Public Act 102-0016
 
SB2017 EnrolledLRB102 16155 CPF 22006 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
ARTICLE 1. SHORT TITLE; PURPOSE

 
    Section 1-1. Short title. This Act may be cited as the
FY2022 Budget Implementation Act.
 
    Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
State budget for Fiscal Year 2022.
 
ARTICLE 2. STATE FINANCE ACT AMENDMENTS AFFECTING THE FISCAL
YEAR 2022 BUDGET

 
    Section 2-5. The State Finance Act is amended by changing
Sections 5.67, 5.176, 5.177, 5.857, 5h.5, 6z-6, 6z-32, 6z-63,
6z-70, 6z-77, 6z-82, 6z-100, 6z-121, 6z-122, 8.3, 8.12,
8.25-4, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections
5.938, 5.939, and 6z-128 as follows:
 
    (30 ILCS 105/5.67)  (from Ch. 127, par. 141.67)
    Sec. 5.67. The Metropolitan Exposition, Auditorium and
Office Building Fund. This Section is repealed June 30, 2021.
(Source: P.A. 81-1509.)
 
    (30 ILCS 105/5.176)  (from Ch. 127, par. 141.176)
    Sec. 5.176. The Illinois Civic Center Bond Fund. This
Section is repealed June 30, 2021.
(Source: P.A. 84-1308.)
 
    (30 ILCS 105/5.177)  (from Ch. 127, par. 141.177)
    Sec. 5.177. The Illinois Civic Center Bond Retirement and
Interest Fund. This Section is repealed June 30, 2021.
(Source: P.A. 84-1308.)
 
    (30 ILCS 105/5.857)
    (Section scheduled to be repealed on July 1, 2021)
    Sec. 5.857. The Capital Development Board Revolving Fund.
This Section is repealed July 1, 2022 2021.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-645, eff. 6-26-20.)
 
    (30 ILCS 105/5.938 new)
    Sec. 5.938. The DoIT Special Projects Fund.
 
    (30 ILCS 105/5.939 new)
    Sec. 5.939. The Essential Government Services Support
Fund.
 
    (30 ILCS 105/5h.5)
    Sec. 5h.5. Cash flow borrowing and general funds
liquidity; Fiscal Years 2018, 2019, 2020, and 2021, and 2022.
    (a) In order to meet cash flow deficits and to maintain
liquidity in general funds and the Health Insurance Reserve
Fund, on and after July 1, 2017 and through June 30, 2022 2021,
the State Treasurer and the State Comptroller, in consultation
with the Governor's Office of Management and Budget, shall
make transfers to general funds and the Health Insurance
Reserve Fund, as directed by the State Comptroller, out of
special funds of the State, to the extent allowed by federal
law.
    No such transfer may reduce the cumulative balance of all
of the special funds of the State to an amount less than the
total debt service payable during the 12 months immediately
following the date of the transfer on any bonded indebtedness
of the State and any certificates issued under the Short Term
Borrowing Act. At no time shall the outstanding total
transfers made from the special funds of the State to general
funds and the Health Insurance Reserve Fund under this Section
exceed $1,500,000,000; once the amount of $1,500,000,000 has
been transferred from the special funds of the State to
general funds and the Health Insurance Reserve Fund,
additional transfers may be made from the special funds of the
State to general funds and the Health Insurance Reserve Fund
under this Section only to the extent that moneys have first
been re-transferred from general funds and the Health
Insurance Reserve Fund to those special funds of the State.
Notwithstanding any other provision of this Section, no such
transfer may be made from any special fund that is exclusively
collected by or directly appropriated to any other
constitutional officer without the written approval of that
constitutional officer.
    (b) If moneys have been transferred to general funds and
the Health Insurance Reserve Fund pursuant to subsection (a)
of this Section, Public Act 100-23 shall constitute the
continuing authority for and direction to the State Treasurer
and State Comptroller to reimburse the funds of origin from
general funds by transferring to the funds of origin, at such
times and in such amounts as directed by the Comptroller when
necessary to support appropriated expenditures from the funds,
an amount equal to that transferred from them plus any
interest that would have accrued thereon had the transfer not
occurred, except that any moneys transferred pursuant to
subsection (a) of this Section shall be repaid to the fund of
origin within 60 48 months after the date on which they were
borrowed. When any of the funds from which moneys have been
transferred pursuant to subsection (a) have insufficient cash
from which the State Comptroller may make expenditures
properly supported by appropriations from the fund, then the
State Treasurer and State Comptroller shall transfer from
general funds to the fund only such amount as is immediately
necessary to satisfy outstanding expenditure obligations on a
timely basis.
    (c) On the first day of each quarterly period in each
fiscal year, until such time as a report indicates that all
moneys borrowed and interest pursuant to this Section have
been repaid, the Comptroller shall provide to the President
and the Minority Leader of the Senate, the Speaker and the
Minority Leader of the House of Representatives, and the
Commission on Government Forecasting and Accountability a
report on all transfers made pursuant to this Section in the
prior quarterly period. The report must be provided in
electronic format. The report must include all of the
following:
        (1) the date each transfer was made;
        (2) the amount of each transfer;
        (3) in the case of a transfer from general funds to a
    fund of origin pursuant to subsection (b) of this Section,
    the amount of interest being paid to the fund of origin;
    and
        (4) the end of day balance of the fund of origin, the
    general funds, and the Health Insurance Reserve Fund on
    the date the transfer was made.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/6z-6)  (from Ch. 127, par. 142z-6)
    Sec. 6z-6. All moneys received pursuant to the federal
Community Services Block Grant shall be deposited into the
Community Services Block Grant Fund and used for the purposes
permitted under the Grant. All money received from the federal
Low-Income Household Water Assistance Program under the
federal Consolidated Appropriations Act and the American
Rescue Plan Act of 2021 shall be deposited into the Community
Services Block Grant Fund and used for the purposes permitted
under the Program and any related federal guidance.
(Source: P.A. 83-1053.)
 
    (30 ILCS 105/6z-32)
    Sec. 6z-32. Partners for Planning and Conservation.
    (a) The Partners for Conservation Fund (formerly known as
the Conservation 2000 Fund) and the Partners for Conservation
Projects Fund (formerly known as the Conservation 2000
Projects Fund) are created as special funds in the State
Treasury. These funds shall be used to establish a
comprehensive program to protect Illinois' natural resources
through cooperative partnerships between State government and
public and private landowners. Moneys in these Funds may be
used, subject to appropriation, by the Department of Natural
Resources, Environmental Protection Agency, and the Department
of Agriculture for purposes relating to natural resource
protection, planning, recreation, tourism, and compatible
agricultural and economic development activities. Without
limiting these general purposes, moneys in these Funds may be
used, subject to appropriation, for the following specific
purposes:
        (1) To foster sustainable agriculture practices and
    control soil erosion, and sedimentation, and nutrient loss
    from farmland, including grants to Soil and Water
    Conservation Districts for conservation practice
    cost-share grants and for personnel, educational, and
    administrative expenses.
        (2) To establish and protect a system of ecosystems in
    public and private ownership through conservation
    easements, incentives to public and private landowners,
    natural resource restoration and preservation, water
    quality protection and improvement, land use and watershed
    planning, technical assistance and grants, and land
    acquisition provided these mechanisms are all voluntary on
    the part of the landowner and do not involve the use of
    eminent domain.
        (3) To develop a systematic and long-term program to
    effectively measure and monitor natural resources and
    ecological conditions through investments in technology
    and involvement of scientific experts.
        (4) To initiate strategies to enhance, use, and
    maintain Illinois' inland lakes through education,
    technical assistance, research, and financial incentives.
        (5) To partner with private landowners and with units
    of State, federal, and local government and with
    not-for-profit organizations in order to integrate State
    and federal programs with Illinois' natural resource
    protection and restoration efforts and to meet
    requirements to obtain federal and other funds for
    conservation or protection of natural resources.
        (6) To implement the State's Nutrient Loss Reduction
    Strategy, including, but not limited to, funding the
    resources needed to support the Strategy's Policy Working
    Group, cover water quality monitoring in support of
    Strategy implementation, prepare a biennial report on the
    progress made on the Strategy every 2 years, and provide
    cost share funding for nutrient capture projects.
    (b) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month,
beginning on September 30, 1995 and ending on June 30, 2022
2021, from the General Revenue Fund to the Partners for
Conservation Fund, an amount equal to 1/10 of the amount set
forth below in fiscal year 1996 and an amount equal to 1/12 of
the amount set forth below in each of the other specified
fiscal years:
Fiscal Year Amount
1996$ 3,500,000
1997$ 9,000,000
1998$10,000,000
1999$11,000,000
2000$12,500,000
2001 through 2004$14,000,000
2005 $7,000,000
2006 $11,000,000
2007 $0
2008 through 2011 $14,000,000
2012 $12,200,000
2013 through 2017 $14,000,000
2018 $1,500,000
2019 $14,000,000
2020 $7,500,000
2021 through 2022 $14,000,000
    (c) The State Comptroller and State Treasurer shall
automatically transfer on the last day of each month beginning
on July 31, 2021 and ending June 30, 2022, from the
Environmental Protection Permit and Inspection Fund to the
Partners for Conservation Fund, an amount equal to 1/12 of
$4,135,000. Notwithstanding any other provision of law to the
contrary and in addition to any other transfers that may be
provided for by law, on the last day of each month beginning on
July 31, 2006 and ending on June 30, 2007, or as soon
thereafter as may be practical, the State Comptroller shall
direct and the State Treasurer shall transfer $1,000,000 from
the Open Space Lands Acquisition and Development Fund to the
Partners for Conservation Fund (formerly known as the
Conservation 2000 Fund).
    (d) There shall be deposited into the Partners for
Conservation Projects Fund such bond proceeds and other moneys
as may, from time to time, be provided by law.
(Source: P.A. 100-23, eff. 7-6-17; 101-10, eff. 6-5-19.)
 
    (30 ILCS 105/6z-63)
    Sec. 6z-63. The Professional Services Fund.
    (a) The Professional Services Fund is created as a
revolving fund in the State treasury. The following moneys
shall be deposited into the Fund:
        (1) amounts authorized for transfer to the Fund from
    the General Revenue Fund and other State funds (except for
    funds classified by the Comptroller as federal trust funds
    or State trust funds) pursuant to State law or Executive
    Order;
        (2) federal funds received by the Department of
    Central Management Services (the "Department") as a result
    of expenditures from the Fund;
        (3) interest earned on moneys in the Fund; and
        (4) receipts or inter-fund transfers resulting from
    billings issued by the Department to State agencies for
    the cost of professional services rendered by the
    Department that are not compensated through the specific
    fund transfers authorized by this Section.
    (b) Moneys in the Fund may be used by the Department for
reimbursement or payment for:
        (1) providing professional services to State agencies
    or other State entities;
        (2) rendering other services to State agencies at the
    Governor's direction or to other State entities upon
    agreement between the Director of Central Management
    Services and the appropriate official or governing body of
    the other State entity; or
        (3) providing for payment of administrative and other
    expenses incurred by the Department in providing
    professional services.
    Beginning in fiscal year 2021, moneys in the Fund may also
be appropriated to and used by the Executive Ethics Commission
for oversight and administration of the eProcurement system
known as BidBuy, and by the Chief Procurement Officer
appointed under paragraph (4) of subsection (a) of Section
10-20 of the Illinois Procurement Code for the general
services and operation of the BidBuy system previously
administered by the Department.
    Beginning in fiscal year 2022, moneys in the Fund may also
be appropriated to and used by the Commission on Equity and
Inclusion for its operating and administrative expenses
related to the Business Enterprise Program, previously
administered by the Department.
    (c) State agencies or other State entities may direct the
Comptroller to process inter-fund transfers or make payment
through the voucher and warrant process to the Professional
Services Fund in satisfaction of billings issued under
subsection (a) of this Section.
    (d) Reconciliation. For the fiscal year beginning on July
1, 2004 only, the Director of Central Management Services (the
"Director") shall order that each State agency's payments and
transfers made to the Fund be reconciled with actual Fund
costs for professional services provided by the Department on
no less than an annual basis. The Director may require reports
from State agencies as deemed necessary to perform this
reconciliation.
    (e) (Blank).
    (e-5) (Blank).
    (e-7) (Blank).
    (e-10) (Blank).
    (e-15) (Blank).
    (e-20) (Blank).
    (e-25) (Blank).
    (e-30) (Blank).
    (e-35) (Blank).
    (e-40) (Blank).
    (e-45) (Blank).
    (e-50) (Blank).
    (f) The term "professional services" means services
rendered on behalf of State agencies and other State entities
pursuant to Section 405-293 of the Department of Central
Management Services Law of the Civil Administrative Code of
Illinois.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/6z-70)
    Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
    (a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers,
grants, fees, or moneys from other sources received for the
purpose of funding identification security and theft
prevention measures.
    (b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
    (c) (Blank).
    (d) (Blank).
    (e) (Blank).
    (f) (Blank).
    (g) (Blank).
    (h) (Blank).
    (i) (Blank).
    (j) (Blank).
    (k) (Blank).
    (l) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2019, and until June
30, 2020, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
of the Secretary of State, the State Comptroller shall direct
and the State Treasurer shall transfer amounts into the
Secretary of State Identification Security and Theft
Prevention Fund from the designated funds not exceeding the
following totals:
    Division of Corporations Registered Limited
        Liability Partnership
    Fund....................$287,000
    Securities Investors Education
    Fund.............$1,500,000
    Department of Business Services
        Special Operations
    Fund.....................$3,000,000
    Securities Audit and Enforcement
    Fund...........$3,500,000
    (m) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2020, and until June 30,
2021, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
    Division of Corporations Registered Limited
        Liability Partnership Fund..................$287,000
    Securities Investors Education Fund
......................    .............$1,500,000
    Department of Business Services Special
        Operations Fund...........................$4,500,000
    Securities Audit and Enforcement Fund.........$5,000,000
    Corporate Franchise Tax Refund Fund...........$3,000,000
    (n) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2021, and until June 30,
2022, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification of the
Secretary of State, the State Comptroller shall direct and the
State Treasurer shall transfer amounts into the Secretary of
State Identification Security and Theft Prevention Fund from
the designated funds not exceeding the following totals:
    Division of Corporations Registered Limited
        Liability Partnership Fund...................$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services Special
        Operations Fund............................$4,500,000
    Securities Audit and Enforcement Fund..........$5,000,000
    Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/6z-77)
    Sec. 6z-77. The Capital Projects Fund. The Capital
Projects Fund is created as a special fund in the State
Treasury. The State Comptroller and State Treasurer shall
transfer from the Capital Projects Fund to the General Revenue
Fund $61,294,550 on October 1, 2009, $122,589,100 on January
1, 2010, and $61,294,550 on April 1, 2010. Beginning on July 1,
2010, and on July 1 and January 1 of each year thereafter, the
State Comptroller and State Treasurer shall transfer the sum
of $122,589,100 from the Capital Projects Fund to the General
Revenue Fund. In Fiscal Year 2022 only, the State Comptroller
and State Treasurer shall transfer up to $40,000,000 of sports
wagering revenues from the Capital Projects Fund to the
Rebuild Illinois Projects Fund in one or more transfers as
directed by the Governor. Subject to appropriation, the
Capital Projects Fund may be used only for capital projects
and the payment of debt service on bonds issued for capital
projects. All interest earned on moneys in the Fund shall be
deposited into the Fund. The Fund shall not be subject to
administrative charges or chargebacks, such as but not limited
to those authorized under Section 8h.
(Source: P.A. 96-34, eff. 7-13-09.)
 
    (30 ILCS 105/6z-82)
    Sec. 6z-82. State Police Operations Assistance Fund.
    (a) There is created in the State treasury a special fund
known as the State Police Operations Assistance Fund. The Fund
shall receive revenue under the Criminal and Traffic
Assessment Act. The Fund may also receive revenue from grants,
donations, appropriations, and any other legal source.
    (b) The Department of State Police may use moneys in the
Fund to finance any of its lawful purposes or functions.
    (c) Expenditures may be made from the Fund only as
appropriated by the General Assembly by law.
    (d) Investment income that is attributable to the
investment of moneys in the Fund shall be retained in the Fund
for the uses specified in this Section.
    (e) The State Police Operations Assistance Fund shall not
be subject to administrative chargebacks.
    (f) (Blank). Notwithstanding any other provision of State
law to the contrary, on or after July 1, 2012, and until June
30, 2013, in addition to any other transfers that may be
provided for by law, at the direction of and upon notification
from the Director of State Police, the State Comptroller shall
direct and the State Treasurer shall transfer amounts into the
State Police Operations Assistance Fund from the designated
funds not exceeding the following totals:
    State Police Vehicle Fund......................$2,250,000
    State Police Wireless Service
        Emergency Fund.............................$2,500,000
    State Police Services Fund.....................$3,500,000
    (g) Notwithstanding any other provision of State law to
the contrary, on or after July 1, 2021, in addition to any
other transfers that may be provided for by law, at the
direction of and upon notification from the Director of State
Police, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding $7,000,000 into
the State Police Operations Assistance Fund from the State
Police Services Fund.
(Source: P.A. 100-987, eff. 7-1-19.)
 
    (30 ILCS 105/6z-100)
    (Section scheduled to be repealed on July 1, 2021)
    Sec. 6z-100. Capital Development Board Revolving Fund;
payments into and use. All monies received by the Capital
Development Board for publications or copies issued by the
Board, and all monies received for contract administration
fees, charges, or reimbursements owing to the Board shall be
deposited into a special fund known as the Capital Development
Board Revolving Fund, which is hereby created in the State
treasury. The monies in this Fund shall be used by the Capital
Development Board, as appropriated, for expenditures for
personal services, retirement, social security, contractual
services, legal services, travel, commodities, printing,
equipment, electronic data processing, or telecommunications.
For fiscal year 2021 and thereafter, the monies in this Fund
may also be appropriated to and used by the Executive Ethics
Commission for oversight and administration of the Chief
Procurement Officer appointed under paragraph (1) of
subsection (a) of Section 10-20 of the Illinois Procurement
Code responsible for capital procurement. Unexpended moneys in
the Fund shall not be transferred or allocated by the
Comptroller or Treasurer to any other fund, nor shall the
Governor authorize the transfer or allocation of those moneys
to any other fund. This Section is repealed July 1, 2022 2021.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20; 101-645, eff.
6-26-20.)
 
    (30 ILCS 105/6z-121)
    Sec. 6z-121. State Coronavirus Urgent Remediation
Emergency Fund.
    (a) The State Coronavirus Urgent Remediation Emergency
(State CURE) Fund is created as a federal trust fund within the
State treasury. The State CURE Fund shall be held separate and
apart from all other funds in the State treasury. The State
CURE Fund is established: (1) to receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund in
accordance with Section 5001 of the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the Coronavirus
State Fiscal Recovery Fund in accordance with Section 9901 of
the American Rescue Plan Act of 2021, or from any other federal
fund pursuant to any other provision of the American Rescue
Plan Act of 2021 or any other federal law; and (2) to provide
for the transfer, distribution and expenditure of such federal
funds as permitted in the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act, the American Rescue Plan Act of
2021, and related federal guidance or any other federal law,
and as authorized by this Section.
    (b) Federal funds received by the State from the
Coronavirus Relief Fund in accordance with Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act, the Coronavirus State Fiscal Recovery Fund in accordance
with Section 9901 of the American Rescue Plan Act of 2021, or
any other federal funds received pursuant to the American
Rescue Plan Act of 2021 or any other federal law, may be
deposited, directly or indirectly, into the State CURE Fund.
    (c) Funds in the State CURE Fund may be expended, subject
to appropriation, directly for purposes permitted under the
federal law and related federal guidance governing the use of
such funds, which may include without limitation purposes
permitted in Section 5001 of the CARES Act and Sections 3201,
3206, and 9901 of the American Rescue Plan Act of 2021. All
federal funds received into the State CURE Fund from the
Coronavirus Relief Fund, the Coronavirus State Fiscal Recovery
Fund, or any other source under the American Rescue Plan Act of
2021, may be transferred or expended by the Illinois Emergency
Management Agency at the direction of the Governor for the
specific purposes permitted by the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, the American Rescue
Plan Act of 2021, any related regulations or federal guidance,
and any terms and conditions of the federal awards received by
the State thereunder. The State Comptroller shall direct and
the State Treasurer shall transfer, as directed by the
Governor in writing, a portion of the federal funds received
from the Coronavirus Relief Fund or from any other federal
fund pursuant to any other provision of federal law may be
transferred to the Local Coronavirus Urgent Remediation
Emergency (Local CURE) Fund from time to time for the
provision and administration of grants to units of local
government as permitted by the federal Coronavirus Aid,
Relief, and Economic Security (CARES) Act, any related federal
guidance, and any other additional federal law that may
provide authorization. The State Comptroller shall direct and
the State Treasurer shall transfer amounts, as directed by the
Governor in writing, from the State CURE Fund to the Essential
Government Services Support Fund to be used for the provision
of government services as permitted under Section 602(c)(1)(C)
of the Social Security Act as enacted by Section 9901 of the
American Rescue Plan Act and related federal guidance. Funds
in the State CURE Fund also may be transferred to other funds
in the State treasury as reimbursement for expenditures made
from such other funds if the expenditures are eligible for
federal reimbursement under Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act,
the relevant provisions of the American Rescue Plan Act of
2021, or any and related federal guidance. Funds in the State
CURE Fund also may be expended directly on expenditures
eligible for federal reimbursement under Section 5001 of the
federal Coronavirus Aid, Relief, and Economic Security (CARES)
Act and related federal guidance.
    (d) Once the General Assembly has enacted appropriations
from the State CURE Fund, the expenditure of funds from the
State CURE Fund shall be subject to appropriation by the
General Assembly, and shall be administered by the Illinois
Emergency Management Agency at the direction of the Governor.
The Illinois Emergency Management Agency, and other agencies
as named in appropriations, shall transfer, distribute or
expend the funds. The State Comptroller shall direct and the
State Treasurer shall transfer funds in the State CURE Fund to
other funds in the State treasury as reimbursement for
expenditures made from such other funds if the expenditures
are eligible for federal reimbursement under Section 5001 of
the federal Coronavirus Aid, Relief, and Economic Security
(CARES) Act, the relevant provisions of the American Rescue
Plan Act of 2021, or any and related federal guidance, as
directed in writing by the Governor. Additional funds that may
be received from the federal government from legislation
enacted in response to the impact of Coronavirus Disease 2019,
including fiscal stabilization payments that replace revenues
lost due to Coronavirus Disease 2019, The State Comptroller
may direct and the State Treasurer shall transfer in the
manner authorized or required by any related federal guidance,
as directed in writing by the Governor.
    (e) Unexpended funds in the State CURE Fund shall be paid
back to the federal government at the direction of the
Governor.
    (f) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $24,523,000 from the State CURE Fund to the
Chicago Travel Industry Promotion Fund.
    (g) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $30,000,000 from the State CURE Fund to the
Metropolitan Pier and Exposition Authority Incentive Fund.
    (h) In addition to any other transfers that may be
provided for by law, at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $45,180,000 from the State CURE Fund to the
Local Tourism Fund.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/6z-122)
    Sec. 6z-122. Local Coronavirus Urgent Remediation
Emergency Fund.
    (a) The Local Coronavirus Urgent Remediation Emergency
Fund, or Local CURE Fund, is created as a federal trust fund
within the State treasury. The Local CURE Fund shall be held
separate and apart from all other funds of the State. The Local
CURE Fund is established: (1) to receive transfers from either
the Disaster Response and Recovery Fund or the State
Coronavirus Urgent Remediation Emergency (State CURE) Fund of
federal funds received by the State from the Coronavirus
Relief Fund in accordance with Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act or
pursuant to any other provision of federal law; and (2) to
provide for the administration and payment of grants and
expense reimbursements to units of local government as
permitted in the federal Coronavirus Aid, Relief, and Economic
Security (CARES) Act and related federal guidance, as
authorized by this Section, and as authorized in the
Department of Commerce and Economic Opportunity Act.
    (b) A portion of the funds received into either the
Disaster Response and Recovery Fund or the State CURE Fund
from the Coronavirus Relief Fund in accordance with Section
5001 of the federal Coronavirus Aid, Relief, and Economic
Security (CARES) Act may be transferred into the Local CURE
Fund from time to time. Such funds transferred to the Local
CURE Fund may be used by the Department of Commerce and
Economic Opportunity only to provide for the awarding and
administration and payment of grants and expense
reimbursements to units of local government for the specific
purposes permitted by the federal Coronavirus Aid, Relief, and
Economic Security (CARES) Act and any related federal
guidance, the terms and conditions of the federal awards
through which the funds are received by the State, in
accordance with the procedures established in this Section,
and as authorized in the Department of Commerce and Economic
Opportunity Act.
    (c) Unless federal guidance expands the authorized uses,
the funds received by units of local government from the Local
CURE Fund may be used only to cover the costs of the units of
local government that (1) are necessary expenditures incurred
due to the public health emergency caused by the Coronavirus
Disease 2019, (2) were not accounted for in the budget of the
State or unit of local government most recently approved as of
March 27, 2020: and are incurred on or after March 1, 2020 and
before December 31, 2021 2020; however, if new federal
guidance or new federal law expands authorized uses or extends
the covered period, then the funds may be used for any other
permitted purposes throughout the covered period.
    (d) The expenditure of funds from the Local CURE Fund
shall be subject to appropriation by the General Assembly.
    (d-5) In addition to the purposes described in subsection
(a), the Local CURE Fund may receive, directly or indirectly,
federal funds from the Coronavirus Local Fiscal Recovery Fund
in accordance with Section 9901 of the American Rescue Plan
Act of 2021 in order to provide payments to units of local
government as directed by Section 9901 of the American Rescue
Plan Act of 2021 and related federal guidance. Such moneys on
deposit in the Local CURE Fund shall be paid to units of local
government in accordance with Section 9901 of the American
Rescue Plan Act of 2021 and as directed by federal guidance on
a continuing basis by the Department of Revenue, in
cooperation with the Department of Commerce and Economic
Opportunity and as instructed by the Governor.
    (e) Unexpended funds in the Local CURE Fund shall be
transferred or paid back to the State CURE Fund or to the
federal government at the direction of the Governor.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/6z-128 new)
    Sec. 6z-128. Essential Government Services Support Fund.
    (a) The Essential Government Services Support Fund (the
EGSS Fund) is created as a federal trust fund within the State
treasury. The EGSS Fund is established: (1) to receive,
directly or indirectly, federal funds from the Coronavirus
State Fiscal Recovery Fund in accordance with Section 9901 of
the federal American Rescue Plan Act of 2021; and (2) to
provide for the use of such funds for purposes permitted by
Section 9901 of the American Rescue Plan Act of 2021,
including the provision of government services as permitted
under Section 602(c)(1)(C) of the Social Security Act as
enacted by Section 9901 of the American Rescue Plan Act of
2021, and as authorized by this Section.
    (b) Federal funds received by the State from the
Coronavirus State Fiscal Recovery Fund in accordance with
Section 9901 of the American Rescue Plan Act of 2021 may be
deposited, directly or indirectly, into the EGSS Fund.
    (c) The EGSS Fund shall be subject to appropriation by the
General Assembly. The fund shall be administered by the
Illinois Emergency Management Agency at the direction of the
Governor. The Illinois Emergency Management Agency, and other
agencies as named in appropriations, shall transfer,
distribute or expend the funds. Funds in the EGSS Fund may be
expended, subject to appropriation, directly for purposes
permitted under Section 9901 of the American Rescue Plan Act
of 2021 and related federal guidance governing the use of such
funds, including the provision of government services as
permitted under Section 602(c)(1)(C) of the Social Security
Act as enacted by Section 9901 of the American Rescue Plan Act
of 2021.
    (d) All funds received, directly or indirectly, into the
EGSS Fund from the Coronavirus State Fiscal Recovery Fund may
be transferred or expended at the direction of the Governor
for the specific purposes permitted under Section 9901 of the
American Rescue Plan Act of 2021 and any related federal
guidance. The State Comptroller shall direct and the State
Treasurer shall transfer from time to time, as directed by the
Governor in writing, any of the funds in the EGSS Fund to the
General Revenue Fund or other funds in the State treasury as
needed for expenditures, or as reimbursement for expenditures
made, from such other funds for permitted purposes under
Section 9901 of the American Rescue Plan Act of 2021,
including the provision of government services.
    (e) Unexpended funds in the EGSS Fund shall be paid back to
the federal government at the direction of the Governor.
 
    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
    Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code, except the cost
    of administration of Articles I and II of Chapter 3 of that
    Code, and to pay the costs of the Executive Ethics
    Commission for oversight and administration of the Chief
    Procurement Officer appointed under paragraph (2) of
    subsection (a) of Section 10-20 of the Illinois
    Procurement Code for transportation; and
        secondly -- for expenses of the Department of
    Transportation for construction, reconstruction,
    improvement, repair, maintenance, operation, and
    administration of highways in accordance with the
    provisions of laws relating thereto, or for any purpose
    related or incident to and connected therewith, including
    the separation of grades of those highways with railroads
    and with highways and including the payment of awards made
    by the Illinois Workers' Compensation Commission under the
    terms of the Workers' Compensation Act or Workers'
    Occupational Diseases Act for injury or death of an
    employee of the Division of Highways in the Department of
    Transportation; or for the acquisition of land and the
    erection of buildings for highway purposes, including the
    acquisition of highway right-of-way or for investigations
    to determine the reasonably anticipated future highway
    needs; or for making of surveys, plans, specifications and
    estimates for and in the construction and maintenance of
    flight strips and of highways necessary to provide access
    to military and naval reservations, to defense industries
    and defense-industry sites, and to the sources of raw
    materials and for replacing existing highways and highway
    connections shut off from general public use at military
    and naval reservations and defense-industry sites, or for
    the purchase of right-of-way, except that the State shall
    be reimbursed in full for any expense incurred in building
    the flight strips; or for the operating and maintaining of
    highway garages; or for patrolling and policing the public
    highways and conserving the peace; or for the operating
    expenses of the Department relating to the administration
    of public transportation programs; or, during fiscal year
    2020 only, for the purposes of a grant not to exceed
    $8,394,800 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses; or, during fiscal year 2021 only, for the
    purposes of a grant not to exceed $8,394,800 to the
    Regional Transportation Authority on behalf of PACE for
    the purpose of ADA/Para-transit expenses; or, during
    fiscal year 2022 only, for the purposes of a grant not to
    exceed $8,394,800 to the Regional Transportation Authority
    on behalf of PACE for the purpose of ADA/Para-transit
    expenses; or for any of those purposes or any other
    purpose that may be provided by law.
    Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
    Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of Public Health;
        2. Department of Transportation, only with respect to
    subsidies for one-half fare Student Transportation and
    Reduced Fare for Elderly, except fiscal year 2020 only
    when no more than $17,570,000 may be expended and except
    fiscal year 2021 only when no more than $17,570,000 may be
    expended and except fiscal year 2022 only when no more
    than $17,570,000 may be expended;
        3. Department of Central Management Services, except
    for expenditures incurred for group insurance premiums of
    appropriate personnel;
        4. Judicial Systems and Agencies.
    Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except for expenditures
    with respect to the Division of Operations;
        2. Department of Transportation, only with respect to
    Intercity Rail Subsidies, except fiscal year 2020 only
    when no more than $50,000,000 may be expended and except
    fiscal year 2021 only when no more than $50,000,000 may be
    expended and except fiscal year 2022 only when no more
    than $50,000,000 may be expended, and Rail Freight
    Services.
    Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases
Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
        1. Department of State Police, except not more than
    40% of the funds appropriated for the Division of
    Operations;
        2. State Officers.
    Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road
Fund monies that are eligible for federal reimbursement. It
shall not be lawful to circumvent the above appropriation
limitations by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
    Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction
of permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and
payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
        first -- to pay the cost of administration of Chapters
    2 through 10 of the Illinois Vehicle Code; and
        secondly -- no Road Fund monies derived from fees,
    excises, or license taxes relating to registration,
    operation and use of vehicles on public highways or to
    fuels used for the propulsion of those vehicles, shall be
    appropriated or expended other than for costs of
    administering the laws imposing those fees, excises, and
    license taxes, statutory refunds and adjustments allowed
    thereunder, administrative costs of the Department of
    Transportation, including, but not limited to, the
    operating expenses of the Department relating to the
    administration of public transportation programs, payment
    of debts and liabilities incurred in construction and
    reconstruction of public highways and bridges, acquisition
    of rights-of-way for and the cost of construction,
    reconstruction, maintenance, repair, and operation of
    public highways and bridges under the direction and
    supervision of the State, political subdivision, or
    municipality collecting those monies, or during fiscal
    year 2020 only for the purposes of a grant not to exceed
    $8,394,800 to the Regional Transportation Authority on
    behalf of PACE for the purpose of ADA/Para-transit
    expenses, or during fiscal year 2021 only for the purposes
    of a grant not to exceed $8,394,800 to the Regional
    Transportation Authority on behalf of PACE for the purpose
    of ADA/Para-transit expenses, or during fiscal year 2022
    only for the purposes of a grant not to exceed $8,394,800
    to the Regional Transportation Authority on behalf of PACE
    for the purpose of ADA/Para-transit expenses, and the
    costs for patrolling and policing the public highways (by
    State, political subdivision, or municipality collecting
    that money) for enforcement of traffic laws. The
    separation of grades of such highways with railroads and
    costs associated with protection of at-grade highway and
    railroad crossing shall also be permissible.
    Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as
provided in Section 8 of the Motor Fuel Tax Law.
    Except as provided in this paragraph, beginning with
fiscal year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the
purposes of this Section in excess of its total fiscal year
1990 Road Fund appropriations for those purposes unless
otherwise provided in Section 5g of this Act. For fiscal years
2003, 2004, 2005, 2006, and 2007 only, no Road Fund monies
shall be appropriated to the Department of State Police for
the purposes of this Section in excess of $97,310,000. For
fiscal year 2008 only, no Road Fund monies shall be
appropriated to the Department of State Police for the
purposes of this Section in excess of $106,100,000. For fiscal
year 2009 only, no Road Fund monies shall be appropriated to
the Department of State Police for the purposes of this
Section in excess of $114,700,000. Beginning in fiscal year
2010, no road fund moneys shall be appropriated to the
Department of State Police. It shall not be lawful to
circumvent this limitation on appropriations by governmental
reorganization or other methods unless otherwise provided in
Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of
this Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
    Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State
for the purposes of this Section in excess of the total fiscal
year 1994 Road Fund appropriations to the Secretary of State
for those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
    Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;
    Fiscal Year 2006 $130,500,000;
    Fiscal Year 2007 $130,500,000;
    Fiscal Year 2008$130,500,000;
    Fiscal Year 2009 $130,500,000.
    For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
    Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
    It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
    No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar
as appropriation of Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e
of this Act; nor to the General Revenue Fund, as authorized by
Public Act 93-25.
    The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
    The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by Public Act 94-91 shall be repaid to the Road Fund
from the General Revenue Fund in the next succeeding fiscal
year that the General Revenue Fund has a positive budgetary
balance, as determined by generally accepted accounting
principles applicable to government.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
100-863, eff.8-14-18; 101-10, eff. 6-5-19; 101-636, eff.
6-10-20.)
 
    (30 ILCS 105/8.12)   (from Ch. 127, par. 144.12)
    Sec. 8.12. State Pensions Fund.
    (a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Revised Uniform
Unclaimed Property Act and for the expenses incurred by the
Auditor General for administering the provisions of Section
2-8.1 of the Illinois State Auditing Act and for operational
expenses of the Office of the State Treasurer and for the
funding of the unfunded liabilities of the designated
retirement systems. For the purposes of this Section,
"operational expenses of the Office of the State Treasurer"
includes the acquisition of land and buildings in State fiscal
years 2019 and 2020 for use by the Office of the State
Treasurer, as well as construction, reconstruction,
improvement, repair, and maintenance, in accordance with the
provisions of laws relating thereto, of such lands and
buildings beginning in State fiscal year 2019 and thereafter.
Beginning in State fiscal year 2023 2022, payments to the
designated retirement systems under this Section shall be in
addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
    "Designated retirement systems" means:
        (1) the State Employees' Retirement System of
    Illinois;
        (2) the Teachers' Retirement System of the State of
    Illinois;
        (3) the State Universities Retirement System;
        (4) the Judges Retirement System of Illinois; and
        (5) the General Assembly Retirement System.
    (b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Revised Uniform Unclaimed Property Act.
    (c) As soon as possible after July 30, 2004 (the effective
date of Public Act 93-839), the General Assembly shall
appropriate from the State Pensions Fund (1) to the State
Universities Retirement System the amount certified under
Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems.
If the amount in the State Pensions Fund does not exceed the
sum of the amounts certified in Sections 15-165, 18-140, and
2-134 by at least $5,000,000, the amount paid to each
designated retirement system under this subsection shall be
reduced in proportion to the amount certified by each of those
designated retirement systems.
    (c-5) For fiscal years 2006 through 2022 2021, the General
Assembly shall appropriate from the State Pensions Fund to the
State Universities Retirement System the amount estimated to
be available during the fiscal year in the State Pensions
Fund; provided, however, that the amounts appropriated under
this subsection (c-5) shall not reduce the amount in the State
Pensions Fund below $5,000,000.
    (c-6) For fiscal year 2023 2022 and each fiscal year
thereafter, as soon as may be practical after any money is
deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
    (d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
    (d-1) (Blank).
    (e) The changes to this Section made by Public Act 88-593
shall first apply to distributions from the Fund for State
fiscal year 1996.
(Source: P.A. 100-22, eff. 1-1-18; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 101-10, eff.
6-5-19; 101-487, eff. 8-23-19; 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/8.25-4)  (from Ch. 127, par. 144.25-4)
    Sec. 8.25-4. All moneys in the Illinois Sports Facilities
Fund are allocated to and shall be transferred, appropriated
and used only for the purposes authorized by, and subject to,
the limitations and conditions of this Section.
    All moneys deposited pursuant to Section 13.1 of "An Act
in relation to State revenue sharing with local governmental
entities", as amended, and all moneys deposited with respect
to the $5,000,000 deposit, but not the additional $8,000,000
advance applicable before July 1, 2001, or the Advance Amount
applicable on and after that date, pursuant to Section 6 of
"The Hotel Operators' Occupation Tax Act", as amended, into
the Illinois Sports Facilities Fund shall be credited to the
Subsidy Account within the Fund. All moneys deposited with
respect to the additional $8,000,000 advance applicable before
July 1, 2001, or the Advance Amount applicable on and after
that date, but not the $5,000,000 deposit, pursuant to Section
6 of "The Hotel Operators' Occupation Tax Act", as amended,
into the Illinois Sports Facilities Fund shall be credited to
the Advance Account within the Fund. All moneys deposited from
any transfer pursuant to Section 8g-1 of the State Finance Act
shall be credited to the Advance Account within the Fund.
    Beginning with fiscal year 1989 and continuing for each
fiscal year thereafter through and including fiscal year 2001,
no less than 30 days before the beginning of such fiscal year
(except as soon as may be practicable after the effective date
of this amendatory Act of 1988 with respect to fiscal year
1989) the Chairman of the Illinois Sports Facilities Authority
shall certify to the State Comptroller and the State
Treasurer, without taking into account any revenues or
receipts of the Authority, the lesser of (a) $18,000,000 and
(b) the sum of (i) the amount anticipated to be required by the
Authority during the fiscal year to pay principal of and
interest on, and other payments relating to, its obligations
issued or to be issued under Section 13 of the Illinois Sports
Facilities Authority Act, including any deposits required to
reserve funds created under any indenture or resolution
authorizing issuance of the obligations and payments to
providers of credit enhancement, (ii) the amount anticipated
to be required by the Authority during the fiscal year to pay
obligations under the provisions of any management agreement
with respect to a facility or facilities owned by the
Authority or of any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
    Beginning with fiscal year 2002 and continuing for each
fiscal year thereafter, no less than 30 days before the
beginning of such fiscal year, the Chairman of the Illinois
Sports Facilities Authority shall certify to the State
Comptroller and the State Treasurer, without taking into
account any revenues or receipts of the Authority, the lesser
of (a) an amount equal to the sum of the Advance Amount plus
$10,000,000 and (b) the sum of (i) the amount anticipated to be
required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of the
Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any indenture
or resolution authorizing issuance of the obligations and
payments to providers of credit enhancement, (ii) the amount
anticipated to be required by the Authority during the fiscal
year to pay obligations under the provisions of any management
agreement with respect to a facility or facilities owned by
the Authority or any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
    A copy of any certification made by the Chairman under the
preceding 2 paragraphs shall be filed with the Governor and
the Mayor of the City of Chicago. The Chairman may file an
amended certification from time to time.
    Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 1988 and thereafter
continuing on the first day of each month during each fiscal
year through and including fiscal year 2001, the Comptroller
shall order paid and the Treasurer shall pay to the Authority
the amount in the Illinois Sports Facilities Fund until (x)
the lesser of $10,000,000 or the amount appropriated for
payment to the Authority from amounts credited to the Subsidy
Account and (y) the lesser of $8,000,000 or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
    Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 2001, and thereafter
continuing on the first day of each month during each fiscal
year thereafter, the Comptroller shall order paid and the
Treasurer shall pay to the Authority the amount in the
Illinois Sports Facilities Fund until (x) the lesser of
$10,000,000 or the amount appropriated for payment to the
Authority from amounts credited to the Subsidy Account and (y)
the lesser of the Advance Amount or the difference between the
amount appropriated for payment to the Authority during the
fiscal year and $10,000,000 has been paid from amounts
credited to the Advance Account.
    Provided that all amounts deposited in the Illinois Sports
Facilities Fund and credited to the Subsidy Account, to the
extent requested pursuant to the Chairman's certification,
have been paid, on June 30, 1989, and on June 30 of each year
thereafter, all amounts remaining in the Subsidy Account of
the Illinois Sports Facilities Fund shall be transferred by
the State Treasurer one-half to the General Revenue Fund in
the State Treasury and one-half to the City Tax Fund. Provided
that all amounts appropriated from the Illinois Sports
Facilities Fund, to the extent requested pursuant to the
Chairman's certification, have been paid, on June 30, 1989,
and on June 30 of each year thereafter, all amounts remaining
in the Advance Account of the Illinois Sports Facilities Fund
shall be transferred by the State Treasurer to the General
Revenue Fund in the State Treasury.
    For purposes of this Section, the term "Advance Amount"
means, for fiscal year 2002, $22,179,000, and for subsequent
fiscal years through fiscal year 2032, 105.615% of the Advance
Amount for the immediately preceding fiscal year, rounded up
to the nearest $1,000.
(Source: P.A. 91-935, eff. 6-1-01.)
 
