation tax (commonly referred to as the
    "school facility sales tax") currently imposed in (name of
    county) at a rate of (insert rate) be (reduced to (insert
    rate))(discontinued)?
If a majority of the electors voting on the question vote in
the affirmative, then, subject to the provisions of subsection
(g) of this Section, the tax shall be reduced or discontinued
as set forth in the question.
    (h-10) A county board in a county where a tax has been
imposed under this Section pursuant to a referendum held on or
after the effective date of this amendatory Act of the 101st
General Assembly may, by ordinance or resolution, submit to the
voters of the county the question of reducing or discontinuing
the tax. In the ordinance or resolution, the county board shall
certify the question to the proper election authority in
accordance with the Election Code. The election authority must
submit the question in substantially the following form:
        Shall the school facility and resources retailers'
    occupation tax and service occupation tax (commonly
    referred to as the school facility and resources sales tax)
    currently imposed in (name of county) at a rate of (insert
    rate) be (reduced to (insert rate)) (discontinued)?
    The election authority must record the votes as "Yes" or
"No".
    If a majority of the electors voting on the question vote
in the affirmative, then, subject to the provisions of
subsection (g) of this Section, the tax shall be reduced or
discontinued as set forth in the question.
    (i) This Section does not apply to Cook County.
    (j) This Section may be cited as the County School Facility
and Resources Occupation Tax Law.
(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15;
99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
 
    Section 20. The School Code is amended by changing Sections
3-14.31, 10-20.43, 10-22.36, and 17-2.11 as follows:
 
    (105 ILCS 5/3-14.31)
    Sec. 3-14.31. School facility and resources occupation tax
proceeds.
    (a) Within 30 days after receiving any proceeds of a school
facility and resources occupation tax under Section 5-1006.7 of
the Counties Code, each regional superintendent must disburse
those proceeds to each school district that is located in the
county in which the tax was collected.
    (b) The proceeds must be disbursed on an enrollment basis
and allocated based upon the number of each school district's
resident pupils that reside within the county collecting the
tax divided by the total number of resident students within the
county.
(Source: P.A. 95-675, eff. 10-11-07; 95-850, eff. 1-1-09.)
 
    (105 ILCS 5/10-20.43)
    Sec. 10-20.43. School facility and resources occupation
tax fund. All proceeds received by a school district from a
distribution under Section 3-14.31 must be maintained in a
special fund known as the school facility and resources
occupation tax fund. The district may use moneys in that fund
only for school facility purposes, as that term is defined
under Section 5-1006.7 of the Counties Code.
(Source: P.A. 97-813, eff. 7-13-12.)
 
    (105 ILCS 5/10-22.36)  (from Ch. 122, par. 10-22.36)
    Sec. 10-22.36. Buildings for school purposes. To build or
purchase a building for school classroom or instructional
purposes upon the approval of a majority of the voters upon the
proposition at a referendum held for such purpose or in
accordance with Section 17-2.11, 19-3.5, or 19-3.10. The board
may initiate such referendum by resolution. The board shall
certify the resolution and proposition to the proper election
authority for submission in accordance with the general
election law.
    The questions of building one or more new buildings for
school purposes or office facilities, and issuing bonds for the
purpose of borrowing money to purchase one or more buildings or
sites for such buildings or office sites, to build one or more
new buildings for school purposes or office facilities or to
make additions and improvements to existing school buildings,
may be combined into one or more propositions on the ballot.
    Before erecting, or purchasing or remodeling such a
building the board shall submit the plans and specifications
respecting heating, ventilating, lighting, seating, water
supply, toilets and safety against fire to the regional
superintendent of schools having supervision and control over
the district, for approval in accordance with Section 2-3.12.
    Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building (1) occurs while the building is being leased by
the school district or (2) is paid with (A) funds derived from
the sale or disposition of other buildings, land, or structures
of the school district or (B) funds received (i) as a grant
under the School Construction Law or (ii) as gifts or
donations, provided that no funds to purchase, construct, or
build such building, other than lease payments, are derived
from the district's bonded indebtedness or the tax levy of the
district.
    Notwithstanding any of the foregoing, no referendum shall
be required if the purchase, construction, or building of any
such building is paid with funds received from the County
School Facility and Resources Occupation Tax Law under Section
5-1006.7 of the Counties Code or from the proceeds of bonds or
other debt obligations secured by revenues obtained from that
Law.