    (30 ILCS 105/8.25e)  (from Ch. 127, par. 144.25e)
    Sec. 8.25e. (a) The State Comptroller and the State
Treasurer shall automatically transfer on the first day of
each month, beginning on February 1, 1988, from the General
Revenue Fund to each of the funds then supplemented by the
pari-mutuel tax pursuant to Section 28 of the Illinois Horse
Racing Act of 1975, an amount equal to (i) the amount of
pari-mutuel tax deposited into such fund during the month in
fiscal year 1986 which corresponds to the month preceding such
transfer, minus (ii) the amount of pari-mutuel tax (or the
replacement transfer authorized by subsection (d) of Section
8g of this Act and subsection (d) of Section 28.1 of the
Illinois Horse Racing Act of 1975) deposited into such fund
during the month preceding such transfer; provided, however,
that no transfer shall be made to a fund if such amount for
that fund is equal to or less than zero and provided that no
transfer shall be made to a fund in any fiscal year after the
amount deposited into such fund exceeds the amount of
pari-mutuel tax deposited into such fund during fiscal year
1986.
    (b) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month,
beginning on October 1, 1989 and ending on June 30, 2017, from
the General Revenue Fund to the Metropolitan Exposition,
Auditorium and Office Building Fund, the amount of $2,750,000
plus any cumulative deficiencies in such transfers for prior
months, until the sum of $16,500,000 has been transferred for
the fiscal year beginning July 1, 1989 and until the sum of
$22,000,000 has been transferred for each fiscal year
thereafter.
    (b-5) The State Comptroller and the State Treasurer shall
automatically transfer on the last day of each month,
beginning on July 1, 2017, from the General Revenue Fund to the
Metropolitan Exposition, Auditorium and Office Building Fund,
the amount of $1,500,000 plus any cumulative deficiencies in
such transfers for prior months, until the sum of $12,000,000
has been transferred for each fiscal year thereafter through
fiscal year 2021, after which no such transfers shall be made.
    (c) After the transfer of funds from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Bond
Retirement Fund pursuant to subsection (b) of Section 15 of
the Metropolitan Civic Center Support Act, the State
Comptroller and the State Treasurer shall automatically
transfer on the last day of each month, beginning on October 1,
1989 and ending on June 30, 2017, from the Metropolitan
Exposition, Auditorium and Office Building Fund to the Park
and Conservation Fund the amount of $1,250,000 plus any
cumulative deficiencies in such transfers for prior months,
until the sum of $7,500,000 has been transferred for the
fiscal year beginning July 1, 1989 and until the sum of
$10,000,000 has been transferred for each fiscal year
thereafter.
(Source: P.A. 100-23, eff. 7-6-17.)
 
    (30 ILCS 105/8g)
    Sec. 8g. Fund transfers.
    (a) (Blank).
    (b) (Blank).
    (c) In addition to any other transfers that may be
provided for by law, on August 30 of each fiscal year's license
period, the Illinois Liquor Control Commission shall direct
and the State Comptroller and State Treasurer shall transfer
from the General Revenue Fund to the Youth Alcoholism and
Substance Abuse Prevention Fund an amount equal to the number
of retail liquor licenses issued for that fiscal year
multiplied by $50.
    (d) The payments to programs required under subsection (d)
of Section 28.1 of the Illinois Horse Racing Act of 1975 shall
be made, pursuant to appropriation, from the special funds
referred to in the statutes cited in that subsection, rather
than directly from the General Revenue Fund.
    Beginning January 1, 2000, on the first day of each month,
or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall
transfer from the General Revenue Fund to each of the special
funds from which payments are to be made under subsection (d)
of Section 28.1 of the Illinois Horse Racing Act of 1975 an
amount equal to 1/12 of the annual amount required for those
payments from that special fund, which annual amount shall not
exceed the annual amount for those payments from that special
fund for the calendar year 1998. The special funds to which
transfers shall be made under this subsection (d) include, but
are not necessarily limited to, the Agricultural Premium Fund;
the Metropolitan Exposition, Auditorium and Office Building
Fund, but only through fiscal year 2021 and not thereafter;
the Fair and Exposition Fund; the Illinois Standardbred
Breeders Fund; the Illinois Thoroughbred Breeders Fund; and
the Illinois Veterans' Rehabilitation Fund. Except for
transfers attributable to prior fiscal years, during State
fiscal year 2020 only, no transfers shall be made from the
General Revenue Fund to the Agricultural Premium Fund, the
Fair and Exposition Fund, the Illinois Standardbred Breeders
Fund, or the Illinois Thoroughbred Breeders Fund.
    (e) (Blank).
    (f) (Blank).
    (f-1) (Blank).
    (g) (Blank).
    (h) (Blank).
    (i) (Blank).
    (i-1) (Blank).
    (j) (Blank).
    ......
    (k) (Blank).
    (k-1) (Blank).
    (k-2) (Blank).
    (k-3) (Blank).
    (l) (Blank).
    (m) (Blank).
    (n) (Blank).
    (o) (Blank).
    (p) (Blank).
    (q) (Blank).
    (r) (Blank).
    (s) (Blank).
    (t) (Blank).
    (u) (Blank).
    (v) (Blank).
    (w) (Blank).
    (x) (Blank).
    (y) (Blank).
    (z) (Blank).
    (aa) (Blank).
    (bb) (Blank).
    (cc) (Blank).
    (dd) (Blank).
    (ee) (Blank).
    (ff) (Blank).
    (gg) (Blank).
    (hh) (Blank).
    (ii) (Blank).
    (jj) (Blank).
    (kk) (Blank).
    (ll) (Blank).
    (mm) (Blank).
    (nn) (Blank).
    (oo) (Blank).
    (pp) (Blank).
    (qq) (Blank).
    (rr) (Blank).
    (ss) (Blank).
    (tt) (Blank).
    (uu) (Blank).
    (vv) (Blank).
    (ww) (Blank).
    (xx) (Blank).
    (yy) (Blank).
    (zz) (Blank).
    (aaa) (Blank).
    (bbb) (Blank).
    (ccc) (Blank).
    (ddd) (Blank).
    (eee) (Blank).
    (fff) (Blank).
    (ggg) (Blank).
    (hhh) (Blank).
    (iii) (Blank).
    (jjj) (Blank).
    (lll) (Blank).
    (mmm) (Blank).
    (nnn) (Blank).
    (ooo) (Blank).
    (ppp) (Blank).
    (qqq) (Blank).
    (rrr) (Blank).
    (sss) (Blank).
    (ttt) (Blank).
    (uuu) (Blank).
    (vvv) (Blank).
    (www) (Blank).
    (xxx) (Blank).
    (yyy) (Blank).
    (zzz) (Blank).
    (aaaa) (Blank).
    (bbbb) (Blank).
    (cccc) (Blank).
    (dddd) (Blank).
    (eeee) (Blank).
(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;
100-863, eff. 8-14-18; 101-10, eff. 6-5-19; revised 7-17-19.)
 
    (30 ILCS 105/8g-1)
    Sec. 8g-1. Fund transfers.
    (a) (Blank).
    (b) (Blank).
    (c) (Blank).
    (d) (Blank).
    (e) (Blank).
    (f) (Blank).
    (g) (Blank).
    (h) (Blank).
    (i) (Blank).
    (j) (Blank).
    (k) (Blank).
    (l) (Blank).
    (m) (Blank).
    (n) (Blank).
    (o) (Blank).
    (p) (Blank).
    (q) (Blank).
    (r) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
    (s) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
    (t) (Blank). In addition to any other transfers that may
be provided for by law, on July 1, 2020, or as soon thereafter
as practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $320,000 from the General
Revenue Fund to the Coal Development Fund.
    (u) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, only as directed by the Director of the Governor's
Office of Management and Budget, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$5,000,000 from the General Revenue Fund to the DoIT Special
Projects Fund, and on June 1, 2022, or as soon thereafter as
practical, but no later than June 30, 2022, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum so transferred from the DoIT Special Projects
Fund to the General Revenue Fund.
    (v) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Governor's Administrative Fund.
    (w) In addition to any other transfers that may be
provided for by law, on July 1, 2021, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $500,000 from the General
Revenue Fund to the Grant Accountability and Transparency
Fund.
    (x) In addition to any other transfers that may be
provided for by law, at a time or times during Fiscal Year 2022
as directed by the Governor, the State Comptroller shall
direct and the State Treasurer shall transfer up to a total of
$20,000,000 from the General Revenue Fund to the Illinois
Sports Facilities Fund to be credited to the Advance Account
within the Fund.
    (y) In addition to any other transfers that may be
provided for by law, on June 15, 2021, or as soon thereafter as
practical, but no later than June 30, 2021, the State
Comptroller shall direct and the State Treasurer shall
transfer the sum of $100,000,000 from the General Revenue Fund
to the Technology Management Revolving Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)
    Sec. 13.2. Transfers among line item appropriations.
    (a) Transfers among line item appropriations from the same
treasury fund for the objects specified in this Section may be
made in the manner provided in this Section when the balance
remaining in one or more such line item appropriations is
insufficient for the purpose for which the appropriation was
made.
    (a-1) No transfers may be made from one agency to another
agency, nor may transfers be made from one institution of
higher education to another institution of higher education
except as provided by subsection (a-4).
    (a-2) Except as otherwise provided in this Section,
transfers may be made only among the objects of expenditure
enumerated in this Section, except that no funds may be
transferred from any appropriation for personal services, from
any appropriation for State contributions to the State
Employees' Retirement System, from any separate appropriation
for employee retirement contributions paid by the employer,
nor from any appropriation for State contribution for employee
group insurance.
    (a-2.5) (Blank).
    (a-3) Further, if an agency receives a separate
appropriation for employee retirement contributions paid by
the employer, any transfer by that agency into an
appropriation for personal services must be accompanied by a
corresponding transfer into the appropriation for employee
retirement contributions paid by the employer, in an amount
sufficient to meet the employer share of the employee
contributions required to be remitted to the retirement
system.
    (a-4) Long-Term Care Rebalancing. The Governor may
designate amounts set aside for institutional services
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services to be
transferred to all State agencies responsible for the
administration of community-based long-term care programs,
including, but not limited to, community-based long-term care
programs administered by the Department of Healthcare and
Family Services, the Department of Human Services, and the
Department on Aging, provided that the Director of Healthcare
and Family Services first certifies that the amounts being
transferred are necessary for the purpose of assisting persons
in or at risk of being in institutional care to transition to
community-based settings, including the financial data needed
to prove the need for the transfer of funds. The total amounts
transferred shall not exceed 4% in total of the amounts
appropriated from the General Revenue Fund or any other State
fund that receives monies for long-term care services for each
fiscal year. A notice of the fund transfer must be made to the
General Assembly and posted at a minimum on the Department of
Healthcare and Family Services website, the Governor's Office
of Management and Budget website, and any other website the
Governor sees fit. These postings shall serve as notice to the
General Assembly of the amounts to be transferred. Notice
shall be given at least 30 days prior to transfer.
    (b) In addition to the general transfer authority provided
under subsection (c), the following agencies have the specific
transfer authority granted in this subsection:
    The Department of Healthcare and Family Services is
authorized to make transfers representing savings attributable
to not increasing grants due to the births of additional
children from line items for payments of cash grants to line
items for payments for employment and social services for the
purposes outlined in subsection (f) of Section 4-2 of the
Illinois Public Aid Code.
    The Department of Children and Family Services is
authorized to make transfers not exceeding 2% of the aggregate
amount appropriated to it within the same treasury fund for
the following line items among these same line items: Foster
Home and Specialized Foster Care and Prevention, Institutions
and Group Homes and Prevention, and Purchase of Adoption and
Guardianship Services.
    The Department on Aging is authorized to make transfers
not exceeding 10% of the aggregate amount appropriated to it
within the same treasury fund for the following Community Care
Program line items among these same line items: purchase of
services covered by the Community Care Program and
Comprehensive Case Coordination.
    The State Board of Education is authorized to make
transfers from line item appropriations within the same
treasury fund for General State Aid, General State Aid - Hold
Harmless, and Evidence-Based Funding, provided that no such
transfer may be made unless the amount transferred is no
longer required for the purpose for which that appropriation
was made, to the line item appropriation for Transitional
Assistance when the balance remaining in such line item
appropriation is insufficient for the purpose for which the
appropriation was made.
    The State Board of Education is authorized to make
transfers between the following line item appropriations
within the same treasury fund: Disabled Student
Services/Materials (Section 14-13.01 of the School Code),
Disabled Student Transportation Reimbursement (Section
14-13.01 of the School Code), Disabled Student Tuition -
Private Tuition (Section 14-7.02 of the School Code),
Extraordinary Special Education (Section 14-7.02b of the
School Code), Reimbursement for Free Lunch/Breakfast Program,
Summer School Payments (Section 18-4.3 of the School Code),
and Transportation - Regular/Vocational Reimbursement (Section
29-5 of the School Code). Such transfers shall be made only
when the balance remaining in one or more such line item
appropriations is insufficient for the purpose for which the
appropriation was made and provided that no such transfer may
be made unless the amount transferred is no longer required
for the purpose for which that appropriation was made.
    The Department of Healthcare and Family Services is
authorized to make transfers not exceeding 4% of the aggregate
amount appropriated to it, within the same treasury fund,
among the various line items appropriated for Medical
Assistance.
    (c) The sum of such transfers for an agency in a fiscal
year shall not exceed 2% of the aggregate amount appropriated
to it within the same treasury fund for the following objects:
Personal Services; Extra Help; Student and Inmate
Compensation; State Contributions to Retirement Systems; State
Contributions to Social Security; State Contribution for
Employee Group Insurance; Contractual Services; Travel;
Commodities; Printing; Equipment; Electronic Data Processing;
Operation of Automotive Equipment; Telecommunications
Services; Travel and Allowance for Committed, Paroled and
Discharged Prisoners; Library Books; Federal Matching Grants
for Student Loans; Refunds; Workers' Compensation,
Occupational Disease, and Tort Claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; and, in appropriations to
institutions of higher education, Awards and Grants.
Notwithstanding the above, any amounts appropriated for
payment of workers' compensation claims to an agency to which
the authority to evaluate, administer and pay such claims has
been delegated by the Department of Central Management
Services may be transferred to any other expenditure object
where such amounts exceed the amount necessary for the payment
of such claims.
    (c-1) (Blank).
    (c-2) (Blank).
    (c-3) (Blank).
    (c-4) (Blank).
    (c-5) (Blank).
    (c-6) (Blank). Special provisions for State fiscal year
2020. Notwithstanding any other provision of this Section, for
State fiscal year 2020, transfers among line item
appropriations to a State agency from the same State treasury
fund may be made for operational or lump sum expenses only,
provided that the sum of such transfers for a State agency in
State fiscal year 2020 shall not exceed 4% of the aggregate
amount appropriated to that State agency for operational or
lump sum expenses for State fiscal year 2020. For the purpose
of this subsection (c-6), "operational or lump sum expenses"
includes the following objects: personal services; extra help;
student and inmate compensation; State contributions to
retirement systems; State contributions to social security;
State contributions for employee group insurance; contractual
services; travel; commodities; printing; equipment; electronic
data processing; operation of automotive equipment;
telecommunications services; travel and allowance for
committed, paroled, and discharged prisoners; library books;
federal matching grants for student loans; refunds; workers'
compensation, occupational disease, and tort claims; Late
Interest Penalties under the State Prompt Payment Act and
Sections 368a and 370a of the Illinois Insurance Code; lump
sum and other purposes; and lump sum operations. For the
purpose of this subsection (c-6), "State agency" does not
include the Attorney General, the Secretary of State, the
Comptroller, the Treasurer, or the judicial or legislative
branches.
    (c-7) Special provisions for State fiscal year 2021.
Notwithstanding any other provision of this Section, for State
fiscal year 2021, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2021 shall not exceed 8% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2021. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
    (c-8) Special provisions for State fiscal year 2022.
Notwithstanding any other provision of this Section, for State
fiscal year 2022, transfers among line item appropriations to
a State agency from the same State treasury fund may be made
for operational or lump sum expenses only, provided that the
sum of such transfers for a State agency in State fiscal year
2022 shall not exceed 4% of the aggregate amount appropriated
to that State agency for operational or lump sum expenses for
State fiscal year 2022. For the purpose of this subsection,
"operational or lump sum expenses" includes the following
objects: personal services; extra help; student and inmate
compensation; State contributions to retirement systems; State
contributions to social security; State contributions for
employee group insurance; contractual services; travel;
commodities; printing; equipment; electronic data processing;
operation of automotive equipment; telecommunications
services; travel and allowance for committed, paroled, and
discharged prisoners; library books; federal matching grants
for student loans; refunds; workers' compensation,
occupational disease, and tort claims; Late Interest Penalties
under the State Prompt Payment Act and Sections 368a and 370a
of the Illinois Insurance Code; lump sum and other purposes;
and lump sum operations. For the purpose of this subsection,
"State agency" does not include the Attorney General, the
Secretary of State, the Comptroller, the Treasurer, or the
judicial or legislative branches.
    (d) Transfers among appropriations made to agencies of the
Legislative and Judicial departments and to the
constitutionally elected officers in the Executive branch
require the approval of the officer authorized in Section 10
of this Act to approve and certify vouchers. Transfers among
appropriations made to the University of Illinois, Southern
Illinois University, Chicago State University, Eastern
Illinois University, Governors State University, Illinois
State University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, the Illinois
Mathematics and Science Academy and the Board of Higher
Education require the approval of the Board of Higher
Education and the Governor. Transfers among appropriations to
all other agencies require the approval of the Governor.
    The officer responsible for approval shall certify that
the transfer is necessary to carry out the programs and
purposes for which the appropriations were made by the General
Assembly and shall transmit to the State Comptroller a
certified copy of the approval which shall set forth the
specific amounts transferred so that the Comptroller may
change his records accordingly. The Comptroller shall furnish
the Governor with information copies of all transfers approved
for agencies of the Legislative and Judicial departments and
transfers approved by the constitutionally elected officials
of the Executive branch other than the Governor, showing the
amounts transferred and indicating the dates such changes were
entered on the Comptroller's records.
    (e) The State Board of Education, in consultation with the
State Comptroller, may transfer line item appropriations for
General State Aid or Evidence-Based Funding among the Common
School Fund and the Education Assistance Fund, and, for State
fiscal year 2020 and each fiscal year thereafter, the Fund for
the Advancement of Education. With the advice and consent of
the Governor's Office of Management and Budget, the State
Board of Education, in consultation with the State
Comptroller, may transfer line item appropriations between the
General Revenue Fund and the Education Assistance Fund for the
following programs:
        (1) Disabled Student Personnel Reimbursement (Section
    14-13.01 of the School Code);
        (2) Disabled Student Transportation Reimbursement
    (subsection (b) of Section 14-13.01 of the School Code);
        (3) Disabled Student Tuition - Private Tuition
    (Section 14-7.02 of the School Code);
        (4) Extraordinary Special Education (Section 14-7.02b
    of the School Code);
        (5) Reimbursement for Free Lunch/Breakfast Programs;
        (6) Summer School Payments (Section 18-4.3 of the
    School Code);
        (7) Transportation - Regular/Vocational Reimbursement
    (Section 29-5 of the School Code);
        (8) Regular Education Reimbursement (Section 18-3 of
    the School Code); and
        (9) Special Education Reimbursement (Section 14-7.03
    of the School Code).
    (f) For State fiscal year 2020 and each fiscal year
thereafter, the Department on Aging, in consultation with the
State Comptroller, with the advice and consent of the
Governor's Office of Management and Budget, may transfer line
item appropriations for purchase of services covered by the
Community Care Program between the General Revenue Fund and
the Commitment to Human Services Fund.
(Source: P.A. 100-23, eff. 7-6-17; 100-465, eff. 8-31-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1064, eff.
8-24-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; 101-275,
eff. 8-9-19; 101-636, eff. 6-10-20.)
 
    (30 ILCS 105/25)  (from Ch. 127, par. 161)
    Sec. 25. Fiscal year limitations.
    (a) All appropriations shall be available for expenditure
for the fiscal year or for a lesser period if the Act making
that appropriation so specifies. A deficiency or emergency
appropriation shall be available for expenditure only through
June 30 of the year when the Act making that appropriation is
enacted unless that Act otherwise provides.
    (b) Outstanding liabilities as of June 30, payable from
appropriations which have otherwise expired, may be paid out
of the expiring appropriations during the 2-month period
ending at the close of business on August 31. Any service
involving professional or artistic skills or any personal
services by an employee whose compensation is subject to
income tax withholding must be performed as of June 30 of the
fiscal year in order to be considered an "outstanding
liability as of June 30" that is thereby eligible for payment
out of the expiring appropriation.
    (b-1) However, payment of tuition reimbursement claims
under Section 14-7.03 or 18-3 of the School Code may be made by
the State Board of Education from its appropriations for those
respective purposes for any fiscal year, even though the
claims reimbursed by the payment may be claims attributable to
a prior fiscal year, and payments may be made at the direction
of the State Superintendent of Education from the fund from
which the appropriation is made without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, payment of tuition
reimbursement claims under Section 14-7.03 or 18-3 of the
School Code as of June 30, payable from appropriations that
have otherwise expired, may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-2) (Blank).
    (b-2.5) (Blank).
    (b-2.6) (Blank).
    (b-2.6a) (Blank).
    (b-2.6b) (Blank).
    (b-2.6c) (Blank).
    (b-2.6d) All outstanding liabilities as of June 30, 2020,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2020, and
interest penalties payable on those liabilities under the
State Prompt Payment Act, may be paid out of the expiring
appropriations until December 31, 2020, without regard to the
fiscal year in which the payment is made, as long as vouchers
for the liabilities are received by the Comptroller no later
than September 30, 2020.
    (b-2.6e) All outstanding liabilities as of June 30, 2021,
payable from appropriations that would otherwise expire at the
conclusion of the lapse period for fiscal year 2021, and
interest penalties payable on those liabilities under the
State Prompt Payment Act, may be paid out of the expiring
appropriations until September 30, 2021, without regard to the
fiscal year in which the payment is made.
    (b-2.7) For fiscal years 2012, 2013, 2014, 2018, 2019,
2020, and 2021, and 2022, interest penalties payable under the
State Prompt Payment Act associated with a voucher for which
payment is issued after June 30 may be paid out of the next
fiscal year's appropriation. The future year appropriation
must be for the same purpose and from the same fund as the
original payment. An interest penalty voucher submitted
against a future year appropriation must be submitted within
60 days after the issuance of the associated voucher, except
that, for fiscal year 2018 only, an interest penalty voucher
submitted against a future year appropriation must be
submitted within 60 days of June 5, 2019 (the effective date of
Public Act 101-10). The Comptroller must issue the interest
payment within 60 days after acceptance of the interest
voucher.
    (b-3) Medical payments may be made by the Department of
Veterans' Affairs from its appropriations for those purposes
for any fiscal year, without regard to the fact that the
medical services being compensated for by such payment may
have been rendered in a prior fiscal year, except as required
by subsection (j) of this Section. Beginning on June 30, 2021,
medical payments payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-4) Medical payments and child care payments may be made
by the Department of Human Services (as successor to the
Department of Public Aid) from appropriations for those
purposes for any fiscal year, without regard to the fact that
the medical or child care services being compensated for by
such payment may have been rendered in a prior fiscal year; and
payments may be made at the direction of the Department of
Healthcare and Family Services (or successor agency) from the
Health Insurance Reserve Fund without regard to any fiscal
year limitations, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical and child care
payments made by the Department of Human Services and payments
made at the discretion of the Department of Healthcare and
Family Services (or successor agency) from the Health
Insurance Reserve Fund and payable from appropriations that
have otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-5) Medical payments may be made by the Department of
Human Services from its appropriations relating to substance
abuse treatment services for any fiscal year, without regard
to the fact that the medical services being compensated for by
such payment may have been rendered in a prior fiscal year,
provided the payments are made on a fee-for-service basis
consistent with requirements established for Medicaid
reimbursement by the Department of Healthcare and Family
Services, except as required by subsection (j) of this
Section. Beginning on June 30, 2021, medical payments made by
the Department of Human Services relating to substance abuse
treatment services payable from appropriations that have
otherwise expired may be paid out of the expiring
appropriation during the 4-month period ending at the close of
business on October 31.
    (b-6) (Blank).
    (b-7) Payments may be made in accordance with a plan
authorized by paragraph (11) or (12) of Section 405-105 of the
Department of Central Management Services Law from
appropriations for those payments without regard to fiscal
year limitations.
    (b-8) Reimbursements to eligible airport sponsors for the
construction or upgrading of Automated Weather Observation
Systems may be made by the Department of Transportation from
appropriations for those purposes for any fiscal year, without
regard to the fact that the qualification or obligation may
have occurred in a prior fiscal year, provided that at the time
the expenditure was made the project had been approved by the
Department of Transportation prior to June 1, 2012 and, as a
result of recent changes in federal funding formulas, can no
longer receive federal reimbursement.
    (b-9) (Blank).
    (c) Further, payments may be made by the Department of
Public Health and the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act) from their respective
appropriations for grants for medical care to or on behalf of
premature and high-mortality risk infants and their mothers
and for grants for supplemental food supplies provided under
the United States Department of Agriculture Women, Infants and
Children Nutrition Program, for any fiscal year without regard
to the fact that the services being compensated for by such
payment may have been rendered in a prior fiscal year, except
as required by subsection (j) of this Section. Beginning on
June 30, 2021, payments made by the Department of Public
Health and the Department of Human Services from their
respective appropriations for grants for medical care to or on
behalf of premature and high-mortality risk infants and their
mothers and for grants for supplemental food supplies provided
under the United States Department of Agriculture Women,
Infants and Children Nutrition Program payable from
appropriations that have otherwise expired may be paid out of
the expiring appropriations during the 4-month period ending
at the close of business on October 31.
    (d) The Department of Public Health and the Department of
Human Services (acting as successor to the Department of
Public Health under the Department of Human Services Act)
shall each annually submit to the State Comptroller, Senate
President, Senate Minority Leader, Speaker of the House, House
Minority Leader, and the respective Chairmen and Minority
Spokesmen of the Appropriations Committees of the Senate and
the House, on or before December 31, a report of fiscal year
funds used to pay for services provided in any prior fiscal
year. This report shall document by program or service
category those expenditures from the most recently completed
fiscal year used to pay for services provided in prior fiscal
years.
    (e) The Department of Healthcare and Family Services, the
Department of Human Services (acting as successor to the
Department of Public Aid), and the Department of Human
Services making fee-for-service payments relating to substance
abuse treatment services provided during a previous fiscal
year shall each annually submit to the State Comptroller,
Senate President, Senate Minority Leader, Speaker of the
House, House Minority Leader, the respective Chairmen and
Minority Spokesmen of the Appropriations Committees of the
Senate and the House, on or before November 30, a report that
shall document by program or service category those
expenditures from the most recently completed fiscal year used
to pay for (i) services provided in prior fiscal years and (ii)
services for which claims were received in prior fiscal years.
    (f) The Department of Human Services (as successor to the
Department of Public Aid) shall annually submit to the State
Comptroller, Senate President, Senate Minority Leader, Speaker
of the House, House Minority Leader, and the respective
Chairmen and Minority Spokesmen of the Appropriations
Committees of the Senate and the House, on or before December
31, a report of fiscal year funds used to pay for services
(other than medical care) provided in any prior fiscal year.
This report shall document by program or service category
those expenditures from the most recently completed fiscal
year used to pay for services provided in prior fiscal years.
    (g) In addition, each annual report required to be
submitted by the Department of Healthcare and Family Services
under subsection (e) shall include the following information
with respect to the State's Medicaid program:
        (1) Explanations of the exact causes of the variance
    between the previous year's estimated and actual
    liabilities.
        (2) Factors affecting the Department of Healthcare and
    Family Services' liabilities, including, but not limited
    to, numbers of aid recipients, levels of medical service
    utilization by aid recipients, and inflation in the cost
    of medical services.
        (3) The results of the Department's efforts to combat
    fraud and abuse.
    (h) As provided in Section 4 of the General Assembly
Compensation Act, any utility bill for service provided to a
General Assembly member's district office for a period
including portions of 2 consecutive fiscal years may be paid
from funds appropriated for such expenditure in either fiscal
year.
    (i) An agency which administers a fund classified by the
Comptroller as an internal service fund may issue rules for:
        (1) billing user agencies in advance for payments or
    authorized inter-fund transfers based on estimated charges
    for goods or services;
        (2) issuing credits, refunding through inter-fund
    transfers, or reducing future inter-fund transfers during
    the subsequent fiscal year for all user agency payments or
    authorized inter-fund transfers received during the prior
    fiscal year which were in excess of the final amounts owed
    by the user agency for that period; and
        (3) issuing catch-up billings to user agencies during
    the subsequent fiscal year for amounts remaining due when
    payments or authorized inter-fund transfers received from
    the user agency during the prior fiscal year were less
    than the total amount owed for that period.
User agencies are authorized to reimburse internal service
funds for catch-up billings by vouchers drawn against their
respective appropriations for the fiscal year in which the
catch-up billing was issued or by increasing an authorized
inter-fund transfer during the current fiscal year. For the
purposes of this Act, "inter-fund transfers" means transfers
without the use of the voucher-warrant process, as authorized
by Section 9.01 of the State Comptroller Act.
    (i-1) Beginning on July 1, 2021, all outstanding
liabilities, not payable during the 4-month lapse period as
described in subsections (b-1), (b-3), (b-4), (b-5), and (c)
of this Section, that are made from appropriations for that
purpose for any fiscal year, without regard to the fact that
the services being compensated for by those payments may have
been rendered in a prior fiscal year, are limited to only those
claims that have been incurred but for which a proper bill or
invoice as defined by the State Prompt Payment Act has not been
received by September 30th following the end of the fiscal
year in which the service was rendered.
    (j) Notwithstanding any other provision of this Act, the
aggregate amount of payments to be made without regard for
fiscal year limitations as contained in subsections (b-1),
(b-3), (b-4), (b-5), and (c) of this Section, and determined
by using Generally Accepted Accounting Principles, shall not
exceed the following amounts:
        (1) $6,000,000,000 for outstanding liabilities related
    to fiscal year 2012;
        (2) $5,300,000,000 for outstanding liabilities related
    to fiscal year 2013;
        (3) $4,600,000,000 for outstanding liabilities related
    to fiscal year 2014;
        (4) $4,000,000,000 for outstanding liabilities related
    to fiscal year 2015;
        (5) $3,300,000,000 for outstanding liabilities related
    to fiscal year 2016;
        (6) $2,600,000,000 for outstanding liabilities related
    to fiscal year 2017;
        (7) $2,000,000,000 for outstanding liabilities related
    to fiscal year 2018;
        (8) $1,300,000,000 for outstanding liabilities related
    to fiscal year 2019;
        (9) $600,000,000 for outstanding liabilities related
    to fiscal year 2020; and
        (10) $0 for outstanding liabilities related to fiscal
    year 2021 and fiscal years thereafter.
    (k) Department of Healthcare and Family Services Medical
Assistance Payments.
        (1) Definition of Medical Assistance.
            For purposes of this subsection, the term "Medical
        Assistance" shall include, but not necessarily be
        limited to, medical programs and services authorized
        under Titles XIX and XXI of the Social Security Act,
        the Illinois Public Aid Code, the Children's Health
        Insurance Program Act, the Covering ALL KIDS Health
        Insurance Act, the Long Term Acute Care Hospital
        Quality Improvement Transfer Program Act, and medical
        care to or on behalf of persons suffering from chronic
        renal disease, persons suffering from hemophilia, and
        victims of sexual assault.
        (2) Limitations on Medical Assistance payments that
    may be paid from future fiscal year appropriations.
            (A) The maximum amounts of annual unpaid Medical
        Assistance bills received and recorded by the
        Department of Healthcare and Family Services on or
        before June 30th of a particular fiscal year
        attributable in aggregate to the General Revenue Fund,
        Healthcare Provider Relief Fund, Tobacco Settlement
        Recovery Fund, Long-Term Care Provider Fund, and the
        Drug Rebate Fund that may be paid in total by the
        Department from future fiscal year Medical Assistance
        appropriations to those funds are: $700,000,000 for
        fiscal year 2013 and $100,000,000 for fiscal year 2014
        and each fiscal year thereafter.
            (B) Bills for Medical Assistance services rendered
        in a particular fiscal year, but received and recorded
        by the Department of Healthcare and Family Services
        after June 30th of that fiscal year, may be paid from
        either appropriations for that fiscal year or future
        fiscal year appropriations for Medical Assistance.
        Such payments shall not be subject to the requirements
        of subparagraph (A).
            (C) Medical Assistance bills received by the
        Department of Healthcare and Family Services in a
        particular fiscal year, but subject to payment amount
        adjustments in a future fiscal year may be paid from a
        future fiscal year's appropriation for Medical
        Assistance. Such payments shall not be subject to the
        requirements of subparagraph (A).
            (D) Medical Assistance payments made by the
        Department of Healthcare and Family Services from
        funds other than those specifically referenced in
        subparagraph (A) may be made from appropriations for
        those purposes for any fiscal year without regard to
        the fact that the Medical Assistance services being
        compensated for by such payment may have been rendered
        in a prior fiscal year. Such payments shall not be
        subject to the requirements of subparagraph (A).
        (3) Extended lapse period for Department of Healthcare
    and Family Services Medical Assistance payments.
    Notwithstanding any other State law to the contrary,
    outstanding Department of Healthcare and Family Services
    Medical Assistance liabilities, as of June 30th, payable
    from appropriations which have otherwise expired, may be
    paid out of the expiring appropriations during the 6-month
    period ending at the close of business on December 31st.
    (l) The changes to this Section made by Public Act 97-691
shall be effective for payment of Medical Assistance bills
incurred in fiscal year 2013 and future fiscal years. The
changes to this Section made by Public Act 97-691 shall not be
applied to Medical Assistance bills incurred in fiscal year
2012 or prior fiscal years.
    (m) The Comptroller must issue payments against
outstanding liabilities that were received prior to the lapse
period deadlines set forth in this Section as soon thereafter
as practical, but no payment may be issued after the 4 months
following the lapse period deadline without the signed
authorization of the Comptroller and the Governor.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-275, eff. 8-9-19; 101-636, eff.
6-10-20.)
 
ARTICLE 3. AMENDMENTS TO MISCELLANEOUS ACTS AFFECTING THE
FISCAL YEAR 2022 BUDGET

 
    Section 3-5. The Illinois Administrative Procedure Act is
amended by adding Sections 5-45.8, 5-45.9, 5-45.10, and
5-45.11 as follows:
 
    (5 ILCS 100/5-45.8 new)
    Sec. 5-45.8. Emergency rulemaking; federal American Rescue
Plan Act of 2021. To provide for the expeditious and timely
implementation of the distribution of federal Coronavirus
Local Fiscal Recovery Fund moneys to eligible units of local
government in accordance with the Section 9901 of the federal
American Rescue Plan Act of 2021, emergency rules may be
adopted by any State agency authorized thereunder to so
implement the distribution. The adoption of emergency rules
authorized by Section 5-45 and this Section is deemed to be
necessary for the public interest, safety, and welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    (5 ILCS 100/5-45.9 new)
    Sec. 5-45.9. Emergency rulemaking; Illinois Public Aid
Code. To provide for the expeditious and timely implementation
of the changes made to Articles 5 and 12 of the Illinois Public
Aid Code by this amendatory Act of the 102nd General Assembly,
emergency rules implementing the changes made to Articles 5
and 12 of the Illinois Public Aid Code by this amendatory Act
of the 102nd General Assembly may be adopted in accordance
with Section 5-45 by the Department of Healthcare and Family
Services or other department essential to the implementation
of the changes. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    (5 ILCS 100/5-45.10 new)
    Sec. 5-45.10. Emergency rulemaking; Mental Health and
Developmental Disabilities Administrative Act. To provide for
the expeditious and timely implementation of the changes made
to Section 74 of the Mental Health and Developmental
Disabilities Administrative Act by this amendatory Act of the
102nd General Assembly, emergency rules implementing the
changes made to Section 74 of the Mental Health and
Developmental Disabilities Administrative Act by this
amendatory Act of the 102nd General Assembly may be adopted in
accordance with Section 5-45 by the Department of Human
Services or other department essential to the implementation
of the changes. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    (5 ILCS 100/5-45.11 new)
    Sec. 5-45.11. Emergency rulemaking; federal Coronavirus
State Fiscal Recovery Fund. To provide for the expeditious and
timely implementation of any programs changed or established
by this amendatory Act of the 102nd General Assembly and
funded directly or indirectly with moneys from the federal
Coronavirus State Fiscal Recovery Fund, emergency rules
implementing such programs may be adopted in accordance with
Section 5-45 by the Department of Commerce and Economic
Opportunity. The adoption of emergency rules authorized by
Section 5-45 and this Section is deemed to be necessary for the
public interest, safety, and welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    Section 3-10. The State Comptroller Act is amended by
changing Section 25 as follows:
 
    (15 ILCS 405/25)
    Sec. 25. Fund.
    (a) All cost recoveries, fees for services, and
governmental grants received by the Comptroller shall be
maintained in a special fund in the State treasury, to be known
as the Comptroller's Administrative Fund. Moneys in the
Comptroller's Administrative Fund may be utilized by the
Comptroller, subject to appropriation, in the discharge of the
duties of the office.
    (b) The Comptroller may direct and the State Treasurer
shall transfer amounts from the Comptroller's Administrative
Fund into the Capital Facility and Technology Modernization
Fund as the Comptroller deems necessary. The Comptroller may
direct and the State Treasurer shall transfer any such amounts
so transferred to the Capital Facility and Technology
Modernization Fund back to the Comptroller's Administrative
Fund at any time.
(Source: P.A. 89-511, eff. 1-1-97.)
 
    Section 3-15. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Sections 605-705, 605-707, 605-1047,
and 605-1050 as follows:
 
    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
    Sec. 605-705. Grants to local tourism and convention
bureaus.
    (a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement
a program for the use of funds, as authorized under this Act,
by local tourism and convention bureaus. For the purposes of
this Act, bureaus eligible to receive funds are those local
tourism and convention bureaus that are (i) either units of
local government or incorporated as not-for-profit
organizations; (ii) in legal existence for a minimum of 2
years before July 1, 2001; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in
the designated service area; and (iv) affiliated with one or
more municipalities or counties that support the bureau with
local hotel-motel taxes. After July 1, 2001, bureaus
requesting certification in order to receive funds for the
first time must be local tourism and convention bureaus that
are (i) either units of local government or incorporated as
not-for-profit organizations; (ii) in legal existence for a
minimum of 2 years before the request for certification; (iii)
operating with a paid, full-time staff whose sole purpose is
to promote tourism in the designated service area; and (iv)
affiliated with multiple municipalities or counties that
support the bureau with local hotel-motel taxes. Each bureau
receiving funds under this Act will be certified by the
Department as the designated recipient to serve an area of the
State. Notwithstanding the criteria set forth in this
subsection (a), or any rule adopted under this subsection (a),
the Director of the Department may provide for the award of
grant funds to one or more entities if in the Department's
judgment that action is necessary in order to prevent a loss of
funding critical to promoting tourism in a designated
geographic area of the State.
    (b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to
3% of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. The Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount except that in Fiscal
Years 2021 and 2022 only Year 2021, the Department shall
require that any convention and tourism bureau receiving a
grant under this Section that requires matching funds shall
provide matching funds equal to no less than 25% of the grant
amount. During fiscal year 2013, the Department shall reserve
$2,000,000 of the available local tourism funds for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
    To provide for the expeditious and timely implementation
of the changes made by this amendatory Act of the 101st General
Assembly, emergency rules to implement the changes made by
this amendatory Act of the 101st General Assembly may be
adopted by the Department subject to the provisions of Section
5-45 of the Illinois Administrative Procedure Act.
(Source: P.A. 100-678, eff. 8-3-18; 101-636, eff. 6-10-20.)
 
    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
    Sec. 605-707. International Tourism Program.
    (a) The Department of Commerce and Economic Opportunity
must establish a program for international tourism. The
Department shall develop and implement the program on January
1, 2000 by rule. As part of the program, the Department may
work in cooperation with local convention and tourism bureaus
in Illinois in the coordination of international tourism
efforts at the State and local level. The Department may (i)
work in cooperation with local convention and tourism bureaus
for efficient use of their international tourism marketing
resources, (ii) promote Illinois in international meetings and
tourism markets, (iii) work with convention and tourism
bureaus throughout the State to increase the number of
international tourists to Illinois, (iv) provide training,
research, technical support, and grants to certified
convention and tourism bureaus, (v) provide staff,
administration, and related support required to manage the
programs under this Section, and (vi) provide grants for the
development of or the enhancement of international tourism
attractions.
    (b) The Department shall make grants for expenses related
to international tourism and pay for the staffing,
administration, and related support from the International
Tourism Fund, a special fund created in the State Treasury. Of
the amounts deposited into the Fund in fiscal year 2000 after
January 1, 2000 through fiscal year 2011, 55% shall be used for
grants to convention and tourism bureaus in Chicago (other
than the City of Chicago's Office of Tourism) and 45% shall be
used for development of international tourism in areas outside
of Chicago. Of the amounts deposited into the Fund in fiscal
year 2001 and thereafter, 55% shall be used for grants to
convention and tourism bureaus in Chicago, and of that amount
not less than 27.5% shall be used for grants to convention and
tourism bureaus in Chicago other than the City of Chicago's
Office of Tourism, and 45% shall be used for administrative
expenses and grants authorized under this Section and
development of international tourism in areas outside of
Chicago, of which not less than $1,000,000 shall be used
annually to make grants to convention and tourism bureaus in
cities other than Chicago that demonstrate their international
tourism appeal and request to develop or expand their
international tourism marketing program, and may also be used
to provide grants under item (vi) of subsection (a) of this
Section. All of the amounts deposited into the Fund in fiscal
year 2012 and thereafter shall be used for administrative
expenses and grants authorized under this Section and
development of international tourism in areas outside of
Chicago, of which not less than $1,000,000 shall be used
annually to make grants to convention and tourism bureaus in
cities other than Chicago that demonstrate their international
tourism appeal and request to develop or expand their
international tourism marketing program, and may also be used
to provide grants under item (vi) of subsection (a) of this
Section. Amounts appropriated to the State Comptroller for
administrative expenses and grants authorized by the Illinois
Global Partnership Act are payable from the International
Tourism Fund. For Fiscal Years 2021 and 2022 Year 2021 only,
the administrative expenses by the Department and the grants
to convention and visitors bureaus outside the City of Chicago
may be expended for the general purposes of promoting
conventions and tourism.
    (c) A convention and tourism bureau is eligible to receive
grant moneys under this Section if the bureau is certified to
receive funds under Title 14 of the Illinois Administrative
Code, Section 550.35. To be eligible for a grant, a convention
and tourism bureau must provide matching funds equal to the
grant amount. The Department shall require that any convention
and tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to
no less than 50% of the grant amount. In certain circumstances
as determined by the Director of Commerce and Economic
Opportunity, however, the City of Chicago's Office of Tourism
or any other convention and tourism bureau may provide
matching funds equal to no less than 50% of the grant amount to
be eligible to receive the grant. One-half of this 50% may be
provided through in-kind contributions. Grants received by the
City of Chicago's Office of Tourism and by convention and
tourism bureaus in Chicago may be expended for the general
purposes of promoting conventions and tourism.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (20 ILCS 605/605-1047)
    Sec. 605-1047 605-1045. Local Coronavirus Urgent
Remediation Emergency (or Local CURE) Support Program.
    (a) Purpose. The Department may receive, directly or
indirectly, federal funds from the Coronavirus Relief Fund
provided to the State pursuant to Section 5001 of the federal
Coronavirus Aid, Relief, and Economic Security (CARES) Act to
provide financial support to units of local government for
purposes authorized by Section 5001 of the federal Coronavirus
Aid, Relief, and Economic Security (CARES) Act and related
federal guidance. Upon receipt of such funds, and
appropriations for their use, the Department shall administer
a Local Coronavirus Urgent Remediation Emergency (or Local
CURE) Support Program to provide financial support to units of
local government that have incurred necessary expenditures due
to the COVID-19 public health emergency. The Department shall
provide by rule the administrative framework for the Local
CURE Support Program.
    (b) Allocations. A portion of the funds appropriated for
the Local CURE Support Program may be allotted to
municipalities and counties based on proportionate population.
Units of local government, or portions thereof, located within
the five Illinois counties that received direct allotments
from the federal Coronavirus Relief Fund will not be included
in the support program allotments. The Department may
establish other administrative procedures for providing
financial support to units of local government. Appropriated
funds may be used for administration of the support program,
including the hiring of a service provider to assist with
coordination and administration.
    (c) Administrative Procedures. The Department may
establish administrative procedures for the support program,
including any application procedures, grant agreements,
certifications, payment methodologies, and other
accountability measures that may be imposed upon recipients of
funds under the grant program. Financial support may be
provided in the form of grants or in the form of expense
reimbursements for disaster-related expenditures. The
emergency rulemaking process may be used to promulgate the
initial rules of the grant program.
    (d) Definitions. As used in this Section:
        (1) "COVID-19" means the novel coronavirus virus
    disease deemed COVID-19 by the World Health Organization
    on February 11, 2020.
        (2) "Local government" or "unit of local government"
    means any unit of local government as defined in Article
    VII, Section 1 of the Illinois Constitution.
        (3) "Third party administrator" means a service
    provider selected by the Department to provide operational
    assistance with the administration of the support program.
    (e) Powers of the Department. The Department has the power
to:
        (1) Provide financial support to eligible units of
    local government with funds appropriated from the Local
    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
    to cover necessary costs incurred due to the COVID-19
    public health emergency that are eligible to be paid using
    federal funds from the Coronavirus Relief Fund.
        (2) Enter into agreements, accept funds, issue grants
    or expense reimbursements, and engage in cooperation with
    agencies of the federal government and units of local
    governments to carry out the purposes of this support
    program, and to use funds appropriated from the Local
    Coronavirus Urgent Remediation Emergency (Local CURE) Fund
    fund upon such terms and conditions as may be established
    by the federal government and the Department.
        (3) Enter into agreements with third-party
    administrators to assist the state with operational
    assistance and administrative functions related to review
    of documentation and processing of financial support
    payments to units of local government.
        (4) Establish applications, notifications, contracts,
    and procedures and adopt rules deemed necessary and
    appropriate to carry out the provisions of this Section.
    To provide for the expeditious and timely implementation
    of this Act, emergency rules to implement any provision of
    this Section may be adopted by the Department subject to
    the provisions of Section 5-45 of the Illinois
    Administrative Procedure Act.
        (5) Provide staff, administration, and related support
    required to manage the support program and pay for the
    staffing, administration, and related support with funds
    appropriated from the Local Coronavirus Urgent Remediation
    Emergency (Local CURE) Fund.
        (6) Exercise such other powers as are necessary or
    incidental to the foregoing.
    (f) Local CURE Financial Support to Local Governments. The
Department is authorized to provide financial support to
eligible units of local government including, but not limited
to, certified local health departments for necessary costs
incurred due to the COVID-19 public health emergency that are
eligible to be paid using federal funds from the Coronavirus
Relief Fund.
        (1) Financial support funds may be used by a unit of
    local government only for payment of costs that: (i) are
    necessary expenditures incurred due to the public health
    emergency of COVID-19; (ii) were not accounted for in the
    most recent budget approved as of March 27, 2020 for the
    unit of local government; and (iii) were incurred between
    March 1, 2020 and December 31, 2021, or until the end of
    any extension of the covered period authorized by federal
    law 30, 2020.
        (2) A unit of local government receiving financial
    support funds under this program shall certify to the
    Department that it shall use the funds in accordance with
    the requirements of paragraph (1) and that any funds
    received but not used for such purposes shall be repaid to
    the Department.
        (3) The Department shall make the determination to
    provide financial support funds to a unit of local
    government on the basis of criteria established by the
    Department.
    (g) Additional Purpose. The Local CURE Fund may receive,
directly or indirectly, federal funds from the Coronavirus
Local Fiscal Recovery Fund pursuant to Section 9901 of the
federal American Rescue Plan Act of 2021 in order to
distribute the funds to units of local government in
accordance with Section 9901 of the American Recovery Plan Act
and any related federal guidance. Upon receipt of such funds
into the Local CURE Fund, as instructed by the Governor, the
Department shall cooperate with the Department of Revenue and
any other relevant agency to administer the distribution of
such funds to the appropriate units of local government.
(Source: P.A. 101-636, eff. 6-10-20; revised 8-3-20.)
 
    (20 ILCS 605/605-1050)
    Sec. 605-1050. Coronavirus Back to Business Interruption
Grant Program (or Back to Business BIG Program).
    (a) Purpose. The Department may receive State funds and,
directly or indirectly, federal funds under the authority of
legislation passed in response to the Coronavirus epidemic
including, but not limited to, the Coronavirus Aid, Relief,
and Economic Security Act, P.L. 116-136 (the "CARES Act") and
the American Rescue Plan Act of 2021, P.L. 117-2 (the "ARPA
Act"); such funds shall be used in accordance with the CARES
Act and ARPA Act legislation and published guidance. Section
5001 of the CARES Act establishes the Coronavirus Relief Fund,
which authorizes the State to expend funds that are necessary
to respond to the COVID-19 public health emergency. The
financial support of Qualifying Businesses is a necessary
expense under federal guidance for implementing Section 5001
of the CARES Act. Upon receipt or availability of such State or
federal funds, and subject to appropriations for their use,
the Department shall administer a program to provide financial
assistance to Qualifying Businesses that have experienced
interruption of business or other adverse conditions
attributable to the COVID-19 public health emergency. Support
may be provided directly by the Department to businesses and
organizations or in cooperation with a Qualified Partner.
Financial assistance may include, but not be limited to
grants, expense reimbursements, or subsidies.
    (b) From appropriations for the Back to Business BIG
Program, up to $60,000,000 may be allotted to the repayment or
conversion of Eligible Loans made pursuant to the Department's
Emergency Loan Fund Program. An Eligible Loan may be repaid or
converted through a grant payment, subsidy, or reimbursement
payment to the recipient or, on behalf of the recipient, to the
Qualified Partner, or by any other lawful method.
    (c) From appropriations for the Back to Business BIG
Program, the Department shall provide financial assistance
through grants, expense reimbursements, or subsidies to
Qualifying Businesses or a Qualified Partner to cover expenses
or losses incurred due to the COVID-19 public health emergency
or for start-up costs of a new Qualifying Business. With a
minimum of 50% going to Qualified Businesses that enable
critical support services such as child care, day care, and
early childhood education, the BIG Program will reimburse
costs or losses incurred by Qualifying Businesses due to
business interruption caused by required closures, as
authorized in federal guidance regarding the Coronavirus
Relief Fund. All spending related to this program from federal
funds must be reimbursable by the Federal Coronavirus Relief
Fund in accordance with Section 5001 of the federal CARES Act,
the ARPA Act, and any related federal guidance, or the
provisions of any other federal source supporting the program.
    (d) As more fully described in subsection (c), funds will
be appropriated to the Back to Business BIG Program for
distribution to or on behalf of Qualifying Businesses. Of the
funds appropriated, a minimum of 40% 30% shall be allotted for
Qualifying Qualified Businesses with ZIP codes located in the
most disproportionately impacted areas of Illinois, based on
positive COVID-19 cases.
    (e) The Department shall coordinate with the Department of
Human Services with respect to making grants, expense
reimbursements or subsidies to any child care or day care
provider providing services under Section 9A-11 of the
Illinois Public Aid Code to determine what resources the
Department of Human Services may be providing to a child care
or day care provider under Section 9A-11 of the Illinois
Public Aid Code.
    (f) The Department may establish by rule administrative
procedures for the grant program, including any application
procedures, grant agreements, certifications, payment
methodologies, and other accountability measures that may be
imposed upon participants in the program. The emergency
rulemaking process may be used to promulgate the initial rules
of the grant program and any amendments to the rules following
the effective date of this amendatory Act of the 102nd General
Assembly.
    (g) Definitions. As used in this Section:
        (1) "COVID-19" means the novel coronavirus disease
    deemed COVID-19 by the World Health Organization on
    February 11, 2020.
        (2) "Qualifying Business" means a business or
    organization that has experienced or is experiencing
    business interruption or other adverse conditions due to
    the COVID-19 public health emergency, and includes a new
    business or organization started after March 1, 2020 in
    the midst of adverse conditions due to the COVID-19 public
    health emergency. and is eligible for reimbursement as
    prescribed by Section 601(a) of the Social Security Act
    and added by Section 5001 of the CARES Act or other federal
    legislation addressing the COVID-19 crisis.
        (3) "Eligible Loan" means a loan of up to $50,000 that
    was deemed eligible for funding under the Department's
    Emergency Loan Fund Program and for which repayment will
    be eligible for reimbursement from Coronavirus Relief Fund
    monies pursuant to Section 5001 of the federal CARES Act
    or the ARPA Act and any related federal guidance.
        (4) "Emergency Loan Fund Program", also referred to as
    the "COVID-19 Emergency Relief Program", is a program
    executed by the Department by which the State Small
    Business Credit Initiative fund is utilized to guarantee
    loans released by a financial intermediary or Qualified
    Partner.
        (5) "Qualified Partner" means a financial institution
    or nonprofit with which the Department has entered into an
    agreement or contract to provide or incentivize assistance
    to Qualifying Businesses.
    (h) Powers of the Department. The Department has the power
to:
        (1) provide grants, subsidies and expense
    reimbursements to Qualifying Qualified Businesses or, on
    behalf of Qualifying Qualified Businesses, to Qualifying
    Qualified Partners from appropriations to cover Qualifying
    Qualified Businesses eligible costs or losses incurred due
    to the COVID-19 public health emergency, including losses
    caused by business interruption or closure and including
    start-up costs for new Qualifying Businesses;
        (2) enter into agreements, accept funds, issue grants,
    and engage in cooperation with agencies of the federal
    government, units of local government, financial
    institutions, and nonprofit organizations to carry out the
    purposes of this Program, and to use funds appropriated
    for the Back to Business BIG Program;
        (3) prepare forms for application, notification,
    contract, and other matters, and establish procedures,
    rules, or regulations deemed necessary and appropriate to
    carry out the provisions of this Section;
        (4) provide staff, administration, and related support
    required to manage the Back to Business BIG Program and
    pay for the staffing, administration, and related support;
        (5) using data provided by the Illinois Department of
    Public Health and other reputable sources, determine which
    geographic regions in Illinois have been most
    disproportionately impacted by the COVID-19 public health
    emergency, considering factors of positive cases, positive
    case rates, and economic impact; and
        (6) determine which industries and businesses in
    Illinois have been most disproportionately impacted by the
    COVID-19 public health emergency and establish procedures
    that prioritize greatly impacted industries and
    businesses, as well as Qualifying Qualified Businesses
    that did not receive paycheck protection program
    assistance.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    Section 3-20. The Illinois Economic Opportunity Act is
amended by changing Sections 2 and 4 as follows:
 
    (20 ILCS 625/2)  (from Ch. 127, par. 2602)
    Sec. 2. (a) The Director of Commerce and Economic
Opportunity is authorized to administer the federal community
services block program, emergency community services homeless
grant program, low-income energy assistance program,
weatherization assistance program, supplemental low-income
energy assistance fund, low-income household water assistance
program, and other federal programs that require or give
preference to community action agencies for local
administration in accordance with federal laws and regulations
as amended. The Director shall provide financial assistance to
community action agencies from community service block grant
funds and other federal funds requiring or giving preference
to community action agencies for local administration for the
programs described in Section 4.
    (b) Funds appropriated for use by community action
agencies in community action programs shall be allocated
annually to existing community action agencies or newly formed
community action agencies by the Department of Commerce and
Economic Opportunity. Allocations will be made consistent with
duly enacted departmental rules.
(Source: P.A. 96-154, eff. 1-1-10.)
 
    (20 ILCS 625/4)  (from Ch. 127, par. 2604)
    Sec. 4. (a) A community action program is a
community-based and operated program, the purpose of which is
to provide a measurable and remedial impact on causes of
poverty in a community or those areas of a community where
poverty is acute.
    (b) The methods by which the purposes of community action
programs may be effected include, but are not limited to, the
following:
        (1) Programs designed to further community economic
    development. ;
        (2) Programs designed to secure and maintain
    meaningful employment for individuals. ;
        (3) Programs to assure an adequate education for all
    individuals. ;
        (4) Programs to instruct individuals on more
    economical uses of available income. ;
        (5) Programs to provide and maintain adequate housing.
    ;
        (6) Programs for the prevention of narcotics addiction
    and alcoholism, and for the rehabilitation of narcotics
    addicts and alcoholics. ;
        (7) Programs to aid individuals in obtaining emergency
    assistance through loans or grants to meet immediate and
    urgent personal and family needs. ;
        (8) Programs to aid in the resolution of personal and
    family problems which block the achievement of
    self-sufficiency. ;
        (9) Programs to achieve greater citizen participation
    in the affairs of the community. ;
        (10) Programs to provide adequate nutrition for
    individuals and improved community health. ;
        (11) Programs to aid families and individuals in
    obtaining adequate health care. ;
        (12) Programs to provide transportation to facilitate
    individuals' access to community resources. ;
        (13) Programs to provide for employment training and
    retraining, with special emphasis on employment in the
    high technology industries. ; and
        (14) Programs to provide aid and encouragement to
    small businesses and small-business development.
        (15) Programs to assist households to meet the cost of
    home energy and water.
        (16) Programs designed to ameliorate the adverse
    effects of high energy costs on low-income households and
    the conserve energy.
(Source: P.A. 87-926.)
 
    Section 3-30. The Department of Innovation and Technology
Act is amended by adding Section 1-65 as follows:
 
    (20 ILCS 1370/1-65 new)
    Sec. 1-65. Authority to Receive Financial and In-kind
Assistance. The Department may receive federal financial
assistance, either directly from the federal government or
indirectly through another source, public or private. The
Department may also receive transfers, gifts, grants, or
donations from any source, public or private, in the form of
funds, services, equipment, supplies, or materials. Any funds
received pursuant to this Section shall be deposited in the
DoIT Special Projects Fund unless deposit in a different fund
is otherwise mandated, and shall be used in accordance with
the requirements of the federal financial assistance, gift,
grant, or donation for purposes related to information
technology within the powers and duties of the Department.
 
    Section 3-35. The Mental Health and Developmental
Disabilities Administrative Act is amended by changing Section
74 as follows:
 
    (20 ILCS 1705/74)
    Sec. 74. Rates and reimbursements.
    (a) Within 30 days after July 6, 2017 (the effective date
of Public Act 100-23), the Department shall increase rates and
reimbursements to fund a minimum of a $0.75 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (y) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
    (b) Rates and reimbursements. Within 30 days after the
effective date of this amendatory Act of the 100th General
Assembly, the Department shall increase rates and
reimbursements to fund a minimum of a $0.50 per hour wage
increase for front-line personnel, including, but not limited
to, direct support persons, aides, front-line supervisors,
qualified intellectual disabilities professionals, nurses, and
non-administrative support staff working in community-based
provider organizations serving individuals with developmental
disabilities. The Department shall adopt rules, including
emergency rules under subsection (bb) of Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section.
    (c) Rates and reimbursements. Within 30 days after the
effective date of this amendatory Act of the 101st General
Assembly, subject to federal approval, the Department shall
increase rates and reimbursements in effect on June 30, 2019
for community-based providers for persons with Developmental
Disabilities by 3.5% The Department shall adopt rules,
including emergency rules under subsection (jj) of Section
5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section, including wage
increases for direct care staff.
    (d) For community-based providers serving persons with
intellectual/developmental disabilities, subject to federal
approval of any relevant Waiver Amendment, the rates taking
effect for services delivered on or after January 1, 2022,
shall include an increase in the rate methodology sufficient
to provide a $1.50 per hour wage increase for direct support
personnel in residential settings and sufficient to provide
wages for all residential non-executive direct care staff,
excluding direct support personnel, at the federal Department
of Labor, Bureau of Labor Statistics' average wage as defined
in rule by the Department.
    The establishment of and any changes to the rate
methodologies for community-based services provided to persons
with intellectual/developmental disabilities are subject to
federal approval of any relevant Waiver Amendment and shall be
defined in rule by the Department. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this subsection (d).
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19.)
 
    Section 3-40. The Illinois Lottery Law is amended by
changing Section 20 as follows:
 
    (20 ILCS 1605/20)  (from Ch. 120, par. 1170)
    Sec. 20. State Lottery Fund.
    (a) There is created in the State Treasury a special fund
to be known as the State Lottery Fund. Such fund shall consist
of all revenues received from (1) the sale of lottery tickets
or shares, (net of commissions, fees representing those
expenses that are directly proportionate to the sale of
tickets or shares at the agent location, and prizes of less
than $600 which have been validly paid at the agent level), (2)
application fees, and (3) all other sources including moneys
credited or transferred thereto from any other fund or source
pursuant to law. Interest earnings of the State Lottery Fund
shall be credited to the Common School Fund.
    (b) The receipt and distribution of moneys under Section
21.5 of this Act shall be in accordance with Section 21.5.
    (c) The receipt and distribution of moneys under Section
21.6 of this Act shall be in accordance with Section 21.6.
    (d) The receipt and distribution of moneys under Section
21.7 of this Act shall be in accordance with Section 21.7.
    (e) The receipt and distribution of moneys under Section
21.8 of this Act shall be in accordance with Section 21.8.
    (f) The receipt and distribution of moneys under Section
21.9 of this Act shall be in accordance with Section 21.9.
    (g) The receipt and distribution of moneys under Section
21.10 of this Act shall be in accordance with Section 21.10.
    (h) The receipt and distribution of moneys under Section
21.11 of this Act shall be in accordance with Section 21.11.
    (i) The receipt and distribution of moneys under Section
21.12 of this Act shall be in accordance with Section 21.12.
    (j) The receipt and distribution of moneys under Section
21.13 of this Act shall be in accordance with Section 21.13.
    (k) The receipt and distribution of moneys under Section
25-70 of the Sports Wagering Act shall be in accordance with
Section 25-70 of the Sports Wagering Act.
(Source: P.A. 100-647, eff. 7-30-18; 100-1068, eff. 8-24-18;
101-81, eff. 7-12-19; 101-561, eff. 8-23-19.)
 
    Section 3-45. The Illinois Emergency Management Agency Act
is amended by changing Section 5 as follows:
 
    (20 ILCS 3305/5)  (from Ch. 127, par. 1055)
    Sec. 5. Illinois Emergency Management Agency.
    (a) There is created within the executive branch of the
State Government an Illinois Emergency Management Agency and a
Director of the Illinois Emergency Management Agency, herein
called the "Director" who shall be the head thereof. The
Director shall be appointed by the Governor, with the advice
and consent of the Senate, and shall serve for a term of 2
years beginning on the third Monday in January of the
odd-numbered year, and until a successor is appointed and has
qualified; except that the term of the first Director
appointed under this Act shall expire on the third Monday in
January, 1989. The Director shall not hold any other
remunerative public office. For terms ending before December
31, 2019, the Director shall receive an annual salary as set by
the Compensation Review Board. For terms beginning after the
effective date of this amendatory Act of the 100th General
Assembly, the annual salary of the Director shall be as
provided in Section 5-300 of the Civil Administrative Code of
Illinois.
    (b) The Illinois Emergency Management Agency shall obtain,
under the provisions of the Personnel Code, technical,
clerical, stenographic and other administrative personnel, and
may make expenditures within the appropriation therefor as may
be necessary to carry out the purpose of this Act. The agency
created by this Act is intended to be a successor to the agency
created under the Illinois Emergency Services and Disaster
Agency Act of 1975 and the personnel, equipment, records, and
appropriations of that agency are transferred to the successor
agency as of June 30, 1988 (the effective date of this Act).
    (c) The Director, subject to the direction and control of
the Governor, shall be the executive head of the Illinois
Emergency Management Agency and the State Emergency Response
Commission and shall be responsible under the direction of the
Governor, for carrying out the program for emergency
management of this State. The Director shall also maintain
liaison and cooperate with the emergency management
organizations of this State and other states and of the
federal government.
    (d) The Illinois Emergency Management Agency shall take an
integral part in the development and revision of political
subdivision emergency operations plans prepared under
paragraph (f) of Section 10. To this end it shall employ or
otherwise secure the services of professional and technical
personnel capable of providing expert assistance to the
emergency services and disaster agencies. These personnel
shall consult with emergency services and disaster agencies on
a regular basis and shall make field examinations of the
areas, circumstances, and conditions that particular political
subdivision emergency operations plans are intended to apply.
    (e) The Illinois Emergency Management Agency and political
subdivisions shall be encouraged to form an emergency
management advisory committee composed of private and public
personnel representing the emergency management phases of
mitigation, preparedness, response, and recovery. The Local
Emergency Planning Committee, as created under the Illinois
Emergency Planning and Community Right to Know Act, shall
serve as an advisory committee to the emergency services and
disaster agency or agencies serving within the boundaries of
that Local Emergency Planning Committee planning district for:
        (1) the development of emergency operations plan
    provisions for hazardous chemical emergencies; and
        (2) the assessment of emergency response capabilities
    related to hazardous chemical emergencies.
    (f) The Illinois Emergency Management Agency shall:
        (1) Coordinate the overall emergency management
    program of the State.
        (2) Cooperate with local governments, the federal
    government and any public or private agency or entity in
    achieving any purpose of this Act and in implementing
    emergency management programs for mitigation,
    preparedness, response, and recovery.
        (2.5) Develop a comprehensive emergency preparedness
    and response plan for any nuclear accident in accordance
    with Section 65 of the Nuclear Safety Law of 2004 and in
    development of the Illinois Nuclear Safety Preparedness
    program in accordance with Section 8 of the Illinois
    Nuclear Safety Preparedness Act.
        (2.6) Coordinate with the Department of Public Health
    with respect to planning for and responding to public
    health emergencies.
        (3) Prepare, for issuance by the Governor, executive
    orders, proclamations, and regulations as necessary or
    appropriate in coping with disasters.
        (4) Promulgate rules and requirements for political
    subdivision emergency operations plans that are not
    inconsistent with and are at least as stringent as
    applicable federal laws and regulations.
        (5) Review and approve, in accordance with Illinois
    Emergency Management Agency rules, emergency operations
    plans for those political subdivisions required to have an
    emergency services and disaster agency pursuant to this
    Act.
        (5.5) Promulgate rules and requirements for the
    political subdivision emergency management exercises,
    including, but not limited to, exercises of the emergency
    operations plans.
        (5.10) Review, evaluate, and approve, in accordance
    with Illinois Emergency Management Agency rules, political
    subdivision emergency management exercises for those
    political subdivisions required to have an emergency
    services and disaster agency pursuant to this Act.
        (6) Determine requirements of the State and its
    political subdivisions for food, clothing, and other
    necessities in event of a disaster.
        (7) Establish a register of persons with types of
    emergency management training and skills in mitigation,
    preparedness, response, and recovery.
        (8) Establish a register of government and private
    response resources available for use in a disaster.
        (9) Expand the Earthquake Awareness Program and its
    efforts to distribute earthquake preparedness materials to
    schools, political subdivisions, community groups, civic
    organizations, and the media. Emphasis will be placed on
    those areas of the State most at risk from an earthquake.
    Maintain the list of all school districts, hospitals,
    airports, power plants, including nuclear power plants,
    lakes, dams, emergency response facilities of all types,
    and all other major public or private structures which are
    at the greatest risk of damage from earthquakes under
    circumstances where the damage would cause subsequent harm
    to the surrounding communities and residents.
        (10) Disseminate all information, completely and
    without delay, on water levels for rivers and streams and
    any other data pertaining to potential flooding supplied
    by the Division of Water Resources within the Department
    of Natural Resources to all political subdivisions to the
    maximum extent possible.
        (11) Develop agreements, if feasible, with medical
    supply and equipment firms to supply resources as are
    necessary to respond to an earthquake or any other
    disaster as defined in this Act. These resources will be
    made available upon notifying the vendor of the disaster.
    Payment for the resources will be in accordance with
    Section 7 of this Act. The Illinois Department of Public
    Health shall determine which resources will be required
    and requested.
        (11.5) In coordination with the Department of State
    Police, develop and implement a community outreach program
    to promote awareness among the State's parents and
    children of child abduction prevention and response.
        (12) Out of funds appropriated for these purposes,
    award capital and non-capital grants to Illinois hospitals
    or health care facilities located outside of a city with a
    population in excess of 1,000,000 to be used for purposes
    that include, but are not limited to, preparing to respond
    to mass casualties and disasters, maintaining and
    improving patient safety and quality of care, and
    protecting the confidentiality of patient information. No
    single grant for a capital expenditure shall exceed
    $300,000. No single grant for a non-capital expenditure
    shall exceed $100,000. In awarding such grants, preference
    shall be given to hospitals that serve a significant
    number of Medicaid recipients, but do not qualify for
    disproportionate share hospital adjustment payments under
    the Illinois Public Aid Code. To receive such a grant, a
    hospital or health care facility must provide funding of
    at least 50% of the cost of the project for which the grant
    is being requested. In awarding such grants the Illinois
    Emergency Management Agency shall consider the
    recommendations of the Illinois Hospital Association.
        (13) Do all other things necessary, incidental or
    appropriate for the implementation of this Act.
    (g) The Illinois Emergency Management Agency is authorized
to make grants to various higher education institutions,
public K-12 school districts, area vocational centers as
designated by the State Board of Education, inter-district
special education cooperatives, regional safe schools, and
nonpublic K-12 schools for safety and security improvements.
For the purpose of this subsection (g), "higher education
institution" means a public university, a public community
college, or an independent, not-for-profit or for-profit
higher education institution located in this State. Grants
made under this subsection (g) shall be paid out of moneys
appropriated for that purpose from the Build Illinois Bond
Fund. The Illinois Emergency Management Agency shall adopt
rules to implement this subsection (g). These rules may
specify: (i) the manner of applying for grants; (ii) project
eligibility requirements; (iii) restrictions on the use of
grant moneys; (iv) the manner in which the various higher
education institutions must account for the use of grant
moneys; and (v) any other provision that the Illinois
Emergency Management Agency determines to be necessary or
useful for the administration of this subsection (g).
    (g-5) The Illinois Emergency Management Agency is
authorized to make grants to not-for-profit organizations
which are exempt from federal income taxation under section
501(c)(3) of the Federal Internal Revenue Code for eligible
security improvements that assist the organization in
preventing, preparing for, or responding to acts of terrorism.
The Director shall establish procedures and forms by which
applicants may apply for a grant and procedures for
distributing grants to recipients. The procedures shall
require each applicant to do the following:
        (1) identify and substantiate prior threats or attacks
    by a terrorist organization, network, or cell against the
    not-for-profit organization;
        (2) indicate the symbolic or strategic value of one or
    more sites that renders the site a possible target of
    terrorism;
        (3) discuss potential consequences to the organization
    if the site is damaged, destroyed, or disrupted by a
    terrorist act;
        (4) describe how the grant will be used to integrate
    organizational preparedness with broader State and local
    preparedness efforts;
        (5) submit a vulnerability assessment conducted by
    experienced security, law enforcement, or military
    personnel, and a description of how the grant award will
    be used to address the vulnerabilities identified in the
    assessment; and
        (6) submit any other relevant information as may be
    required by the Director.
    The Agency is authorized to use funds appropriated for the
grant program described in this subsection (g-5) to administer
the program.
    (h) Except as provided in Section 17.5 of this Act, any
moneys received by the Agency from donations or sponsorships
unrelated to a disaster shall be deposited in the Emergency
Planning and Training Fund and used by the Agency, subject to
appropriation, to effectuate planning and training activities.
Any moneys received by the Agency from donations during a
disaster and intended for disaster response or recovery shall
be deposited into the Disaster Response and Recovery Fund and
used for disaster response and recovery pursuant to the
Disaster Relief Act.
    (i) The Illinois Emergency Management Agency may by rule
assess and collect reasonable fees for attendance at
Agency-sponsored conferences to enable the Agency to carry out
the requirements of this Act. Any moneys received under this
subsection shall be deposited in the Emergency Planning and
Training Fund and used by the Agency, subject to
appropriation, for planning and training activities.
    (j) The Illinois Emergency Management Agency is authorized
to make grants to other State agencies, public universities,
units of local government, and statewide mutual aid
organizations to enhance statewide emergency preparedness and
response.
(Source: P.A. 100-444, eff. 1-1-18; 100-508, eff. 9-15-17;
100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 100-1179, eff.
1-18-19.)
 
    (30 ILCS 105/5.414 rep.)
    Section 3-46. The State Finance Act is amended by
repealing Section 5.414.
 
    Section 3-50. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
 
    (30 ILCS 115/12)  (from Ch. 85, par. 616)
    Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
        (a) all amounts realized from the additional personal
    property tax replacement income tax imposed by subsections
    (c) and (d) of Section 201 of the Illinois Income Tax Act,
    except for those amounts deposited into the Income Tax
    Refund Fund pursuant to subsection (c) of Section 901 of
    the Illinois Income Tax Act; and
        (b) all amounts realized from the additional personal
    property replacement invested capital taxes imposed by
    Section 2a.1 of the Messages Tax Act, Section 2a.1 of the
    Gas Revenue Tax Act, Section 2a.1 of the Public Utilities
    Revenue Act, and Section 3 of the Water Company Invested
    Capital Tax Act, and amounts payable to the Department of
    Revenue under the Telecommunications Infrastructure
    Maintenance Fee Act.
    As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property
Tax Replacement Fund into the General Revenue Fund.
    The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts, regional offices and officials, and local
officials as provided in this Section and in the School Code,
payment of the ordinary and contingent expenses of the
Property Tax Appeal Board, payment of the expenses of the
Department of Revenue incurred in administering the collection
and distribution of monies paid into the Personal Property Tax
Replacement Fund and transfers due to refunds to taxpayers for
overpayment of liability for taxes paid into the Personal
Property Tax Replacement Fund.
    In addition, moneys in the Personal Property Tax
Replacement Fund may be used to pay any of the following: (i)
salary, stipends, and additional compensation as provided by
law for chief election clerks, county clerks, and county
recorders; (ii) costs associated with regional offices of
education and educational service centers; (iii)
reimbursements payable by the State Board of Elections under
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the
Election Code; (iv) expenses of the Illinois Educational Labor
Relations Board; and (v) salary, personal services, and
additional compensation as provided by law for court reporters
under the Court Reporters Act.
    As soon as may be after June 26, 1980 (the effective date
of Public Act 81-1255), the Department of Revenue shall
certify to the Treasurer the amount of net replacement revenue
paid into the General Revenue Fund prior to that effective
date from the additional tax imposed by Section 2a.1 of the
Messages Tax Act; Section 2a.1 of the Gas Revenue Tax Act;
Section 2a.1 of the Public Utilities Revenue Act; Section 3 of
the Water Company Invested Capital Tax Act; amounts collected
by the Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General
Revenue Fund as a result of those Acts minus the amount
outstanding and obligated from the General Revenue Fund in
state vouchers or warrants prior to June 26, 1980 (the
effective date of Public Act 81-1255) as refunds to taxpayers
for overpayment of liability under those Acts.
    All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are
appropriated on a continuing basis.
    Prior to December 31, 1980, as soon as may be after the end
of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by Public Act 81-1st Special
Session-1 be entitled to an annual allocation which is less
than the funds such taxing district collected from the 1978
personal property tax. Provided further that under no
circumstances shall any taxing district during the third year
of distribution of the taxes imposed by Public Act 81-1st
Special Session-1 receive less than 60% of the funds such
taxing district collected from the 1978 personal property tax.
In the event that the total of the allocations made as above
provided for all taxing districts, during either of such 3
years, exceeds the amount available for distribution the
allocation of each taxing district shall be proportionately
reduced. Except as provided in Section 13 of this Act, the
Department shall then certify, pursuant to appropriation, such
allocations to the State Comptroller who shall pay over to the
several taxing districts the respective amounts allocated to
them.
    Any township which receives an allocation based in whole
or in part upon personal property taxes which it levied
pursuant to Section 6-507 or 6-512 of the Illinois Highway
Code and which was previously required to be paid over to a
municipality shall immediately pay over to that municipality a
proportionate share of the personal property replacement funds
which such township receives.
    Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property
taxes which it levied pursuant to Sections 3-1, 3-4 and 3-6 of
the Illinois Local Library Act and which was previously
required to be paid over to a public library shall immediately
pay over to that library a proportionate share of the personal
property tax replacement funds which such municipality or
township receives; provided that if such a public library has
converted to a library organized under the Illinois Public
Library District Act, regardless of whether such conversion
has occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal
property tax replacement funds, shall receive such funds
commencing on January 1, 1988.
    Any township which receives an allocation based in whole
or in part on personal property taxes which it levied pursuant
to Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use
for such public cemetery or cemeteries a proportionate share
of the personal property tax replacement funds which the
township receives.
    Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook
County in 1976 or for another governmental body or school
district in the remainder of the State in 1977 shall
immediately pay over to that governmental body or school
district the amount of personal property replacement funds
which such governmental body or school district would receive
directly under the provisions of paragraph (2) of this
Section, had it levied its own taxes.
        (1) The portion of the Personal Property Tax
    Replacement Fund required to be distributed as of the time
    allocation is required to be made shall be the amount
    available in such Fund as of the time allocation is
    required to be made.
        The amount available for distribution shall be the
    total amount in the fund at such time minus the necessary
    administrative and other authorized expenses as limited by
    the appropriation and the amount determined by: (a) $2.8
    million for fiscal year 1981; (b) for fiscal year 1982,
    .54% of the funds distributed from the fund during the
    preceding fiscal year; (c) for fiscal year 1983 through
    fiscal year 1988, .54% of the funds distributed from the
    fund during the preceding fiscal year less .02% of such
    fund for fiscal year 1983 and less .02% of such funds for
    each fiscal year thereafter; (d) for fiscal year 1989
    through fiscal year 2011 no more than 105% of the actual
    administrative expenses of the prior fiscal year; (e) for
    fiscal year 2012 and beyond, a sufficient amount to pay
    (i) stipends, additional compensation, salary
    reimbursements, and other amounts directed to be paid out
    of this Fund for local officials as authorized or required
    by statute and (ii) the ordinary and contingent expenses
    of the Property Tax Appeal Board and the expenses of the
    Department of Revenue incurred in administering the
    collection and distribution of moneys paid into the Fund;
    (f) for fiscal years 2012 and 2013 only, a sufficient
    amount to pay stipends, additional compensation, salary
    reimbursements, and other amounts directed to be paid out
    of this Fund for regional offices and officials as
    authorized or required by statute; or (g) for fiscal years
    2018 through 2022 2021 only, a sufficient amount to pay
    amounts directed to be paid out of this Fund for public
    community college base operating grants and local health
    protection grants to certified local health departments as
    authorized or required by appropriation or statute. Such
    portion of the fund shall be determined after the transfer
    into the General Revenue Fund due to refunds, if any, paid
    from the General Revenue Fund during the preceding
    quarter. If at any time, for any reason, there is
    insufficient amount in the Personal Property Tax
    Replacement Fund for payments for regional offices and
    officials or local officials or payment of costs of
    administration or for transfers due to refunds at the end
    of any particular month, the amount of such insufficiency
    shall be carried over for the purposes of payments for
    regional offices and officials, local officials, transfers
    into the General Revenue Fund, and costs of administration
    to the following month or months. Net replacement revenue
    held, and defined above, shall be transferred by the
    Treasurer and Comptroller to the Personal Property Tax
    Replacement Fund within 10 days of such certification.
        (2) Each quarterly allocation shall first be
    apportioned in the following manner: 51.65% for taxing
    districts in Cook County and 48.35% for taxing districts
    in the remainder of the State.
    The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
    The Personal Property Replacement Ratio of each Cook
County taxing district shall be the ratio which the Tax Base of
that taxing district bears to the Cook County Tax Base. The Tax
Base of each Cook County taxing district is the personal
property tax collections for that taxing district for the 1976
tax year. The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County
for the 1976 tax year.
    For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the
Director shall deem such amounts to be collected personal
property taxes of each such taxing district for the applicable
tax year or years.
    Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County
allocation and a Downstate allocation determined in the same
way as all other taxing districts.
    If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
    If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
    If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the
resulting taxing districts in proportion to the then current
equalized assessed value of each resulting taxing district.
    If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the
same type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be
added to the Tax Base of the taxing district to which
annexation is made.
    If a community college district is created after July 1,
1979, beginning on January 1, 1996 (the effective date of
Public Act 89-327), its Tax Base shall be 3.5% of the sum of
the personal property tax collected for the 1977 tax year
within the territorial jurisdiction of the district.
    The amounts allocated and paid to taxing districts
pursuant to the provisions of Public Act 81-1st Special
Session-1 shall be deemed to be substitute revenues for the
revenues derived from taxes imposed on personal property
pursuant to the provisions of the "Revenue Act of 1939" or "An
Act for the assessment and taxation of private car line
companies", approved July 22, 1943, as amended, or Section 414
of the Illinois Insurance Code, prior to the abolition of such
taxes and shall be used for the same purposes as the revenues
derived from ad valorem taxes on real estate.
    Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond
issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages
of the debt service on such outstanding bonds. The balance of
the amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by
Public Act 81-1255 shall be first applicable to 1980 taxes to
be collected in 1981.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    Section 3-55. The General Obligation Bond Act is amended
by changing Section 16 as follows:
 
    (30 ILCS 330/16)  (from Ch. 127, par. 666)
    Sec. 16. Refunding Bonds. The State of Illinois is
authorized to issue, sell, and provide for the retirement of
General Obligation Bonds of the State of Illinois in the
amount of $4,839,025,000, at any time and from time to time
outstanding, for the purpose of refunding any State of
Illinois general obligation Bonds then outstanding, including
(i) the payment of any redemption premium thereon, (ii) any
reasonable expenses of such refunding, (iii) any interest
accrued or to accrue to the earliest or any subsequent date of
redemption or maturity of such outstanding Bonds, (iv) for
fiscal year 2019 only, any necessary payments to providers of
interest rate exchange agreements in connection with the
termination of such agreements by the State in connection with
the refunding, and (v) any interest to accrue to the first
interest payment on the refunding Bonds; provided that all
non-refunding Bonds in an issue that includes refunding Bonds
shall mature no later than the final maturity date of Bonds
being refunded; provided that no refunding Bonds shall be
offered for sale unless the net present value of debt service
savings to be achieved by the issuance of the refunding Bonds
is 3% or more of the principal amount of the refunding Bonds to
be issued; and further provided that, except for refunding
Bonds sold in fiscal year 2009, 2010, 2011, 2017, 2018, or
2019, or 2022, the maturities of the refunding Bonds shall not
extend beyond the maturities of the Bonds they refund, so that
for each fiscal year in the maturity schedule of a particular
issue of refunding Bonds, the total amount of refunding
principal maturing and redemption amounts due in that fiscal
year and all prior fiscal years in that schedule shall be
greater than or equal to the total amount of refunded
principal and redemption amounts that had been due over that
year and all prior fiscal years prior to the refunding.
    The Governor shall notify the State Treasurer and
Comptroller of such refunding. The proceeds received from the
sale of refunding Bonds shall be used for the retirement at
maturity or redemption of such outstanding Bonds on any
maturity or redemption date and, pending such use, shall be
placed in escrow, subject to such terms and conditions as
shall be provided for in the Bond Sale Order relating to the
Refunding Bonds. Proceeds not needed for deposit in an escrow
account shall be deposited in the General Obligation Bond
Retirement and Interest Fund. This Act shall constitute an
irrevocable and continuing appropriation of all amounts
necessary to establish an escrow account for the purpose of
refunding outstanding general obligation Bonds and to pay the
reasonable expenses of such refunding and of the issuance and
sale of the refunding Bonds. Any such escrowed proceeds may be
invested and reinvested in direct obligations of the United
States of America, maturing at such time or times as shall be
appropriate to assure the prompt payment, when due, of the
principal of and interest and redemption premium, if any, on
the refunded Bonds. After the terms of the escrow have been
fully satisfied, any remaining balance of such proceeds and
interest, income and profits earned or realized on the
investments thereof shall be paid into the General Revenue
Fund. The liability of the State upon the Bonds shall
continue, provided that the holders thereof shall thereafter
be entitled to payment only out of the moneys deposited in the
escrow account.
    Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be subject to the
terms and conditions of this Act.
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18.)
 
    Section 3-60. The Metropolitan Civic Center Support Act is
amended by changing Section 5 and by adding Sections 20 and 21
as follows:
 
    (30 ILCS 355/5)  (from Ch. 85, par. 1395)
    Sec. 5. To the extent that moneys in the MEAOB Fund, in the
opinion of the Governor and the Director of the Governor's
Office of Management and Budget, are in excess of 125% of the
maximum debt service in any fiscal year, the Governor shall
notify the Comptroller and the State Treasurer of that fact,
who upon receipt of such notification shall transfer the
excess moneys from the MEAOB Fund to the General Revenue Fund.
By June 30, 2021, the State Comptroller shall direct and the
State Treasurer shall transfer any remaining balance from the
MEAOB Fund into the General Revenue Fund. Upon completion of
the transfer of the remaining balance, the MEAOB Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund pass to
the General Revenue Fund.
(Source: P.A. 94-793, eff. 5-19-06.)
 
    (30 ILCS 355/20 new)
    Sec. 20. Transfers. By June 30, 2021, the State
Comptroller shall direct and the State Treasurer shall
transfer any remaining balance from the Illinois Civic Center
Bond Retirement and Interest Fund into the General Obligation
Bond Retirement and Interest Fund. Upon completion of the
transfers, the Illinois Civic Center Bond Retirement and
Interest Fund and the Illinois Civic Center Bond Fund are
dissolved.
 
    (30 ILCS 355/21 new)
    Sec. 21. Repealer. This Act is repealed July 1, 2021.
 