(Source: P.A. 96-517, eff. 8-14-09; 97-542, eff. 8-23-11.)
 
    (105 ILCS 5/17-2.11)  (from Ch. 122, par. 17-2.11)
    Sec. 17-2.11. School board power to levy a tax or to borrow
money and issue bonds for fire prevention, safety, energy
conservation, accessibility, school security, and specified
repair purposes.
    (a) Whenever, as a result of any lawful order of any
agency, other than a school board, having authority to enforce
any school building code applicable to any facility that houses
students, or any law or regulation for the protection and
safety of the environment, pursuant to the Environmental
Protection Act, any school district having a population of less
than 500,000 inhabitants is required to alter or reconstruct
any school building or permanent, fixed equipment; the district
may, by proper resolution, levy a tax for the purpose of making
such alteration or reconstruction, based on a survey report by
an architect or engineer licensed in this State, upon all of
the taxable property of the district at the value as assessed
by the Department of Revenue and at a rate not to exceed 0.05%
per year for a period sufficient to finance such alteration or
reconstruction, upon the following conditions:
        (1) When there are not sufficient funds available in
    the operations and maintenance fund of the school district,
    the school facility occupation tax fund of the district, or
    the fire prevention and safety fund of the district, as
    determined by the district on the basis of rules adopted by
    the State Board of Education, to make such alteration or
    reconstruction or to purchase and install such permanent,
    fixed equipment so ordered or determined as necessary.
    Appropriate school district records must be made available
    to the State Superintendent of Education, upon request, to
    confirm this insufficiency.
        (2) When a certified estimate of an architect or
    engineer licensed in this State stating the estimated
    amount necessary to make the alteration or reconstruction
    or to purchase and install the equipment so ordered has
    been secured by the school district, and the estimate has
    been approved by the regional superintendent of schools
    having jurisdiction over the district and the State
    Superintendent of Education. Approval must not be granted
    for any work that has already started without the prior
    express authorization of the State Superintendent of
    Education. If the estimate is not approved or is denied
    approval by the regional superintendent of schools within 3
    months after the date on which it is submitted to him or
    her, the school board of the district may submit the
    estimate directly to the State Superintendent of Education
    for approval or denial.
    In the case of an emergency situation, where the estimated
cost to effectuate emergency repairs is less than the amount
specified in Section 10-20.21 of this Code, the school district
may proceed with such repairs prior to approval by the State
Superintendent of Education, but shall comply with the
provisions of subdivision (2) of this subsection (a) as soon
thereafter as may be as well as Section 10-20.21 of this Code.
If the estimated cost to effectuate emergency repairs is
greater than the amount specified in Section 10-20.21 of this
Code, then the school district shall proceed in conformity with
Section 10-20.21 of this Code and with rules established by the
State Board of Education to address such situations. The rules
adopted by the State Board of Education to deal with these
situations shall stipulate that emergency situations must be
expedited and given priority consideration. For purposes of
this paragraph, an emergency is a situation that presents an
imminent and continuing threat to the health and safety of
students or other occupants of a facility, requires complete or
partial evacuation of a building or part of a building, or
consumes one or more of the 5 emergency days built into the
adopted calendar of the school or schools or would otherwise be
expected to cause such school or schools to fall short of the
minimum school calendar requirements.
    (b) Whenever any such district determines that it is
necessary for energy conservation purposes that any school
building or permanent, fixed equipment should be altered or
reconstructed and that such alterations or reconstruction will
be made with funds not necessary for the completion of approved
and recommended projects contained in any safety survey report
or amendments thereto authorized by Section 2-3.12 of this Act;
the district may levy a tax or issue bonds as provided in
subsection (a) of this Section.
    (c) Whenever any such district determines that it is
necessary for accessibility purposes and to comply with the
school building code that any school building or equipment
should be altered or reconstructed and that such alterations or
reconstruction will be made with funds not necessary for the
completion of approved and recommended projects contained in
any safety survey report or amendments thereto authorized under
Section 2-3.12 of this Act, the district may levy a tax or
issue bonds as provided in subsection (a) of this Section.