    Section 3-65. The Build Illinois Bond Act is amended by
changing Section 15 as follows:
 
    (30 ILCS 425/15)  (from Ch. 127, par. 2815)
    Sec. 15. Refunding Bonds. Refunding Bonds are hereby
authorized for the purpose of refunding any outstanding Bonds,
including the payment of any redemption premium thereon, any
reasonable expenses of such refunding, and any interest
accrued or to accrue to the earliest or any subsequent date of
redemption or maturity of outstanding Bonds; provided that all
non-refunding Bonds in an issue that includes refunding Bonds
shall mature no later than the final maturity date of Bonds
being refunded; provided that no refunding Bonds shall be
offered for sale unless the net present value of debt service
savings to be achieved by the issuance of the refunding Bonds
is 3% or more of the principal amount of the refunding Bonds to
be issued; and further provided that, except for refunding
Bonds sold in fiscal years year 2009, 2010, 2011, 2017, 2018,
or 2019, or 2022 the maturities of the refunding Bonds shall
not extend beyond the maturities of the Bonds they refund, so
that for each fiscal year in the maturity schedule of a
particular issue of refunding Bonds, the total amount of
refunding principal maturing and redemption amounts due in
that fiscal year and all prior fiscal years in that schedule
shall be greater than or equal to the total amount of refunded
principal and redemption amounts that had been due over that
year and all prior fiscal years prior to the refunding.
    Refunding Bonds may be sold in such amounts and at such
times, as directed by the Governor upon recommendation by the
Director of the Governor's Office of Management and Budget.
The Governor shall notify the State Treasurer and Comptroller
of such refunding. The proceeds received from the sale of
refunding Bonds shall be used for the retirement at maturity
or redemption of such outstanding Bonds on any maturity or
redemption date and, pending such use, shall be placed in
escrow, subject to such terms and conditions as shall be
provided for in the Bond Sale Order relating to the refunding
Bonds. This Act shall constitute an irrevocable and continuing
appropriation of all amounts necessary to establish an escrow
account for the purpose of refunding outstanding Bonds and to
pay the reasonable expenses of such refunding and of the
issuance and sale of the refunding Bonds. Any such escrowed
proceeds may be invested and reinvested in direct obligations
of the United States of America, maturing at such time or times
as shall be appropriate to assure the prompt payment, when
due, of the principal of and interest and redemption premium,
if any, on the refunded Bonds. After the terms of the escrow
have been fully satisfied, any remaining balance of such
proceeds and interest, income and profits earned or realized
on the investments thereof shall be paid into the General
Revenue Fund. The liability of the State upon the refunded
Bonds shall continue, provided that the holders thereof shall
thereafter be entitled to payment only out of the moneys
deposited in the escrow account and the refunded Bonds shall
be deemed paid, discharged and no longer to be outstanding.
    Except as otherwise herein provided in this Section, such
refunding Bonds shall in all other respects be issued pursuant
to and subject to the terms and conditions of this Act and
shall be secured by and payable from only the funds and sources
which are provided under this Act.
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18.)
 
    Section 3-70. The Illinois Coal Technology Development
Assistance Act is amended by changing Section 3 as follows:
 
    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)
    Sec. 3. Transfers to Coal Technology Development
Assistance Fund.
    (a) As soon as may be practicable after the first day of
each month, the Department of Revenue shall certify to the
Treasurer an amount equal to 1/64 of the revenue realized from
the tax imposed by the Electricity Excise Tax Law, Section 2 of
the Public Utilities Revenue Act, Section 2 of the Messages
Tax Act, and Section 2 of the Gas Revenue Tax Act, during the
preceding month. Upon receipt of the certification, the
Treasurer shall transfer the amount shown on such
certification from the General Revenue Fund to the Coal
Technology Development Assistance Fund, which is hereby
created as a special fund in the State treasury, except that no
transfer shall be made in any month in which the Fund has
reached the following balance:
        (1) (Blank).
        (2) (Blank).
        (3) (Blank).
        (4) (Blank).
        (5) (Blank).
        (6) Expect as otherwise provided in subsection (b),
    during fiscal year 2006 and each fiscal year thereafter,
    an amount equal to the sum of $10,000,000 plus additional
    moneys deposited into the Coal Technology Development
    Assistance Fund from the Renewable Energy Resources and
    Coal Technology Development Assistance Charge under
    Section 6.5 of the Renewable Energy, Energy Efficiency,
    and Coal Resources Development Law of 1997.
    (b) During fiscal years 2019 through 2022 2021 only, the
Treasurer shall make no transfers from the General Revenue
Fund to the Coal Technology Development Assistance Fund.
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
101-636, eff. 6-10-20.)
 
    Section 3-75. The Small Business Development Act is
amended by changing Section 9-10 as follows:
 
    (30 ILCS 750/9-10)  (from Ch. 127, par. 2709-10)
    Sec. 9-10. Federal Programs.
    (a) The Department is authorized to accept and expend
federal moneys monies pursuant to this Article except that the
terms and conditions hereunder which are inconsistent with, or
prohibited by, or more restrictive than the federal
authorization under which such moneys monies are made
available shall not apply with respect to the expenditure of
such moneys monies.
    (b) The Department is authorized to receive and expend
federal funds made available pursuant to the federal State
Small Business Credit Initiative Act of 2010 as amended by
Section 3301 of the federal American Rescue Plan Act of 2021,
enacted in response to the COVID-19 public health emergency.
        (1) Such funds may be deposited into the State Small
    Business Credit Initiative Fund and may be used by the
    Department, subject to appropriation, for any permitted
    purposes in accordance with the federal State Small
    Business Credit Initiative Act of 2010 as amended by
    Section 3301 of the federal American Rescue Plan Act of
    2021 and any related federal guidance.
        (2) Permitted purposes include to provide support to
    small businesses responding to and recovering from the
    economic effects of the COVID–19 pandemic, to ensure
    business enterprises owned and controlled by socially and
    economically disadvantaged individuals have access to
    credit and investments, to provide technical assistance to
    help small businesses applying for various support
    programs, and to pay reasonable costs of administering the
    initiative.
        (3) Terms such as "business enterprise owned and
    controlled by socially and economically disadvantaged
    individuals", "socially and economically disadvantaged
    individual" and "very small business", and any other terms
    defined in the federal State Small Business Credit
    Initiative Act of 2010 as amended by Section 3301 of the
    federal American Rescue Plan Act of 2021 and any related
    federal guidance, have the same meaning for purposes of
    the Department's implementation of this initiative. The
    term "small business" includes both for-profit and
    not-for-profit business enterprises to the extent
    permitted by federal law and guidance.
        (4) The Department may use such funds to enter into
    technical assistance agreements and other agreements with
    both for-profit and not-for-profit business enterprises
    and may provide technical assistance to small businesses
    to the extent permitted by federal law and guidance.
(Source: P.A. 84-109.)
 
    Section 3-80. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
 
    (35 ILCS 5/901)
    (Text of Section without the changes made by P.A. 101-8,
which did not take effect (see Section 99 of P.A. 101-8))
    Sec. 901. Collection authority.
    (a) In general. The Department shall collect the taxes
imposed by this Act. The Department shall collect certified
past due child support amounts under Section 2505-650 of the
Department of Revenue Law of the Civil Administrative Code of
Illinois. Except as provided in subsections (b), (c), (e),
(f), (g), and (h) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury;
money collected pursuant to subsections (c) and (d) of Section
201 of this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law of the Civil Administrative Code of Illinois shall
be paid into the Child Support Enforcement Trust Fund, a
special fund outside the State Treasury, or to the State
Disbursement Unit established under Section 10-26 of the
Illinois Public Aid Code, as directed by the Department of
Healthcare and Family Services.
    (b) Local Government Distributive Fund. Beginning August
1, 2017, the Treasurer shall transfer each month from the
General Revenue Fund to the Local Government Distributive Fund
an amount equal to the sum of (i) 6.06% (10% of the ratio of
the 3% individual income tax rate prior to 2011 to the 4.95%
individual income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 6.85% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 7% corporate income tax rate after July 1, 2017) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Net revenue realized for a month shall be
defined as the revenue from the tax imposed by subsections (a)
and (b) of Section 201 of this Act which is deposited in the
General Revenue Fund, the Education Assistance Fund, the
Income Tax Surcharge Local Government Distributive Fund, the
Fund for the Advancement of Education, and the Commitment to
Human Services Fund during the month minus the amount paid out
of the General Revenue Fund in State warrants during that same
month as refunds to taxpayers for overpayment of liability
under the tax imposed by subsections (a) and (b) of Section 201
of this Act.
    Notwithstanding any provision of law to the contrary,
beginning on July 6, 2017 (the effective date of Public Act
100-23), those amounts required under this subsection (b) to
be transferred by the Treasurer into the Local Government
Distributive Fund from the General Revenue Fund shall be
directly deposited into the Local Government Distributive Fund
as the revenue is realized from the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
    For State fiscal year 2020 only, notwithstanding any
provision of law to the contrary, the total amount of revenue
and deposits under this Section attributable to revenues
realized during State fiscal year 2020 shall be reduced by 5%.
    (c) Deposits Into Income Tax Refund Fund.
        (1) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(1), (2), and
    (3) of Section 201 of this Act into a fund in the State
    treasury known as the Income Tax Refund Fund. Beginning
    with State fiscal year 1990 and for each fiscal year
    thereafter, the percentage deposited into the Income Tax
    Refund Fund during a fiscal year shall be the Annual
    Percentage. For fiscal year 2011, the Annual Percentage
    shall be 8.75%. For fiscal year 2012, the Annual
    Percentage shall be 8.75%. For fiscal year 2013, the
    Annual Percentage shall be 9.75%. For fiscal year 2014,
    the Annual Percentage shall be 9.5%. For fiscal year 2015,
    the Annual Percentage shall be 10%. For fiscal year 2018,
    the Annual Percentage shall be 9.8%. For fiscal year 2019,
    the Annual Percentage shall be 9.7%. For fiscal year 2020,
    the Annual Percentage shall be 9.5%. For fiscal year 2021,
    the Annual Percentage shall be 9%. For fiscal year 2022,
    the Annual Percentage shall be 9.25%. For all other fiscal
    years, the Annual Percentage shall be calculated as a
    fraction, the numerator of which shall be the amount of
    refunds approved for payment by the Department during the
    preceding fiscal year as a result of overpayment of tax
    liability under subsections (a) and (b)(1), (2), and (3)
    of Section 201 of this Act plus the amount of such refunds
    remaining approved but unpaid at the end of the preceding
    fiscal year, minus the amounts transferred into the Income
    Tax Refund Fund from the Tobacco Settlement Recovery Fund,
    and the denominator of which shall be the amounts which
    will be collected pursuant to subsections (a) and (b)(1),
    (2), and (3) of Section 201 of this Act during the
    preceding fiscal year; except that in State fiscal year
    2002, the Annual Percentage shall in no event exceed 7.6%.
    The Director of Revenue shall certify the Annual
    Percentage to the Comptroller on the last business day of
    the fiscal year immediately preceding the fiscal year for
    which it is to be effective.
        (2) Beginning on January 1, 1989 and thereafter, the
    Department shall deposit a percentage of the amounts
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act into a fund in
    the State treasury known as the Income Tax Refund Fund.
    Beginning with State fiscal year 1990 and for each fiscal
    year thereafter, the percentage deposited into the Income
    Tax Refund Fund during a fiscal year shall be the Annual
    Percentage. For fiscal year 2011, the Annual Percentage
    shall be 17.5%. For fiscal year 2012, the Annual
    Percentage shall be 17.5%. For fiscal year 2013, the
    Annual Percentage shall be 14%. For fiscal year 2014, the
    Annual Percentage shall be 13.4%. For fiscal year 2015,
    the Annual Percentage shall be 14%. For fiscal year 2018,
    the Annual Percentage shall be 17.5%. For fiscal year
    2019, the Annual Percentage shall be 15.5%. For fiscal
    year 2020, the Annual Percentage shall be 14.25%. For
    fiscal year 2021, the Annual Percentage shall be 14%. For
    fiscal year 2022, the Annual Percentage shall be 15%. For
    all other fiscal years, the Annual Percentage shall be
    calculated as a fraction, the numerator of which shall be
    the amount of refunds approved for payment by the
    Department during the preceding fiscal year as a result of
    overpayment of tax liability under subsections (a) and
    (b)(6), (7), and (8), (c) and (d) of Section 201 of this
    Act plus the amount of such refunds remaining approved but
    unpaid at the end of the preceding fiscal year, and the
    denominator of which shall be the amounts which will be
    collected pursuant to subsections (a) and (b)(6), (7), and
    (8), (c) and (d) of Section 201 of this Act during the
    preceding fiscal year; except that in State fiscal year
    2002, the Annual Percentage shall in no event exceed 23%.
    The Director of Revenue shall certify the Annual
    Percentage to the Comptroller on the last business day of
    the fiscal year immediately preceding the fiscal year for
    which it is to be effective.
        (3) The Comptroller shall order transferred and the
    Treasurer shall transfer from the Tobacco Settlement
    Recovery Fund to the Income Tax Refund Fund (i)
    $35,000,000 in January, 2001, (ii) $35,000,000 in January,
    2002, and (iii) $35,000,000 in January, 2003.
    (d) Expenditures from Income Tax Refund Fund.
        (1) Beginning January 1, 1989, money in the Income Tax
    Refund Fund shall be expended exclusively for the purpose
    of paying refunds resulting from overpayment of tax
    liability under Section 201 of this Act and for making
    transfers pursuant to this subsection (d).
        (2) The Director shall order payment of refunds
    resulting from overpayment of tax liability under Section
    201 of this Act from the Income Tax Refund Fund only to the
    extent that amounts collected pursuant to Section 201 of
    this Act and transfers pursuant to this subsection (d) and
    item (3) of subsection (c) have been deposited and
    retained in the Fund.
        (3) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Income Tax Refund Fund to the Personal Property Tax
    Replacement Fund an amount, certified by the Director to
    the Comptroller, equal to the excess of the amount
    collected pursuant to subsections (c) and (d) of Section
    201 of this Act deposited into the Income Tax Refund Fund
    during the fiscal year over the amount of refunds
    resulting from overpayment of tax liability under
    subsections (c) and (d) of Section 201 of this Act paid
    from the Income Tax Refund Fund during the fiscal year.
        (4) As soon as possible after the end of each fiscal
    year, the Director shall order transferred and the State
    Treasurer and State Comptroller shall transfer from the
    Personal Property Tax Replacement Fund to the Income Tax
    Refund Fund an amount, certified by the Director to the
    Comptroller, equal to the excess of the amount of refunds
    resulting from overpayment of tax liability under
    subsections (c) and (d) of Section 201 of this Act paid
    from the Income Tax Refund Fund during the fiscal year
    over the amount collected pursuant to subsections (c) and
    (d) of Section 201 of this Act deposited into the Income
    Tax Refund Fund during the fiscal year.
        (4.5) As soon as possible after the end of fiscal year
    1999 and of each fiscal year thereafter, the Director
    shall order transferred and the State Treasurer and State
    Comptroller shall transfer from the Income Tax Refund Fund
    to the General Revenue Fund any surplus remaining in the
    Income Tax Refund Fund as of the end of such fiscal year;
    excluding for fiscal years 2000, 2001, and 2002 amounts
    attributable to transfers under item (3) of subsection (c)
    less refunds resulting from the earned income tax credit.
        (5) This Act shall constitute an irrevocable and
    continuing appropriation from the Income Tax Refund Fund
    for the purpose of paying refunds upon the order of the
    Director in accordance with the provisions of this
    Section.
    (e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund. On
July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,
minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
    (f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from
the tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act, minus
deposits into the Income Tax Refund Fund, into the Fund for the
Advancement of Education:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the
reduction.
    (g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax
imposed upon individuals, trusts, and estates by subsections
(a) and (b) of Section 201 of this Act, minus deposits into the
Income Tax Refund Fund, into the Commitment to Human Services
Fund:
        (1) beginning February 1, 2015, and prior to February
    1, 2025, 1/30; and
        (2) beginning February 1, 2025, 1/26.
    If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the
reduction.
    (h) Deposits into the Tax Compliance and Administration
Fund. Beginning on the first day of the first calendar month to
occur on or after August 26, 2014 (the effective date of Public
Act 98-1098), each month the Department shall pay into the Tax
Compliance and Administration Fund, to be used, subject to
appropriation, to fund additional auditors and compliance
personnel at the Department, an amount equal to 1/12 of 5% of
the cash receipts collected during the preceding fiscal year
by the Audit Bureau of the Department from the tax imposed by
subsections (a), (b), (c), and (d) of Section 201 of this Act,
net of deposits into the Income Tax Refund Fund made from those
cash receipts.
(Source: P.A. 100-22, eff. 7-6-17; 100-23, eff. 7-6-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 100-1171, eff. 1-4-19; 101-10, eff. 6-5-19; 101-81,
eff. 7-12-19; 101-636, eff. 6-10-20.)
 
    Section 3-85. The Illinois Pension Code is amended by
changing Section 21-109.1 as follows:
 
    (40 ILCS 5/21-109.1)  (from Ch. 108 1/2, par. 21-109.1)
    Sec. 21-109.1. (a) Notwithstanding any law to the
contrary, State agencies, as defined in the State Auditing
Act, shall remit to the Comptroller all contributions required
under subchapters A, B and C of the Federal Insurance
Contributions Act, at the rates and at the times specified in
that Act, for wages paid on or after January 1, 1987 on a
warrant of the State Comptroller.
    (b) The Comptroller shall establish a fund to be known as
the Social Security Administration Fund, with the State
Treasurer as ex officio custodian. Contributions and other
monies received by the Comptroller for the purposes of the
Federal Insurance Contributions Act shall either be directly
remitted to the U.S. Secretary of the Treasury or be held in
trust in such fund, and shall be paid upon the order of the
Comptroller for:
        (1) payment of amounts required to be paid to the U. S.
    Secretary of the Treasury in the amounts and at the times
    specified in the Federal Insurance Contributions Act; and
        (2) payment of refunds for overpayments which are not
    otherwise adjustable.
    (c) The Comptroller may collect from a State agency the
actual or anticipated amount of any interest and late charges
arising from the State agency's failure to collect and remit
to the Comptroller contributions as required by the Federal
Insurance Contributions Act. Such interest and charges shall
be due and payable upon receipt of notice thereof from the
Comptroller.
    (d) The Comptroller shall pay to the U. S. Secretary of the
Treasury such amounts at such times as may be required under
the Federal Insurance Contributions Act.
    (e) The Comptroller may direct and the State Treasurer
shall transfer amounts from the Social Security Administration
Fund into the Capital Facility and Technology Modernization
Fund as the Comptroller deems necessary. The Comptroller may
direct and the State Treasurer shall transfer any such amounts
so transferred to the Capital Facility and Technology
Modernization Fund back to the Social Security Administration
Fund at any time.
(Source: P.A. 86-657; 87-11.)
 
    Section 3-90. The Fair and Exposition Authority
Reconstruction Act is amended by changing Section 8 as
follows:
 
    (70 ILCS 215/8)  (from Ch. 85, par. 1250.8)
    Sec. 8. Appropriations may be made from time to time by the
General Assembly to the Metropolitan Pier and Exposition
Authority for the payment of principal and interest of bonds
of the Authority issued under the provisions of this Act and
for any other lawful purpose of the Authority. Any and all of
the funds so received shall be kept separate and apart from any
and all other funds of the Authority. After there has been paid
into the Metropolitan Fair and Exposition Authority
Reconstruction Fund in the State Treasury sufficient money,
pursuant to this Section and Sections 2 and 29 of the Cigarette
Tax Act, to retire all bonds payable from that Fund, the taxes
derived from Section 28 of the Illinois Horse Racing Act of
1975 which were required to be paid into that Fund pursuant to
that Act shall thereafter be paid into the General Revenue
Fund Metropolitan Exposition, Auditorium and Office Building
Fund in the State Treasury.
(Source: P.A. 94-91, eff. 7-1-05.)
 
    Section 3-95. The School Code is amended by changing
Sections 2-3.117, 10-17a, and 10-22.36 as follows:
 
    (105 ILCS 5/2-3.117)
    Sec. 2-3.117. School Technology Program.
    (a) The State Board of Education is authorized to provide
technology-based learning resources to school districts to
improve educational opportunities and student achievement
throughout the State. These resources may include
reimbursements for the cost of tuition incurred by a school
district for approved online courses accessed through the
State Board of Education's Illinois Virtual Course Catalog
Program.
        (1) A school district shall be eligible for
    reimbursement for the cost of each virtual class accessed
    through the Illinois Virtual Course Catalog program and
    successfully completed by a student of the school
    district, to the extent appropriated funds are available
    for such reimbursements.
        (2) A school district shall claim reimbursement on
    forms and through a process prescribed by the State Board
    of Education.
    (b) The State Board of Education is authorized, to the
extent funds are available, to establish a statewide support
system for information, professional development, technical
assistance, network design consultation, leadership,
technology planning consultation, and information exchange; to
expand school district connectivity; and to increase the
quantity and quality of student and educator access to on-line
resources, experts, and communications avenues from moneys
appropriated for the purposes of this Section.
    (b-5) The State Board of Education may enter into
intergovernmental contracts or agreements with other State
agencies, public community colleges, public libraries, public
and private colleges and universities, museums on public land,
and other public agencies in the areas of technology,
telecommunications, and information access, under such terms
as the parties may agree, provided that those contracts and
agreements are in compliance with the Department of Central
Management Services' mandate to provide telecommunications
services to all State agencies.
    (c) (Blank).
    (d) (Blank).
(Source: P.A. 95-793, eff. 1-1-09.)
 
    (105 ILCS 5/10-17a)  (from Ch. 122, par. 10-17a)
    Sec. 10-17a. State, school district, and school report
cards.
    (1) By October 31, 2013 and October 31 of each subsequent
school year, the State Board of Education, through the State
Superintendent of Education, shall prepare a State report
card, school district report cards, and school report cards,
and shall by the most economic means provide to each school
district in this State, including special charter districts
and districts subject to the provisions of Article 34, the
report cards for the school district and each of its schools.
Because of the impacts of the COVID-19 public health emergency
during school year 2020-2021, the State Board of Education
shall have until December 31, 2021 to prepare and provide the
report cards that would otherwise be due by October 31, 2021.
    (2) In addition to any information required by federal
law, the State Superintendent shall determine the indicators
and presentation of the school report card, which must
include, at a minimum, the most current data collected and
maintained by the State Board of Education related to the
following:
        (A) school characteristics and student demographics,
    including average class size, average teaching experience,
    student racial/ethnic breakdown, and the percentage of
    students classified as low-income; the percentage of
    students classified as English learners; the percentage of
    students who have individualized education plans or 504
    plans that provide for special education services; the
    number and percentage of all students who have been
    assessed for placement in a gifted education or advanced
    academic program and, of those students: (i) the racial
    and ethnic breakdown, (ii) the percentage who are
    classified as low-income, and (iii) the number and
    percentage of students who received direct instruction
    from a teacher who holds a gifted education endorsement
    and, of those students, the percentage who are classified
    as low-income; the percentage of students scoring at the
    "exceeds expectations" level on the assessments required
    under Section 2-3.64a-5 of this Code; the percentage of
    students who annually transferred in or out of the school
    district; average daily attendance; the per-pupil
    operating expenditure of the school district; and the
    per-pupil State average operating expenditure for the
    district type (elementary, high school, or unit);
        (B) curriculum information, including, where
    applicable, Advanced Placement, International
    Baccalaureate or equivalent courses, dual enrollment
    courses, foreign language classes, computer science
    courses, school personnel resources (including Career
    Technical Education teachers), before and after school
    programs, extracurricular activities, subjects in which
    elective classes are offered, health and wellness
    initiatives (including the average number of days of
    Physical Education per week per student), approved
    programs of study, awards received, community
    partnerships, and special programs such as programming for
    the gifted and talented, students with disabilities, and
    work-study students;
        (C) student outcomes, including, where applicable, the
    percentage of students deemed proficient on assessments of
    State standards, the percentage of students in the eighth
    grade who pass Algebra, the percentage of students who
    participated in workplace learning experiences, the
    percentage of students enrolled in post-secondary
    institutions (including colleges, universities, community
    colleges, trade/vocational schools, and training programs
    leading to career certification within 2 semesters of high
    school graduation), the percentage of students graduating
    from high school who are college and career ready, and the
    percentage of graduates enrolled in community colleges,
    colleges, and universities who are in one or more courses
    that the community college, college, or university
    identifies as a developmental course;
        (D) student progress, including, where applicable, the
    percentage of students in the ninth grade who have earned
    5 credits or more without failing more than one core
    class, a measure of students entering kindergarten ready
    to learn, a measure of growth, and the percentage of
    students who enter high school on track for college and
    career readiness;
        (E) the school environment, including, where
    applicable, the percentage of students with less than 10
    absences in a school year, the percentage of teachers with
    less than 10 absences in a school year for reasons other
    than professional development, leaves taken pursuant to
    the federal Family Medical Leave Act of 1993, long-term
    disability, or parental leaves, the 3-year average of the
    percentage of teachers returning to the school from the
    previous year, the number of different principals at the
    school in the last 6 years, the number of teachers who hold
    a gifted education endorsement, the process and criteria
    used by the district to determine whether a student is
    eligible for participation in a gifted education program
    or advanced academic program and the manner in which
    parents and guardians are made aware of the process and
    criteria, 2 or more indicators from any school climate
    survey selected or approved by the State and administered
    pursuant to Section 2-3.153 of this Code, with the same or
    similar indicators included on school report cards for all
    surveys selected or approved by the State pursuant to
    Section 2-3.153 of this Code, and the combined percentage
    of teachers rated as proficient or excellent in their most
    recent evaluation;
        (F) a school district's and its individual schools'
    balanced accountability measure, in accordance with
    Section 2-3.25a of this Code;
        (G) the total and per pupil normal cost amount the
    State contributed to the Teachers' Retirement System of
    the State of Illinois in the prior fiscal year for the
    school's employees, which shall be reported to the State
    Board of Education by the Teachers' Retirement System of
    the State of Illinois;
        (H) for a school district organized under Article 34
    of this Code only, State contributions to the Public
    School Teachers' Pension and Retirement Fund of Chicago
    and State contributions for health care for employees of
    that school district;
        (I) a school district's Final Percent of Adequacy, as
    defined in paragraph (4) of subsection (f) of Section
    18-8.15 of this Code;
        (J) a school district's Local Capacity Target, as
    defined in paragraph (2) of subsection (c) of Section
    18-8.15 of this Code, displayed as a percentage amount;
        (K) a school district's Real Receipts, as defined in
    paragraph (1) of subsection (d) of Section 18-8.15 of this
    Code, divided by a school district's Adequacy Target, as
    defined in paragraph (1) of subsection (b) of Section
    18-8.15 of this Code, displayed as a percentage amount;
        (L) a school district's administrative costs;
        (M) whether or not the school has participated in the
    Illinois Youth Survey. In this paragraph (M), "Illinois
    Youth Survey" means a self-report survey, administered in
    school settings every 2 years, designed to gather
    information about health and social indicators, including
    substance abuse patterns and the attitudes of students in
    grades 8, 10, and 12; and
        (N) whether the school offered its students career and
    technical education opportunities.
    The school report card shall also provide information that
allows for comparing the current outcome, progress, and
environment data to the State average, to the school data from
the past 5 years, and to the outcomes, progress, and
environment of similar schools based on the type of school and
enrollment of low-income students, special education students,
and English learners.
    As used in this subsection (2):
    "Administrative costs" means costs associated with
executive, administrative, or managerial functions within the
school district that involve planning, organizing, managing,
or directing the school district.
    "Advanced academic program" means a course of study to
which students are assigned based on advanced cognitive
ability or advanced academic achievement compared to local age
peers and in which the curriculum is substantially
differentiated from the general curriculum to provide
appropriate challenge and pace.
    "Computer science" means the study of computers and
algorithms, including their principles, their hardware and
software designs, their implementation, and their impact on
society. "Computer science" does not include the study of
everyday uses of computers and computer applications, such as
keyboarding or accessing the Internet.
    "Gifted education" means educational services, including
differentiated curricula and instructional methods, designed
to meet the needs of gifted children as defined in Article 14A
of this Code.
    For the purposes of paragraph (A) of this subsection (2),
"average daily attendance" means the average of the actual
number of attendance days during the previous school year for
any enrolled student who is subject to compulsory attendance
by Section 26-1 of this Code at each school and charter school.
    (3) At the discretion of the State Superintendent, the
school district report card shall include a subset of the
information identified in paragraphs (A) through (E) of
subsection (2) of this Section, as well as information
relating to the operating expense per pupil and other finances
of the school district, and the State report card shall
include a subset of the information identified in paragraphs
(A) through (E) and paragraph (N) of subsection (2) of this
Section. The school district report card shall include the
average daily attendance, as that term is defined in
subsection (2) of this Section, of students who have
individualized education programs and students who have 504
plans that provide for special education services within the
school district.
    (4) Notwithstanding anything to the contrary in this
Section, in consultation with key education stakeholders, the
State Superintendent shall at any time have the discretion to
amend or update any and all metrics on the school, district, or
State report card.
    (5) Annually, no more than 30 calendar days after receipt
of the school district and school report cards from the State
Superintendent of Education, each school district, including
special charter districts and districts subject to the
provisions of Article 34, shall present such report cards at a
regular school board meeting subject to applicable notice
requirements, post the report cards on the school district's
Internet web site, if the district maintains an Internet web
site, make the report cards available to a newspaper of
general circulation serving the district, and, upon request,
send the report cards home to a parent (unless the district
does not maintain an Internet web site, in which case the
report card shall be sent home to parents without request). If
the district posts the report card on its Internet web site,
the district shall send a written notice home to parents
stating (i) that the report card is available on the web site,
(ii) the address of the web site, (iii) that a printed copy of
the report card will be sent to parents upon request, and (iv)
the telephone number that parents may call to request a
printed copy of the report card.
    (6) Nothing contained in Public Act 98-648 repeals,
supersedes, invalidates, or nullifies final decisions in
lawsuits pending on July 1, 2014 (the effective date of Public
Act 98-648) in Illinois courts involving the interpretation of
Public Act 97-8.
(Source: P.A. 100-227, eff. 8-18-17; 100-364, eff. 1-1-18;
100-448, eff. 7-1-19; 100-465, eff. 8-31-17; 100-807, eff.
8-10-18; 100-863, eff. 8-14-18; 100-1121, eff. 1-1-19; 101-68,
eff. 1-1-20; 101-81, eff. 7-12-19; 101-654, eff. 3-8-21.)
 
    (105 ILCS 5/10-22.36)  (from Ch. 122, par. 10-22.36)
    Sec. 10-22.36. Buildings for school purposes.
    (a) 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.
    (b) Notwithstanding the provisions of subsection (a), for
any school district: (i) that is a tier 1 school, (ii) that has
a population of less than 50,000 inhabitants, (iii) whose
student population is between 5,800 and 6,300, (iv) in which
57% to 62% of students are low-income, and (v) whose average
district spending is between $10,000 to $12,000 per pupil,
until July 1, 2025, no referendum shall be required if at least
70% of the cost of the purchase, construction, or building of
any such building is paid, or will be paid, with funds received
or expected to be received as part of, or otherwise derived
from, the federal Consolidated Appropriations Act and the
federal American Rescue Plan Act of 2021.
    For this subsection (b), the school board must hold at
least 2 public hearings, the sole purpose of which shall be to
discuss the decision to construct a school building and to
receive input from the community. The notice of each public
hearing that sets forth the time, date, place, and name or
description of the school building that the school board is
considering constructing must be provided at least 10 days
prior to the hearing by publication on the school board's
Internet website.
(Source: P.A. 101-455, eff. 8-23-19.)
 
    Section 3-100. The Real Estate Appraiser Licensure Act of
2002 is amended by changing Sections 25-5 and 25-20 as
follows:
 
    (225 ILCS 458/25-5)
    (Section scheduled to be repealed on January 1, 2022)
    Sec. 25-5. Appraisal Administration Fund; surcharge. The
Appraisal Administration Fund is created as a special fund in
the State Treasury. All fees, fines, and penalties received by
the Department under this Act shall be deposited into the
Appraisal Administration Fund. Also, moneys received from any
federal financial assistance or any gift, grant, or donation
may be deposited into the Appraisal Administration Fund. All
earnings attributable to investment of funds in the Appraisal
Administration Fund shall be credited to the Appraisal
Administration Fund. Subject to appropriation, the moneys in
the Appraisal Administration Fund shall be paid to the
Department for the expenses incurred by the Department and the
Board in the administration of this Act. Moneys in the
Appraisal Administration Fund may be transferred to the
Professions Indirect Cost Fund as authorized under Section
2105-300 of the Department of Professional Regulation Law of
the Civil Administrative Code of Illinois. However, moneys in
the Appraisal Administration Fund received from any federal
financial assistance or any gift, grant, or donation shall be
used only in accordance with the requirements of the federal
financial assistance, gift, grant, or donation and may not be
transferred to the Professions Indirect Cost Fund.
    Upon the completion of any audit of the Department, as
prescribed by the Illinois State Auditing Act, which shall
include an audit of the Appraisal Administration Fund, the
Department shall make the audit report open to inspection by
any interested person.
(Source: P.A. 96-844, eff. 12-23-09.)
 
    (225 ILCS 458/25-20)
    (Section scheduled to be repealed on January 1, 2022)
    Sec. 25-20. Department; powers and duties. The Department
of Financial and Professional Regulation shall exercise the
powers and duties prescribed by the Civil Administrative Code
of Illinois for the administration of licensing Acts and shall
exercise such other powers and duties as are prescribed by
this Act for the administration of this Act. The Department
may contract with third parties for services necessary for the
proper administration of this Act, including without
limitation, investigators with the proper knowledge, training,
and skills to properly investigate complaints against real
estate appraisers.
    In addition, the Department may receive federal financial
assistance, either directly from the federal government or
indirectly through another source, public or private, for the
administration of this Act. The Department may also receive
transfers, gifts, grants, or donations from any source, public
or private, in the form of funds, services, equipment,
supplies, or materials. Any funds received pursuant to this
Section shall be deposited in the Appraisal Administration
Fund unless deposit in a different fund is otherwise mandated,
and shall be used in accordance with the requirements of the
federal financial assistance, gift, grant, or donation for
purposes related to the powers and duties of the Department.
    The Department shall maintain and update a registry of the
names and addresses of all licensees and a listing of
disciplinary orders issued pursuant to this Act and shall
transmit the registry, along with any national registry fees
that may be required, to the entity specified by, and in a
manner consistent with, Title XI of the federal Financial
Institutions Reform, Recovery and Enforcement Act of 1989.
(Source: P.A. 96-844, eff. 12-23-09.)
 
    Section 3-105. The Illinois Horse Racing Act of 1975 is
amended by changing Section 28 as follows:
 
    (230 ILCS 5/28)  (from Ch. 8, par. 37-28)
    Sec. 28. Except as provided in subsection (g) of Section
27 of this Act, moneys collected shall be distributed
according to the provisions of this Section 28.
    (a) Thirty per cent of the total of all monies received by
the State as privilege taxes shall be paid into the
Metropolitan Exposition, Auditorium and Office Building Fund
in the State Treasury until such Fund is repealed, and
thereafter shall be paid into the General Revenue Fund in the
State Treasury.
    (b) In addition, 4.5% of the total of all monies received
by the State as privilege taxes shall be paid into the State
treasury into a special Fund to be known as the Metropolitan
Exposition, Auditorium and Office Building Fund until such
Fund is repealed, and thereafter shall be paid into the
General Revenue Fund in the State Treasury.
    (c) Fifty per cent of the total of all monies received by
the State as privilege taxes under the provisions of this Act
shall be paid into the Agricultural Premium Fund.
    (d) Seven per cent of the total of all monies received by
the State as privilege taxes shall be paid into the Fair and
Exposition Fund in the State treasury; provided, however, that
when all bonds issued prior to July 1, 1984 by the Metropolitan
Fair and Exposition Authority shall have been paid or payment
shall have been provided for upon a refunding of those bonds,
thereafter 1/12 of $1,665,662 of such monies shall be paid
each month into the Build Illinois Fund, and the remainder
into the Fair and Exposition Fund. All excess monies shall be
allocated to the Department of Agriculture for distribution to
county fairs for premiums and rehabilitation as set forth in
the Agricultural Fair Act.
    (e) The monies provided for in Section 30 shall be paid
into the Illinois Thoroughbred Breeders Fund.
    (f) The monies provided for in Section 31 shall be paid
into the Illinois Standardbred Breeders Fund.
    (g) Until January 1, 2000, that part representing 1/2 of
the total breakage in Thoroughbred, Harness, Appaloosa,
Arabian, and Quarter Horse racing in the State shall be paid
into the Illinois Race Track Improvement Fund as established
in Section 32.
    (h) All other monies received by the Board under this Act
shall be paid into the Horse Racing Fund.
    (i) The salaries of the Board members, secretary,
stewards, directors of mutuels, veterinarians,
representatives, accountants, clerks, stenographers,
inspectors and other employees of the Board, and all expenses
of the Board incident to the administration of this Act,
including, but not limited to, all expenses and salaries
incident to the taking of saliva and urine samples in
accordance with the rules and regulations of the Board shall
be paid out of the Agricultural Premium Fund.
    (j) The Agricultural Premium Fund shall also be used:
        (1) for the expenses of operating the Illinois State
    Fair and the DuQuoin State Fair, including the payment of
    prize money or premiums;
        (2) for the distribution to county fairs, vocational
    agriculture section fairs, agricultural societies, and
    agricultural extension clubs in accordance with the
    Agricultural Fair Act, as amended;
        (3) for payment of prize monies and premiums awarded
    and for expenses incurred in connection with the
    International Livestock Exposition and the Mid-Continent
    Livestock Exposition held in Illinois, which premiums, and
    awards must be approved, and paid by the Illinois
    Department of Agriculture;
        (4) for personal service of county agricultural
    advisors and county home advisors;
        (5) for distribution to agricultural home economic
    extension councils in accordance with "An Act in relation
    to additional support and finance for the Agricultural and
    Home Economic Extension Councils in the several counties
    in this State and making an appropriation therefor",
    approved July 24, 1967, as amended;
        (6) for research on equine disease, including a
    development center therefor;
        (7) for training scholarships for study on equine
    diseases to students at the University of Illinois College
    of Veterinary Medicine;
        (8) for the rehabilitation, repair and maintenance of
    the Illinois and DuQuoin State Fair Grounds and the
    structures and facilities thereon and the construction of
    permanent improvements on such Fair Grounds, including
    such structures, facilities and property located on such
    State Fair Grounds which are under the custody and control
    of the Department of Agriculture;
        (9) (blank);
        (10) for the expenses of the Department of Commerce
    and Economic Opportunity under Sections 605-620, 605-625,
    and 605-630 of the Department of Commerce and Economic
    Opportunity Law (20 ILCS 605/605-620, 605/605-625, and
    605/605-630);
        (11) for remodeling, expanding, and reconstructing
    facilities destroyed by fire of any Fair and Exposition
    Authority in counties with a population of 1,000,000 or
    more inhabitants;
        (12) for the purpose of assisting in the care and
    general rehabilitation of veterans with disabilities of
    any war and their surviving spouses and orphans;
        (13) for expenses of the Department of State Police
    for duties performed under this Act;
        (14) for the Department of Agriculture for soil
    surveys and soil and water conservation purposes;
        (15) for the Department of Agriculture for grants to
    the City of Chicago for conducting the Chicagofest;
        (16) for the State Comptroller for grants and
    operating expenses authorized by the Illinois Global
    Partnership Act.
    (k) To the extent that monies paid by the Board to the
Agricultural Premium Fund are in the opinion of the Governor
in excess of the amount necessary for the purposes herein
stated, the Governor shall notify the Comptroller and the
State Treasurer of such fact, who, upon receipt of such
notification, shall transfer such excess monies from the
Agricultural Premium Fund to the General Revenue Fund.
(Source: P.A. 99-143, eff. 7-27-15; 99-933, eff. 1-27-17;
100-110, eff. 8-15-17; 100-863, eff. 8-14-18.)
 
    Section 3-110. The Illinois Gambling Act is amended by
changing Section 13 as follows:
 
    (230 ILCS 10/13)  (from Ch. 120, par. 2413)
    Sec. 13. Wagering tax; rate; distribution.
    (a) Until January 1, 1998, a tax is imposed on the adjusted
gross receipts received from gambling games authorized under
this Act at the rate of 20%.
    (a-1) From January 1, 1998 until July 1, 2002, a privilege
tax is imposed on persons engaged in the business of
conducting riverboat gambling operations, based on the
adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        20% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000;
        25% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000;
        30% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000;
        35% of annual adjusted gross receipts in excess of
    $100,000,000.
    (a-2) From July 1, 2002 until July 1, 2003, a privilege tax
is imposed on persons engaged in the business of conducting
riverboat gambling operations, other than licensed managers
conducting riverboat gambling operations on behalf of the
State, based on the adjusted gross receipts received by a
licensed owner from gambling games authorized under this Act
at the following rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        22.5% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000;
        27.5% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000;
        32.5% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000;
        37.5% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $150,000,000;
        45% of annual adjusted gross receipts in excess of
    $150,000,000 but not exceeding $200,000,000;
        50% of annual adjusted gross receipts in excess of
    $200,000,000.
    (a-3) Beginning July 1, 2003, a privilege tax is imposed
on persons engaged in the business of conducting riverboat
gambling operations, other than licensed managers conducting
riverboat gambling operations on behalf of the State, based on
the adjusted gross receipts received by a licensed owner from
gambling games authorized under this Act at the following
rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        27.5% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $37,500,000;
        32.5% of annual adjusted gross receipts in excess of
    $37,500,000 but not exceeding $50,000,000;
        37.5% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000;
        45% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000;
        50% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $250,000,000;
        70% of annual adjusted gross receipts in excess of
    $250,000,000.
    An amount equal to the amount of wagering taxes collected
under this subsection (a-3) that are in addition to the amount
of wagering taxes that would have been collected if the
wagering tax rates under subsection (a-2) were in effect shall
be paid into the Common School Fund.
    The privilege tax imposed under this subsection (a-3)
shall no longer be imposed beginning on the earlier of (i) July
1, 2005; (ii) the first date after June 20, 2003 that riverboat
gambling operations are conducted pursuant to a dormant
license; or (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses
initially authorized under this Act. For the purposes of this
subsection (a-3), the term "dormant license" means an owners
license that is authorized by this Act under which no
riverboat gambling operations are being conducted on June 20,
2003.
    (a-4) Beginning on the first day on which the tax imposed
under subsection (a-3) is no longer imposed and ending upon
the imposition of the privilege tax under subsection (a-5) of
this Section, a privilege tax is imposed on persons engaged in
the business of conducting gambling operations, other than
licensed managers conducting riverboat gambling operations on
behalf of the State, based on the adjusted gross receipts
received by a licensed owner from gambling games authorized
under this Act at the following rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        22.5% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000;
        27.5% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000;
        32.5% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000;
        37.5% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $150,000,000;
        45% of annual adjusted gross receipts in excess of
    $150,000,000 but not exceeding $200,000,000;
        50% of annual adjusted gross receipts in excess of
    $200,000,000.
    For the imposition of the privilege tax in this subsection
(a-4), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
    (a-5)(1) Beginning on July 1, 2020, a privilege tax is
imposed on persons engaged in the business of conducting
gambling operations, other than the owners licensee under
paragraph (1) of subsection (e-5) of Section 7 and licensed
managers conducting riverboat gambling operations on behalf of
the State, based on the adjusted gross receipts received by
such licensee from the gambling games authorized under this
Act. The privilege tax for all gambling games other than table
games, including, but not limited to, slot machines, video
game of chance gambling, and electronic gambling games shall
be at the following rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        22.5% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000;
        27.5% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000;
        32.5% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000;
        37.5% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $150,000,000;
        45% of annual adjusted gross receipts in excess of
    $150,000,000 but not exceeding $200,000,000;
        50% of annual adjusted gross receipts in excess of
    $200,000,000.
    The privilege tax for table games shall be at the
following rates:
        15% of annual adjusted gross receipts up to and
    including $25,000,000;
        20% of annual adjusted gross receipts in excess of
    $25,000,000.
    For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
    (2) Beginning on the first day that an owners licensee
under paragraph (1) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, a privilege tax is imposed on persons
engaged in the business of conducting gambling operations
under paragraph (1) of subsection (e-5) of Section 7, other
than licensed managers conducting riverboat gambling
operations on behalf of the State, based on the adjusted gross
receipts received by such licensee from the gambling games
authorized under this Act. The privilege tax for all gambling
games other than table games, including, but not limited to,
slot machines, video game of chance gambling, and electronic
gambling games shall be at the following rates:
        12% of annual adjusted gross receipts up to and
    including $25,000,000 to the State and 10.5% of annual
    adjusted gross receipts up to and including $25,000,000 to
    the City of Chicago;
        16% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000 to the State and
    14% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $50,000,000 to the City of
    Chicago;
        20.1% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000 to the State and
    17.4% of annual adjusted gross receipts in excess of
    $50,000,000 but not exceeding $75,000,000 to the City of
    Chicago;
        21.4% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000 to the State
    and 18.6% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $100,000,000 to the City of
    Chicago;
        22.7% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $150,000,000 to the State
    and 19.8% of annual adjusted gross receipts in excess of
    $100,000,000 but not exceeding $150,000,000 to the City of
    Chicago;
        24.1% of annual adjusted gross receipts in excess of
    $150,000,000 but not exceeding $225,000,000 to the State
    and 20.9% of annual adjusted gross receipts in excess of
    $150,000,000 but not exceeding $225,000,000 to the City of
    Chicago;
        26.8% of annual adjusted gross receipts in excess of
    $225,000,000 but not exceeding $1,000,000,000 to the State
    and 23.2% of annual adjusted gross receipts in excess of
    $225,000,000 but not exceeding $1,000,000,000 to the City
    of Chicago;
        40% of annual adjusted gross receipts in excess of
    $1,000,000,000 to the State and 34.7% of annual gross
    receipts in excess of $1,000,000,000 to the City of
    Chicago.
    The privilege tax for table games shall be at the
following rates:
        8.1% of annual adjusted gross receipts up to and
    including $25,000,000 to the State and 6.9% of annual
    adjusted gross receipts up to and including $25,000,000 to
    the City of Chicago;
        10.7% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $75,000,000 to the State and
    9.3% of annual adjusted gross receipts in excess of
    $25,000,000 but not exceeding $75,000,000 to the City of
    Chicago;
        11.2% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $175,000,000 to the State
    and 9.8% of annual adjusted gross receipts in excess of
    $75,000,000 but not exceeding $175,000,000 to the City of
    Chicago;
        13.5% of annual adjusted gross receipts in excess of
    $175,000,000 but not exceeding $225,000,000 to the State
    and 11.5% of annual adjusted gross receipts in excess of
    $175,000,000 but not exceeding $225,000,000 to the City of
    Chicago;
        15.1% of annual adjusted gross receipts in excess of
    $225,000,000 but not exceeding $275,000,000 to the State
    and 12.9% of annual adjusted gross receipts in excess of
    $225,000,000 but not exceeding $275,000,000 to the City of
    Chicago;
        16.2% of annual adjusted gross receipts in excess of
    $275,000,000 but not exceeding $375,000,000 to the State
    and 13.8% of annual adjusted gross receipts in excess of
    $275,000,000 but not exceeding $375,000,000 to the City of
    Chicago;
        18.9% of annual adjusted gross receipts in excess of
    $375,000,000 to the State and 16.1% of annual gross
    receipts in excess of $375,000,000 to the City of Chicago.
    For the imposition of the privilege tax in this subsection
(a-5), amounts paid pursuant to item (1) of subsection (b) of
Section 56 of the Illinois Horse Racing Act of 1975 shall not
be included in the determination of adjusted gross receipts.
    Notwithstanding the provisions of this subsection (a-5),
for the first 10 years that the privilege tax is imposed under
this subsection (a-5), the privilege tax shall be imposed on
the modified annual adjusted gross receipts of a riverboat or
casino conducting gambling operations in the City of East St.
Louis, unless:
        (1) the riverboat or casino fails to employ at least
    450 people;
        (2) the riverboat or casino fails to maintain
    operations in a manner consistent with this Act or is not a
    viable riverboat or casino subject to the approval of the
    Board; or
        (3) the owners licensee is not an entity in which
    employees participate in an employee stock ownership plan.
    As used in this subsection (a-5), "modified annual
adjusted gross receipts" means:
        (A) for calendar year 2020, the annual adjusted gross
    receipts for the current year minus the difference between
    an amount equal to the average annual adjusted gross
    receipts from a riverboat or casino conducting gambling
    operations in the City of East St. Louis for 2014, 2015,
    2016, 2017, and 2018 and the annual adjusted gross
    receipts for 2018;
        (B) for calendar year 2021, the annual adjusted gross
    receipts for the current year minus the difference between
    an amount equal to the average annual adjusted gross
    receipts from a riverboat or casino conducting gambling
    operations in the City of East St. Louis for 2014, 2015,
    2016, 2017, and 2018 and the annual adjusted gross
    receipts for 2019; and
        (C) for calendar years 2022 through 2029, the annual
    adjusted gross receipts for the current year minus the
    difference between an amount equal to the average annual
    adjusted gross receipts from a riverboat or casino
    conducting gambling operations in the City of East St.
    Louis for 3 years preceding the current year and the
    annual adjusted gross receipts for the immediately
    preceding year.
    (a-6) From June 28, 2019 (the effective date of Public Act
101-31) until June 30, 2023, an owners licensee that conducted
gambling operations prior to January 1, 2011 shall receive a
dollar-for-dollar credit against the tax imposed under this
Section for any renovation or construction costs paid by the
owners licensee, but in no event shall the credit exceed
$2,000,000.
    Additionally, from June 28, 2019 (the effective date of
Public Act 101-31) until December 31, 2022, an owners licensee
that (i) is located within 15 miles of the Missouri border, and
(ii) has at least 3 riverboats, casinos, or their equivalent
within a 45-mile radius, may be authorized to relocate to a new
location with the approval of both the unit of local
government designated as the home dock and the Board, so long
as the new location is within the same unit of local government
and no more than 3 miles away from its original location. Such
owners licensee shall receive a credit against the tax imposed
under this Section equal to 8% of the total project costs, as
approved by the Board, for any renovation or construction
costs paid by the owners licensee for the construction of the
new facility, provided that the new facility is operational by
July 1, 2022. In determining whether or not to approve a
relocation, the Board must consider the extent to which the
relocation will diminish the gaming revenues received by other
Illinois gaming facilities.
    (a-7) Beginning in the initial adjustment year and through
the final adjustment year, if the total obligation imposed
pursuant to either subsection (a-5) or (a-6) will result in an
owners licensee receiving less after-tax adjusted gross
receipts than it received in calendar year 2018, then the
total amount of privilege taxes that the owners licensee is
required to pay for that calendar year shall be reduced to the
extent necessary so that the after-tax adjusted gross receipts
in that calendar year equals the after-tax adjusted gross
receipts in calendar year 2018, but the privilege tax
reduction shall not exceed the annual adjustment cap. If
pursuant to this subsection (a-7), the total obligation
imposed pursuant to either subsection (a-5) or (a-6) shall be
reduced, then the owners licensee shall not receive a refund
from the State at the end of the subject calendar year but
instead shall be able to apply that amount as a credit against
any payments it owes to the State in the following calendar
year to satisfy its total obligation under either subsection
(a-5) or (a-6). The credit for the final adjustment year shall
occur in the calendar year following the final adjustment
year.
    If an owners licensee that conducted gambling operations
prior to January 1, 2019 expands its riverboat or casino,
including, but not limited to, with respect to its gaming
floor, additional non-gaming amenities such as restaurants,
bars, and hotels and other additional facilities, and incurs
construction and other costs related to such expansion from
June 28, 2019 (the effective date of Public Act 101-31) until
June 28, 2024 (the 5th anniversary of the effective date of
Public Act 101-31), then for each $15,000,000 spent for any
such construction or other costs related to expansion paid by
the owners licensee, the final adjustment year shall be
extended by one year and the annual adjustment cap shall
increase by 0.2% of adjusted gross receipts during each
calendar year until and including the final adjustment year.
No further modifications to the final adjustment year or
annual adjustment cap shall be made after $75,000,000 is
incurred in construction or other costs related to expansion
so that the final adjustment year shall not extend beyond the
9th calendar year after the initial adjustment year, not
including the initial adjustment year, and the annual
adjustment cap shall not exceed 4% of adjusted gross receipts
in a particular calendar year. Construction and other costs
related to expansion shall include all project related costs,
including, but not limited to, all hard and soft costs,
financing costs, on or off-site ground, road or utility work,
cost of gaming equipment and all other personal property,
initial fees assessed for each incremental gaming position,
and the cost of incremental land acquired for such expansion.
Soft costs shall include, but not be limited to, legal fees,
architect, engineering and design costs, other consultant
costs, insurance cost, permitting costs, and pre-opening costs
related to the expansion, including, but not limited to, any
of the following: marketing, real estate taxes, personnel,
training, travel and out-of-pocket expenses, supply,
inventory, and other costs, and any other project related soft
costs.
    To be eligible for the tax credits in subsection (a-6),
all construction contracts shall include a requirement that
the contractor enter into a project labor agreement with the
building and construction trades council with geographic
jurisdiction of the location of the proposed gaming facility.
    Notwithstanding any other provision of this subsection
(a-7), this subsection (a-7) does not apply to an owners
licensee unless such owners licensee spends at least
$15,000,000 on construction and other costs related to its
expansion, excluding the initial fees assessed for each
incremental gaming position.
    This subsection (a-7) does not apply to owners licensees
authorized pursuant to subsection (e-5) of Section 7 of this
Act.
    For purposes of this subsection (a-7):
    "Building and construction trades council" means any
organization representing multiple construction entities that
are monitoring or attentive to compliance with public or
workers' safety laws, wage and hour requirements, or other
statutory requirements or that are making or maintaining
collective bargaining agreements.
    "Initial adjustment year" means the year commencing on
January 1 of the calendar year immediately following the
earlier of the following:
        (1) the commencement of gambling operations, either in
    a temporary or permanent facility, with respect to the
    owners license authorized under paragraph (1) of
    subsection (e-5) of Section 7 of this Act; or
        (2) June 28, 2021 (24 months after the effective date
    of Public Act 101-31);
provided the initial adjustment year shall not commence
earlier than June 28, 2020 (12 months after the effective date
of Public Act 101-31).
    "Final adjustment year" means the 2nd calendar year after
the initial adjustment year, not including the initial
adjustment year, and as may be extended further as described
in this subsection (a-7).
    "Annual adjustment cap" means 3% of adjusted gross
receipts in a particular calendar year, and as may be
increased further as otherwise described in this subsection
(a-7).
    (a-8) Riverboat gambling operations conducted by a
licensed manager on behalf of the State are not subject to the
tax imposed under this Section.
    (a-9) Beginning on January 1, 2020, the calculation of
gross receipts or adjusted gross receipts, for the purposes of
this Section, for a riverboat, a casino, or an organization
gaming facility shall not include the dollar amount of
non-cashable vouchers, coupons, and electronic promotions
redeemed by wagerers upon the riverboat, in the casino, or in
the organization gaming facility up to and including an amount
not to exceed 20% of a riverboat's, a casino's, or an
organization gaming facility's adjusted gross receipts.
    The Illinois Gaming Board shall submit to the General
Assembly a comprehensive report no later than March 31, 2023
detailing, at a minimum, the effect of removing non-cashable
vouchers, coupons, and electronic promotions from this
calculation on net gaming revenues to the State in calendar
years 2020 through 2022, the increase or reduction in wagerers
as a result of removing non-cashable vouchers, coupons, and
electronic promotions from this calculation, the effect of the
tax rates in subsection (a-5) on net gaming revenues to this
State, and proposed modifications to the calculation.
    (a-10) The taxes imposed by this Section shall be paid by
the licensed owner or the organization gaming licensee to the
Board not later than 5:00 o'clock p.m. of the day after the day
when the wagers were made.
    (a-15) If the privilege tax imposed under subsection (a-3)
is no longer imposed pursuant to item (i) of the last paragraph
of subsection (a-3), then by June 15 of each year, each owners
licensee, other than an owners licensee that admitted
1,000,000 persons or fewer in calendar year 2004, must, in
addition to the payment of all amounts otherwise due under
this Section, pay to the Board a reconciliation payment in the
amount, if any, by which the licensed owner's base amount
exceeds the amount of net privilege tax paid by the licensed
owner to the Board in the then current State fiscal year. A
licensed owner's net privilege tax obligation due for the
balance of the State fiscal year shall be reduced up to the
total of the amount paid by the licensed owner in its June 15
reconciliation payment. The obligation imposed by this
subsection (a-15) is binding on any person, firm, corporation,
or other entity that acquires an ownership interest in any
such owners license. The obligation imposed under this
subsection (a-15) terminates on the earliest of: (i) July 1,
2007, (ii) the first day after the effective date of this
amendatory Act of the 94th General Assembly that riverboat
gambling operations are conducted pursuant to a dormant
license, (iii) the first day that riverboat gambling
operations are conducted under the authority of an owners
license that is in addition to the 10 owners licenses
initially authorized under this Act, or (iv) the first day
that a licensee under the Illinois Horse Racing Act of 1975
conducts gaming operations with slot machines or other
electronic gaming devices. The Board must reduce the
obligation imposed under this subsection (a-15) by an amount
the Board deems reasonable for any of the following reasons:
(A) an act or acts of God, (B) an act of bioterrorism or
terrorism or a bioterrorism or terrorism threat that was
investigated by a law enforcement agency, or (C) a condition
beyond the control of the owners licensee that does not result
from any act or omission by the owners licensee or any of its
agents and that poses a hazardous threat to the health and
safety of patrons. If an owners licensee pays an amount in
excess of its liability under this Section, the Board shall
apply the overpayment to future payments required under this
Section.
    For purposes of this subsection (a-15):
    "Act of God" means an incident caused by the operation of
an extraordinary force that cannot be foreseen, that cannot be
avoided by the exercise of due care, and for which no person
can be held liable.
    "Base amount" means the following:
        For a riverboat in Alton, $31,000,000.
        For a riverboat in East Peoria, $43,000,000.
        For the Empress riverboat in Joliet, $86,000,000.
        For a riverboat in Metropolis, $45,000,000.
        For the Harrah's riverboat in Joliet, $114,000,000.
        For a riverboat in Aurora, $86,000,000.
        For a riverboat in East St. Louis, $48,500,000.
        For a riverboat in Elgin, $198,000,000.
    "Dormant license" has the meaning ascribed to it in
subsection (a-3).
    "Net privilege tax" means all privilege taxes paid by a
licensed owner to the Board under this Section, less all
payments made from the State Gaming Fund pursuant to
subsection (b) of this Section.
    The changes made to this subsection (a-15) by Public Act
94-839 are intended to restate and clarify the intent of
Public Act 94-673 with respect to the amount of the payments
required to be made under this subsection by an owners
licensee to the Board.
    (b) From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of adjusted gross receipts generated by a
riverboat or a casino, other than a riverboat or casino
designated in paragraph (1), (3), or (4) of subsection (e-5)
of Section 7, shall be paid monthly, subject to appropriation
by the General Assembly, to the unit of local government in
which the casino is located or that is designated as the home
dock of the riverboat. Notwithstanding anything to the
contrary, beginning on the first day that an owners licensee
under paragraph (1), (2), (3), (4), (5), or (6) of subsection
(e-5) of Section 7 conducts gambling operations, either in a
temporary facility or a permanent facility, and for 2 years
thereafter, a unit of local government designated as the home
dock of a riverboat whose license was issued before January 1,
2019, other than a riverboat conducting gambling operations in
the City of East St. Louis, shall not receive less under this
subsection (b) than the amount the unit of local government
received under this subsection (b) in calendar year 2018.
Notwithstanding anything to the contrary and because the City
of East St. Louis is a financially distressed city, beginning
on the first day that an owners licensee under paragraph (1),
(2), (3), (4), (5), or (6) of subsection (e-5) of Section 7
conducts gambling operations, either in a temporary facility
or a permanent facility, and for 10 years thereafter, a unit of
local government designated as the home dock of a riverboat
conducting gambling operations in the City of East St. Louis
shall not receive less under this subsection (b) than the
amount the unit of local government received under this
subsection (b) in calendar year 2018.
    From the tax revenue deposited in the State Gaming Fund
pursuant to riverboat or casino gambling operations conducted
by a licensed manager on behalf of the State, an amount equal
to 5% of adjusted gross receipts generated pursuant to those
riverboat or casino gambling operations shall be paid monthly,
subject to appropriation by the General Assembly, to the unit
of local government that is designated as the home dock of the
riverboat upon which those riverboat gambling operations are
conducted or in which the casino is located.
    From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (3) of subsection (e-5) of
Section 7 shall be divided and remitted monthly, subject to
appropriation, as follows: 70% to Waukegan, 10% to Park City,
15% to North Chicago, and 5% to Lake County.
    From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (4) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 70% to the City of Rockford, 5% to the City of
Loves Park, 5% to the Village of Machesney, and 20% to
Winnebago County.
    From the tax revenue from riverboat or casino gambling
deposited in the State Gaming Fund under this Section, an
amount equal to 5% of the adjusted gross receipts generated by
a riverboat designated in paragraph (5) of subsection (e-5) of
Section 7 shall be remitted monthly, subject to appropriation,
as follows: 2% to the unit of local government in which the
riverboat or casino is located, and 3% shall be distributed:
(A) in accordance with a regional capital development plan
entered into by the following communities: Village of Beecher,
City of Blue Island, Village of Burnham, City of Calumet City,
Village of Calumet Park, City of Chicago Heights, City of
Country Club Hills, Village of Crestwood, Village of Crete,
Village of Dixmoor, Village of Dolton, Village of East Hazel
Crest, Village of Flossmoor, Village of Ford Heights, Village
of Glenwood, City of Harvey, Village of Hazel Crest, Village
of Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
    Units of local government may refund any portion of the
payment that they receive pursuant to this subsection (b) to
the riverboat or casino.
    (b-4) Beginning on the first day the licensee under
paragraph (5) of subsection (e-5) of Section 7 conducts
gambling operations, either in a temporary facility or a
permanent facility, and ending on July 31, 2042, from the tax
revenue deposited in the State Gaming Fund under this Section,
$5,000,000 shall be paid annually, subject to appropriation,
to the host municipality of that owners licensee of a license
issued or re-issued pursuant to Section 7.1 of this Act before
January 1, 2012. Payments received by the host municipality
pursuant to this subsection (b-4) may not be shared with any
other unit of local government.
    (b-5) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 3% of
adjusted gross receipts generated by each organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to a
municipality other than the Village of Stickney in which each
organization gaming facility is located or, if the
organization gaming facility is not located within a
municipality, to the county in which the organization gaming
facility is located, except as otherwise provided in this
Section. From the tax revenue deposited in the State Gaming
Fund under this Section, an amount equal to 3% of adjusted
gross receipts generated by an organization gaming facility
located in the Village of Stickney shall be paid monthly,
subject to appropriation by the General Assembly, as follows:
25% to the Village of Stickney, 5% to the City of Berwyn, 50%
to the Town of Cicero, and 20% to the Stickney Public Health
District.
    From the tax revenue deposited in the State Gaming Fund
under this Section, an amount equal to 5% of adjusted gross
receipts generated by an organization gaming facility located
in the City of Collinsville shall be paid monthly, subject to
appropriation by the General Assembly, as follows: 30% to the
City of Alton, 30% to the City of East St. Louis, and 40% to
the City of Collinsville.
    Municipalities and counties may refund any portion of the
payment that they receive pursuant to this subsection (b-5) to
the organization gaming facility.
    (b-6) Beginning on June 28, 2019 (the effective date of
Public Act 101-31), from the tax revenue deposited in the
State Gaming Fund under this Section, an amount equal to 2% of
adjusted gross receipts generated by an organization gaming
facility located outside Madison County shall be paid monthly,
subject to appropriation by the General Assembly, to the
county in which the organization gaming facility is located
for the purposes of its criminal justice system or health care
system.
    Counties may refund any portion of the payment that they
receive pursuant to this subsection (b-6) to the organization
gaming facility.
    (b-7) From the tax revenue from the organization gaming
licensee located in one of the following townships of Cook
County: Bloom, Bremen, Calumet, Orland, Rich, Thornton, or
Worth, an amount equal to 5% of the adjusted gross receipts
generated by that organization gaming licensee shall be
remitted monthly, subject to appropriation, as follows: 2% to
the unit of local government in which the organization gaming
licensee is located, and 3% shall be distributed: (A) in
accordance with a regional capital development plan entered
into by the following communities: Village of Beecher, City of
Blue Island, Village of Burnham, City of Calumet City, Village
of Calumet Park, City of Chicago Heights, City of Country Club
Hills, Village of Crestwood, Village of Crete, Village of
Dixmoor, Village of Dolton, Village of East Hazel Crest,
Village of Flossmoor, Village of Ford Heights, Village of
Glenwood, City of Harvey, Village of Hazel Crest, Village of
Homewood, Village of Lansing, Village of Lynwood, City of
Markham, Village of Matteson, Village of Midlothian, Village
of Monee, City of Oak Forest, Village of Olympia Fields,
Village of Orland Hills, Village of Orland Park, City of Palos
Heights, Village of Park Forest, Village of Phoenix, Village
of Posen, Village of Richton Park, Village of Riverdale,
Village of Robbins, Village of Sauk Village, Village of South
Chicago Heights, Village of South Holland, Village of Steger,
Village of Thornton, Village of Tinley Park, Village of
University Park, and Village of Worth; or (B) if no regional
capital development plan exists, equally among the communities
listed in item (A) to be used for capital expenditures or
public pension payments, or both.
    (b-8) In lieu of the payments under subsection (b) of this
Section, from the tax revenue deposited in the State Gaming
Fund pursuant to riverboat or casino gambling operations
conducted by an owners licensee under paragraph (1) of
subsection (e-5) of Section 7, an amount equal to the tax
revenue generated from the privilege tax imposed by paragraph
(2) of subsection (a-5) that is to be paid to the City of
Chicago shall be paid monthly, subject to appropriation by the
General Assembly, as follows: (1) an amount equal to 0.5% of
the annual adjusted gross receipts generated by the owners
licensee under paragraph (1) of subsection (e-5) of Section 7
to the home rule county in which the owners licensee is located
for the purpose of enhancing the county's criminal justice
system; and (2) the balance to the City of Chicago and shall be
expended or obligated by the City of Chicago for pension
payments in accordance with Public Act 99-506.
    (c) Appropriations, as approved by the General Assembly,
may be made from the State Gaming Fund to the Board (i) for the
administration and enforcement of this Act and the Video
Gaming Act, (ii) for distribution to the Department of State
Police and to the Department of Revenue for the enforcement of
this Act and the Video Gaming Act, and (iii) to the Department
of Human Services for the administration of programs to treat
problem gambling, including problem gambling from sports
wagering. The Board's annual appropriations request must
separately state its funding needs for the regulation of
gaming authorized under Section 7.7, riverboat gaming, casino
gaming, video gaming, and sports wagering.
    (c-2) An amount equal to 2% of the adjusted gross receipts
generated by an organization gaming facility located within a
home rule county with a population of over 3,000,000
inhabitants shall be paid, subject to appropriation from the
General Assembly, from the State Gaming Fund to the home rule
county in which the organization gaming licensee is located
for the purpose of enhancing the county's criminal justice
system.
    (c-3) Appropriations, as approved by the General Assembly,
may be made from the tax revenue deposited into the State
Gaming Fund from organization gaming licensees pursuant to
this Section for the administration and enforcement of this
Act.
    (c-4) After payments required under subsections (b),
(b-5), (b-6), (b-7), (c), (c-2), and (c-3) have been made from
the tax revenue from organization gaming licensees deposited
into the State Gaming Fund under this Section, all remaining
amounts from organization gaming licensees shall be
transferred into the Capital Projects Fund.
    (c-5) (Blank).
    (c-10) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid into the Horse Racing Equity
Fund pursuant to subsection (c-5) in the prior calendar year.
    (c-15) After the payments required under subsections (b),
(c), and (c-5) have been made, an amount equal to 2% of the
adjusted gross receipts of (1) an owners licensee that
relocates pursuant to Section 11.2, (2) an owners licensee
conducting riverboat gambling operations pursuant to an owners
license that is initially issued after June 25, 1999, or (3)
the first riverboat gambling operations conducted by a
licensed manager on behalf of the State under Section 7.3,
whichever comes first, shall be paid, subject to appropriation
from the General Assembly, from the State Gaming Fund to each
home rule county with a population of over 3,000,000
inhabitants for the purpose of enhancing the county's criminal
justice system.
    (c-20) Each year the General Assembly shall appropriate
from the General Revenue Fund to the Education Assistance Fund
an amount equal to the amount paid to each home rule county
with a population of over 3,000,000 inhabitants pursuant to
subsection (c-15) in the prior calendar year.
    (c-21) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), and (c-4) have
been made, an amount equal to 0.5% of the adjusted gross
receipts generated by the owners licensee under paragraph (1)
of subsection (e-5) of Section 7 shall be paid monthly,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
    (c-22) After the payments required under subsections (b),
(b-4), (b-5), (b-6), (b-7), (b-8), (c), (c-3), (c-4), and
(c-21) have been made, an amount equal to 2% of the adjusted
gross receipts generated by the owners licensee under
paragraph (5) of subsection (e-5) of Section 7 shall be paid,
subject to appropriation from the General Assembly, from the
State Gaming Fund to the home rule county in which the owners
licensee is located for the purpose of enhancing the county's
criminal justice system.
    (c-25) From July 1, 2013 and each July 1 thereafter
through July 1, 2019, $1,600,000 shall be transferred from the
State Gaming Fund to the Chicago State University Education
Improvement Fund.
    On July 1, 2020 and each July 1 thereafter, $3,000,000
shall be transferred from the State Gaming Fund to the Chicago
State University Education Improvement Fund.
    (c-30) On July 1, 2013 or as soon as possible thereafter,
$92,000,000 shall be transferred from the State Gaming Fund to
the School Infrastructure Fund and $23,000,000 shall be
transferred from the State Gaming Fund to the Horse Racing
Equity Fund.
    (c-35) Beginning on July 1, 2013, in addition to any
amount transferred under subsection (c-30) of this Section,
$5,530,000 shall be transferred monthly from the State Gaming
Fund to the School Infrastructure Fund.
    (d) From time to time, through June 30, 2021, the Board
shall transfer the remainder of the funds generated by this
Act into the Education Assistance Fund, created by Public Act
86-0018, of the State of Illinois.
    (d-5) Beginning on July 1, 2021, on the last day of each
month, or as soon thereafter as possible, after all the
required expenditures, distributions and transfers have been
made from the State Gaming Fund for the month pursuant to
subsections (b) through (c-35), the Board shall transfer
$22,500,000, along with any deficiencies in such amounts from
prior months, from the State Gaming Fund to the Education
Assistance Fund; then the Board shall transfer the remainder
of the funds generated by this Act, if any, from the State
Gaming Fund to the Capital Projects Fund.
    (e) Nothing in this Act shall prohibit the unit of local
government designated as the home dock of the riverboat from
entering into agreements with other units of local government
in this State or in other states to share its portion of the
tax revenue.
    (f) To the extent practicable, the Board shall administer
and collect the wagering taxes imposed by this Section in a
manner consistent with the provisions of Sections 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, 6c, 8, 9, and 10 of
the Retailers' Occupation Tax Act and Section 3-7 of the
Uniform Penalty and Interest Act.
(Source: P.A. 101-31, Article 25, Section 25-910, eff.
6-28-19; 101-31, Article 35, Section 35-55, eff. 6-28-19;
101-648, eff. 6-30-20.)
 
    Section 3-115. The Sports Wagering Act is amended by
changing Section 25-90 as follows:
 
    (230 ILCS 45/25-90)
    Sec. 25-90. Tax; Sports Wagering Fund.
    (a) For the privilege of holding a license to operate
sports wagering under this Act, this State shall impose and
collect 15% of a master sports wagering licensee's adjusted
gross sports wagering receipts from sports wagering. The
accrual method of accounting shall be used for purposes of
calculating the amount of the tax owed by the licensee.
    The taxes levied and collected pursuant to this subsection
(a) are due and payable to the Board no later than the last day
of the month following the calendar month in which the
adjusted gross sports wagering receipts were received and the
tax obligation was accrued.
    (a-5) In addition to the tax imposed under subsection (a)
of this Section, for the privilege of holding a license to
operate sports wagering under this Act, the State shall impose
and collect 2% of the adjusted gross receipts from sports
wagers that are placed within a home rule county with a
population of over 3,000,000 inhabitants, which shall be paid,
subject to appropriation from the General Assembly, from the
Sports Wagering Fund to that home rule county for the purpose
of enhancing the county's criminal justice system.
    (b) The Sports Wagering Fund is hereby created as special
fund in the State treasury. Except as otherwise provided in
this Act, all moneys collected under this Act by the Board
shall be deposited into the Sports Wagering Fund. On the 25th
of each month, any moneys remaining in the Sports Wagering
Fund in excess of the anticipated monthly expenditures from
the Fund through the next month, as certified by the Board to
the State Comptroller, shall be transferred by the State
Comptroller and the State Treasurer to the Capital Projects
Fund.
    (c) Beginning with July 2021, and on a monthly basis
thereafter, the Board shall certify to the State Comptroller
the amount of license fees collected in the month for initial
licenses issued under this Act, except for occupational
licenses. As soon after certification as practicable, the
State Comptroller shall direct and the State Treasurer shall
transfer the certified amount from the Sports Wagering Fund to
the Rebuild Illinois Projects Fund.
(Source: P.A. 101-31, eff. 6-28-19.)
 
    Section 3-120. The Illinois Public Aid Code is amended by
changing Sections 5-5.4, 12-10, and 12-10.3 and by adding
Sections 5-2.09 and 5-2.10 as follows:
 
    (305 ILCS 5/5-2.09 new)
    Sec. 5-2.09. Enhanced federal medical assistance
percentage. In accordance with Section 9817 of the American
Rescue Plan Act of 2021 (Pub. L. 117-2) and corresponding
federal guidance, the Department of Healthcare and Family
Services shall take appropriate actions to claim an enhanced
federal medical assistance percentage (FMAP) provided by
Section 9817 of the American Rescue Plan Act of 2021 with
respect to expenditures under the State medical assistance
program for home and community-based services from April 1,
2021 through March 31, 2022. The Department is authorized to
use State funds equivalent to the amount of federal funds
attributable to the increased federal medical assistance
percentage under Section 9817 of the American Rescue Plan Act
of 2021 to implement or supplement the implementation of
activities to enhance, expand, or strengthen home and
community based services under the State's medical assistance
program to the extent permitted by and aligned with the goals
of Section 9817 of the American Rescue Plan Act of 2021 through
March 31, 2024 or any revised deadline established by the
federal government. The use of such funds is subject to
compliance with applicable federal requirements and federal
approval, including the approval of any necessary State Plan
Amendments, Waiver Amendments, or other federally required
documents or assurances.
    The Department may adopt rules as necessary, including
emergency rules as authorized by Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section.
 
    (305 ILCS 5/5-2.10 new)
    Sec. 5-2.10. Increased accountability for nursing
facilities. The Department shall develop a plan for the
revitalization of nursing homes licensed under the Nursing
Home Care Act and shall report to the Governor and the General
Assembly on a recommended course of action, including, but not
limited to, the following:
        (1) significantly increasing federal funds by
    streamlining and raising the nursing home provider
    assessment on occupied beds;
        (2)improving payments through increased funding and
    providing additional incentives for staffing, quality
    metrics and infection control measures; and
        (3)transitioning the methodologies for reimbursement
    of nursing services as provided under this Article to the
    Patient Driven Payment Model (PDPM) developed by the
    federal Centers for Medicare and Medicaid Services.
    No later than September 30, 2021, the Department shall
submit a report to the Governor and the General Assembly,
which outlines the steps taken by the Department, including
discussions with interested stakeholders and industry
representatives, and recommendations for further action by the
General Assembly to provide for accountability and to achieve
the program objectives outlined in this Section, which shall
require action by the General Assembly.
 
    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)
    Sec. 5-5.4. Standards of Payment - Department of
Healthcare and Family Services. The Department of Healthcare
and Family Services shall develop standards of payment of
nursing facility and ICF/DD services in facilities providing
such services under this Article which:
    (1) Provide for the determination of a facility's payment
for nursing facility or ICF/DD services on a prospective
basis. The amount of the payment rate for all nursing
facilities certified by the Department of Public Health under
the ID/DD Community Care Act or the Nursing Home Care Act as
Intermediate Care for the Developmentally Disabled facilities,
Long Term Care for Under Age 22 facilities, Skilled Nursing
facilities, or Intermediate Care facilities under the medical
assistance program shall be prospectively established annually
on the basis of historical, financial, and statistical data
reflecting actual costs from prior years, which shall be
applied to the current rate year and updated for inflation,
except that the capital cost element for newly constructed
facilities shall be based upon projected budgets. The annually
established payment rate shall take effect on July 1 in 1984
and subsequent years. No rate increase and no update for
inflation shall be provided on or after July 1, 1994, unless
specifically provided for in this Section. The changes made by
Public Act 93-841 extending the duration of the prohibition
against a rate increase or update for inflation are effective
retroactive to July 1, 2004.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1998 shall include an increase of 3%. For facilities licensed
by the Department of Public Health under the Nursing Home Care
Act as Skilled Nursing facilities or Intermediate Care
facilities, the rates taking effect on July 1, 1998 shall
include an increase of 3% plus $1.10 per resident-day, as
defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Intermediate Care Facilities for the Developmentally Disabled
or Long Term Care for Under Age 22 facilities, the rates taking
effect on January 1, 2006 shall include an increase of 3%. For
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as Intermediate Care Facilities for
the Developmentally Disabled or Long Term Care for Under Age
22 facilities, the rates taking effect on January 1, 2009
shall include an increase sufficient to provide a $0.50 per
hour wage increase for non-executive staff. For facilities
licensed by the Department of Public Health under the ID/DD
Community Care Act as ID/DD Facilities the rates taking effect
within 30 days after July 6, 2017 (the effective date of Public
Act 100-23) shall include an increase sufficient to provide a
$0.75 per hour wage increase for non-executive staff. The
Department shall adopt rules, including emergency rules under
subsection (y) of Section 5-45 of the Illinois Administrative
Procedure Act, to implement the provisions of this paragraph.
For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, the rates taking
effect within 30 days after the effective date of this
amendatory Act of the 100th General Assembly shall include an
increase sufficient to provide a $0.50 per hour wage increase
for non-executive front-line personnel, including, but not
limited to, direct support persons, aides, front-line
supervisors, qualified intellectual disabilities
professionals, nurses, and non-administrative support staff.
The Department shall adopt rules, including emergency rules
under subsection (bb) of Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this paragraph.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
1999 shall include an increase of 1.6% plus $3.00 per
resident-day, as defined by the Department. For facilities
licensed by the Department of Public Health under the Nursing
Home Care Act as Skilled Nursing facilities or Intermediate
Care facilities, the rates taking effect on July 1, 1999 shall
include an increase of 1.6% and, for services provided on or
after October 1, 1999, shall be increased by $4.00 per
resident-day, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on July 1,
2000 shall include an increase of 2.5% per resident-day, as
defined by the Department. For facilities licensed by the
Department of Public Health under the Nursing Home Care Act as
Skilled Nursing facilities or Intermediate Care facilities,
the rates taking effect on July 1, 2000 shall include an
increase of 2.5% per resident-day, as defined by the
Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, a new payment methodology
must be implemented for the nursing component of the rate
effective July 1, 2003. The Department of Public Aid (now
Healthcare and Family Services) shall develop the new payment
methodology using the Minimum Data Set (MDS) as the instrument
to collect information concerning nursing home resident
condition necessary to compute the rate. The Department shall
develop the new payment methodology to meet the unique needs
of Illinois nursing home residents while remaining subject to
the appropriations provided by the General Assembly. A
transition period from the payment methodology in effect on
June 30, 2003 to the payment methodology in effect on July 1,
2003 shall be provided for a period not exceeding 3 years and
184 days after implementation of the new payment methodology
as follows:
        (A) For a facility that would receive a lower nursing
    component rate per patient day under the new system than
    the facility received effective on the date immediately
    preceding the date that the Department implements the new
    payment methodology, the nursing component rate per
    patient day for the facility shall be held at the level in
    effect on the date immediately preceding the date that the
    Department implements the new payment methodology until a
    higher nursing component rate of reimbursement is achieved
    by that facility.
        (B) For a facility that would receive a higher nursing
    component rate per patient day under the payment
    methodology in effect on July 1, 2003 than the facility
    received effective on the date immediately preceding the
    date that the Department implements the new payment
    methodology, the nursing component rate per patient day
    for the facility shall be adjusted.
        (C) Notwithstanding paragraphs (A) and (B), the
    nursing component rate per patient day for the facility
    shall be adjusted subject to appropriations provided by
    the General Assembly.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on March 1,
2001 shall include a statewide increase of 7.85%, as defined
by the Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, except facilities participating
in the Department's demonstration program pursuant to the
provisions of Title 77, Part 300, Subpart T of the Illinois
Administrative Code, the numerator of the ratio used by the
Department of Healthcare and Family Services to compute the
rate payable under this Section using the Minimum Data Set
(MDS) methodology shall incorporate the following annual
amounts as the additional funds appropriated to the Department
specifically to pay for rates based on the MDS nursing
component methodology in excess of the funding in effect on
December 31, 2006:
        (i) For rates taking effect January 1, 2007,
    $60,000,000.
        (ii) For rates taking effect January 1, 2008,
    $110,000,000.
        (iii) For rates taking effect January 1, 2009,
    $194,000,000.
        (iv) For rates taking effect April 1, 2011, or the
    first day of the month that begins at least 45 days after
    the effective date of this amendatory Act of the 96th
    General Assembly, $416,500,000 or an amount as may be
    necessary to complete the transition to the MDS
    methodology for the nursing component of the rate.
    Increased payments under this item (iv) are not due and
    payable, however, until (i) the methodologies described in
    this paragraph are approved by the federal government in
    an appropriate State Plan amendment and (ii) the
    assessment imposed by Section 5B-2 of this Code is
    determined to be a permissible tax under Title XIX of the
    Social Security Act.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the support component of the
rates taking effect on January 1, 2008 shall be computed using
the most recent cost reports on file with the Department of
Healthcare and Family Services no later than April 1, 2005,
updated for inflation to January 1, 2006.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on April 1,
2002 shall include a statewide increase of 2.0%, as defined by
the Department. This increase terminates on July 1, 2002;
beginning July 1, 2002 these rates are reduced to the level of
the rates in effect on March 31, 2002, as defined by the
Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as skilled nursing facilities
or intermediate care facilities, the rates taking effect on
July 1, 2001 shall be computed using the most recent cost
reports on file with the Department of Public Aid no later than
April 1, 2000, updated for inflation to January 1, 2001. For
rates effective July 1, 2001 only, rates shall be the greater
of the rate computed for July 1, 2001 or the rate effective on
June 30, 2001.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the Illinois Department shall
determine by rule the rates taking effect on July 1, 2002,
which shall be 5.9% less than the rates in effect on June 30,
2002.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, if the payment methodologies
required under Section 5A-12 and the waiver granted under 42
CFR 433.68 are approved by the United States Centers for
Medicare and Medicaid Services, the rates taking effect on
July 1, 2004 shall be 3.0% greater than the rates in effect on
June 30, 2004. These rates shall take effect only upon
approval and implementation of the payment methodologies
required under Section 5A-12.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, the rates taking effect on
January 1, 2005 shall be 3% more than the rates in effect on
December 31, 2004.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2009, the
per diem support component of the rates effective on January
1, 2008, computed using the most recent cost reports on file
with the Department of Healthcare and Family Services no later
than April 1, 2005, updated for inflation to January 1, 2006,
shall be increased to the amount that would have been derived
using standard Department of Healthcare and Family Services
methods, procedures, and inflators.
    Notwithstanding any other provisions of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as intermediate care facilities that
are federally defined as Institutions for Mental Disease, or
facilities licensed by the Department of Public Health under
the Specialized Mental Health Rehabilitation Act of 2013, a
socio-development component rate equal to 6.6% of the
facility's nursing component rate as of January 1, 2006 shall
be established and paid effective July 1, 2006. The
socio-development component of the rate shall be increased by
a factor of 2.53 on the first day of the month that begins at
least 45 days after January 11, 2008 (the effective date of
Public Act 95-707). As of August 1, 2008, the
socio-development component rate shall be equal to 6.6% of the
facility's nursing component rate as of January 1, 2006,
multiplied by a factor of 3.53. For services provided on or
after April 1, 2011, or the first day of the month that begins
at least 45 days after the effective date of this amendatory
Act of the 96th General Assembly, whichever is later, the
Illinois Department may by rule adjust these socio-development
component rates, and may use different adjustment
methodologies for those facilities participating, and those
not participating, in the Illinois Department's demonstration
program pursuant to the provisions of Title 77, Part 300,
Subpart T of the Illinois Administrative Code, but in no case
may such rates be diminished below those in effect on August 1,
2008.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or as long-term care
facilities for residents under 22 years of age, the rates
taking effect on July 1, 2003 shall include a statewide
increase of 4%, as defined by the Department.
    For facilities licensed by the Department of Public Health
under the Nursing Home Care Act as Intermediate Care for the
Developmentally Disabled facilities or Long Term Care for
Under Age 22 facilities, the rates taking effect on the first
day of the month that begins at least 45 days after the
effective date of this amendatory Act of the 95th General
Assembly shall include a statewide increase of 2.5%, as
defined by the Department.
    Notwithstanding any other provision of this Section, for
facilities licensed by the Department of Public Health under
the Nursing Home Care Act as skilled nursing facilities or
intermediate care facilities, effective January 1, 2005,
facility rates shall be increased by the difference between
(i) a facility's per diem property, liability, and malpractice
insurance costs as reported in the cost report filed with the
Department of Public Aid and used to establish rates effective
July 1, 2001 and (ii) those same costs as reported in the
facility's 2002 cost report. These costs shall be passed
through to the facility without caps or limitations, except
for adjustments required under normal auditing procedures.
    Rates established effective each July 1 shall govern
payment for services rendered throughout that fiscal year,
except that rates established on July 1, 1996 shall be
increased by 6.8% for services provided on or after January 1,
1997. Such rates will be based upon the rates calculated for
the year beginning July 1, 1990, and for subsequent years
thereafter until June 30, 2001 shall be based on the facility
cost reports for the facility fiscal year ending at any point
in time during the previous calendar year, updated to the
midpoint of the rate year. The cost report shall be on file
with the Department no later than April 1 of the current rate
year. Should the cost report not be on file by April 1, the
Department shall base the rate on the latest cost report filed
by each skilled care facility and intermediate care facility,
updated to the midpoint of the current rate year. In
determining rates for services rendered on and after July 1,
1985, fixed time shall not be computed at less than zero. The
Department shall not make any alterations of regulations which
would reduce any component of the Medicaid rate to a level
below what that component would have been utilizing in the
rate effective on July 1, 1984.
    (2) Shall take into account the actual costs incurred by
facilities in providing services for recipients of skilled
nursing and intermediate care services under the medical
assistance program.
    (3) Shall take into account the medical and psycho-social
characteristics and needs of the patients.
    (4) Shall take into account the actual costs incurred by
facilities in meeting licensing and certification standards
imposed and prescribed by the State of Illinois, any of its
political subdivisions or municipalities and by the U.S.
Department of Health and Human Services pursuant to Title XIX
of the Social Security Act.
    The Department of Healthcare and Family Services shall
develop precise standards for payments to reimburse nursing
facilities for any utilization of appropriate rehabilitative
personnel for the provision of rehabilitative services which
is authorized by federal regulations, including reimbursement
for services provided by qualified therapists or qualified
assistants, and which is in accordance with accepted
professional practices. Reimbursement also may be made for
utilization of other supportive personnel under appropriate
supervision.
    The Department shall develop enhanced payments to offset
the additional costs incurred by a facility serving
exceptional need residents and shall allocate at least
$4,000,000 of the funds collected from the assessment
established by Section 5B-2 of this Code for such payments.
For the purpose of this Section, "exceptional needs" means,
but need not be limited to, ventilator care and traumatic
brain injury care. The enhanced payments for exceptional need
residents under this paragraph are not due and payable,
however, until (i) the methodologies described in this
paragraph are approved by the federal government in an
appropriate State Plan amendment and (ii) the assessment
imposed by Section 5B-2 of this Code is determined to be a
permissible tax under Title XIX of the Social Security Act.
    Beginning January 1, 2014 the methodologies for
reimbursement of nursing facility services as provided under
this Section 5-5.4 shall no longer be applicable for services
provided on or after January 1, 2014.
    No payment increase under this Section for the MDS
methodology, exceptional care residents, or the
socio-development component rate established by Public Act
96-1530 of the 96th General Assembly and funded by the
assessment imposed under Section 5B-2 of this Code shall be
due and payable until after the Department notifies the
long-term care providers, in writing, that the payment
methodologies to long-term care providers required under this
Section have been approved by the Centers for Medicare and
Medicaid Services of the U.S. Department of Health and Human
Services and the waivers under 42 CFR 433.68 for the
assessment imposed by this Section, if necessary, have been
granted by the Centers for Medicare and Medicaid Services of
the U.S. Department of Health and Human Services. Upon
notification to the Department of approval of the payment
methodologies required under this Section and the waivers
granted under 42 CFR 433.68, all increased payments otherwise
due under this Section prior to the date of notification shall
be due and payable within 90 days of the date federal approval
is received.
    On and after July 1, 2012, the Department shall reduce any
rate of reimbursement for services or other payments or alter
any methodologies authorized by this Code to reduce any rate
of reimbursement for services or other payments in accordance
with Section 5-5e.
    For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect for services delivered on or
after August 1, 2019 shall be increased by 3.5% over the rates
in effect on June 30, 2019. The Department shall adopt rules,
including emergency rules under subsection (ii) of Section
5-45 of the Illinois Administrative Procedure Act, to
implement the provisions of this Section, including wage
increases for direct care staff.
    For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval, the rates taking effect on the latter of the
approval date of the State Plan Amendment for these facilities
or the Waiver Amendment for the home and community-based
services settings shall include an increase sufficient to
provide a $0.26 per hour wage increase to the base wage for
non-executive staff. The Department shall adopt rules,
including emergency rules as authorized by Section 5-45 of the
Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
    For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, the rates
taking effect for the services delivered on or after July 1,
2020 shall include an increase sufficient to provide a $1.00
per hour wage increase for non-executive staff. For services
delivered on or after January 1, 2021, subject to federal
approval of the State Plan Amendment and the Waiver Amendment
for the home and community-based services settings, shall
include an increase sufficient to provide a $0.50 per hour
increase for non-executive staff. The Department shall adopt
rules, including emergency rules as authorized by Section 5-45
of the Illinois Administrative Procedure Act, to implement the
provisions of this Section, including wage increases for
direct care staff.
    For facilities licensed by the Department of Public Health
under the ID/DD Community Care Act as ID/DD Facilities and
under the MC/DD Act as MC/DD Facilities, subject to federal
approval of the State Plan Amendment, the rates taking effect
for the residential services delivered on or after July 1,
2021, shall include an increase sufficient to provide a $0.50
per hour increase for aides in the rate methodology. For
facilities licensed by the Department of Public Health under
the ID/DD Community Care Act as ID/DD Facilities and under the
MC/DD Act as MC/DD Facilities, subject to federal approval of
the State Plan Amendment, the rates taking effect for the
residential services delivered on or after January 1, 2022
shall include an increase sufficient to provide a $1.00 per
hour increase for aides in the rate methodology. In addition,
for residential services delivered on or after January 1, 2022
such rates shall include an increase sufficient to provide
wages for all residential non-executive direct care staff,
excluding aides, at the federal Department of Labor, Bureau of
Labor Statistics' average wage as defined in rule by the
Department. The Department shall adopt rules, including
emergency rules as authorized by Section 5-45 of the Illinois
Administrative Procedure Act, to implement the provisions of
this Section.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    (305 ILCS 5/12-10)  (from Ch. 23, par. 12-10)
    Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS
Special Purposes Trust Fund, to be held outside the State
Treasury by the State Treasurer as ex-officio custodian, shall
consist of (1) any federal grants received under Section
12-4.6 that are not required by Section 12-5 to be paid into
the General Revenue Fund or transferred into the Local
Initiative Fund under Section 12-10.1 or deposited in the
Employment and Training Fund under Section 12-10.3 or in the
special account established and maintained in that Fund as
provided in that Section; (2) grants, gifts or legacies of
moneys or securities received under Section 12-4.18; (3)
grants received under Section 12-4.19; and (4) funds for child
care and development services. Disbursements from this Fund
shall be only for the purposes authorized by the
aforementioned Sections.
    Disbursements from this Fund shall be by warrants drawn by
the State Comptroller on receipt of vouchers duly executed and
certified by the Illinois Department of Human Services,
including payment to the Health Insurance Reserve Fund for
group insurance costs at the rate certified by the Department
of Central Management Services.
    In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Governor's Grant Fund such amounts as may be
directed in writing by the Secretary of Human Services.
    In addition to any other transfers that may be provided
for by law, the State Comptroller shall direct and the State
Treasurer shall transfer from the DHS Special Purposes Trust
Fund into the Employment and Training fund such amounts as may
be directed in writing by the Secretary of Human Services. All
federal monies received as reimbursement for expenditures from
the General Revenue Fund, and which were made for the purposes
authorized for expenditures from the DHS Special Purposes
Trust Fund, shall be deposited by the Department into the
General Revenue Fund.
(Source: P.A. 101-10, eff. 6-5-19.)
 