    (d) Whenever any such district determines that it is
necessary for school security purposes and the related
protection and safety of pupils and school personnel that any
school building or property should be altered or reconstructed
or that security systems and equipment (including but not
limited to intercom, early detection and warning, access
control and television monitoring systems) should be purchased
and installed, and that such alterations, reconstruction or
purchase and installation of equipment will be made with funds
not necessary for the completion of approved and recommended
projects contained in any safety survey report or amendment
thereto authorized by Section 2-3.12 of this Act and will deter
and prevent unauthorized entry or activities upon school
property by unknown or dangerous persons, assure early
detection and advance warning of any such actual or attempted
unauthorized entry or activities and help assure the continued
safety of pupils and school staff if any such unauthorized
entry or activity is attempted or occurs; the district may levy
a tax or issue bonds as provided in subsection (a) of this
Section.
    If such a school district determines that it is necessary
for school security purposes and the related protection and
safety of pupils and school staff to hire a school resource
officer or that personnel costs for school counselors, mental
health experts, or school resource officers are necessary and
the district determines that it does not need funds for any of
the other purposes set forth in this Section, then the district
may levy a tax or issue bonds as provided in subsection (a).
    (e) If a school district does not need funds for other fire
prevention and safety projects, including the completion of
approved and recommended projects contained in any safety
survey report or amendments thereto authorized by Section
2-3.12 of this Act, and it is determined after a public hearing
(which is preceded by at least one published notice (i)
occurring at least 7 days prior to the hearing in a newspaper
of general circulation within the school district and (ii)
setting forth the time, date, place, and general subject matter
of the hearing) that there is a substantial, immediate, and
otherwise unavoidable threat to the health, safety, or welfare
of pupils due to disrepair of school sidewalks, playgrounds,
parking lots, or school bus turnarounds and repairs must be
made; then the district may levy a tax or issue bonds as
provided in subsection (a) of this Section.
    (f) For purposes of this Section a school district may
replace a school building or build additions to replace
portions of a building when it is determined that the
effectuation of the recommendations for the existing building
will cost more than the replacement costs. Such determination
shall be based on a comparison of estimated costs made by an
architect or engineer licensed in the State of Illinois. The
new building or addition shall be equivalent in area (square
feet) and comparable in purpose and grades served and may be on
the same site or another site. Such replacement may only be
done upon order of the regional superintendent of schools and
the approval of the State Superintendent of Education.
    (g) The filing of a certified copy of the resolution
levying the tax when accompanied by the certificates of the
regional superintendent of schools and State Superintendent of
Education shall be the authority of the county clerk to extend
such tax.
    (h) The county clerk of the county in which any school
district levying a tax under the authority of this Section is
located, in reducing raised levies, shall not consider any such
tax as a part of the general levy for school purposes and shall
not include the same in the limitation of any other tax rate
which may be extended.
    Such tax shall be levied and collected in like manner as
all other taxes of school districts, subject to the provisions
contained in this Section.
    (i) The tax rate limit specified in this Section may be
increased to .10% upon the approval of a proposition to effect
such increase by a majority of the electors voting on that
proposition at a regular scheduled election. Such proposition
may be initiated by resolution of the school board and shall be
certified by the secretary to the proper election authorities
for submission in accordance with the general election law.
    (j) When taxes are levied by any school district for fire
prevention, safety, energy conservation, and school security
purposes as specified in this Section, and the purposes for
which the taxes have been levied are accomplished and paid in
full, and there remain funds on hand in the Fire Prevention and
Safety Fund from the proceeds of the taxes levied, including
interest earnings thereon, the school board by resolution shall
use such excess and other board restricted funds, excluding
bond proceeds and earnings from such proceeds, as follows:
        (1) for other authorized fire prevention, safety,
    energy conservation, required safety inspections, school
    security purposes, sampling for lead in drinking water in
    schools, and for repair and mitigation due to lead levels
    in the drinking water supply; or
        (2) for transfer to the Operations and Maintenance Fund
    for the purpose of abating an equal amount of operations
    and maintenance purposes taxes.
Notwithstanding subdivision (2) of this subsection (j) and
subsection (k) of this Section, through June 30, 2020, the
school board may, by proper resolution following a public
hearing set by the school board or the president of the school
board (that is preceded (i) by at least one published notice
over the name of the clerk or secretary of the board, occurring
at least 7 days and not more than 30 days prior to the hearing,
in a newspaper of general circulation within the school
district and (ii) by posted notice over the name of the clerk
or secretary of the board, at least 48 hours before the
hearing, at the principal office of the school board or at the
building where the hearing is to be held if a principal office
does not exist, with both notices setting forth the time, date,
place, and subject matter of the hearing), transfer surplus
life safety taxes and interest earnings thereon to the
Operations and Maintenance Fund for building repair work.