    (305 ILCS 5/12-10.3)  (from Ch. 23, par. 12-10.3)
    Sec. 12-10.3. Employment and Training Fund; uses.
    (a) The Employment and Training Fund is hereby created in
the State Treasury for the purpose of receiving and disbursing
moneys in accordance with the provisions of Title IV-A of the
federal Social Security Act; the Food Stamp Act, Title 7 of the
United States Code; and related rules and regulations
governing the use of those moneys for the purposes of
providing employment and training services, supportive
services, cash assistance payments, short-term non-recurrent
payments, and other related social services. Beginning in
fiscal year 2022, the Employment and Training Fund may receive
revenues from State, federal, and private sources related to
child care services and programs.
    (b) All federal funds received by the Illinois Department
as reimbursement for expenditures for employment and training
programs made by the Illinois Department from grants, gifts,
or legacies as provided in Section 12-4.18 or by an entity
other than the Department, and all federal funds received from
the Emergency Contingency Fund for State Temporary Assistance
for Needy Families Programs established by the American
Recovery and Reinvestment Act of 2009, shall be deposited into
the Employment and Training Fund.
    (c) Except as provided in subsection (d) of this Section,
the Employment and Training Fund shall be administered by the
Illinois Department, and the Illinois Department may make
payments from the Employment and Training Fund to clients or
to public and private entities on behalf of clients for
employment and training services, supportive services, cash
assistance payments, short-term non-recurrent payments, child
care services and child care related programs, and other
related social services consistent with the purposes
authorized under this Code.
    (d) (Blank).
    (e) The Illinois Department shall execute a written grant
agreement contract when purchasing employment and training
services from entities qualified to provide services under the
programs. The contract shall be filed with the Illinois
Department and the State Comptroller.
(Source: P.A. 96-45, eff. 7-15-09.)
 
    Section 3-125. The Illinois Affordable Housing Act is
amended by changing Section 5 as follows:
 
    (310 ILCS 65/5)  (from Ch. 67 1/2, par. 1255)
    Sec. 5. Illinois Affordable Housing Trust Fund.
    (a) There is hereby created the Illinois Affordable
Housing Trust Fund, hereafter referred to in this Act as the
"Trust Fund" to be held as a separate fund within the State
Treasury and to be administered by the Program Administrator.
The purpose of the Trust Fund is to finance projects of the
Illinois Affordable Housing Program as authorized and approved
by the Program Administrator. The Funding Agent shall
establish, within the Trust Fund, a General Account, a Bond
Account, a Commitment Account and a Development Credits
Account. The Funding Agent shall authorize distribution of
Trust Fund moneys to the Program Administrator or a payee
designated by the Program Administrator for purposes
authorized by this Act. After receipt of the Trust Fund moneys
by the Program Administrator or designated payee, the Program
Administrator shall ensure that all those moneys are expended
for a public purpose and only as authorized by this Act.
    (b) Except as otherwise provided in Section 8(c) of this
Act, there shall be deposited in the Trust Fund such amounts as
may become available under the provisions of this Act,
including, but not limited to:
        (1) all receipts, including dividends, principal and
    interest repayments attributable to any loans or
    agreements funded from the Trust Fund;
        (2) all proceeds of assets of whatever nature received
    by the Program Administrator, and attributable to default
    with respect to loans or agreements funded from the Trust
    Fund;
        (3) any appropriations, grants or gifts of funds or
    property, or financial or other aid from any federal or
    State agency or body, local government or any other public
    organization or private individual made to the Trust Fund;
        (4) any income received as a result of the investment
    of moneys in the Trust Fund;
        (5) all fees or charges collected by the Program
    Administrator or Funding Agent pursuant to this Act;
        (6) an amount equal to one half of all proceeds
    collected by the Funding Agent pursuant to Section 3 of
    the Real Estate Transfer Tax Act, as amended;
        (7) other funds as appropriated by the General
    Assembly; and
        (8) any income, less costs and fees associated with
    the Program Escrow, received by the Program Administrator
    that is derived from Trust Fund Moneys held in the Program
    Escrow prior to expenditure of such Trust Fund Moneys.
    (c) Additional Trust Fund Purpose: Receipt and use of
federal funding for programs responding to the COVID-19 public
health emergency. Notwithstanding any other provision of this
Act or any other law limiting or directing the use of the Trust
Fund, the Trust Fund may receive, directly or indirectly,
federal funds from the Homeowner Assistance Fund authorized
under Section 3206 of the federal American Rescue Plan Act of
2021 (Public Law 117-2). Any such funds shall be deposited
into a Homeowner Assistance Account which shall be established
within the Trust Fund by the Funding Agent so that such funds
can be accounted for separately from other funds in the Trust
Fund. Such funds may be used only in the manner and for the
purposes authorized in Section 3206 of the American Rescue
Plan Act of 2021 and in related federal guidance. Also, the
Trust Fund may receive, directly or indirectly, federal funds
from the Emergency Rental Assistance Program authorized under
Section 3201 of the federal American Rescue Plan Act of 2021
and Section 501 of Subtitle A of Title V of Division N of the
Consolidated Appropriations Act, 2021 (Public Law 116–260).
Any such funds shall be deposited into an Emergency Rental
Assistance Account which shall be established within the Trust
Fund by the Funding Agent so that such funds can be accounted
for separately from other funds in the Trust Fund. Such funds
may be used only in the manner and for the purposes authorized
in Section 3201 of the American Rescue Plan Act of 2021 and in
related federal guidance. Expenditures under this subsection
(c) are subject to annual appropriation to the Funding Agent.
Unless used in this subsection (c), the defined terms set
forth in Section 3 shall not apply to funds received pursuant
to the American Rescue Plan Act of 2021. Notwithstanding any
other provision of this Act or any other law limiting or
directing the use of the Trust Fund, funds received under the
American Rescue Plan Act of 2021 are not subject to the terms
and provisions of this Act except as specifically set forth in
this subsection (c).
(Source: P.A. 91-357, eff. 7-29-99.)
 
    Section 3-130. The Environmental Protection Act is amended
by changing Sections 22.15, 22.59, and 57.11 as follows:
 
    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)
    Sec. 22.15. Solid Waste Management Fund; fees.
    (a) There is hereby created within the State Treasury a
special fund to be known as the Solid Waste Management Fund, to
be constituted from the fees collected by the State pursuant
to this Section, from repayments of loans made from the Fund
for solid waste projects, from registration fees collected
pursuant to the Consumer Electronics Recycling Act, and from
amounts transferred into the Fund pursuant to Public Act
100-433. Moneys received by the Department of Commerce and
Economic Opportunity in repayment of loans made pursuant to
the Illinois Solid Waste Management Act shall be deposited
into the General Revenue Fund.
    (b) The Agency shall assess and collect a fee in the amount
set forth herein from the owner or operator of each sanitary
landfill permitted or required to be permitted by the Agency
to dispose of solid waste if the sanitary landfill is located
off the site where such waste was produced and if such sanitary
landfill is owned, controlled, and operated by a person other
than the generator of such waste. The Agency shall deposit all
fees collected into the Solid Waste Management Fund. If a site
is contiguous to one or more landfills owned or operated by the
same person, the volumes permanently disposed of by each
landfill shall be combined for purposes of determining the fee
under this subsection. Beginning on July 1, 2018, and on the
first day of each month thereafter during fiscal years 2019
through 2022 2021, the State Comptroller shall direct and
State Treasurer shall transfer an amount equal to 1/12 of
$5,000,000 per fiscal year from the Solid Waste Management
Fund to the General Revenue Fund.
        (1) If more than 150,000 cubic yards of non-hazardous
    solid waste is permanently disposed of at a site in a
    calendar year, the owner or operator shall either pay a
    fee of 95 cents per cubic yard or, alternatively, the
    owner or operator may weigh the quantity of the solid
    waste permanently disposed of with a device for which
    certification has been obtained under the Weights and
    Measures Act and pay a fee of $2.00 per ton of solid waste
    permanently disposed of. In no case shall the fee
    collected or paid by the owner or operator under this
    paragraph exceed $1.55 per cubic yard or $3.27 per ton.
        (2) If more than 100,000 cubic yards but not more than
    150,000 cubic yards of non-hazardous waste is permanently
    disposed of at a site in a calendar year, the owner or
    operator shall pay a fee of $52,630.
        (3) If more than 50,000 cubic yards but not more than
    100,000 cubic yards of non-hazardous solid waste is
    permanently disposed of at a site in a calendar year, the
    owner or operator shall pay a fee of $23,790.
        (4) If more than 10,000 cubic yards but not more than
    50,000 cubic yards of non-hazardous solid waste is
    permanently disposed of at a site in a calendar year, the
    owner or operator shall pay a fee of $7,260.
        (5) If not more than 10,000 cubic yards of
    non-hazardous solid waste is permanently disposed of at a
    site in a calendar year, the owner or operator shall pay a
    fee of $1050.
    (c) (Blank).
    (d) The Agency shall establish rules relating to the
collection of the fees authorized by this Section. Such rules
shall include, but not be limited to:
        (1) necessary records identifying the quantities of
    solid waste received or disposed;
        (2) the form and submission of reports to accompany
    the payment of fees to the Agency;
        (3) the time and manner of payment of fees to the
    Agency, which payments shall not be more often than
    quarterly; and
        (4) procedures setting forth criteria establishing
    when an owner or operator may measure by weight or volume
    during any given quarter or other fee payment period.
    (e) Pursuant to appropriation, all monies in the Solid
Waste Management Fund shall be used by the Agency and the
Department of Commerce and Economic Opportunity for the
purposes set forth in this Section and in the Illinois Solid
Waste Management Act, including for the costs of fee
collection and administration, and for the administration of
(1) the Consumer Electronics Recycling Act and (2) until
January 1, 2020, the Electronic Products Recycling and Reuse
Act.
    (f) The Agency is authorized to enter into such agreements
and to promulgate such rules as are necessary to carry out its
duties under this Section and the Illinois Solid Waste
Management Act.
    (g) On the first day of January, April, July, and October
of each year, beginning on July 1, 1996, the State Comptroller
and Treasurer shall transfer $500,000 from the Solid Waste
Management Fund to the Hazardous Waste Fund. Moneys
transferred under this subsection (g) shall be used only for
the purposes set forth in item (1) of subsection (d) of Section
22.2.
    (h) The Agency is authorized to provide financial
assistance to units of local government for the performance of
inspecting, investigating and enforcement activities pursuant
to Section 4(r) at nonhazardous solid waste disposal sites.
    (i) The Agency is authorized to conduct household waste
collection and disposal programs.
    (j) A unit of local government, as defined in the Local
Solid Waste Disposal Act, in which a solid waste disposal
facility is located may establish a fee, tax, or surcharge
with regard to the permanent disposal of solid waste. All
fees, taxes, and surcharges collected under this subsection
shall be utilized for solid waste management purposes,
including long-term monitoring and maintenance of landfills,
planning, implementation, inspection, enforcement and other
activities consistent with the Solid Waste Management Act and
the Local Solid Waste Disposal Act, or for any other
environment-related purpose, including but not limited to an
environment-related public works project, but not for the
construction of a new pollution control facility other than a
household hazardous waste facility. However, the total fee,
tax or surcharge imposed by all units of local government
under this subsection (j) upon the solid waste disposal
facility shall not exceed:
        (1) 60˘ per cubic yard if more than 150,000 cubic
    yards of non-hazardous solid waste is permanently disposed
    of at the site in a calendar year, unless the owner or
    operator weighs the quantity of the solid waste received
    with a device for which certification has been obtained
    under the Weights and Measures Act, in which case the fee
    shall not exceed $1.27 per ton of solid waste permanently
    disposed of.
        (2) $33,350 if more than 100,000 cubic yards, but not
    more than 150,000 cubic yards, of non-hazardous waste is
    permanently disposed of at the site in a calendar year.
        (3) $15,500 if more than 50,000 cubic yards, but not
    more than 100,000 cubic yards, of non-hazardous solid
    waste is permanently disposed of at the site in a calendar
    year.
        (4) $4,650 if more than 10,000 cubic yards, but not
    more than 50,000 cubic yards, of non-hazardous solid waste
    is permanently disposed of at the site in a calendar year.
        (5) $650 if not more than 10,000 cubic yards of
    non-hazardous solid waste is permanently disposed of at
    the site in a calendar year.
    The corporate authorities of the unit of local government
may use proceeds from the fee, tax, or surcharge to reimburse a
highway commissioner whose road district lies wholly or
partially within the corporate limits of the unit of local
government for expenses incurred in the removal of
nonhazardous, nonfluid municipal waste that has been dumped on
public property in violation of a State law or local
ordinance.
    A county or Municipal Joint Action Agency that imposes a
fee, tax, or surcharge under this subsection may use the
proceeds thereof to reimburse a municipality that lies wholly
or partially within its boundaries for expenses incurred in
the removal of nonhazardous, nonfluid municipal waste that has
been dumped on public property in violation of a State law or
local ordinance.
    If the fees are to be used to conduct a local sanitary
landfill inspection or enforcement program, the unit of local
government must enter into a written delegation agreement with
the Agency pursuant to subsection (r) of Section 4. The unit of
local government and the Agency shall enter into such a
written delegation agreement within 60 days after the
establishment of such fees. At least annually, the Agency
shall conduct an audit of the expenditures made by units of
local government from the funds granted by the Agency to the
units of local government for purposes of local sanitary
landfill inspection and enforcement programs, to ensure that
the funds have been expended for the prescribed purposes under
the grant.
    The fees, taxes or surcharges collected under this
subsection (j) shall be placed by the unit of local government
in a separate fund, and the interest received on the moneys in
the fund shall be credited to the fund. The monies in the fund
may be accumulated over a period of years to be expended in
accordance with this subsection.
    A unit of local government, as defined in the Local Solid
Waste Disposal Act, shall prepare and distribute to the
Agency, in April of each year, a report that details spending
plans for monies collected in accordance with this subsection.
The report will at a minimum include the following:
        (1) The total monies collected pursuant to this
    subsection.
        (2) The most current balance of monies collected
    pursuant to this subsection.
        (3) An itemized accounting of all monies expended for
    the previous year pursuant to this subsection.
        (4) An estimation of monies to be collected for the
    following 3 years pursuant to this subsection.
        (5) A narrative detailing the general direction and
    scope of future expenditures for one, 2 and 3 years.
    The exemptions granted under Sections 22.16 and 22.16a,
and under subsection (k) of this Section, shall be applicable
to any fee, tax or surcharge imposed under this subsection
(j); except that the fee, tax or surcharge authorized to be
imposed under this subsection (j) may be made applicable by a
unit of local government to the permanent disposal of solid
waste after December 31, 1986, under any contract lawfully
executed before June 1, 1986 under which more than 150,000
cubic yards (or 50,000 tons) of solid waste is to be
permanently disposed of, even though the waste is exempt from
the fee imposed by the State under subsection (b) of this
Section pursuant to an exemption granted under Section 22.16.
    (k) In accordance with the findings and purposes of the
Illinois Solid Waste Management Act, beginning January 1, 1989
the fee under subsection (b) and the fee, tax or surcharge
under subsection (j) shall not apply to:
        (1) waste which is hazardous waste;
        (2) waste which is pollution control waste;
        (3) waste from recycling, reclamation or reuse
    processes which have been approved by the Agency as being
    designed to remove any contaminant from wastes so as to
    render such wastes reusable, provided that the process
    renders at least 50% of the waste reusable;
        (4) non-hazardous solid waste that is received at a
    sanitary landfill and composted or recycled through a
    process permitted by the Agency; or
        (5) any landfill which is permitted by the Agency to
    receive only demolition or construction debris or
    landscape waste.
(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17;
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff.
8-14-18; 101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
    (415 ILCS 5/22.59)
    Sec. 22.59. CCR surface impoundments.
    (a) The General Assembly finds that:
        (1) the State of Illinois has a long-standing policy
    to restore, protect, and enhance the environment,
    including the purity of the air, land, and waters,
    including groundwaters, of this State;
        (2) a clean environment is essential to the growth and
    well-being of this State;
        (3) CCR generated by the electric generating industry
    has caused groundwater contamination and other forms of
    pollution at active and inactive plants throughout this
    State;
        (4) environmental laws should be supplemented to
    ensure consistent, responsible regulation of all existing
    CCR surface impoundments; and
        (5) meaningful participation of State residents,
    especially vulnerable populations who may be affected by
    regulatory actions, is critical to ensure that
    environmental justice considerations are incorporated in
    the development of, decision-making related to, and
    implementation of environmental laws and rulemaking that
    protects and improves the well-being of communities in
    this State that bear disproportionate burdens imposed by
    environmental pollution.
    Therefore, the purpose of this Section is to promote a
healthful environment, including clean water, air, and land,
meaningful public involvement, and the responsible disposal
and storage of coal combustion residuals, so as to protect
public health and to prevent pollution of the environment of
this State.
    The provisions of this Section shall be liberally
construed to carry out the purposes of this Section.
    (b) No person shall:
        (1) cause or allow the discharge of any contaminants
    from a CCR surface impoundment into the environment so as
    to cause, directly or indirectly, a violation of this
    Section or any regulations or standards adopted by the
    Board under this Section, either alone or in combination
    with contaminants from other sources;
        (2) construct, install, modify, operate, or close any
    CCR surface impoundment without a permit granted by the
    Agency, or so as to violate any conditions imposed by such
    permit, any provision of this Section or any regulations
    or standards adopted by the Board under this Section; or
        (3) cause or allow, directly or indirectly, the
    discharge, deposit, injection, dumping, spilling, leaking,
    or placing of any CCR upon the land in a place and manner
    so as to cause or tend to cause a violation this Section or
    any regulations or standards adopted by the Board under
    this Section.
    (c) For purposes of this Section, a permit issued by the
Administrator of the United States Environmental Protection
Agency under Section 4005 of the federal Resource Conservation
and Recovery Act, shall be deemed to be a permit under this
Section and subsection (y) of Section 39.
    (d) Before commencing closure of a CCR surface
impoundment, in accordance with Board rules, the owner of a
CCR surface impoundment must submit to the Agency for approval
a closure alternatives analysis that analyzes all closure
methods being considered and that otherwise satisfies all
closure requirements adopted by the Board under this Act.
Complete removal of CCR, as specified by the Board's rules,
from the CCR surface impoundment must be considered and
analyzed. Section 3.405 does not apply to the Board's rules
specifying complete removal of CCR. The selected closure
method must ensure compliance with regulations adopted by the
Board pursuant to this Section.
    (e) Owners or operators of CCR surface impoundments who
have submitted a closure plan to the Agency before May 1, 2019,
and who have completed closure prior to 24 months after July
30, 2019 (the effective date of Public Act 101-171) this
amendatory Act of the 101st General Assembly shall not be
required to obtain a construction permit for the surface
impoundment closure under this Section.
    (f) Except for the State, its agencies and institutions, a
unit of local government, or not-for-profit electric
cooperative as defined in Section 3.4 of the Electric Supplier
Act, any person who owns or operates a CCR surface impoundment
in this State shall post with the Agency a performance bond or
other security for the purpose of: (i) ensuring closure of the
CCR surface impoundment and post-closure care in accordance
with this Act and its rules; and (ii) insuring remediation of
releases from the CCR surface impoundment. The only acceptable
forms of financial assurance are: a trust fund, a surety bond
guaranteeing payment, a surety bond guaranteeing performance,
or an irrevocable letter of credit.
        (1) The cost estimate for the post-closure care of a
    CCR surface impoundment shall be calculated using a
    30-year post-closure care period or such longer period as
    may be approved by the Agency under Board or federal
    rules.
        (2) The Agency is authorized to enter into such
    contracts and agreements as it may deem necessary to carry
    out the purposes of this Section. Neither the State, nor
    the Director, nor any State employee shall be liable for
    any damages or injuries arising out of or resulting from
    any action taken under this Section.
        (3) The Agency shall have the authority to approve or
    disapprove any performance bond or other security posted
    under this subsection. Any person whose performance bond
    or other security is disapproved by the Agency may contest
    the disapproval as a permit denial appeal pursuant to
    Section 40.
    (g) The Board shall adopt rules establishing construction
permit requirements, operating permit requirements, design
standards, reporting, financial assurance, and closure and
post-closure care requirements for CCR surface impoundments.
Not later than 8 months after July 30, 2019 (the effective date
of Public Act 101-171) this amendatory Act of the 101st
General Assembly the Agency shall propose, and not later than
one year after receipt of the Agency's proposal the Board
shall adopt, rules under this Section. The rules must, at a
minimum:
        (1) be at least as protective and comprehensive as the
    federal regulations or amendments thereto promulgated by
    the Administrator of the United States Environmental
    Protection Agency in Subpart D of 40 CFR 257 governing CCR
    surface impoundments;
        (2) specify the minimum contents of CCR surface
    impoundment construction and operating permit
    applications, including the closure alternatives analysis
    required under subsection (d);
        (3) specify which types of permits include
    requirements for closure, post-closure, remediation and
    all other requirements applicable to CCR surface
    impoundments;
        (4) specify when permit applications for existing CCR
    surface impoundments must be submitted, taking into
    consideration whether the CCR surface impoundment must
    close under the RCRA;
        (5) specify standards for review and approval by the
    Agency of CCR surface impoundment permit applications;
        (6) specify meaningful public participation procedures
    for the issuance of CCR surface impoundment construction
    and operating permits, including, but not limited to,
    public notice of the submission of permit applications, an
    opportunity for the submission of public comments, an
    opportunity for a public hearing prior to permit issuance,
    and a summary and response of the comments prepared by the
    Agency;
        (7) prescribe the type and amount of the performance
    bonds or other securities required under subsection (f),
    and the conditions under which the State is entitled to
    collect moneys from such performance bonds or other
    securities;
        (8) specify a procedure to identify areas of
    environmental justice concern in relation to CCR surface
    impoundments;
        (9) specify a method to prioritize CCR surface
    impoundments required to close under RCRA if not otherwise
    specified by the United States Environmental Protection
    Agency, so that the CCR surface impoundments with the
    highest risk to public health and the environment, and
    areas of environmental justice concern are given first
    priority;
        (10) define when complete removal of CCR is achieved
    and specify the standards for responsible removal of CCR
    from CCR surface impoundments, including, but not limited
    to, dust controls and the protection of adjacent surface
    water and groundwater; and
        (11) describe the process and standards for
    identifying a specific alternative source of groundwater
    pollution when the owner or operator of the CCR surface
    impoundment believes that groundwater contamination on the
    site is not from the CCR surface impoundment.
    (h) Any owner of a CCR surface impoundment that generates
CCR and sells or otherwise provides coal combustion byproducts
pursuant to Section 3.135 shall, every 12 months, post on its
publicly available website a report specifying the volume or
weight of CCR, in cubic yards or tons, that it sold or provided
during the past 12 months.
    (i) The owner of a CCR surface impoundment shall post all
closure plans, permit applications, and supporting
documentation, as well as any Agency approval of the plans or
applications on its publicly available website.
    (j) The owner or operator of a CCR surface impoundment
shall pay the following fees:
        (1) An initial fee to the Agency within 6 months after
    July 30, 2019 (the effective date of Public Act 101-171)
    this amendatory Act of the 101st General Assembly of:
            $50,000 for each closed CCR surface impoundment;
        and
            $75,000 for each CCR surface impoundment that have
        not completed closure.
        (2) Annual fees to the Agency, beginning on July 1,
    2020, of:
            $25,000 for each CCR surface impoundment that has
        not completed closure; and
            $15,000 for each CCR surface impoundment that has
        completed closure, but has not completed post-closure
        care.
    (k) All fees collected by the Agency under subsection (j)
shall be deposited into the Environmental Protection Permit
and Inspection Fund.
    (l) The Coal Combustion Residual Surface Impoundment
Financial Assurance Fund is created as a special fund in the
State treasury. Any moneys forfeited to the State of Illinois
from any performance bond or other security required under
this Section shall be placed in the Coal Combustion Residual
Surface Impoundment Financial Assurance Fund and shall, upon
approval by the Governor and the Director, be used by the
Agency for the purposes for which such performance bond or
other security was issued. The Coal Combustion Residual
Surface Impoundment Financial Assurance Fund is not subject to
the provisions of subsection (c) of Section 5 of the State
Finance Act.
    (m) The provisions of this Section shall apply, without
limitation, to all existing CCR surface impoundments and any
CCR surface impoundments constructed after July 30, 2019 (the
effective date of Public Act 101-171) this amendatory Act of
the 101st General Assembly, except to the extent prohibited by
the Illinois or United States Constitutions.
(Source: P.A. 101-171, eff. 7-30-19; revised 10-22-19.)
 
    (415 ILCS 5/57.11)
    Sec. 57.11. Underground Storage Tank Fund; creation.
    (a) There is hereby created in the State Treasury a
special fund to be known as the Underground Storage Tank Fund.
There shall be deposited into the Underground Storage Tank
Fund all moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act, fees pursuant to the Motor
Fuel Tax Law, and beginning July 1, 2013, payments pursuant to
the Use Tax Act, the Service Use Tax Act, the Service
Occupation Tax Act, and the Retailers' Occupation Tax Act. All
amounts held in the Underground Storage Tank Fund shall be
invested at interest by the State Treasurer. All income earned
from the investments shall be deposited into the Underground
Storage Tank Fund no less frequently than quarterly. In
addition to any other transfers that may be provided for by
law, beginning on July 1, 2018 and on the first day of each
month thereafter during fiscal years 2019 through 2022 2021
only, the State Comptroller shall direct and the State
Treasurer shall transfer an amount equal to 1/12 of
$10,000,000 from the Underground Storage Tank Fund to the
General Revenue Fund. Moneys in the Underground Storage Tank
Fund, pursuant to appropriation, may be used by the Agency and
the Office of the State Fire Marshal for the following
purposes:
        (1) To take action authorized under Section 57.12 to
    recover costs under Section 57.12.
        (2) To assist in the reduction and mitigation of
    damage caused by leaks from underground storage tanks,
    including but not limited to, providing alternative water
    supplies to persons whose drinking water has become
    contaminated as a result of those leaks.
        (3) To be used as a matching amount towards federal
    assistance relative to the release of petroleum from
    underground storage tanks.
        (4) For the costs of administering activities of the
    Agency and the Office of the State Fire Marshal relative
    to the Underground Storage Tank Fund.
        (5) For payment of costs of corrective action incurred
    by and indemnification to operators of underground storage
    tanks as provided in this Title.
        (6) For a total of 2 demonstration projects in amounts
    in excess of a $10,000 deductible charge designed to
    assess the viability of corrective action projects at
    sites which have experienced contamination from petroleum
    releases. Such demonstration projects shall be conducted
    in accordance with the provision of this Title.
        (7) Subject to appropriation, moneys in the
    Underground Storage Tank Fund may also be used by the
    Department of Revenue for the costs of administering its
    activities relative to the Fund and for refunds provided
    for in Section 13a.8 of the Motor Fuel Tax Act.
    (b) Moneys in the Underground Storage Tank Fund may,
pursuant to appropriation, be used by the Office of the State
Fire Marshal or the Agency to take whatever emergency action
is necessary or appropriate to assure that the public health
or safety is not threatened whenever there is a release or
substantial threat of a release of petroleum from an
underground storage tank and for the costs of administering
its activities relative to the Underground Storage Tank Fund.
    (c) Beginning July 1, 1993, the Governor shall certify to
the State Comptroller and State Treasurer the monthly amount
necessary to pay debt service on State obligations issued
pursuant to Section 6 of the General Obligation Bond Act. On
the last day of each month, the Comptroller shall order
transferred and the Treasurer shall transfer from the
Underground Storage Tank Fund to the General Obligation Bond
Retirement and Interest Fund the amount certified by the
Governor, plus any cumulative deficiency in those transfers
for prior months.
    (d) Except as provided in subsection (c) of this Section,
the Underground Storage Tank Fund is not subject to
administrative charges authorized under Section 8h of the
State Finance Act that would in any way transfer any funds from
the Underground Storage Tank Fund into any other fund of the
State.
    (e) Each fiscal year, subject to appropriation, the Agency
may commit up to $10,000,000 of the moneys in the Underground
Storage Tank Fund to the payment of corrective action costs
for legacy sites that meet one or more of the following
criteria as a result of the underground storage tank release:
(i) the presence of free product, (ii) contamination within a
regulated recharge area, a wellhead protection area, or the
setback zone of a potable water supply well, (iii)
contamination extending beyond the boundaries of the site
where the release occurred, or (iv) such other criteria as may
be adopted in Agency rules.
        (1) Fund moneys committed under this subsection (e)
    shall be held in the Fund for payment of the corrective
    action costs for which the moneys were committed.
        (2) The Agency may adopt rules governing the
    commitment of Fund moneys under this subsection (e).
        (3) This subsection (e) does not limit the use of Fund
    moneys at legacy sites as otherwise provided under this
    Title.
        (4) For the purposes of this subsection (e), the term
    "legacy site" means a site for which (i) an underground
    storage tank release was reported prior to January 1,
    2005, (ii) the owner or operator has been determined
    eligible to receive payment from the Fund for corrective
    action costs, and (iii) the Agency did not receive any
    applications for payment prior to January 1, 2010.
    (f) Beginning July 1, 2013, if the amounts deposited into
the Fund from moneys received by the Office of the State Fire
Marshal as fees for underground storage tanks under Sections 4
and 5 of the Gasoline Storage Act and as fees pursuant to the
Motor Fuel Tax Law during a State fiscal year are sufficient to
pay all claims for payment by the fund received during that
State fiscal year, then the amount of any payments into the
fund pursuant to the Use Tax Act, the Service Use Tax Act, the
Service Occupation Tax Act, and the Retailers' Occupation Tax
Act during that State fiscal year shall be deposited as
follows: 75% thereof shall be paid into the State treasury and
25% shall be reserved in a special account and used only for
the transfer to the Common School Fund as part of the monthly
transfer from the General Revenue Fund in accordance with
Section 8a of the State Finance Act.
(Source: P.A. 100-587, eff. 6-4-18; 101-10, eff. 6-5-19;
101-636, eff. 6-10-20.)
 
    Section 3-135. The Unified Code of Corrections is amended
by changing Sections 3-12-3a, 3-12-6, and 5-9-1.9 as follows:
 
    (730 ILCS 5/3-12-3a)  (from Ch. 38, par. 1003-12-3a)
    Sec. 3-12-3a. Contracts, leases, and business agreements.
    (a) The Department shall promulgate such rules and
policies as it deems necessary to establish, manage, and
operate its Illinois Correctional Industries division for the
purpose of utilizing committed persons in the manufacture of
food stuffs, finished goods or wares. To the extent not
inconsistent with the function and role of the ICI, the
Department may enter into a contract, lease, or other type of
business agreement, not to exceed 20 years, with any private
corporation, partnership, person, or other business entity for
the purpose of utilizing committed persons in the provision of
services or for any other business or commercial enterprise
deemed by the Department to be consistent with proper training
and rehabilitation of committed persons.
    In fiscal year 2021 and 2022, the Department shall oversee
the Except as otherwise provided in this paragraph, Illinois
Correctional Industries' spending authority shall be separate
and apart from the Department's budget and appropriations.
Control of Illinois Correctional Industries accounting
processes and budget requests to the General Assembly, other
budgetary processes, audits by the Office of the Auditor
General, and computer processes shall be returned to Illinois
Correctional Industries. For fiscal year 2021 and 2022, the
only, its spending authority of Illinois Correctional
Industries shall no longer be separate and apart from the
Department's budget and appropriations, and the Department
shall control its accounting processes, budgets, audits and
computer processes in accordance with any Department rules and
policies.
    (b) The Department shall be permitted to construct
buildings on State property for the purposes identified in
subsection (a) and to lease for a period not to exceed 20 years
any building or portion thereof on State property for the
purposes identified in subsection (a).
    (c) Any contract or other business agreement referenced in
subsection (a) shall include a provision requiring that all
committed persons assigned receive in connection with their
assignment such vocational training and/or apprenticeship
programs as the Department deems appropriate.
    (d) Committed persons assigned in accordance with this
Section shall be compensated in accordance with the provisions
of Section 3-12-5.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (730 ILCS 5/3-12-6)  (from Ch. 38, par. 1003-12-6)
    Sec. 3-12-6. Programs. Through its Illinois Correctional
Industries division, the Department shall establish
commercial, business, and manufacturing programs for the sale
of finished goods and processed food and beverages to the
State, its political units, agencies, and other public
institutions. Illinois Correctional Industries shall
establish, operate, and maintain manufacturing and food and
beverage production in the Department facilities and provide
food for the Department institutions and for the mental health
and developmental disabilities institutions of the Department
of Human Services and the institutions of the Department of
Veterans' Affairs.
    Illinois Correctional Industries shall be administered by
a chief executive officer. The chief executive officer shall
report to the Director of the Department or the Director's
designee. The chief executive officer shall administer the
commercial and business programs of ICI for inmate workers in
the custody of the Department of Corrections.
    The chief executive officer shall have such assistants as
are required for sales staff, manufacturing, budget, fiscal,
accounting, computer, human services, and personnel as
necessary to run its commercial and business programs.
    Illinois Correctional Industries shall have a financial
officer who shall report to the chief executive officer. The
financial officer shall: (i) assist in the development and
presentation of the Department budget submission; (ii) manage
and control the spending authority of ICI; and (iii) provide
oversight of the financial activities of ICI, both internally
and through coordination with the Department fiscal operations
personnel, including accounting processes, budget submissions,
other budgetary processes, audits by the Office of the Auditor
General, and computer processes. For fiscal year 2021 and 2022
only, the financial officer shall coordinate and cooperate
with the Department's chief financial officer to perform the
functions listed in this paragraph.
    Illinois Correctional Industries shall be located in
Springfield. The chief executive officer of Illinois
Correctional Industries shall assign personnel to direct the
production of goods and shall employ committed persons
assigned by the chief administrative officer. The Department
of Corrections may direct such other vocational programs as it
deems necessary for the rehabilitation of inmates, which shall
be separate and apart from, and not in conflict with, programs
of Illinois Correctional Industries.
(Source: P.A. 101-636, eff. 6-10-20.)
 
    (730 ILCS 5/5-9-1.9)
    Sec. 5-9-1.9. DUI analysis fee.
    (a) "Crime laboratory" means a not-for-profit laboratory
substantially funded by a single unit or combination of units
of local government or the State of Illinois that regularly
employs at least one person engaged in the DUI analysis of
blood, other bodily substance, and urine for criminal justice
agencies in criminal matters and provides testimony with
respect to such examinations.
    "DUI analysis" means an analysis of blood, other bodily
substance, or urine for purposes of determining whether a
violation of Section 11-501 of the Illinois Vehicle Code has
occurred.
    (b) (Blank).
    (c) In addition to any other disposition made under the
provisions of the Juvenile Court Act of 1987, any minor
adjudicated delinquent for an offense which if committed by an
adult would constitute a violation of Section 11-501 of the
Illinois Vehicle Code shall pay a crime laboratory DUI
analysis assessment of $150 for each adjudication. Upon
verified petition of the minor, the court may suspend payment
of all or part of the assessment if it finds that the minor
does not have the ability to pay the assessment. The parent,
guardian, or legal custodian of the minor may pay some or all
of the assessment on the minor's behalf.
    (d) All crime laboratory DUI analysis assessments provided
for by this Section shall be collected by the clerk of the
court and forwarded to the appropriate crime laboratory DUI
fund as provided in subsection (f).
    (e) Crime laboratory funds shall be established as
follows:
        (1) A unit of local government that maintains a crime
    laboratory may establish a crime laboratory DUI fund
    within the office of the county or municipal treasurer.
        (2) Any combination of units of local government that
    maintains a crime laboratory may establish a crime
    laboratory DUI fund within the office of the treasurer of
    the county where the crime laboratory is situated.
        (3) (Blank). The State Police DUI Fund is created as a
    special fund in the State Treasury.
    (f) The analysis assessment provided for in subsection (c)
of this Section shall be forwarded to the office of the
treasurer of the unit of local government that performed the
analysis if that unit of local government has established a
crime laboratory DUI fund, or to the State Treasurer for
deposit into the State Crime Laboratory Fund if the analysis
was performed by a laboratory operated by the Department of
State Police. If the analysis was performed by a crime
laboratory funded by a combination of units of local
government, the analysis assessment shall be forwarded to the
treasurer of the county where the crime laboratory is situated
if a crime laboratory DUI fund has been established in that
county. If the unit of local government or combination of
units of local government has not established a crime
laboratory DUI fund, then the analysis assessment shall be
forwarded to the State Treasurer for deposit into the State
Crime Laboratory Fund.
    (g) Moneys deposited into a crime laboratory DUI fund
created under paragraphs (1) and (2) of subsection (e) of this
Section shall be in addition to any allocations made pursuant
to existing law and shall be designated for the exclusive use
of the crime laboratory. These uses may include, but are not
limited to, the following:
        (1) Costs incurred in providing analysis for DUI
    investigations conducted within this State.
        (2) Purchase and maintenance of equipment for use in
    performing analyses.
        (3) Continuing education, training, and professional
    development of forensic scientists regularly employed by
    these laboratories.
    (h) Moneys deposited in the State Crime Laboratory Fund
shall be used by State crime laboratories as designated by the
Director of State Police. These funds shall be in addition to
any allocations made according to existing law and shall be
designated for the exclusive use of State crime laboratories.
These uses may include those enumerated in subsection (g) of
this Section.
    (i) Notwithstanding any other provision of law to the
contrary and in addition to any other transfers that may be
provided by law, on the effective date of this amendatory Act
of the 102nd General Assembly, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the remaining balance from the State
Police DUI Fund into the State Police Operations Assistance
Fund. Upon completion of the transfer, the State Police DUI
Fund is dissolved, and any future deposits due to that Fund and
any outstanding obligations or liabilities of that Fund shall
pass to the State Police Operations Assistance Fund.
(Source: P.A. 99-697, eff. 7-29-16; 100-987, eff. 7-1-19;
100-1161, eff. 7-1-19.)
 
    Section 3-140. The Revised Uniform Unclaimed Property Act
is amended by changing Section 15-801 as follows:
 
    (765 ILCS 1026/15-801)
    Sec. 15-801. Deposit of funds by administrator.
    (a) Except as otherwise provided in this Section, the
administrator shall deposit in the Unclaimed Property Trust
Fund all funds received under this Act, including proceeds
from the sale of property under Article 7. The administrator
may deposit any amount in the Unclaimed Property Trust Fund
into the State Pensions Fund during the fiscal year at his or
her discretion; however, he or she shall, on April 15 and
October 15 of each year, deposit any amount in the Unclaimed
Property Trust Fund exceeding $2,500,000 into the State
Pensions Fund. If on either April 15 or October 15, the
administrator determines that a balance of $2,500,000 is
insufficient for the prompt payment of unclaimed property
claims authorized under this Act, the administrator may retain
more than $2,500,000 in the Unclaimed Property Trust Fund in
order to ensure the prompt payment of claims. Beginning in
State fiscal year 2023 2022, all amounts that are deposited
into the State Pensions Fund from the Unclaimed Property Trust
Fund shall be apportioned to the designated retirement systems
as provided in subsection (c-6) of Section 8.12 of the State
Finance Act to reduce their actuarial reserve deficiencies.
    (b) The administrator shall make prompt payment of claims
he or she duly allows as provided for in this Act from the
Unclaimed Property Trust Fund. This shall constitute an
irrevocable and continuing appropriation of all amounts in the
Unclaimed Property Trust Fund necessary to make prompt payment
of claims duly allowed by the administrator pursuant to this
Act.
(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
ARTICLE 4. AUDIT EXPENSE FUND

 
    Section 4-5. The State Finance Act is amended by changing
Section 6z-27 as follows:
 
    (30 ILCS 105/6z-27)
    Sec. 6z-27. All moneys in the Audit Expense Fund shall be
transferred, appropriated and used only for the purposes
authorized by, and subject to the limitations and conditions
prescribed by, the State Auditing Act.
    Within 30 days after the effective date of this amendatory
Act of the 102nd 101st General Assembly, the State Comptroller
shall order transferred and the State Treasurer shall transfer
from the following funds moneys in the specified amounts for
deposit into the Audit Expense Fund:
Agricultural Premium Fund.............................145,477
Amusement Ride and Patron Safety Fund..................10,067
Assisted Living and Shared Housing Regulatory Fund......2,696
Capital Development Board Revolving Fund................1,807
Care Provider Fund for Persons with a Developmental
    Disability.........................................15,438
CDLIS/AAMVAnet/NMVTIS Trust Fund........................5,148
Chicago State University Education Improvement Fund.....4,748
Child Labor and Day and Temporary Labor Services
    Enforcement Fund...................................18,662
Child Support Administrative Fund.......................5,832
Clean Air Act Permit Fund...............................1,410
Common School Fund....................................259,307
Community Mental Health Medicaid Trust Fund............23,472
Death Certificate Surcharge Fund........................4,161
Death Penalty Abolition Fund............................4,095
Department of Business Services Special Operations Fund.12,790
Department of Human Services Community Services Fund....8,744
Downstate Public Transportation Fund...................12,100
Dram Shop Fund........................................155,250
Driver Services Administration Fund.....................1,920
Drug Rebate Fund.......................................39,351
Drug Treatment Fund.......................................896
Education Assistance Fund...........................1,818,170
Emergency Public Health Fund............................7,450
Employee Classification Fund............................1,518
EMS Assistance Fund.....................................1,286
Environmental Protection Permit and Inspection Fund.......671
Estate Tax Refund Fund. 2,150
Facilities Management Revolving Fund...................33,930
Facility Licensing Fund.................................3,894
Fair and Exposition Fund................................5,904
Federal Financing Cost Reimbursement Fund...............1,579
Federal High Speed Rail Trust Fund........................517
Feed Control Fund.......................................9,601
Fertilizer Control Fund.................................8,941
Fire Prevention Fund....................................4,456
Fund for the Advancement of Education..................17,988
General Revenue Fund...............................17,653,153
General Professions Dedicated Fund......................3,567
Governor's Administrative Fund..........................4,052
Governor's Grant Fund..................................16,687
Grade Crossing Protection Fund............................629
Grant Accountability and Transparency Fund................910
Hazardous Waste Fund......................................849
Hazardous Waste Research Fund.............................528
Health and Human Services Medicaid Trust Fund..........10,635
Health Facility Plan Review Fund........................3,190
Healthcare Provider Relief Fund.......................360,142
Healthy Smiles Fund.......................................745
Home Care Services Agency Licensure Fund................2,824
Hospital Licensure Fund.................................1,313
Hospital Provider Fund................................128,466
ICJIA Violence Prevention Fund............................742
Illinois Affordable Housing Trust Fund..................7,829
Illinois Clean Water Fund...............................1,915
IMSA Income Fund.......................................12,557
Illinois Health Facilities Planning Fund................2,704
Illinois Power Agency Operations Fund..................36,874
Illinois School Asbestos Abatement Fund.................1,556
Illinois State Fair Fund...............................41,374
Illinois Veterans' Rehabilitation Fund..................1,008
Illinois Workers' Compensation Commission Operations
    Fund..............................................189,581
Income Tax Refund Fund.................................53,295
Lead Poisoning Screening, Prevention, and Abatement
    Fund...............................................14,747
Live and Learn Fund....................................23,420
Lobbyist Registration Administration Fund...............1,178
Local Government Distributive Fund.....................36,680
Long Term Care Monitor/Receiver Fund...................40,812
Long-Term Care Provider Fund...........................18,266
Mandatory Arbitration Fund..............................1,618
Medical Interagency Program Fund..........................890
Mental Health Fund.....................................10,924
Metabolic Screening and Treatment Fund.................35,159
Monitoring Device Driving Permit Administration Fee Fund.2,355
Motor Fuel Tax Fund....................................36,804
Motor Vehicle License Plate Fund.......................13,274
Motor Vehicle Theft Prevention and Insurance Verification
    Trust Fund..........................................8,773
Multiple Sclerosis Research Fund..........................670
Nuclear Safety Emergency Preparedness Fund.............17,663
Nursing Dedicated and Professional Fund.................2,667
Open Space Lands Acquisition and Development Fund.......1,463
Partners for Conservation Fund.........................75,235
Personal Property Tax Replacement Fund.................85,166
Pesticide Control Fund.................................44,745
Plumbing Licensure and Program Fund.....................5,297
Professional Services Fund..............................6,549
Public Health Laboratory Services Revolving Fund........9,044
Public Transportation Fund.............................47,744
Radiation Protection Fund...............................6,575
Renewable Energy Resources Trust Fund...................8,169
Road Fund.............................................284,307
Regional Transportation Authority Occupation and Use Tax
    Replacement Fund....................................1,278
School Infrastructure Fund..............................8,938
Secretary of State DUI Administration Fund..............2,044
Secretary of State Identification Security and Theft
    Prevention Fund....................................15,122
Secretary of State Police Services Fund...................815
Secretary of State Special License Plate Fund...........4,441
Secretary of State Special Services Fund...............21,797
Securities Audit and Enforcement Fund...................8,480
Solid Waste Management Fund.............................1,427
Special Education Medicaid Matching Fund................5,854
State and Local Sales Tax Reform Fund...................2,742
State Construction Account Fund........................69,387
State Gaming Fund......................................89,997
State Garage Revolving Fund............................10,788
State Lottery Fund....................................343,580
State Pensions Fund...................................500,000
State Treasurer's Bank Services Trust Fund................913
Supreme Court Special Purposes Fund.....................1,704
Tattoo and Body Piercing Establishment Registration Fund..724
Tax Compliance and Administration Fund..................1,847
Tobacco Settlement Recovery Fund.......................27,854
Tourism Promotion Fund.................................42,180
Trauma Center Fund......................................5,128
Underground Storage Tank Fund...........................3,473
University of Illinois Hospital Services Fund...........7,505
Vehicle Inspection Fund.................................4,863
Weights and Measures Fund..............................25,431
Youth Alcoholism and Substance Abuse Prevention Fund.....857.
Aggregate Operations Regulatory Fund......................806
Agricultural Premium Fund..............................21,601
Anna Veterans Home Fund...............................14,618
Appraisal Administration Fund..........................4,086
Attorney General Court Ordered and Voluntary Compliance
    Payment Projects Fund..............................17,446
Attorney General Whistleblower Reward and
    Protection Fund.....................................7,344
Bank and Trust Company Fund............................87,912
Brownfields Redevelopment Fund............................550
Capital Development Board Revolving Fund................1,724
Care Provider Fund for Persons with a Developmental
    Disability..........................................5,445
CDLIS/AAMVAnet/NMVTIS Trust Fund........................1,770
Cemetery Oversight Licensing and Disciplinary Fund......4,432
Chicago State University Education Improvement Fund.....5,211
Child Support Administrative Fund.......................3,088
Clean Air Act Permit Fund...............................6,766
Coal Technology Development Assistance Fund............11,280
Commitment to Human Services Fund.....................103,833
Common School Fund....................................411,164
Community Mental Health Medicaid Trust Fund............10,138
Community Water Supply Laboratory Fund....................548
Corporate Franchise Tax Refund Fund.......................751
Credit Union Fund......................................19,740
Cycle Rider Safety Training Fund..........................982
DCFS Children's Services Fund.........................273,107
Department of Business Services Special
    Operations Fund.....................................4,386
Department of Corrections Reimbursement and
    Education Fund.....................................36,230
Department of Human Services Community Services Fund....4,757
Design Professionals Administration and
    Investigation Fund..................................5,198
Downstate Public Transportation Fund...................42,630
Downstate Transit Improvement Fund......................1,807
Drivers Education Fund..................................1,351
Drug Rebate Fund.......................................21,955
Drug Treatment Fund.......................................508
Education Assistance Fund...........................1,901,464
Environmental Protection Permit and Inspection Fund.....5,397
Estate Tax Refund Fund....................................637
Facilities Management Revolving Fund...................13,775
Fair and Exposition Fund..................................863
Federal High Speed Rail Trust Fund......................9,230
Federal Workforce Training Fund.......................208,014
Feed Control Fund.......................................1,319
Fertilizer Control Fund.................................1,247
Fire Prevention Fund....................................3,876
Fund for the Advancement of Education..................46,221
General Professions Dedicated Fund.....................26,266
General Revenue Fund...............................17,653,153
Grade Crossing Protection Fund..........................3,737
Hazardous Waste Fund....................................3,625
Health and Human Services Medicaid Trust Fund...........5,263
Healthcare Provider Relief Fund.......................115,415
Horse Racing Fund.....................................184,337
Hospital Provider Fund.................................62,701
Illinois Affordable Housing Trust Fund..................7,103
Illinois Charity Bureau Fund............................2,108
Illinois Clean Water Fund...............................8,679
Illinois Forestry Development Fund......................6,189
Illinois Gaming Law Enforcement Fund....................1,277
Illinois Power Agency Operations Fund..................43,568
Illinois State Dental Disciplinary Fund.................4,344
Illinois State Fair Fund................................5,690
Illinois State Medical Disciplinary Fund...............20,283
Illinois State Pharmacy Disciplinary Fund...............9,856
Illinois Veterans Assistance Fund.......................2,494
Illinois Workers' Compensation Commission
    Operations Fund.....................................2,896
IMSA Income Fund........................................8,012
Income Tax Refund Fund................................152,206
Insurance Financial Regulation Fund...................104,597
Insurance Premium Tax Refund Fund.......................9,901
Insurance Producer Administration Fund................105,702
International Tourism Fund..............................7,000
LaSalle Veterans Home Fund.............................31,489
LEADS Maintenance Fund....................................607
Live and Learn Fund.....................................8,302
Local Government Distributive Fund....................102,508
Local Tourism Fund.....................................28,421
Long-Term Care Provider Fund............................7,140
Manteno Veterans Home Fund.............................47,417
Medical Interagency Program Fund..........................669
Mental Health Fund......................................7,492
Monitoring Device Driving Permit Administration Fee Fund..762
Motor Carrier Safety Inspection Fund....................1,114
Motor Fuel Tax Fund...................................141,788
Motor Vehicle License Plate Fund........................5,366
Nursing Dedicated and Professional Fund................10,746
Open Space Lands Acquisition and Development Fund......25,584
Optometric Licensing and Disciplinary Board Fund........1,099
Partners for Conservation Fund.........................20,187
Pawnbroker Regulation Fund..............................1,072
Personal Property Tax Replacement Fund.................88,655
Pesticide Control Fund..................................5,617
Professional Services Fund..............................2,795
Professions Indirect Cost Fund........................180,536
Public Pension Regulation Fund..........................8,434
Public Transportation Fund.............................97,777
Quincy Veterans Home Fund..............................57,745
Real Estate License Administration Fund................32,015
Regional Transportation Authority Occupation
    and Use Tax Replacement Fund........................3,123
Registered Certified Public Accountants' Administration
    and Disciplinary Fund...............................2,560
Renewable Energy Resources Trust Fund.....................797
Rental Housing Support Program Fund.......................949
Residential Finance Regulatory Fund....................20,349
Road Fund.............................................557,727
Roadside Memorial Fund....................................582
Salmon Fund...............................................548
Savings Bank Regulatory Fund............................2,100
School Infrastructure Fund.............................18,703
Secretary of State DUI Administration Fund................867
Secretary of State Identification Security
    and Theft Prevention Fund...........................4,660
Secretary of State Special License Plate Fund...........1,772
Secretary of State Special Services Fund................7,839
Securities Audit and Enforcement Fund...................2,879
Small Business Environmental Assistance Fund..............588
Solid Waste Management Fund.............................7,389
Special Education Medicaid Matching Fund................3,388
State and Local Sales Tax Reform Fund...................6,573
State Asset Forfeiture Fund.............................1,213
State Construction Account Fund.......................129,461
State Crime Laboratory Fund.............................2,462
State Gaming Fund.....................................188,862
State Garage Revolving Fund.............................4,303
State Lottery Fund....................................145,905
State Offender DNA Identification System Fund...........1,075
State Pensions Fund...................................500,000
State Police DUI Fund.....................................839
State Police Firearm Services Fund......................4,981
State Police Services Fund.............................11,660
State Police Vehicle Fund...............................5,514
State Police Whistleblower Reward and Protection Fund...2,822
State Small Business Credit Initiative Fund............15,061
Subtitle D Management Fund..............................1,067
Supplemental Low-Income Energy Assistance Fund.........68,016
Tax Compliance and Administration Fund..................4,713
Technology Management Revolving Fund..................257,409
Tobacco Settlement Recovery Fund........................4,825
Tourism Promotion Fund.................................66,211
Traffic and Criminal Conviction Surcharge Fund........226,070
Underground Storage Tank Fund..........................19,110
University of Illinois Hospital Services Fund...........3,813
Vehicle Inspection Fund.................................9,673
Violent Crime Victims Assistance Fund..................12,233
Weights and Measures Fund...............................5,245
Working Capital Revolving Fund.........................27,245
    Notwithstanding any provision of the law to the contrary,
the General Assembly hereby authorizes the use of such funds
for the purposes set forth in this Section.
    These provisions do not apply to funds classified by the
Comptroller as federal trust funds or State trust funds. The
Audit Expense Fund may receive transfers from those trust
funds only as directed herein, except where prohibited by the
terms of the trust fund agreement. The Auditor General shall
notify the trustees of those funds of the estimated cost of the
audit to be incurred under the Illinois State Auditing Act for
the fund. The trustees of those funds shall direct the State
Comptroller and Treasurer to transfer the estimated amount to
the Audit Expense Fund.
    The Auditor General may bill entities that are not subject
to the above transfer provisions, including private entities,
related organizations and entities whose funds are
locally-held, for the cost of audits, studies, and
investigations incurred on their behalf. Any revenues received
under this provision shall be deposited into the Audit Expense
Fund.
    In the event that moneys on deposit in any fund are
unavailable, by reason of deficiency or any other reason
preventing their lawful transfer, the State Comptroller shall
order transferred and the State Treasurer shall transfer the
amount deficient or otherwise unavailable from the General
Revenue Fund for deposit into the Audit Expense Fund.
    On or before December 1, 1992, and each December 1
thereafter, the Auditor General shall notify the Governor's
Office of Management and Budget (formerly Bureau of the
Budget) of the amount estimated to be necessary to pay for
audits, studies, and investigations in accordance with the
Illinois State Auditing Act during the next succeeding fiscal
year for each State fund for which a transfer or reimbursement
is anticipated.
    Beginning with fiscal year 1994 and during each fiscal
year thereafter, the Auditor General may direct the State
Comptroller and Treasurer to transfer moneys from funds
authorized by the General Assembly for that fund. In the event
funds, including federal and State trust funds but excluding
the General Revenue Fund, are transferred, during fiscal year
1994 and during each fiscal year thereafter, in excess of the
amount to pay actual costs attributable to audits, studies,
and investigations as permitted or required by the Illinois
State Auditing Act or specific action of the General Assembly,
the Auditor General shall, on September 30, or as soon
thereafter as is practicable, direct the State Comptroller and
Treasurer to transfer the excess amount back to the fund from
which it was originally transferred.
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;
101-10, eff. 6-5-19; 101-636, eff. 6-10-20.)
 
ARTICLE 5. GRADE CROSSING PROTECTION

 
    Section 5-5. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
 
    (35 ILCS 505/8)  (from Ch. 120, par. 424)
    Sec. 8. Except as provided in subsection (a-1) of this
Section, Section 8a, subdivision (h)(1) of Section 12a,
Section 13a.6, and items 13, 14, 15, and 16 of Section 15, all
money received by the Department under this Act, including
payments made to the Department by member jurisdictions
participating in the International Fuel Tax Agreement, shall
be deposited in a special fund in the State treasury, to be
known as the "Motor Fuel Tax Fund", and shall be used as
follows:
    (a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account
Fund in the State Treasury; the remainder of the tax collected
on special fuel under paragraph (b) of Section 2 and Section
13a of this Act shall be deposited into the Road Fund;
    (a-1) Beginning on July 1, 2019, an amount equal to the
amount of tax collected under subsection (a) of Section 2 as a
result of the increase in the tax rate under Public Act 101-32
this amendatory Act of the 101st General Assembly shall be
transferred each month into the Transportation Renewal Fund; .
    (b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
    (c) $3,500,000 shall be transferred each month to the
Grade Crossing Protection Fund to be used as follows: not less
than $12,000,000 each fiscal year shall be used for the
construction or reconstruction of rail highway grade
separation structures; $2,250,000 in fiscal years 2004 through
2009 and $3,000,000 in fiscal year 2010 and each fiscal year
thereafter shall be transferred to the Transportation
Regulatory Fund and shall be accounted for as part of the rail
carrier portion of such funds and shall be used to pay the cost
of administration of the Illinois Commerce Commission's
railroad safety program in connection with its duties under
subsection (3) of Section 18c-7401 of the Illinois Vehicle
Code, with the remainder to be used by the Department of
Transportation upon order of the Illinois Commerce Commission,
to pay that part of the cost apportioned by such Commission to
the State to cover the interest of the public in the use of
highways, roads, streets, or pedestrian walkways in the county
highway system, township and district road system, or
municipal street system as defined in the Illinois Highway
Code, as the same may from time to time be amended, for
separation of grades, for installation, construction or
reconstruction of crossing protection or reconstruction,
alteration, relocation including construction or improvement
of any existing highway necessary for access to property or
improvement of any grade crossing and grade crossing surface
including the necessary highway approaches thereto of any
railroad across the highway or public road, or for the
installation, construction, reconstruction, or maintenance of
safety treatments to deter trespassing or a pedestrian walkway
over or under a railroad right-of-way, as provided for in and
in accordance with Section 18c-7401 of the Illinois Vehicle
Code. The Commission may order up to $2,000,000 per year in
Grade Crossing Protection Fund moneys for the improvement of
grade crossing surfaces and up to $300,000 per year for the
maintenance and renewal of 4-quadrant gate vehicle detection
systems located at non-high speed rail grade crossings. The
Commission shall not order more than $2,000,000 per year in
Grade Crossing Protection Fund moneys for pedestrian walkways.
In entering orders for projects for which payments from the
Grade Crossing Protection Fund will be made, the Commission
shall account for expenditures authorized by the orders on a
cash rather than an accrual basis. For purposes of this
requirement an "accrual basis" assumes that the total cost of
the project is expended in the fiscal year in which the order
is entered, while a "cash basis" allocates the cost of the
project among fiscal years as expenditures are actually made.
To meet the requirements of this subsection, the Illinois
Commerce Commission shall develop annual and 5-year project
plans of rail crossing capital improvements that will be paid
for with moneys from the Grade Crossing Protection Fund. The
annual project plan shall identify projects for the succeeding
fiscal year and the 5-year project plan shall identify
projects for the 5 directly succeeding fiscal years. The
Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
    (d) of the amount remaining after allocations provided for
in subsections (a), (a-1), (b), and (c), a sufficient amount
shall be reserved to pay all of the following:
        (1) the costs of the Department of Revenue in
    administering this Act;
        (2) the costs of the Department of Transportation in
    performing its duties imposed by the Illinois Highway Code
    for supervising the use of motor fuel tax funds
    apportioned to municipalities, counties and road
    districts;
        (3) refunds provided for in Section 13, refunds for
    overpayment of decal fees paid under Section 13a.4 of this
    Act, and refunds provided for under the terms of the
    International Fuel Tax Agreement referenced in Section
    14a;
        (4) from October 1, 1985 until June 30, 1994, the
    administration of the Vehicle Emissions Inspection Law,
    which amount shall be certified monthly by the
    Environmental Protection Agency to the State Comptroller
    and shall promptly be transferred by the State Comptroller
    and Treasurer from the Motor Fuel Tax Fund to the Vehicle
    Inspection Fund, and for the period July 1, 1994 through
    June 30, 2000, one-twelfth of $25,000,000 each month, for
    the period July 1, 2000 through June 30, 2003, one-twelfth
    of $30,000,000 each month, and $15,000,000 on July 1,
    2003, and $15,000,000 on January 1, 2004, and $15,000,000
    on each July 1 and October 1, or as soon thereafter as may
    be practical, during the period July 1, 2004 through June
    30, 2012, and $30,000,000 on June 1, 2013, or as soon
    thereafter as may be practical, and $15,000,000 on July 1
    and October 1, or as soon thereafter as may be practical,
    during the period of July 1, 2013 through June 30, 2015,
    for the administration of the Vehicle Emissions Inspection
    Law of 2005, to be transferred by the State Comptroller
    and Treasurer from the Motor Fuel Tax Fund into the
    Vehicle Inspection Fund;
        (4.5) beginning on July 1, 2019, the costs of the
    Environmental Protection Agency for the administration of
    the Vehicle Emissions Inspection Law of 2005 shall be
    paid, subject to appropriation, from the Motor Fuel Tax
    Fund into the Vehicle Inspection Fund; beginning in 2019,
    no later than December 31 of each year, or as soon
    thereafter as practical, the State Comptroller shall
    direct and the State Treasurer shall transfer from the
    Vehicle Inspection Fund to the Motor Fuel Tax Fund any
    balance remaining in the Vehicle Inspection Fund in excess
    of $2,000,000;
        (5) amounts ordered paid by the Court of Claims; and
        (6) payment of motor fuel use taxes due to member
    jurisdictions under the terms of the International Fuel
    Tax Agreement. The Department shall certify these amounts
    to the Comptroller by the 15th day of each month; the
    Comptroller shall cause orders to be drawn for such
    amounts, and the Treasurer shall administer those amounts
    on or before the last day of each month;
    (e) after allocations for the purposes set forth in
subsections (a), (a-1), (b), (c), and (d), the remaining
amount shall be apportioned as follows:
        (1) Until January 1, 2000, 58.4%, and beginning
    January 1, 2000, 45.6% shall be deposited as follows:
            (A) 37% into the State Construction Account Fund,
        and
            (B) 63% into the Road Fund, $1,250,000 of which
        shall be reserved each month for the Department of
        Transportation to be used in accordance with the
        provisions of Sections 6-901 through 6-906 of the
        Illinois Highway Code;
        (2) Until January 1, 2000, 41.6%, and beginning
    January 1, 2000, 54.4% shall be transferred to the
    Department of Transportation to be distributed as follows:
            (A) 49.10% to the municipalities of the State,
            (B) 16.74% to the counties of the State having
        1,000,000 or more inhabitants,
            (C) 18.27% to the counties of the State having
        less than 1,000,000 inhabitants,
            (D) 15.89% to the road districts of the State.
        If a township is dissolved under Article 24 of the
    Township Code, McHenry County shall receive any moneys
    that would have been distributed to the township under
    this subparagraph, except that a municipality that assumes
    the powers and responsibilities of a road district under
    paragraph (6) of Section 24-35 of the Township Code shall
    receive any moneys that would have been distributed to the
    township in a percent equal to the area of the dissolved
    road district or portion of the dissolved road district
    over which the municipality assumed the powers and
    responsibilities compared to the total area of the
    dissolved township. The moneys received under this
    subparagraph shall be used in the geographic area of the
    dissolved township. If a township is reconstituted as
    provided under Section 24-45 of the Township Code, McHenry
    County or a municipality shall no longer be distributed
    moneys under this subparagraph.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to each municipality
its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the
population of the municipality as determined by the last
preceding census for the purpose of determining the allotment
for that municipality. If the population of any municipality
was not determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject
to approval of the Department which may make such corrections
as it ascertains to be necessary.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees
received from the residents of such counties, respectively,
during the preceding calendar year. The Secretary of State
shall, on or before April 15 of each year, transmit to the
Department of Transportation a full and complete report
showing the amount of motor vehicle license fees received from
the residents of each county, respectively, during the
preceding calendar year. The Department of Transportation
shall, each month, use for allotment purposes the last such
report received from the Secretary of State.
    As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the
total mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or
district roads in the respective road districts bears to the
total mileage of all such township or district roads in the
county. After July 1 of any year prior to 2011, no allocation
shall be made for any road district unless it levied a tax for
road and bridge purposes in an amount which will require the
extension of such tax against the taxable property in any such
road district at a rate of not less than either .08% of the
value thereof, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue or, in DuPage
County, an amount equal to or greater than $12,000 per mile of
road under the jurisdiction of the road district, whichever is
less. Beginning July 1, 2011 and each July 1 thereafter, an
allocation shall be made for any road district if it levied a
tax for road and bridge purposes. In counties other than
DuPage County, if the amount of the tax levy requires the
extension of the tax against the taxable property in the road
district at a rate that is less than 0.08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which the tax was levied and as equalized
by the Department of Revenue, then the amount of the
allocation for that road district shall be a percentage of the
maximum allocation equal to the percentage obtained by
dividing the rate extended by the district by 0.08%. In DuPage
County, if the amount of the tax levy requires the extension of
the tax against the taxable property in the road district at a
rate that is less than the lesser of (i) 0.08% of the value of
the taxable property in the road district, based upon the
assessment for the year immediately prior to the year in which
such tax was levied and as equalized by the Department of
Revenue, or (ii) a rate that will yield an amount equal to
$12,000 per mile of road under the jurisdiction of the road
district, then the amount of the allocation for the road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by
the district by the lesser of (i) 0.08% or (ii) the rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district.
    Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602, and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a
proper compliance with this Section and shall qualify such
road district for an allotment under this Section. Beginning
in 2011 and thereafter, if any road district has levied a
special tax for road purposes under Sections 6-601, 6-602, and
6-603 of the Illinois Highway Code, and the tax was levied in
an amount that would require extension at a rate of not less
than 0.08% of the value of the taxable property of that road
district, as equalized or assessed by the Department of
Revenue or, in DuPage County, an amount equal to or greater
than $12,000 per mile of road under the jurisdiction of the
road district, whichever is less, that levy shall be deemed a
proper compliance with this Section and shall qualify such
road district for a full, rather than proportionate, allotment
under this Section. If the levy for the special tax is less
than 0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment
under this Section. If the levy for the special tax is equal to
or less than any other levy for road and bridge purposes, then
any allotment under this Section shall be determined by the
other levy for road and bridge purposes.
    Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section
and shall qualify the road district for an allotment under
this Section.
    In counties in which a property tax extension limitation
is imposed under the Property Tax Extension Limitation Law,
road districts may retain their entitlement to a motor fuel
tax allotment or, beginning in 2011, their entitlement to a
full allotment if, at the time the property tax extension
limitation was imposed, the road district was levying a road
and bridge tax at a rate sufficient to entitle it to a motor
fuel tax allotment and continues to levy the maximum allowable
amount after the imposition of the property tax extension
limitation. Any road district may in all circumstances retain
its entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
    As used in this Section, the term "road district" means
any road district, including a county unit road district,
provided for by the Illinois Highway Code; and the term
"township or district road" means any road in the township and
district road system as defined in the Illinois Highway Code.
For the purposes of this Section, "township or district road"
also includes such roads as are maintained by park districts,
forest preserve districts and conservation districts. The
Department of Transportation shall determine the mileage of
all township and district roads for the purposes of making
allotments and allocations of motor fuel tax funds for use in
road districts.
    Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may
invest these funds until their use is required and the
interest earned by these investments shall be limited to the
same uses as the principal funds.
(Source: P.A. 101-32, eff. 6-28-19; 101-230, eff. 8-9-19;
101-493, eff. 8-23-19; revised 9-24-19.)
 
    Section 5-10. The Illinois Vehicle Code is amended by
changing Section 18c-7401 as follows:
 
    (625 ILCS 5/18c-7401)  (from Ch. 95 1/2, par. 18c-7401)
    Sec. 18c-7401. Safety Requirements for Track, Facilities,
and Equipment.
    (1) General Requirements. Each rail carrier shall,
consistent with rules, orders, and regulations of the Federal
Railroad Administration, construct, maintain, and operate all
of its equipment, track, and other property in this State in
such a manner as to pose no undue risk to its employees or the
person or property of any member of the public.
    (2) Adoption of Federal Standards. The track safety
standards and accident/incident standards promulgated by the
Federal Railroad Administration shall be safety standards of
the Commission. The Commission may, in addition, adopt by
reference in its regulations other federal railroad safety
standards, whether contained in federal statutes or in
regulations adopted pursuant to such statutes.
    (3) Railroad Crossings. No public road, highway, or street
shall hereafter be constructed across the track of any rail
carrier at grade, nor shall the track of any rail carrier be
constructed across a public road, highway or street at grade,
without having first secured the permission of the Commission;
provided, that this Section shall not apply to the replacement
of lawfully existing roads, highways, and tracks. No public
pedestrian bridge or subway shall be constructed across the
track of any rail carrier without having first secured the
permission of the Commission. The Commission shall have the
right to refuse its permission or to grant it upon such terms
and conditions as it may prescribe. The Commission shall have
power to determine and prescribe the manner, including the
particular point of crossing, and the terms of installation,
operation, maintenance, use, and protection of each such
crossing.
    The Commission shall also have power, after a hearing, to
require major alteration of or to abolish any crossing,
heretofore or hereafter established, when in its opinion, the
public safety requires such alteration or abolition, and,
except in cities, villages, and incorporated towns of
1,000,000 or more inhabitants, to vacate and close that part
of the highway on such crossing altered or abolished and cause
barricades to be erected across such highway in such manner as
to prevent the use of such crossing as a highway, when, in the
opinion of the Commission, the public convenience served by
the crossing in question is not such as to justify the further
retention thereof; or to require a separation of grades, at
railroad-highway grade crossings; or to require a separation
of grades at any proposed crossing where a proposed public
highway may cross the tracks of any rail carrier or carriers;
and to prescribe, after a hearing of the parties, the terms
upon which such separations shall be made and the proportion
in which the expense of the alteration or abolition of such
crossings or the separation of such grades, having regard to
the benefits, if any, accruing to the rail carrier or any party
in interest, shall be divided between the rail carrier or
carriers affected, or between such carrier or carriers and the
State, county, municipality or other public authority in
interest. However, a public hearing by the Commission to
abolish a crossing shall not be required when the public
highway authority in interest vacates the highway. In such
instance the rail carrier, following notification to the
Commission and the highway authority, shall remove any grade
crossing warning devices and the grade crossing surface.
    The Commission shall also have power by its order to
require the reconstruction, minor alteration, minor
relocation, or improvement of any crossing (including the
necessary highway approaches thereto) of any railroad across
any highway or public road, pedestrian bridge, or pedestrian
subway, whether such crossing be at grade or by overhead
structure or by subway, whenever the Commission finds after a
hearing or without a hearing as otherwise provided in this
paragraph that such reconstruction, alteration, relocation, or
improvement is necessary to preserve or promote the safety or
convenience of the public or of the employees or passengers of
such rail carrier or carriers. By its original order or
supplemental orders in such case, the Commission may direct
such reconstruction, alteration, relocation, or improvement to
be made in such manner and upon such terms and conditions as
may be reasonable and necessary and may apportion the cost of
such reconstruction, alteration, relocation, or improvement
and the subsequent maintenance thereof, having regard to the
benefits, if any, accruing to the railroad or any party in
interest, between the rail carrier or carriers and public
utilities affected, or between such carrier or carriers and
public utilities and the State, county, municipality or other
public authority in interest. The cost to be so apportioned
shall include the cost of changes or alterations in the
equipment of public utilities affected as well as the cost of
the relocation, diversion or establishment of any public
highway, made necessary by such reconstruction, alteration,
relocation, or improvement of said crossing. A hearing shall
not be required in those instances when the Commission enters
an order confirming a written stipulation in which the
Commission, the public highway authority or other public
authority in interest, the rail carrier or carriers affected,
and in instances involving the use of the Grade Crossing
Protection Fund, the Illinois Department of Transportation,
agree on the reconstruction, alteration, relocation, or
improvement and the subsequent maintenance thereof and the
division of costs of such changes of any grade crossing
(including the necessary highway approaches thereto) of any
railroad across any highway, pedestrian bridge, or pedestrian
subway.
    The Commission shall also have power to enter into
stipulated agreements with a rail carrier or rail carriers or
public authorities to fund, provide, install, and maintain
safety treatments to deter trespassing on railroad property in
accordance with paragraph (1) of Section 18c-7503 at locations
approved by such rail carrier or rail carriers following a
diagnostic evaluation between the Commission and the rail
carrier or rail carriers, including any public authority in
interest or the Federal Railroad Administration, and to order
the allocation of the cost of those treatments and their
installation and maintenance from the Grade Crossing
Protection Fund. Safety treatments approved under this
paragraph by the Commission shall be deemed adequate and
appropriate.
    Every rail carrier operating in the State of Illinois
shall construct and maintain every highway crossing over its
tracks within the State so that the roadway at the
intersection shall be as flush with the rails as superelevated
curves will allow, and, unless otherwise ordered by the
Commission, shall construct and maintain the approaches
thereto at a grade of not more than 5% within the right of way
for a distance of not less the 6 feet on each side of the
centerline of such tracks; provided, that the grades at the
approaches may be maintained in excess of 5% only when
authorized by the Commission.
    Every rail carrier operating within this State shall
remove from its right of way at all railroad-highway grade
crossings within the State, such brush, shrubbery, and trees
as is reasonably practical for a distance of not less than 500
feet in either direction from each grade crossing. The
Commission shall have power, upon its own motion, or upon
complaint, and after having made proper investigation, to
require the installation of adequate and appropriate luminous
reflective warning signs, luminous flashing signals, crossing
gates illuminated at night, or other protective devices in
order to promote and safeguard the health and safety of the
public. Luminous flashing signal or crossing gate devices
installed at grade crossings, which have been approved by the
Commission, shall be deemed adequate and appropriate. The
Commission shall have authority to determine the number, type,
and location of such signs, signals, gates, or other
protective devices which, however, shall conform as near as
may be with generally recognized national standards, and the
Commission shall have authority to prescribe the division of
the cost of the installation and subsequent maintenance of
such signs, signals, gates, or other protective devices
between the rail carrier or carriers, the public highway
authority or other public authority in interest, and in
instances involving the use of the Grade Crossing Protection
Fund, the Illinois Department of Transportation. Except where
train crews provide flagging of the crossing to road users,
yield signs shall be installed at all highway intersections
with every grade crossing in this State that is not equipped
with automatic warning devices, such as luminous flashing
signals or crossing gate devices. A stop sign may be used in
lieu of the yield sign when an engineering study conducted in
cooperation with the highway authority and the Illinois
Department of Transportation has determined that a stop sign
is warranted. If the Commission has ordered the installation
of luminous flashing signal or crossing gate devices at a
grade crossing not equipped with active warning devices, the
Commission shall order the installation of temporary stop
signs at the highway intersection with the grade crossing
unless an engineering study has determined that a stop sign is
not appropriate. If a stop sign is not appropriate, the
Commission may order the installation of other appropriate
supplemental signing as determined by an engineering study.
The temporary signs shall remain in place until the luminous
flashing signal or crossing gate devices have been installed.
The rail carrier is responsible for the installation and
subsequent maintenance of any required signs. The permanent
signs shall be in place by July 1, 2011.
    No railroad may change or modify the warning device system
at a railroad-highway grade crossing, including warning
systems interconnected with highway traffic control signals,
without having first received the approval of the Commission.
The Commission shall have the further power, upon application,
upon its own motion, or upon complaint and after having made
proper investigation, to require the interconnection of grade
crossing warning devices with traffic control signals at
highway intersections located at or near railroad crossings
within the distances described by the State Manual on Uniform
Traffic Control Devices adopted pursuant to Section 11-301 of
this Code. In addition, State and local authorities may not
install, remove, modernize, or otherwise modify traffic
control signals at a highway intersection that is
interconnected or proposed to be interconnected with grade
crossing warning devices when the change affects the number,
type, or location of traffic control devices on the track
approach leg or legs of the intersection or the timing of the
railroad preemption sequence of operation until the Commission
has approved the installation, removal, modernization, or
modification. Commission approval shall be limited to
consideration of issues directly affecting the public safety
at the railroad-highway grade crossing. The electrical circuit
devices, alternate warning devices, and preemption sequences
shall conform as nearly as possible, considering the
particular characteristics of the crossing and intersection
area, to the State manual adopted by the Illinois Department
of Transportation pursuant to Section 11-301 of this Code and
such federal standards as are made applicable by subsection
(2) of this Section. In order to carry out this authority, the
Commission shall have the authority to determine the number,
type, and location of traffic control devices on the track
approach leg or legs of the intersection and the timing of the
railroad preemption sequence of operation. The Commission
shall prescribe the division of costs for installation and
maintenance of all devices required by this paragraph between
the railroad or railroads and the highway authority in
interest and in instances involving the use of the Grade
Crossing Protection Fund or a State highway, the Illinois
Department of Transportation.
    Any person who unlawfully or maliciously removes, throws
down, damages or defaces any sign, signal, gate, or other
protective device, located at or near any public grade
crossing, shall be guilty of a petty offense and fined not less
than $50 nor more than $200 for each offense. In addition to
fines levied under the provisions of this Section a person
adjudged guilty hereunder may also be directed to make
restitution for the costs of repair or replacement, or both,
necessitated by his misconduct.
    It is the public policy of the State of Illinois to enhance
public safety by establishing safe grade crossings. In order
to implement this policy, the Illinois Commerce Commission is
directed to conduct public hearings and to adopt specific
criteria by July 1, 1994, that shall be adhered to by the
Illinois Commerce Commission in determining if a grade
crossing should be opened or abolished. The following factors
shall be considered by the Illinois Commerce Commission in
developing the specific criteria for opening and abolishing
grade crossings:
        (a) timetable speed of passenger trains;
        (b) distance to an alternate crossing;
        (c) accident history for the last 5 years;
        (d) number of vehicular traffic and posted speed
    limits;
        (e) number of freight trains and their timetable
    speeds;
        (f) the type of warning device present at the grade
    crossing;
        (g) alignments of the roadway and railroad, and the
    angle of intersection of those alignments;
        (h) use of the grade crossing by trucks carrying
    hazardous materials, vehicles carrying passengers for
    hire, and school buses; and
        (i) use of the grade crossing by emergency vehicles.
    The Illinois Commerce Commission, upon petition to open or
abolish a grade crossing, shall enter an order opening or
abolishing the crossing if it meets the specific criteria
adopted by the Commission.
    Except as otherwise provided in this subsection (3), in no
instance shall a grade crossing be permanently closed without
public hearing first being held and notice of such hearing
being published in an area newspaper of local general
circulation.
    (4) Freight Trains; Radio Communications. The Commission
shall after hearing and order require that every main line
railroad freight train operating on main tracks outside of
yard limits within this State shall be equipped with a radio
communication system. The Commission after notice and hearing
may grant exemptions from the requirements of this Section as
to secondary and branch lines.
    (5) Railroad Bridges and Trestles; Walkway and Handrail.
In cases in which the Commission finds the same to be practical
and necessary for safety of railroad employees, bridges and
trestles, over and upon which railroad trains are operated,
shall include as a part thereof, a safe and suitable walkway
and handrail on one side only of such bridge or trestle, and
such handrail shall be located at the outer edge of the walkway
and shall provide a clearance of not less than 8 feet, 6
inches, from the center line of the nearest track, measured at
right angles thereto.
    (6) Packages Containing Articles for First Aid to Injured
on Trains.
        (a) All rail carriers shall provide a first aid kit
    that contains, at a minimum, those articles prescribed by
    the Commission, on each train or engine, for first aid to
    persons who may be injured in the course of the operation
    of such trains.
        (b) A vehicle, excluding a taxi cab used in an
    emergency situation, operated by a contract carrier
    transporting railroad employees in the course of their
    employment shall be equipped with a readily available
    first aid kit that contains, as a minimum, the same
    articles that are required on each train or engine.
    (7) Abandoned Bridges, Crossings, and Other Rail Plant.
The Commission shall have authority, after notice and hearing,
to order:
        (a) the removal of any abandoned railroad tracks from
    roads, streets or other thoroughfares in this State; and
        (b) the removal of abandoned overhead railroad
    structures crossing highways, waterways, or railroads.
    The Commission may equitably apportion the cost of such
actions between the rail carrier or carriers, public
utilities, and the State, county, municipality, township, road
district, or other public authority in interest.
    (8) Railroad-Highway Bridge Clearance. A vertical
clearance of not less than 23 feet above the top of rail shall
be provided for all new or reconstructed highway bridges
constructed over a railroad track. The Commission may permit a
lesser clearance if it determines that the 23-foot clearance
standard cannot be justified based on engineering,
operational, and economic conditions.
    (9) Right of Access To Railroad Property.
        (a) A community antenna television company franchised
    by a municipality or county pursuant to the Illinois
    Municipal Code or the Counties Code, respectively, shall
    not enter upon any real estate or rights-of-way in the
    possession or control of a railroad subject to the
    jurisdiction of the Illinois Commerce Commission unless
    the community antenna television company first complies
    with the applicable provisions of subparagraph (f) of
    Section 11-42-11.1 of the Illinois Municipal Code or
    subparagraph (f) of Section 5-1096 of the Counties Code.
        (b) Notwithstanding any provision of law to the
    contrary, this subsection (9) applies to all entries of
    railroad rights-of-way involving a railroad subject to the
    jurisdiction of the Illinois Commerce Commission by a
    community antenna television company and shall govern in
    the event of any conflict with any other provision of law.
        (c) This subsection (9) applies to any entry upon any
    real estate or right-of-way in the possession or control
    of a railroad subject to the jurisdiction of the Illinois
    Commerce Commission for the purpose of or in connection
    with the construction, or installation of a community
    antenna television company's system or facilities
    commenced or renewed on or after August 22, 2017 (the
    effective date of Public Act 100-251).
        (d) Nothing in Public Act 100-251 shall be construed
    to prevent a railroad from negotiating other terms and
    conditions or the resolution of any dispute in relation to
    an entry upon or right of access as set forth in this
    subsection (9).
        (e) For purposes of this subsection (9):
        "Broadband service", "cable operator", and "holder"
    have the meanings given to those terms under Section
    21-201 of the Public Utilities Act.
        "Community antenna television company" includes, in
    the case of real estate or rights-of-way in possession of
    or in control of a railroad, a holder, cable operator, or
    broadband service provider.
        (f) Beginning on August 22, 2017 (the effective date
    of Public Act 100-251), the Transportation Division of the
    Illinois Commerce Commission shall include in its annual
    Crossing Safety Improvement Program report a brief
    description of the number of cases decided by the Illinois
    Commerce Commission and the number of cases that remain
    pending before the Illinois Commerce Commission under this
    subsection (9) for the period covered by the report.
(Source: P.A. 100-251, eff. 8-22-17; 101-81, eff. 7-12-19.)
 