    (k) If any transfer is made to the Operation and
Maintenance Fund, the secretary of the school board shall
within 30 days notify the county clerk of the amount of that
transfer and direct the clerk to abate the taxes to be extended
for the purposes of operations and maintenance authorized under
Section 17-2 of this Act by an amount equal to such transfer.
    (l) If the proceeds from the tax levy authorized by this
Section are insufficient to complete the work approved under
this Section, the school board is authorized to sell bonds
without referendum under the provisions of this Section in an
amount that, when added to the proceeds of the tax levy
authorized by this Section, will allow completion of the
approved work.
    (m) Any bonds issued pursuant to this Section shall bear
interest at a rate not to exceed the maximum rate authorized by
law at the time of the making of the contract, shall mature
within 20 years from date, and shall be signed by the president
of the school board and the treasurer of the school district.
    (n) In order to authorize and issue such bonds, the school
board shall adopt a resolution fixing the amount of bonds, the
date thereof, the maturities thereof, rates of interest
thereof, place of payment and denomination, which shall be in
denominations of not less than $100 and not more than $5,000,
and provide for the levy and collection of a direct annual tax
upon all the taxable property in the school district sufficient
to pay the principal and interest on such bonds to maturity.
Upon the filing in the office of the county clerk of the county
in which the school district is located of a certified copy of
the resolution, it is the duty of the county clerk to extend
the tax therefor in addition to and in excess of all other
taxes heretofore or hereafter authorized to be levied by such
school district.
    (o) After the time such bonds are issued as provided for by
this Section, if additional alterations or reconstructions are
required to be made because of surveys conducted by an
architect or engineer licensed in the State of Illinois, the
district may levy a tax at a rate not to exceed .05% per year
upon all the taxable property of the district or issue
additional bonds, whichever action shall be the most feasible.
    (p) This Section is cumulative and constitutes complete
authority for the issuance of bonds as provided in this Section
notwithstanding any other statute or law to the contrary.
    (q) With respect to instruments for the payment of money
issued under this Section either before, on, or after the
effective date of Public Act 86-004 (June 6, 1989), it is, and
always has been, the intention of the General Assembly (i) that
the Omnibus Bond Acts are, and always have been, supplementary
grants of power to issue instruments in accordance with the
Omnibus Bond Acts, regardless of any provision of this Act that
may appear to be or to have been more restrictive than those
Acts, (ii) that the provisions of this Section are not a
limitation on the supplementary authority granted by the
Omnibus Bond Acts, and (iii) that instruments issued under this
Section within the supplementary authority granted by the
Omnibus Bond Acts are not invalid because of any provision of
this Act that may appear to be or to have been more restrictive
than those Acts.
    (r) When the purposes for which the bonds are issued have
been accomplished and paid for in full and there remain funds
on hand from the proceeds of the bond sale and interest
earnings therefrom, the board shall, by resolution, use such
excess funds in accordance with the provisions of Section
10-22.14 of this Act.
    (s) Whenever any tax is levied or bonds issued for fire
prevention, safety, energy conservation, and school security
purposes, such proceeds shall be deposited and accounted for
separately within the Fire Prevention and Safety Fund.
(Source: P.A. 99-143, eff. 7-27-15; 99-713, eff. 8-5-16;
99-922, eff. 1-17-17; 100-465, eff. 8-31-17.)
 
    Section 25. The School Safety Drill Act is amended by
changing Section 25 and adding Section 45 as follows:
 
    (105 ILCS 128/25)
    Sec. 25. Annual review.
    (a) Each public school district, through its school board
or the board's designee, shall conduct a minimum of one annual
meeting at which it will review each school building's
emergency and crisis response plans, protocols, and
procedures, including procedures regarding the school
district's threat assessment team, and each building's
compliance with the school safety drill programs. The purpose
of this annual review shall be to review and update the
emergency and crisis response plans, protocols, and procedures
and the school safety drill programs of the district and each
of its school buildings. This review must be at no cost to the
school district. In updating a school building's emergency and
crisis response plans, consideration may be given to making the
emergency and crisis response plans available to first
responders, administrators, and teachers for implementation
and utilization through the use of electronic applications on
electronic devices, including, but not limited to,
smartphones, tablets, and laptop computers.
    (b) Each school board or the board's designee is required
to participate in the annual review and to invite each of the
following parties to the annual review and provide each party
with a minimum of 30 days' notice before the date of the annual
review:
        (1) The principal of each school within the school
    district or his or her official designee.
        (2) Representatives from any other education-related
    organization or association deemed appropriate by the
    school district.
        (3) Representatives from all local first responder
    organizations to participate, advise, and consult in the
    review process, including, but not limited to:
            (A) the appropriate local fire department or
        district;
            (B) the appropriate local law enforcement agency;
            (C) the appropriate local emergency medical
        services agency if the agency is a separate, local
        first responder unit; and
            (D) any other member of the first responder or
        emergency management community that has contacted the
        district superintendent or his or her designee during
        the past year to request involvement in a school's
        emergency planning or drill process.
        (4) The school board or its designee may also choose to
    invite to the annual review any other persons whom it
    believes will aid in the review process, including, but not
    limited to, any members of any other education-related
    organization or the first responder or emergency
    management community.
    (c) Upon the conclusion of the annual review, the school
board or the board's designee shall sign a one page report,
which may be in either a check-off format or a narrative
format, that does the following:
        (1) summarizes the review's recommended changes to the
    existing school safety plans and drill plans;
        (2) lists the parties that participated in the annual
    review, and includes the annual review's attendance
    record;
        (3) certifies that an effective review of the emergency
    and crisis response plans, protocols, and procedures and
    the school safety drill programs of the district and each
    of its school buildings has occurred;
        (4) states that the school district will implement
    those plans, protocols, procedures, and programs, during
    the academic year; and
        (5) includes the authorization of the school board or
    the board's designee.
    (d) The school board or its designee shall send a copy of
the report to each party that participates in the annual review
process and to the appropriate regional superintendent of
schools. If any of the participating parties have comments on
the certification document, those parties shall submit their
comments in writing to the appropriate regional
superintendent. The regional superintendent shall maintain a
record of these comments. The certification document may be in
a check-off format or narrative format, at the discretion of
the district superintendent.
    (e) The review must occur at least once during the fiscal
year, at a specific time chosen at the school district
superintendent's discretion.
    (f) A private school shall conduct a minimum of one annual
meeting at which the school must review each school building's
emergency and crisis response plans, protocols, and procedures
and each building's compliance with the school safety drill
programs of the school. The purpose of this annual review shall
be to review and update the emergency and crisis response
plans, protocols, and procedures and the school safety drill
programs of the school. This review must be at no cost to the
private school.
    The private school shall invite representatives from all
local first responder organizations to participate, advise,
and consult in the review process, including, but not limited
to, the following:
        (1) the appropriate local fire department or fire
    protection district;
        (2) the appropriate local law enforcement agency;
        (3) the appropriate local emergency medical services
    agency if the agency is a separate, local first responder
    unit; and
        (4) any other member of the first responder or
    emergency management community that has contacted the
    school's chief administrative officer or his or her
    designee during the past year to request involvement in the
    school's emergency planning or drill process.
(Source: P.A. 98-661, eff. 1-1-15; 98-663, eff. 6-23-14; 99-78,
eff. 7-20-15.)
 
    (105 ILCS 128/45 new)
    Sec. 45. Threat assessment procedure.
    (a) Each school district must implement a threat assessment
procedure that may be part of a school board policy on targeted
school violence prevention. The procedure must include the
creation of a threat assessment team. The team must include all
of the following members:
        (1) An administrator employed by the school district or
    a special education cooperative that serves the school
    district and is available to serve.
        (2) A teacher employed by the school district or a
    special education cooperative that serves the school
    district and is available to serve.
        (3) A school counselor employed by the school district
    or a special education cooperative that serves the school
    district and is available to serve.
        (4) A school psychologist employed by the school
    district or a special education cooperative that serves the
    school district and is available to serve.
        (5) A school social worker employed by the school
    district or a special education cooperative that serves the
    school district and is available to serve.
        (6) At least one law enforcement official.
    If a school district is unable to establish a threat
assessment team with school district staff and resources, it
may utilize a regional behavioral threat assessment and
intervention team that includes mental health professionals
and representatives from the State, county, and local law
enforcement agencies.
    (b) A school district shall establish the threat assessment
team under this Section no later than 180 days after the
effective date of this amendatory Act of the 101st General
Assembly and must implement an initial threat assessment
procedure no later than 120 days after the effective date of
this amendatory Act of the 101st General Assembly.
    (c) Any sharing of student information under this Section
must comply with the federal Family Educational Rights and
Privacy Act of 1974 and the Illinois School Student Records
Act.
 
    Section 35. The School Construction Law is amended by
changing Section 5-25 as follows:
 
    (105 ILCS 230/5-25)
    Sec. 5-25. Eligibility and project standards.
    (a) The State Board of Education shall establish
eligibility standards for school construction project grants
and debt service grants. These standards shall include minimum
enrollment requirements for eligibility for school
construction project grants of 200 students for elementary
districts, 200 students for high school districts, and 400
students for unit districts. The total enrollment of member
districts forming a cooperative high school in accordance with
subsection (c) of Section 10-22.22 of the School Code shall
meet the minimum enrollment requirements specified in this
subsection (a). The State Board of Education shall approve a
district's eligibility for a school construction project grant
or a debt service grant pursuant to the established standards.
    For purposes only of determining a Type 40 area vocational
center's eligibility for an entity included in a school
construction project grant or a school maintenance project
grant, an area vocational center shall be deemed eligible if
one or more of its member school districts satisfy the grant
index criteria set forth in this Law. A Type 40 area vocational
center that makes application for school construction funds
after August 25, 2009 (the effective date of Public Act 96-731)
shall be placed on the respective application cycle list. Type
40 area vocational centers must be placed last on the priority
listing of eligible entities for the applicable fiscal year.
    (b) The Capital Development Board shall establish project
standards for all school construction project grants provided
pursuant to this Article. These standards shall include space
and capacity standards as well as the determination of
recognized project costs that shall be eligible for State
financial assistance and enrichment costs that shall not be
eligible for State financial assistance.
    (c) The State Board of Education and the Capital
Development Board shall not establish standards that
disapprove or otherwise establish limitations that restrict
the eligibility of (i) a school district with a population
exceeding 500,000 for a school construction project grant based
on the fact that any or all of the school construction project
grant will be used to pay debt service or to make lease
payments, as authorized by subsection (b) of Section 5-35 of
this Law, (ii) a school district located in whole or in part in
a county that imposes a tax for school facility or resources
purposes pursuant to Section 5-1006.7 of the Counties Code, or
(iii) a school district that (1) was organized prior to 1860
and (2) is located in part in a city originally incorporated
prior to 1840, based on the fact that all or a part of the
school construction project is owned by a public building
commission and leased to the school district or the fact that
any or all of the school construction project grant will be
used to pay debt service or to make lease payments.
    (d) A reorganized school district or cooperative high
school may use a school construction application that was
submitted by a school district that formed the reorganized
school district or cooperative high school if that application
has not been entitled for a project by the State Board of
Education and any one or more of the following happen within
the current or prior 4 fiscal years:
        (1) a new school district is created in accordance with
    Article 11E of the School Code;
        (2) an existing school district annexes all of the
    territory of one or more other school districts in
    accordance with Article 7 of the School Code; or
        (3) a cooperative high school is formed in accordance
    with subsection (c) of Section 10-22.22 of the School Code.
A new elementary district formed from a school district
conversion, as defined in Section 11E-15 of the School Code,
may use only the application of the dissolved district whose
territory is now included in the new elementary district and
must obtain the written approval of the local school board of
any other school district that includes territory from that
dissolved district. A new high school district formed from a
school district conversion, as defined in Section 11E-15 of the
School Code, may use only the application of any dissolved
district whose territory is now included in the new high school
district, but only after obtaining the written approval of the
local school board of any other school district that includes
territory from that dissolved district. A cooperative high
school using this Section must obtain the written approval of
the local school board of the member school district whose
application it is using. All other eligibility and project
standards apply to this Section.
(Source: P.A. 96-37, eff. 7-13-09; 96-731, eff. 8-25-09;
96-1000, eff. 7-2-10; 96-1381, eff. 1-1-11; 96-1467, eff.
8-20-10; 97-232, eff. 7-28-11; 97-333, eff. 8-12-11.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.