ARTICLE 6. SPORTS FACILITIES AUTHORITY

 
    Section 6-5. The State Finance Act is amended by changing
Section 8.25-4 as follows:
 
    (30 ILCS 105/8.25-4)  (from Ch. 127, par. 144.25-4)
    Sec. 8.25-4. All moneys in the Illinois Sports Facilities
Fund are allocated to and shall be transferred, appropriated
and used only for the purposes authorized by, and subject to,
the limitations and conditions of this Section.
    All moneys deposited pursuant to Section 13.1 of "An Act
in relation to State revenue sharing with local governmental
entities", as amended, and all moneys deposited with respect
to the $5,000,000 deposit, but not the additional $8,000,000
advance applicable before July 1, 2001, or the Advance Amount
applicable on and after that date, pursuant to Section 6 of
"The Hotel Operators' Occupation Tax Act", as amended, into
the Illinois Sports Facilities Fund shall be credited to the
Subsidy Account within the Fund. All moneys deposited with
respect to the additional $8,000,000 advance applicable before
July 1, 2001, or the Advance Amount applicable on and after
that date, but not the $5,000,000 deposit, pursuant to Section
6 of "The Hotel Operators' Occupation Tax Act", as amended,
into the Illinois Sports Facilities Fund shall be credited to
the Advance Account within the Fund.
    Beginning with fiscal year 1989 and continuing for each
fiscal year thereafter through and including fiscal year 2001,
no less than 30 days before the beginning of such fiscal year
(except as soon as may be practicable after the effective date
of this amendatory Act of 1988 with respect to fiscal year
1989) the Chairman of the Illinois Sports Facilities Authority
shall certify to the State Comptroller and the State
Treasurer, without taking into account any revenues or
receipts of the Authority, the lesser of (a) $18,000,000 and
(b) the sum of (i) the amount anticipated to be required by the
Authority during the fiscal year to pay principal of and
interest on, and other payments relating to, its obligations
issued or to be issued under Section 13 of the Illinois Sports
Facilities Authority Act, including any deposits required to
reserve funds created under any indenture or resolution
authorizing issuance of the obligations and payments to
providers of credit enhancement, (ii) the amount anticipated
to be required by the Authority during the fiscal year to pay
obligations under the provisions of any management agreement
with respect to a facility or facilities owned by the
Authority or of any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
    Beginning with fiscal year 2002 and continuing for each
fiscal year thereafter, no less than 30 days before the
beginning of such fiscal year, the Chairman of the Illinois
Sports Facilities Authority shall certify to the State
Comptroller and the State Treasurer, without taking into
account any revenues or receipts of the Authority, the lesser
of (a) an amount equal to the sum of the Advance Amount plus
$10,000,000 and (b) the sum of (i) the amount anticipated to be
required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of the
Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any indenture
or resolution authorizing issuance of the obligations and
payments to providers of credit enhancement, (ii) the amount
anticipated to be required by the Authority during the fiscal
year to pay obligations under the provisions of any management
agreement with respect to a facility or facilities owned by
the Authority or any assistance agreement with respect to any
facility for which financial assistance is provided under the
Illinois Sports Facilities Authority Act, and to pay other
capital and operating expenses of the Authority during the
fiscal year, including any deposits required to reserve funds
created for repair and replacement of capital assets and to
meet the obligations of the Authority under any management
agreement or assistance agreement, and (iii) any amounts under
(i) and (ii) above remaining unpaid from previous years.
    A copy of any certification made by the Chairman under the
preceding 2 paragraphs shall be filed with the Governor and
the Mayor of the City of Chicago. The Chairman may file an
amended certification from time to time.
    Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 1988 and thereafter
continuing on the first day of each month during each fiscal
year through and including fiscal year 2001, the Comptroller
shall order paid and the Treasurer shall pay to the Authority
the amount in the Illinois Sports Facilities Fund until (x)
the lesser of $10,000,000 or the amount appropriated for
payment to the Authority from amounts credited to the Subsidy
Account and (y) the lesser of $8,000,000 or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
    Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 2001, and thereafter
continuing on the first day of each month during each fiscal
year thereafter, the Comptroller shall order paid and the
Treasurer shall pay to the Authority the amount in the
Illinois Sports Facilities Fund until (x) the lesser of
$10,000,000 or the amount appropriated for payment to the
Authority from amounts credited to the Subsidy Account and (y)
the lesser of the Advance Amount or the difference between the
amount appropriated for payment to the Authority during the
fiscal year and $10,000,000 has been paid from amounts
credited to the Advance Account.
    Provided that all amounts deposited in the Illinois Sports
Facilities Fund and credited to the Subsidy Account, to the
extent requested pursuant to the Chairman's certification,
have been paid, on June 30, 1989, and on June 30 of each year
thereafter, all amounts remaining in the Subsidy Account of
the Illinois Sports Facilities Fund shall be transferred by
the State Treasurer one-half to the General Revenue Fund in
the State Treasury and one-half to the City Tax Fund. Provided
that all amounts appropriated from the Illinois Sports
Facilities Fund, to the extent requested pursuant to the
Chairman's certification, have been paid, on June 30, 1989,
and on June 30 of each year thereafter, all amounts remaining
in the Advance Account of the Illinois Sports Facilities Fund
shall be transferred by the State Treasurer to the General
Revenue Fund in the State Treasury.
    For purposes of this Section, the term "Advance Amount"
means, for fiscal year 2002, $22,179,000, and for subsequent
fiscal years through fiscal year 2033 2032, 105.615% of the
Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
(Source: P.A. 91-935, eff. 6-1-01.)
 
    Section 6-10. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
 
    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
    Sec. 6. Filing of returns and distribution of proceeds.
    Except as provided hereinafter in this Section, on or
before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms
in a hotel in this State during the preceding calendar month
shall file a return with the Department, stating:
        1. The name of the operator;
        2. His residence address and the address of his
    principal place of business and the address of the
    principal place of business (if that is a different
    address) from which he engages in the business of renting,
    leasing or letting rooms in a hotel in this State;
        3. Total amount of rental receipts received by him
    during the preceding calendar month from renting, leasing
    or letting rooms during such preceding calendar month;
        4. Total amount of rental receipts received by him
    during the preceding calendar month from renting, leasing
    or letting rooms to permanent residents during such
    preceding calendar month;
        5. Total amount of other exclusions from gross rental
    receipts allowed by this Act;
        6. Gross rental receipts which were received by him
    during the preceding calendar month and upon the basis of
    which the tax is imposed;
        7. The amount of tax due;
        8. Such other reasonable information as the Department
    may require.
    If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;
with the return for July, August and September of a given year
being due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
    If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 31 of the following year.
    Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
    Notwithstanding any other provision in this Act concerning
the time within which an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
    Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
    In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in
the course of his business and he shall include such value in
his return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
    Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
    The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the
Department on request.
    If any payment provided for in this Section exceeds the
operator's liabilities under this Act, as shown on an original
return, the Department may authorize the operator to credit
such excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the operator, the operator's
discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that operator shall be liable for penalties
and interest on such difference.
    There shall be deposited in the Build Illinois Fund in the
State Treasury for each State fiscal year 40% of the amount of
total net proceeds from the tax imposed by subsection (a) of
Section 3. Of the remaining 60%, $5,000,000 shall be deposited
in the Illinois Sports Facilities Fund and credited to the
Subsidy Account each fiscal year by making monthly deposits in
the amount of 1/8 of $5,000,000 plus cumulative deficiencies
in such deposits for prior months, and an additional
$8,000,000 shall be deposited in the Illinois Sports
Facilities Fund and credited to the Advance Account each
fiscal year by making monthly deposits in the amount of 1/8 of
$8,000,000 plus any cumulative deficiencies in such deposits
for prior months; provided, that for fiscal years ending after
June 30, 2001, the amount to be so deposited into the Illinois
Sports Facilities Fund and credited to the Advance Account
each fiscal year shall be increased from $8,000,000 to the
then applicable Advance Amount and the required monthly
deposits beginning with July 2001 shall be in the amount of 1/8
of the then applicable Advance Amount plus any cumulative
deficiencies in those deposits for prior months. (The deposits
of the additional $8,000,000 or the then applicable Advance
Amount, as applicable, during each fiscal year shall be
treated as advances of funds to the Illinois Sports Facilities
Authority for its corporate purposes to the extent paid to the
Authority or its trustee and shall be repaid into the General
Revenue Fund in the State Treasury by the State Treasurer on
behalf of the Authority pursuant to Section 19 of the Illinois
Sports Facilities Authority Act, as amended. If in any fiscal
year the full amount of the then applicable Advance Amount is
not repaid into the General Revenue Fund, then the deficiency
shall be paid from the amount in the Local Government
Distributive Fund that would otherwise be allocated to the
City of Chicago under the State Revenue Sharing Act.)
    For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2033 2032,
105.615% of the Advance Amount for the immediately preceding
fiscal year, rounded up to the nearest $1,000.
    Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois
Sports Facilities Fund, the amount equal to 8% of the net
revenue realized from this Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month shall be deposited in the Local Tourism Fund
each month for purposes authorized by Section 605-705 of the
Department of Commerce and Economic Opportunity Law (20 ILCS
605/605-705). Of the remaining 60% of the amount of total net
proceeds beginning on August 1, 2011 from the tax imposed by
subsection (a) of Section 3 after all required deposits in the
Illinois Sports Facilities Fund, an amount equal to 8% of the
net revenue realized from this Act plus an amount equal to 8%
of the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during the
preceding month shall be deposited as follows: 18% of such
amount shall be deposited into the Chicago Travel Industry
Promotion Fund for the purposes described in subsection (n) of
Section 5 of the Metropolitan Pier and Exposition Authority
Act and the remaining 82% of such amount shall be deposited
into the Local Tourism Fund each month for purposes authorized
by Section 605-705 of the Department of Commerce and Economic
Opportunity Law. Beginning on August 1, 1999 and ending on
July 31, 2011, an amount equal to 4.5% of the net revenue
realized from the Hotel Operators' Occupation Tax Act during
the preceding month shall be deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law.
Beginning on August 1, 2011, an amount equal to 4.5% of the net
revenue realized from this Act during the preceding month
shall be deposited as follows: 55% of such amount shall be
deposited into the Chicago Travel Industry Promotion Fund for
the purposes described in subsection (n) of Section 5 of the
Metropolitan Pier and Exposition Authority Act and the
remaining 45% of such amount deposited into the International
Tourism Fund for the purposes authorized in Section 605-707 of
the Department of Commerce and Economic Opportunity Law. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability under that Act.
    After making all these deposits, all other proceeds of the
tax imposed under subsection (a) of Section 3 shall be
deposited in the Tourism Promotion Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
    The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the operator's last State income
tax return. If the total receipts of the business as reported
in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator as hereinbefore provided for in this Section.
    If the annual information return required by this Section
is not filed when and as required the taxpayer shall be liable
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act until such
return is filed as required, the penalty to be assessed and
collected in the same manner as any other penalty provided for
in this Act.
    The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
    The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return with
the United States Government.
(Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
 
    Section 6-15. The Illinois Sports Facilities Authority Act
is amended by changing Section 13 as follows:
 
    (70 ILCS 3205/13)  (from Ch. 85, par. 6013)
    Sec. 13. Bonds and notes.
    (A) (1) The Authority may at any time and from time to time
issue bonds and notes for any corporate purpose, including the
establishment of reserves and the payment of interest and
costs of issuance. In this Act the term "bonds" includes notes
of any kind, interim certificates, refunding bonds, or any
other evidence of obligation for borrowed money issued under
this Section 13. Bonds may be issued in one or more series and
may be payable and secured either on a parity with or
separately from other bonds.
    (2) The bonds of any issue shall be payable solely from all
or any part of the property or revenues of the Authority,
including, without limitation:
        (i) Rents, rates, fees, charges or other revenues
    payable to or any receipts of the Authority, including
    amounts which are deposited pursuant to the Act with a
    trustee for bondholders;
        (ii) Payments by financial institutions, insurance
    companies, or others pursuant to letters or lines of
    credit, policies of insurance, or purchase agreements;
        (iii) Investment earnings from funds or accounts
    maintained pursuant to a bond resolution or trust
    agreement; and
        (iv) Proceeds of refunding bonds.
    (3) Bonds may be authorized by a resolution of the
Authority and may be secured by a trust agreement by and
between the Authority and a corporate trustee or trustees,
which may be any trust company or bank having the powers of a
trust company within or without the State. Bonds may:
        (i) Mature at a time or times, whether as serial bonds
    or as term bonds or both, not exceeding 40 years from their
    respective dates of issue;
        (ii) Notwithstanding the provision of "An Act to
    authorize public corporations to issue bonds, other
    evidences of indebtedness and tax anticipation warrants
    subject to interest rate limitations set forth therein",
    approved May 26, 1970, as now or hereafter amended, or any
    other provision of law, bear interest at any fixed or
    variable rate or rates determined by the method provided
    in the resolution or trust agreement;
        (iii) Be payable at a time or times, in the
    denominations and form, either coupon or registered or
    both, and carry the registration and privileges as to
    exchange, transfer or conversion and for the replacement
    of mutilated, lost, or destroyed bonds as the resolution
    or trust agreement may provide;
        (iv) Be payable in lawful money of the United States
    at a designated place;
        (v) Be subject to the terms of purchase, payment,
    redemption, refunding or refinancing that the resolution
    or trust agreement provides;
        (vi) Be executed by the manual or facsimile signatures
    of the officers of the Authority designated by the
    Authority which signatures shall be valid at delivery even
    for one who has ceased to hold office; and
        (vii) Be sold in the manner and upon the terms
    determined by the Authority.
    (B) Any resolution or trust agreement may contain
provisions which shall be a part of the contract with the
holders of the bonds as to:
        (1) Pledging, assigning or directing the use,
    investment, or disposition of all or any part of the
    revenues of the Authority or proceeds or benefits of any
    contract including, without limit, any management
    agreement or assistance agreement and conveying or
    otherwise securing any property or property rights;
        (2) The setting aside of loan funding deposits, debt
    service reserves, capitalized interest accounts,
    replacement or operating reserves, cost of issuance
    accounts and sinking funds, and the regulation,
    investment, and disposition thereof;
        (3) Limitations on the purposes to which or the
    investments in which the proceeds of sale of any issue of
    bonds or the Authority's revenues and receipts may be
    applied or made;
        (4) Limitations on the issue of additional bonds, the
    terms upon which additional bonds may be issued and
    secured, the terms upon which additional bonds may rank on
    a parity with, or be subordinate or superior to, other
    bonds;
        (5) The refunding, advance refunding or refinancing of
    outstanding bonds;
        (6) The procedure, if any, by which the terms of any
    contract with bondholders may be altered or amended and
    the amount of bonds and holders of which must consent
    thereto, and the manner in which consent shall be given;
        (7) Defining the acts or omissions which shall
    constitute a default in the duties of the Authority to
    holders of bonds and providing the rights or remedies of
    such holders in the event of a default which may include
    provisions restricting individual right of action by
    bondholders;
        (8) Providing for guarantees, pledges of property,
    letters of credit, or other security, or insurance for the
    benefit of bondholders; and
        (9) Any other matter relating to the bonds which the
    Authority determines appropriate.
    (C) No member of the Authority nor any person executing
the bonds shall be liable personally on the bonds or subject to
any personal liability by reason of the issuance of the bonds.
    (D) The Authority may enter into agreements with agents,
banks, insurers, or others for the purpose of enhancing the
marketability of or security for its bonds.
    (E) (1) A pledge by the Authority of revenues and receipts
as security for an issue of bonds or for the performance of its
obligations under any management agreement or assistance
agreement shall be valid and binding from the time when the
pledge is made.
    (2) The revenues and receipts pledged shall immediately be
subject to the lien of the pledge without any physical
delivery or further act, and the lien of any pledge shall be
valid and binding against any person having any claim of any
kind in tort, contract or otherwise against the Authority,
irrespective of whether the person has notice.
    (3) No resolution, trust agreement, management agreement
or assistance agreement or any financing statement,
continuation statement, or other instrument adopted or entered
into by the Authority need be filed or recorded in any public
record other than the records of the Authority in order to
perfect the lien against third persons, regardless of any
contrary provision of law.
    (F) The Authority may issue bonds to refund, advance
refund or refinance any of its bonds then outstanding,
including the payment of any redemption premium and any
interest accrued or to accrue to the earliest or any
subsequent date of redemption, purchase or maturity of the
bonds. Refunding or advance refunding bonds may be issued for
the public purposes of realizing savings in the effective
costs of debt service, directly or through a debt
restructuring, for alleviating impending or actual default, or
for paying principal of, redemption premium, if any, and
interest on bonds as they mature or are subject to redemption,
and may be issued in one or more series in an amount in excess
of that of the bonds to be refunded.
    (G) At no time shall the total outstanding bonds and notes
of the Authority issued under this Section 13 exceed (i)
$150,000,000 in connection with facilities owned by the
Authority or in connection with other authorized corporate
purposes of the Authority and (ii) $399,000,000 in connection
with facilities owned by a governmental owner other than the
Authority; however, the limit on the total outstanding bond
and notes set forth in this sentence shall not apply to any
refunding or restructuring bonds issued by the Authority on
and after the effective date of this amendatory Act of the
102nd General Assembly but prior to December 31, 2024. Bonds
which are being paid or retired by issuance, sale or delivery
of bonds or notes, and bonds or notes for which sufficient
funds have been deposited with the paying agent or trustee to
provide for payment of principal and interest thereon, and any
redemption premium, as provided in the authorizing resolution,
shall not be considered outstanding for the purposes of this
paragraph.
    (H) The bonds and notes of the Authority shall not be
indebtedness of the City of Chicago, of the State, or of any
political subdivision of the State other than the Authority.
The bonds and notes of the Authority are not general
obligations of the State of Illinois or the City of Chicago, or
of any other political subdivision of the State other than the
Authority, and are not secured by a pledge of the full faith
and credit of the State of Illinois or the City of Chicago, or
of any other political subdivision of the State other than the
Authority, and the holders of bonds and notes of the Authority
may not require the levy or imposition by the State or the City
of Chicago, or any other political subdivision of the State
other than the Authority, of any taxes or, except as provided
in this Act, the application of revenues or funds of the State
of Illinois or the City of Chicago or any other political
subdivision of the State other than the Authority to the
payment of bonds and notes of the Authority.
    (I) In order to provide for the payment of debt service
requirements (including amounts for reserve funds and to pay
the costs of credit enhancements) on bonds issued pursuant to
this Act, the Authority may provide in any trust agreement
securing such bonds for a pledge and assignment of its right to
all amounts to be received from the Illinois Sports Facilities
Fund and for a pledge and assignment (subject to the terms of
any management agreement or assistance agreement) of all taxes
and other amounts to be received under Section 19 of this Act
and may further provide by written notice to the State
Treasurer and State Comptroller (which notice shall constitute
a direction to those officers) for a direct payment of these
amounts to the trustee for its bondholders.
    (J) The State of Illinois pledges to and agrees with the
holders of the bonds and notes of the Authority issued
pursuant to this Act that the State will not limit or alter the
rights and powers vested in the Authority by this Act so as to
impair the terms of any contract made by the Authority with
such holders or in any way impair the rights and remedies of
such holders until such bonds and notes, together with
interest thereon, with interest on any unpaid installments of
interest, and all costs and expenses in connection with any
action or proceedings by or on behalf of such holders, are
fully met and discharged. In addition, the State pledges to
and agrees with the holders of the bonds and notes of the
Authority issued pursuant to this Act that the State will not
limit or alter the basis on which State funds are to be
allocated, deposited and paid to the Authority as provided in
this Act, or the use of such funds, so as to impair the terms
of any such contract. The Authority is authorized to include
these pledges and agreements of the State in any contract with
the holders of bonds or notes issued pursuant to this Section.
Nothing in this amendatory Act of the 102nd General Assembly
is intended to limit or alter the rights and powers of the
Authority so as to impair the terms of any contract made by the
Authority with the holders of the bonds and notes of the
Authority issued pursuant to this Act.
(Source: P.A. 91-935, eff. 6-1-01.)
 
ARTICLE 7. LAW ENFORCEMENT TRAINING

 
    Section 7-5. The Illinois Motor Vehicle Theft Prevention
and Insurance Verification Act is amended by adding Section
8.6 as follows:
 
    (20 ILCS 4005/8.6 new)
    Sec. 8.6. State Police Training and Academy Fund; Law
Enforcement Training Fund. Before April 1 of each year, each
insurer engaged in writing private passenger motor vehicle
insurance coverage that is included in Class 2 and Class 3 of
Section 4 of the Illinois Insurance Code, as a condition of its
authority to transact business in this State, shall collect
and remit to the Department of Insurance an amount equal to $4,
or a lesser amount determined by the Illinois Law Enforcement
Training Board by rule, multiplied by the insurer's total
earned car years of private passenger motor vehicle insurance
policies providing physical damage insurance coverage written
in this State during the preceding calendar year. Of the
amounts collected under this Section, the Department of
Insurance shall deposit 10% into the State Police Training and
Academy Fund and 90% into the Law Enforcement Training Fund.
 
    Section 7-10. The State Finance Act is amended by adding
Sections 5.935, 5.936, 6z-125, and 6z-126 as follows:
 
    (30 ILCS 105/5.935 new)
    Sec. 5.935. The State Police Training and Academy Fund.
 
    (30 ILCS 105/5.936 new)
    Sec. 5.936. The Law Enforcement Training Fund.
 
    (30 ILCS 105/6z-125 new)
    Sec. 6z-125. State Police Training and Academy Fund. The
State Police Training and Academy Fund is hereby created as a
special fund in the State treasury. Moneys in the Fund shall
consist of: (i) 10% of the revenue from increasing the
insurance producer license fees, as provided under subsection
(a-5) of Section 500-135 of the Illinois Insurance Code; and
(ii) 10% of the moneys collected from auto insurance policy
fees under Section 8.6 of the Illinois Motor Vehicle Theft
Prevention and Insurance Verification Act. This Fund shall be
used by the Illinois State Police to fund training and other
State Police institutions, including, but not limited to,
forensic laboratories.
 
    (30 ILCS 105/6z-126 new)
    Sec. 6z-126. Law Enforcement Training Fund. The Law
Enforcement Training Fund is hereby created as a special fund
in the State treasury. Moneys in the Fund shall consist of: (i)
90% of the revenue from increasing the insurance producer
license fees, as provided under subsection (a-5) of Section
500-135 of the Illinois Insurance Code; and (ii) 90% of the
moneys collected from auto insurance policy fees under Section
8.6 of the Illinois Motor Vehicle Theft Prevention and
Insurance Verification Act. This Fund shall be used by the
Illinois Law Enforcement Training and Standards Board to fund
law enforcement certification compliance and the development
and provision of basic courses by Board-approved academics,
and in-service courses by approved academies.
 
    Section 7-15. The Illinois Insurance Code is amended by
changing Section 500-135 as follows:
 
    (215 ILCS 5/500-135)
    (Section scheduled to be repealed on January 1, 2027)
    Sec. 500-135. Fees.
    (a) The fees required by this Article are as follows:
        (1) a fee of $215 $180 for a person who is a resident
    of Illinois, and $380 $250 for a person who is not a
    resident of Illinois, payable once every 2 years for an
    insurance producer license;
        (2) a fee of $50 for the issuance of a temporary
    insurance producer license;
        (3) a fee of $150 payable once every 2 years for a
    business entity;
        (4) an annual $50 fee for a limited line producer
    license issued under items (1) through (8) of subsection
    (a) of Section 500-100;
        (5) a $50 application fee for the processing of a
    request to take the written examination for an insurance
    producer license;
        (6) an annual registration fee of $1,000 for
    registration of an education provider;
        (7) a certification fee of $50 for each certified
    pre-licensing or continuing education course and an annual
    fee of $20 for renewing the certification of each such
    course;
        (8) a fee of $215 $180 for a person who is a resident
    of Illinois, and $380 $250 for a person who is not a
    resident of Illinois, payable once every 2 years for a car
    rental limited line license;
        (9) a fee of $200 payable once every 2 years for a
    limited lines license other than the licenses issued under
    items (1) through (8) of subsection (a) of Section
    500-100, a car rental limited line license, or a
    self-service storage facility limited line license;
        (10) a fee of $50 payable once every 2 years for a
    self-service storage facility limited line license.
    (a-5) Beginning on July 1, 2021, an amount equal to the
additional amount of revenue collected under paragraphs (1)
and (8) of subsection (a) as a result of the increase in the
fees under this amendatory Act of the 102nd General Assembly
shall be transferred annually, with 10% of that amount paid
into the State Police Training and Academy Fund and 90% of that
amount paid into the Law Enforcement Training Fund.
    (b) Except as otherwise provided, all fees paid to and
collected by the Director under this Section shall be paid
promptly after receipt thereof, together with a detailed
statement of such fees, into a special fund in the State
Treasury to be known as the Insurance Producer Administration
Fund. The moneys deposited into the Insurance Producer
Administration Fund may be used only for payment of the
expenses of the Department in the execution, administration,
and enforcement of the insurance laws of this State, and shall
be appropriated as otherwise provided by law for the payment
of those expenses with first priority being any expenses
incident to or associated with the administration and
enforcement of this Article.
(Source: P.A. 98-159, eff. 8-2-13.)
 
ARTICLE 8. INVEST IN KIDS

 
    Section 8-5. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.13 as follows:
 
    (5 ILCS 100/5-45.13 new)
    Sec. 5-45.13. Emergency rulemaking; Invest in Kids. To
provide for the expeditious and timely implementation of the
changes made to Sections 5 and 10 of, and the addition of
Section 7.5 to, the Invest in Kids Act by this amendatory Act
of the 102nd General Assembly, emergency rules implementing
the changes made to Sections 5 and 10 of, and the addition of
Section 7.5 to, the Invest in Kids Act by this amendatory Act
of the 102nd General Assembly may be adopted by the Department
of Revenue in accordance with Section 5-45. The adoption of
emergency rules authorized by Section 5-45 and this Section is
deemed to be necessary for the public interest, safety, and
welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    Section 8-10. The Invest in Kids Act is amended by
changing Sections 5, 10, and 65 and by adding Section 7.5 as
follows:
 
    (35 ILCS 40/5)
    (Section scheduled to be repealed on January 1, 2024)
    Sec. 5. Definitions. As used in this Act:
    "Authorized contribution" means the contribution amount
that is listed on the contribution authorization certificate
issued to the taxpayer.
    "Board" means the State Board of Education.
    "Contribution" means a donation made by the taxpayer
during the taxable year for providing scholarships as provided
in this Act.
    "Custodian" means, with respect to eligible students, an
Illinois resident who is a parent or legal guardian of the
eligible student or students.
    "Department" means the Department of Revenue.
    "Eligible student" means a child who:
        (1) is a member of a household whose federal adjusted
    gross income the year before he or she initially receives
    a scholarship under this program, as determined by the
    Department, does not exceed 300% of the federal poverty
    level and, once the child receives a scholarship, does not
    exceed 400% of the federal poverty level;
        (2) is eligible to attend a public elementary school
    or high school in Illinois in the semester immediately
    preceding the semester for which he or she first receives
    a scholarship or is starting school in Illinois for the
    first time when he or she first receives a scholarship;
    and
        (3) resides in Illinois while receiving a scholarship.
    "Family member" means a parent, child, or sibling, whether
by whole blood, half blood, or adoption; spouse; or stepchild.
    "Focus district" means a school district which has a
school that is either (i) a school that has one or more
subgroups in which the average student performance is at or
below the State average for the lowest 10% of student
performance in that subgroup or (ii) a school with an average
graduation rate of less than 60% and not identified for
priority.
    "Jointly administered CTE program" means a program or set
of programs within a non-public school located in Illinois, as
determined by the State Board of Education pursuant to Section
7.5 of this Act.
    "Necessary costs and fees" includes the customary charge
for instruction and use of facilities in general and the
additional fixed fees charged for specified purposes that are
required generally of non-scholarship recipients for each
academic period for which the scholarship applicant actually
enrolls, including costs associated with student assessments,
but does not include fees payable only once and other
contingent deposits that are refundable in whole or in part.
The Board may prescribe, by rules consistent with this Act,
detailed provisions concerning the computation of necessary
costs and fees.
    "Scholarship granting organization" means an entity that:
        (1) is exempt from taxation under Section 501(c)(3) of
    the Internal Revenue Code;
        (2) uses at least 95% of the qualified contributions
    received during a taxable year for scholarships;
        (3) provides scholarships to students according to the
    guidelines of this Act;
        (4) deposits and holds qualified contributions and any
    income derived from qualified contributions in an account
    that is separate from the organization's operating fund or
    other funds until such qualified contributions or income
    are withdrawn for use; and
        (5) is approved to issue certificates of receipt.
    "Technical academy" means a non-public school located in
Illinois that: (1) registers with the Board pursuant to
Section 2-3.25 of the School Code; and (2) operates or will
operate a jointly administered CTE program as the primary
focus of the school. To maintain its status as a technical
academy, the non-public school must obtain recognition from
the Board pursuant to Section 2-3.25o of the School Code
within 2 calendar years of its registration with the Board.
    "Qualified contribution" means the authorized contribution
made by a taxpayer to a scholarship granting organization for
which the taxpayer has received a certificate of receipt from
such organization.
    "Qualified school" means a non-public school located in
Illinois and recognized by the Board pursuant to Section
2-3.25o of the School Code.
    "Scholarship" means an educational scholarship awarded to
an eligible student to attend a qualified school of their
custodians' choice in an amount not exceeding the necessary
costs and fees to attend that school.
    "Taxpayer" means any individual, corporation, partnership,
trust, or other entity subject to the Illinois income tax. For
the purposes of this Act, 2 individuals filing a joint return
shall be considered one taxpayer.
(Source: P.A. 100-465, eff. 8-31-17.)
 
    (35 ILCS 40/7.5 new)
    Sec. 7.5. Determination of jointly-administered CTE
programs.
    (a) Upon its own motion, or upon petition from a qualified
school or technical academy, the State Board of Education
shall determine whether a program or set of programs offered
or proposed by a qualified school or technical academy
provides coursework and training in career and technical
education pathways aligned to industry-recognized
certifications and credentials. The State Board of Education
shall make that determination based upon whether the
industry-recognized certifications or credentials that are the
focus of a qualified school or technical academy's coursework
and training program or set of programs (i) are associated
with an occupation determined to fall under the LEADING or
EMERGING priority sectors as determined through Illinois'
Workforce Innovation and Opportunity Act Unified State Plan
and (ii) provide wages that are at least 70% of the average
annual wage in the State, as determined by the United States
Bureau of Labor Statistics.
    (b) The State Board of Education shall publish a list of
approved jointly administered CTE programs on its website and
otherwise make that list available to the public. A qualified
school or technical academy may petition the State Board of
Education to obtain a determination that a proposed program or
set of programs that it seeks to offer qualifies as a jointly
administered CTE program under subsection (a) of this Section.
A petitioner shall file one original petition in the form
provided by the State Board of Education and in the manner
specified by the State Board of Education. The petitioner may
withdraw his or her petition by submitting a written statement
to the State Board of Education indicating withdrawal. The
State Board of Education shall approve or deny a petition
within 180 days of its submission and, upon approval, shall
proceed to add the program or set of programs to the list of
approved jointly administered CTE programs. The approval or
denial of any petition is a final decision of the Board,
subject to judicial review under the Administrative Review
Law. Jurisdiction and venue are vested in the circuit court.
    (c) The State Board of Education shall evaluate the
approved jointly administered CTE programs under this Section
once every 5 years. At this time, the State Board of Education
shall determine whether these programs continue to meet the
requirements set forth in subsection (a) of this Section.
 
    (35 ILCS 40/10)
    (Section scheduled to be repealed on January 1, 2024)
    Sec. 10. Credit awards.
    (a) The Department shall award credits against the tax
imposed under subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act to taxpayers who make qualified
contributions. For contributions made under this Act, the
credit shall be equal to 75% of the total amount of qualified
contributions made by the taxpayer during a taxable year, not
to exceed a credit of $1,000,000 per taxpayer.
    (b) The aggregate amount of all credits the Department may
award under this Act in any calendar year may not exceed
$75,000,000.
    (c) Contributions made by corporations (including
Subchapter S corporations), partnerships, and trusts under
this Act may not be directed to a particular subset of schools,
a particular school, a particular group of students, or a
particular student. Contributions made by individuals under
this Act may be directed to a particular subset of schools or a
particular school but may not be directed to a particular
group of students or a particular student.
    (d) No credit shall be taken under this Act for any
qualified contribution for which the taxpayer claims a federal
income tax deduction.
    (e) Credits shall be awarded in a manner, as determined by
the Department, that is geographically proportionate to
enrollment in recognized non-public schools in Illinois. If
the cap on the aggregate credits that may be awarded by the
Department is not reached by June 1 of a given year, the
Department shall award remaining credits on a first-come,
first-served basis, without regard to the limitation of this
subsection.
    (f) Credits awarded for donations made to a technical
academy shall be awarded without regard to subsection (e), but
shall not exceed 15% of the annual statewide program cap. For
the purposes of this subsection, "technical academy" means a
technical academy that is registered with the Board within 30
days after the effective date of this amendatory Act of the
102nd General Assembly.
(Source: P.A. 100-465, eff. 8-31-17.)
 
    (35 ILCS 40/65)
    (Section scheduled to be repealed on January 1, 2024)
    Sec. 65. Credit period; repeal.
    (a) A taxpayer may take a credit under this Act for tax
years beginning on or after January 1, 2018 and ending before
January 1, 2024 2023. A taxpayer may not take a credit pursuant
to this Act for tax years beginning on or after January 1, 2024
2023.
    (b) This Act is repealed on January 1, 2025 2024.
(Source: P.A. 100-465, eff. 8-31-17.)
 
ARTICLE 9. STATE TREASURER'S CAPITAL FUND

 
    Section 9-5. The State Treasurer Act is amended by
changing Section 35 as follows:
 
    (15 ILCS 505/35)
    Sec. 35. State Treasurer may purchase real property.
    (a) Subject to the provisions of the Public Contract Fraud
Act, the State Treasurer, on behalf of the State of Illinois,
is authorized during State fiscal years 2019 and 2020 to
acquire real property located in the City of Springfield,
Illinois which the State Treasurer deems necessary to properly
carry out the powers and duties vested in him or her. Real
property acquired under this Section may be acquired subject
to any third party interests in the property that do not
prevent the State Treasurer from exercising the intended
beneficial use of such property.
    (b) Subject to the provisions of the Treasurer's
Procurement Rules, which shall be substantially in accordance
with the requirements of the Illinois Procurement Code, the
State Treasurer may:
        (1) enter into contracts relating to construction,
    reconstruction or renovation projects for any such
    buildings or lands acquired pursuant to subsection
    paragraph (a); and
        (2) equip, lease, operate and maintain those grounds,
    buildings and facilities as may be appropriate to carry
    out his or her statutory purposes and duties.
    (c) The State Treasurer may enter into agreements with any
person with respect to the use and occupancy of the grounds,
buildings, and facilities of the State Treasurer, including
concession, license, and lease agreements on terms and
conditions as the State Treasurer determines and in accordance
with the procurement processes for the Office of the State
Treasurer, which shall be substantially in accordance with the
requirements of the Illinois Procurement Code.
    (d) The exercise of the authority vested in the Treasurer
by this Section is subject to the appropriation of the
necessary funds.
    (e) State Treasurer's Capital Fund.
        (1) The State Treasurer's Capital Fund is created as a
    trust fund in the State treasury. Moneys in the Fund shall
    be utilized by the State Treasurer in the exercise of the
    authority vested in the Treasurer by subsection (b) of
    this Section. All interest earned by the investment or
    deposit of moneys accumulated in the Fund shall be
    deposited into the Fund.
        (2) Moneys in the State Treasurer's Capital Fund are
    subject to appropriation by the General Assembly.
        (3) The State Treasurer may transfer amounts from the
    State Treasurer's Administrative Fund and from the
    Unclaimed Property Trust Fund to the State Treasurer's
    Capital Fund. In no fiscal year may the total of such
    transfers exceed $250,000. The State Treasurer may accept
    gifts, grants, donations, federal funds, or other revenues
    or transfers for deposit into the State Treasurer's
    Capital Fund.
        (4) After the effective date of this amendatory Act of
    the 102nd General Assembly and prior to July 1, 2022 the
    State Treasurer and State Comptroller shall transfer from
    the CDB Special Projects Fund to the State Treasurer's
    Capital Fund an amount equal to the unexpended balance of
    funds transferred by the State Treasurer to the CDB
    Special Projects Fund in 2019 and 2020 pursuant to an
    intergovernmental agreement between the State Treasurer
    and the Capital Development Board.
(Source: P.A. 101-487, eff. 8-23-19; revised 11-21-19.)
 
    Section 9-10. The State Finance Act is amended by adding
Section 5.940 as follows:
 
    (30 ILCS 105/5.940 new)
    Sec. 5.940. The State Treasurer's Capital Fund.
 
ARTICLE 10. AMENDATORY PROVISIONS

 
    Section 10-5. The Illinois Administrative Procedure Act is
amended by adding Section 5-45.12 as follows:
 
    (5 ILCS 100/5-45.12 new)
    Sec. 5-45.12. Emergency rulemaking; Coronavirus Vaccine
Incentive Public Health Promotion. To provide for the
expeditious and timely implementation of the Coronavirus
Vaccine Incentive Public Health Promotion authorized by this
amendatory Act of the 102nd General Assembly in Section 21.14
of the Illinois Lottery Law and Section 2310-628 of the
Department of Public Health Powers and Duties Law, emergency
rules implementing the public health promotion may be adopted
by the Department of the Lottery and the Department of Public
Health in accordance with Section 5-45. The adoption of
emergency rules authorized by Section 5-45 and this Section is
deemed to be necessary for the public interest, safety, and
welfare.
    This Section is repealed one year after the effective date
of this amendatory Act of the 102nd General Assembly.
 
    Section 10-10. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois
is amended by changing Section 605-415 and by adding Sections
605-418 and 605-1065 as follows:
 
    (20 ILCS 605/605-415)
    Sec. 605-415. Job Training and Economic Development Grant
Program.
    (a) Legislative findings. The General Assembly finds that:
        (1) Despite the large number of unemployed job
    seekers, many employers are having difficulty matching the
    skills they require with the skills of workers; a similar
    problem exists in industries where overall employment may
    not be expanding but there is an acute need for skilled
    workers in particular occupations.
        (2) The State of Illinois should foster local economic
    development by linking the job training of unemployed
    disadvantaged citizens with the workforce needs of local
    business and industry.
        (3) Employers often need assistance in developing
    training resources that will provide work opportunities
    for individuals that are under-represented and or have
    barriers to participating in the workforce disadvantaged
    populations.
    (b) Definitions. As used in this Section:
    "Eligible Entities" means employers, private nonprofit
organizations (which may include a faith-based organization)
federal Workforce Innovation and Opportunity Act (WIOA)
administrative entities, Community Action Agencies, industry
associations, and public or private educational institutions,
that have demonstrated expertise and effectiveness in
administering workforce development programs.
    "Target population" means persons who are unemployed,
under-employed, or under-represented that have one or more
barriers to employment as defined for "individual with a
barrier to employment" in the federal Workforce Innovation and
Opportunity Act ("WIOA"), 29 U.S.C. 3102(24).
    "Eligible Training Provider" means an organization, such
as a public or private college or university, an industry
association, registered apprenticeship program or a
community-based organization that is approved to provide
training services by the appropriate accrediting body.
    "Barrier Reduction Funding" means flexible funding through
a complementary grant agreement, contract, or budgetary line
to increase family stability and job retention by covering
accumulated emergency costs for basic needs, such as
housing-related expenses (rent, utilities, etc.),
transportation, child care, digital technology needs,
education needs, mental health services, substance abuse
services, income support, and work-related supplies that are
not typically covered by programmatic supportive services.
    "Youth" means an individual aged 16-24 who faces one or
more barriers to education, training, and employment.
    "Community based provider" means a not-for-profit
organization, with local boards of directors, that directly
provides job training services.
    "Disadvantaged persons" has the same meaning as in Titles
II-A and II-C of the federal Job Training Partnership Act.
    "Training partners" means a community-based provider and
one or more employers who have established training and
placement linkages.
    (c) The Job Training and Economic Development (JTED) Grant
Program may leverage funds from lump sum appropriations with
an aligning purpose and funds appropriated specifically for
the JTED program. Expenditures from an appropriation of funds
from the State CURE Fund shall be for purposes permitted by
Section 9901 of the American Rescue Plan Act of 2021, and all
related federal guidance. The Director shall make grants to
Eligible Entities as described in this section. The grants
shall be made to support the following: