Public Act 103-0561
 
SB0850 EnrolledLRB103 03308 RPS 48314 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 1. Short title. This Act may be cited as the
Grocery Initiative Act.
 
    Section 5. Definitions. In this Act:
    "Cooperative" means an organization that is organized
according to the Co-operative Act.
    "Department" means the Department of Commerce and Economic
Opportunity.
    "Food desert" means a census tract that:
        (1) meets one of the following poverty standards:
            (A) the census tract has a poverty rate of at least
        20%; or
            (B) the census tract is not located within a
        metropolitan statistical area and has a median family
        income that is less than or equal to 80% of the
        statewide median household income; or
            (C) the census tract is located within a
        metropolitan statistical area and has a median family
        income that is less than or equal to 80% of the greater
        of (i) the statewide median household income or (ii)
        the metropolitan area median family income; and
        (2) meets one of the following population density and
    food accessibility standards:
            (A) the census tract is a rural tract, and at least
        33% of the population of the tract or at least 500
        residents in the tract reside more than 10 miles from
        the nearest grocery store; or
            (B) the census tract is an urban tract, and at
        least 33% of the population of the tract or at least
        500 residents in the tract reside more than one-half
        mile from the nearest grocery store.
    The Department may also designate an area that does not
meet the standards set forth in this definition as a food
desert if the designation is made in accordance with criteria
established by the Department by rule using data that
includes, but is not limited to, poverty metrics and access to
existing grocery stores.
    "Grocery store" means an existing or planned retail
establishment that: (1) has or will have a primary business of
selling a variety of grocery products, including fresh
produce; (2) derives or will derive no more than 30% of its
revenue from sales of tobacco and alcohol in any given year;
(3) is or will be classified as a supermarket or other grocery
retailer in the 2022 North American Industry Classification
System under code 445110; (4) accepts or will accept
Supplemental Nutrition Assistance Program benefits and Special
Supplemental Nutrition Program for Women, Infants, and
Children benefits; and (5) provides or will provide for the
retail sale of a substantial variety of perishable foods,
including fresh or frozen dairy products, fresh produce, and
fresh meats, poultry, and fish.
    "Local governmental unit" means any county, municipality,
township, special district, or unit that is designated as a
unit of local government by law and exercises limited
governmental powers or powers in respect to limited
governmental subjects. "Local governmental unit" also includes
any school district or community college district.
    "Not-for-profit corporation" means an organization or
institution that is organized and conducted on a
not-for-profit basis with no personal profit inuring to anyone
as a result of the operation and that is organized according to
the General Not For Profit Corporation Act of 1986.
    "Rural tract" means a census tract that is not an urban
tract.
    "Urban tract" means a census tract having its geographic
centroid in an urban area, as defined by the Bureau of the
Census for the most recent year in which all relevant data to
identify food deserts is available.
 
    Section 10. Grocery Initiative Study. The Department
shall, subject to appropriation, study food insecurity in
urban and rural food deserts. The study may include an
exploration of the reasons for current market failures,
potential policy solutions, geographic trends, and the need
for independent grocers, and it shall identify communities at
risk of becoming food deserts. The study may also include a
disparity study to assess the need for aspirational goals for
ownership among minority, women, and persons with a disability
as defined in the Business Enterprise for Minorities, Women,
and Persons with Disabilities Act. The Department may enter
into contracts, grants, or other agreements to complete this
study. This report shall be submitted to the General Assembly
by December 31, 2024. This Section is repealed on January 1,
2026.
 
    Section 15. Grocery Initiative Grants and Financial
Support.
    (a) The Department shall, subject to appropriation,
establish the Grocery Initiative to expand access to healthy
foods in food deserts in Illinois and areas at risk of becoming
food deserts in Illinois by providing grants and other forms
of financial assistance to independently owned for-profit
grocery stores, cooperative grocery stores, or not-for-profit
grocery stores, as well as grocery stores owned and operated
by local governmental units. The Department may enter into
contracts, grants, or other agreements to administer these
grants and other forms of financial assistance. The Department
may, by rule, place limits on the size of the grocery stores
that are eligible for grants and other financial assistance
under this Act, including, but not limited to, limits on the
annual revenue or projected revenue of the applicant, number
of full-time employees, or square footage of the facilities.
The Department may prioritize grant awards and loan funding to
applicants based on poverty rates, income, geographic
diversity, local ownership, access to grocery stores in the
area surrounding proposed project locations, and other factors
as determined by the Department. The Department may award
grants or provide loans for any one or more of the following:
        (1) market and site feasibility studies, promotional
    materials, and marketing;
        (2) salaries and benefits for workers;
        (3) rent or a down payment to acquire a facility;
        (4) purchase of ownership of a grocery store as part
    of establishing a new grocery store;
        (5) capital improvements, planning, renovations, land
    acquisition, demolition, durable and non-durable equipment
    purchases; or
        (6) other costs as determined eligible by the
    Department.
    (b) The Department may, subject to appropriation, provide
grants for equipment upgrades for existing independently owned
for-profit grocery stores, cooperative grocery stores, or
not-for-profit grocery stores. The Department shall use no
more than 20% of total program funding for this purpose.
Equipment upgrades shall be focused on providing access to
equipment that is energy efficient.
 
    Section 20. Technical Assistance.
    (a) The Department shall, subject to appropriation,
provide technical assistance to grantees awarded grants under
the Act, and other small, independently owned grocery stores
to ensure their long-term viability and business success.
Technical assistance, online resources, and materials provided
shall include, but shall not be limited to, business planning,
marketing, financing, supply chain management, and workforce
development assistance.
    (b) The Department may enter into grants, contracts, or
other agreements to provide assistance. At least one technical
assistance provider shall be located in a county with a
population of at least 3,000,000 inhabitants, and at least one
provider shall be located in a county with a population of less
than 400,000 inhabitants.
 
    Section 25. Rulemaking. The Department shall adopt rules
to implement and administer this Act.
 
    Section 30. The Illinois Enterprise Zone Act is amended by
changing Section 5.5 as follows:
 
    (20 ILCS 655/5.5)   (from Ch. 67 1/2, par. 609.1)
    Sec. 5.5. High Impact Business.
    (a) In order to respond to unique opportunities to assist
in the encouragement, development, growth, and expansion of
the private sector through large scale investment and
development projects, the Department is authorized to receive
and approve applications for the designation of "High Impact
Businesses" in Illinois, for an initial term of 20 years with
an option for renewal for a term not to exceed 20 years,
subject to the following conditions:
        (1) such applications may be submitted at any time
    during the year;
        (2) such business is not located, at the time of
    designation, in an enterprise zone designated pursuant to
    this Act;
        (3) the business intends to do, commits to do, or is
    one or more of the following:
            (A) the business intends to make a minimum
        investment of $12,000,000 which will be placed in
        service in qualified property and intends to create
        500 full-time equivalent jobs at a designated location
        in Illinois or intends to make a minimum investment of
        $30,000,000 which will be placed in service in
        qualified property and intends to retain 1,500
        full-time retained jobs at a designated location in
        Illinois. The terms "placed in service" and "qualified
        property" have the same meanings as described in
        subsection (h) of Section 201 of the Illinois Income
        Tax Act; or
            (B) the business intends to establish a new
        electric generating facility at a designated location
        in Illinois. "New electric generating facility", for
        purposes of this Section, means a newly constructed
        electric generation plant or a newly constructed
        generation capacity expansion at an existing electric
        generation plant, including the transmission lines and
        associated equipment that transfers electricity from
        points of supply to points of delivery, and for which
        such new foundation construction commenced not sooner
        than July 1, 2001. Such facility shall be designed to
        provide baseload electric generation and shall operate
        on a continuous basis throughout the year; and (i)
        shall have an aggregate rated generating capacity of
        at least 1,000 megawatts for all new units at one site
        if it uses natural gas as its primary fuel and
        foundation construction of the facility is commenced
        on or before December 31, 2004, or shall have an
        aggregate rated generating capacity of at least 400
        megawatts for all new units at one site if it uses coal
        or gases derived from coal as its primary fuel and
        shall support the creation of at least 150 new
        Illinois coal mining jobs, or (ii) shall be funded
        through a federal Department of Energy grant before
        December 31, 2010 and shall support the creation of
        Illinois coal-mining jobs, or (iii) shall use coal
        gasification or integrated gasification-combined cycle
        units that generate electricity or chemicals, or both,
        and shall support the creation of Illinois coal-mining
        jobs. The term "placed in service" has the same
        meaning as described in subsection (h) of Section 201
        of the Illinois Income Tax Act; or
            (B-5) the business intends to establish a new
        gasification facility at a designated location in
        Illinois. As used in this Section, "new gasification
        facility" means a newly constructed coal gasification
        facility that generates chemical feedstocks or
        transportation fuels derived from coal (which may
        include, but are not limited to, methane, methanol,
        and nitrogen fertilizer), that supports the creation
        or retention of Illinois coal-mining jobs, and that
        qualifies for financial assistance from the Department
        before December 31, 2010. A new gasification facility
        does not include a pilot project located within
        Jefferson County or within a county adjacent to
        Jefferson County for synthetic natural gas from coal;
        or
            (C) the business intends to establish production
        operations at a new coal mine, re-establish production
        operations at a closed coal mine, or expand production
        at an existing coal mine at a designated location in
        Illinois not sooner than July 1, 2001; provided that
        the production operations result in the creation of
        150 new Illinois coal mining jobs as described in
        subdivision (a)(3)(B) of this Section, and further
        provided that the coal extracted from such mine is
        utilized as the predominant source for a new electric
        generating facility. The term "placed in service" has
        the same meaning as described in subsection (h) of
        Section 201 of the Illinois Income Tax Act; or
            (D) the business intends to construct new
        transmission facilities or upgrade existing
        transmission facilities at designated locations in
        Illinois, for which construction commenced not sooner
        than July 1, 2001. For the purposes of this Section,
        "transmission facilities" means transmission lines
        with a voltage rating of 115 kilovolts or above,
        including associated equipment, that transfer
        electricity from points of supply to points of
        delivery and that transmit a majority of the
        electricity generated by a new electric generating
        facility designated as a High Impact Business in
        accordance with this Section. The term "placed in
        service" has the same meaning as described in
        subsection (h) of Section 201 of the Illinois Income
        Tax Act; or
            (E) the business intends to establish a new wind
        power facility at a designated location in Illinois.
        For purposes of this Section, "new wind power
        facility" means a newly constructed electric
        generation facility, a newly constructed expansion of
        an existing electric generation facility, or the
        replacement of an existing electric generation
        facility, including the demolition and removal of an
        electric generation facility irrespective of whether
        it will be replaced, placed in service or replaced on
        or after July 1, 2009, that generates electricity
        using wind energy devices, and such facility shall be
        deemed to include any permanent structures associated
        with the electric generation facility and all
        associated transmission lines, substations, and other
        equipment related to the generation of electricity
        from wind energy devices. For purposes of this
        Section, "wind energy device" means any device, with a
        nameplate capacity of at least 0.5 megawatts, that is
        used in the process of converting kinetic energy from
        the wind to generate electricity; or
            (E-5) the business intends to establish a new
        utility-scale solar facility at a designated location
        in Illinois. For purposes of this Section, "new
        utility-scale solar power facility" means a newly
        constructed electric generation facility, or a newly
        constructed expansion of an existing electric
        generation facility, placed in service on or after
        July 1, 2021, that (i) generates electricity using
        photovoltaic cells and (ii) has a nameplate capacity
        that is greater than 5,000 kilowatts, and such
        facility shall be deemed to include all associated
        transmission lines, substations, energy storage
        facilities, and other equipment related to the
        generation and storage of electricity from
        photovoltaic cells; or
            (F) the business commits to (i) make a minimum
        investment of $500,000,000, which will be placed in
        service in a qualified property, (ii) create 125
        full-time equivalent jobs at a designated location in
        Illinois, (iii) establish a fertilizer plant at a
        designated location in Illinois that complies with the
        set-back standards as described in Table 1: Initial
        Isolation and Protective Action Distances in the 2012
        Emergency Response Guidebook published by the United
        States Department of Transportation, (iv) pay a
        prevailing wage for employees at that location who are
        engaged in construction activities, and (v) secure an
        appropriate level of general liability insurance to
        protect against catastrophic failure of the fertilizer
        plant or any of its constituent systems; in addition,
        the business must agree to enter into a construction
        project labor agreement including provisions
        establishing wages, benefits, and other compensation
        for employees performing work under the project labor
        agreement at that location; for the purposes of this
        Section, "fertilizer plant" means a newly constructed
        or upgraded plant utilizing gas used in the production
        of anhydrous ammonia and downstream nitrogen
        fertilizer products for resale; for the purposes of
        this Section, "prevailing wage" means the hourly cash
        wages plus fringe benefits for training and
        apprenticeship programs approved by the U.S.
        Department of Labor, Bureau of Apprenticeship and
        Training, health and welfare, insurance, vacations and
        pensions paid generally, in the locality in which the
        work is being performed, to employees engaged in work
        of a similar character on public works; this paragraph
        (F) applies only to businesses that submit an
        application to the Department within 60 days after
        July 25, 2013 (the effective date of Public Act
        98-109); or and
            (G) the business is an existing or planned grocery
        store, as that term is defined in Section 5 of the
        Grocery Initiative Act, and receives financial support
        under that Act within the 10 years before submitting
        its application under this Act; and
        (4) no later than 90 days after an application is
    submitted, the Department shall notify the applicant of
    the Department's determination of the qualification of the
    proposed High Impact Business under this Section.
    (b) Businesses designated as High Impact Businesses
pursuant to subdivision (a)(3)(A) of this Section shall
qualify for the credits and exemptions described in the
following Acts: Section 9-222 and Section 9-222.1A of the
Public Utilities Act, subsection (h) of Section 201 of the
Illinois Income Tax Act, and Section 1d of the Retailers'
Occupation Tax Act; provided that these credits and exemptions
described in these Acts shall not be authorized until the
minimum investments set forth in subdivision (a)(3)(A) of this
Section have been placed in service in qualified properties
and, in the case of the exemptions described in the Public
Utilities Act and Section 1d of the Retailers' Occupation Tax
Act, the minimum full-time equivalent jobs or full-time
retained jobs set forth in subdivision (a)(3)(A) of this
Section have been created or retained. Businesses designated
as High Impact Businesses under this Section shall also
qualify for the exemption described in Section 5l of the
Retailers' Occupation Tax Act. The credit provided in
subsection (h) of Section 201 of the Illinois Income Tax Act
shall be applicable to investments in qualified property as
set forth in subdivision (a)(3)(A) of this Section.
    (b-5) Businesses designated as High Impact Businesses
pursuant to subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C),
and (a)(3)(D), and (a)(3)(G) of this Section shall qualify for
the credits and exemptions described in the following Acts:
Section 51 of the Retailers' Occupation Tax Act, Section 9-222
and Section 9-222.1A of the Public Utilities Act, and
subsection (h) of Section 201 of the Illinois Income Tax Act;
however, the credits and exemptions authorized under Section
9-222 and Section 9-222.1A of the Public Utilities Act, and
subsection (h) of Section 201 of the Illinois Income Tax Act
shall not be authorized until the new electric generating
facility, the new gasification facility, the new transmission
facility, or the new, expanded, or reopened coal mine, or the
existing or planned grocery store is operational, except that
a new electric generating facility whose primary fuel source
is natural gas is eligible only for the exemption under
Section 5l of the Retailers' Occupation Tax Act.
    (b-6) Businesses designated as High Impact Businesses
pursuant to subdivision (a)(3)(E) or (a)(3)(E-5) of this
Section shall qualify for the exemptions described in Section
5l of the Retailers' Occupation Tax Act; any business so
designated as a High Impact Business being, for purposes of
this Section, a "Wind Energy Business".
    (b-7) Beginning on January 1, 2021, businesses designated
as High Impact Businesses by the Department shall qualify for
the High Impact Business construction jobs credit under
subsection (h-5) of Section 201 of the Illinois Income Tax Act
if the business meets the criteria set forth in subsection (i)
of this Section. The total aggregate amount of credits awarded
under the Blue Collar Jobs Act (Article 20 of Public Act 101-9)
shall not exceed $20,000,000 in any State fiscal year.
    (c) High Impact Businesses located in federally designated
foreign trade zones or sub-zones are also eligible for
additional credits, exemptions and deductions as described in
the following Acts: Section 9-221 and Section 9-222.1 of the
Public Utilities Act; and subsection (g) of Section 201, and
Section 203 of the Illinois Income Tax Act.
    (d) Except for businesses contemplated under subdivision
(a)(3)(E), or (a)(3)(E-5), (a)(3)(G) of this Section, existing
Illinois businesses which apply for designation as a High
Impact Business must provide the Department with the
prospective plan for which 1,500 full-time retained jobs would
be eliminated in the event that the business is not
designated.
    (e) Except for businesses new wind power facilities
contemplated under subdivision (a)(3)(E) or subdivision
(a)(3)(G) of this Section, new proposed facilities which apply
for designation as High Impact Business must provide the
Department with proof of alternative non-Illinois sites which
would receive the proposed investment and job creation in the
event that the business is not designated as a High Impact
Business.
    (f) Except for businesses contemplated under subdivision
(a)(3)(E) or subdivision (a)(3)(G) of this Section, in the
event that a business is designated a High Impact Business and
it is later determined after reasonable notice and an
opportunity for a hearing as provided under the Illinois
Administrative Procedure Act, that the business would have
placed in service in qualified property the investments and
created or retained the requisite number of jobs without the
benefits of the High Impact Business designation, the
Department shall be required to immediately revoke the
designation and notify the Director of the Department of
Revenue who shall begin proceedings to recover all wrongfully
exempted State taxes with interest. The business shall also be
ineligible for all State funded Department programs for a
period of 10 years.
    (g) The Department shall revoke a High Impact Business
designation if the participating business fails to comply with
the terms and conditions of the designation.
    (h) Prior to designating a business, the Department shall
provide the members of the General Assembly and Commission on
Government Forecasting and Accountability with a report
setting forth the terms and conditions of the designation and
guarantees that have been received by the Department in
relation to the proposed business being designated.
    (i) High Impact Business construction jobs credit.
Beginning on January 1, 2021, a High Impact Business may
receive a tax credit against the tax imposed under subsections
(a) and (b) of Section 201 of the Illinois Income Tax Act in an
amount equal to 50% of the amount of the incremental income tax
attributable to High Impact Business construction jobs credit
employees employed in the course of completing a High Impact
Business construction jobs project. However, the High Impact
Business construction jobs credit may equal 75% of the amount
of the incremental income tax attributable to High Impact
Business construction jobs credit employees if the High Impact
Business construction jobs credit project is located in an
underserved area.
    The Department shall certify to the Department of Revenue:
(1) the identity of taxpayers that are eligible for the High
Impact Business construction jobs credit; and (2) the amount
of High Impact Business construction jobs credits that are
claimed pursuant to subsection (h-5) of Section 201 of the
Illinois Income Tax Act in each taxable year. Any business
entity that receives a High Impact Business construction jobs
credit shall maintain a certified payroll pursuant to
subsection (j) of this Section.
    As used in this subsection (i):
    "High Impact Business construction jobs credit" means an
amount equal to 50% (or 75% if the High Impact Business
construction project is located in an underserved area) of the
incremental income tax attributable to High Impact Business
construction job employees. The total aggregate amount of
credits awarded under the Blue Collar Jobs Act (Article 20 of
Public Act 101-9) shall not exceed $20,000,000 in any State
fiscal year
    "High Impact Business construction job employee" means a
laborer or worker who is employed by an Illinois contractor or
subcontractor in the actual construction work on the site of a
High Impact Business construction job project.
    "High Impact Business construction jobs project" means
building a structure or building or making improvements of any
kind to real property, undertaken and commissioned by a
business that was designated as a High Impact Business by the
Department. The term "High Impact Business construction jobs
project" does not include the routine operation, routine
repair, or routine maintenance of existing structures,
buildings, or real property.
    "Incremental income tax" means the total amount withheld
during the taxable year from the compensation of High Impact
Business construction job employees.
    "Underserved area" means a geographic area that meets one
or more of the following conditions:
        (1) the area has a poverty rate of at least 20%
    according to the latest American Community Survey;
        (2) 35% or more of the families with children in the
    area are living below 130% of the poverty line, according
    to the latest American Community Survey;
        (3) at least 20% of the households in the area receive
    assistance under the Supplemental Nutrition Assistance
    Program (SNAP); or
        (4) the area has an average unemployment rate, as
    determined by the Illinois Department of Employment
    Security, that is more than 120% of the national
    unemployment average, as determined by the U.S. Department
    of Labor, for a period of at least 2 consecutive calendar
    years preceding the date of the application.
    (j) Each contractor and subcontractor who is engaged in
and executing a High Impact Business Construction jobs
project, as defined under subsection (i) of this Section, for
a business that is entitled to a credit pursuant to subsection
(i) of this Section shall:
        (1) make and keep, for a period of 5 years from the
    date of the last payment made on or after June 5, 2019 (the
    effective date of Public Act 101-9) on a contract or
    subcontract for a High Impact Business Construction Jobs
    Project, records for all laborers and other workers
    employed by the contractor or subcontractor on the
    project; the records shall include:
            (A) the worker's name;
            (B) the worker's address;
            (C) the worker's telephone number, if available;
            (D) the worker's social security number;
            (E) the worker's classification or
        classifications;
            (F) the worker's gross and net wages paid in each
        pay period;
            (G) the worker's number of hours worked each day;
            (H) the worker's starting and ending times of work
        each day;
            (I) the worker's hourly wage rate;
            (J) the worker's hourly overtime wage rate;
            (K) the worker's race and ethnicity; and
            (L) the worker's gender;
        (2) no later than the 15th day of each calendar month,
    provide a certified payroll for the immediately preceding
    month to the taxpayer in charge of the High Impact
    Business construction jobs project; within 5 business days
    after receiving the certified payroll, the taxpayer shall
    file the certified payroll with the Department of Labor
    and the Department of Commerce and Economic Opportunity; a
    certified payroll must be filed for only those calendar
    months during which construction on a High Impact Business
    construction jobs project has occurred; the certified
    payroll shall consist of a complete copy of the records
    identified in paragraph (1) of this subsection (j), but
    may exclude the starting and ending times of work each
    day; the certified payroll shall be accompanied by a
    statement signed by the contractor or subcontractor or an
    officer, employee, or agent of the contractor or
    subcontractor which avers that:
            (A) he or she has examined the certified payroll
        records required to be submitted by the Act and such
        records are true and accurate; and
            (B) the contractor or subcontractor is aware that
        filing a certified payroll that he or she knows to be
        false is a Class A misdemeanor.
    A general contractor is not prohibited from relying on a
certified payroll of a lower-tier subcontractor, provided the
general contractor does not knowingly rely upon a
subcontractor's false certification.
    Any contractor or subcontractor subject to this
subsection, and any officer, employee, or agent of such
contractor or subcontractor whose duty as an officer,
employee, or agent it is to file a certified payroll under this
subsection, who willfully fails to file such a certified
payroll on or before the date such certified payroll is
required by this paragraph to be filed and any person who
willfully files a false certified payroll that is false as to
any material fact is in violation of this Act and guilty of a
Class A misdemeanor.
    The taxpayer in charge of the project shall keep the
records submitted in accordance with this subsection on or
after June 5, 2019 (the effective date of Public Act 101-9) for
a period of 5 years from the date of the last payment for work
on a contract or subcontract for the High Impact Business
construction jobs project.
    The records submitted in accordance with this subsection
shall be considered public records, except an employee's
address, telephone number, and social security number, and
made available in accordance with the Freedom of Information
Act. The Department of Labor shall share the information with
the Department in order to comply with the awarding of a High
Impact Business construction jobs credit. A contractor,
subcontractor, or public body may retain records required
under this Section in paper or electronic format.
    (k) Upon 7 business days' notice, each contractor and
subcontractor shall make available for inspection and copying
at a location within this State during reasonable hours, the
records identified in this subsection (j) to the taxpayer in
charge of the High Impact Business construction jobs project,
its officers and agents, the Director of the Department of
Labor and his or her deputies and agents, and to federal,
State, or local law enforcement agencies and prosecutors.
    (l) The changes made to this Section by this amendatory
Act of the 102nd General Assembly, other than the changes in
subsection (a), apply to high impact businesses that submit
applications on or after the effective date of this amendatory
Act of the 102nd General Assembly.
(Source: P.A. 101-9, eff. 6-5-19; 102-108, eff. 1-1-22;
102-558, eff. 8-20-21; 102-605, eff. 8-27-21; 102-662, eff.
9-15-21; 102-673, eff. 11-30-21; 102-813, eff. 5-13-22;
102-1125, eff. 2-3-23.)
 
    Section 35. The Public Utilities Act is amended by
changing Section 9-222.1A as follows:
 
    (220 ILCS 5/9-222.1A)
    Sec. 9-222.1A. High impact business. Beginning on August
1, 1998 and thereafter, a business enterprise that is
certified as a High Impact Business by the Department of
Commerce and Economic Opportunity (formerly Department of
Commerce and Community Affairs) is exempt from the tax imposed
by Section 2-4 of the Electricity Excise Tax Law, if the High
Impact Business is registered to self-assess that tax, and is
exempt from any additional charges added to the business
enterprise's utility bills as a pass-on of State utility taxes
under Section 9-222 of this Act, to the extent the tax or
charges are exempted by the percentage specified by the
Department of Commerce and Economic Opportunity for State
utility taxes, provided the business enterprise meets the
following criteria:
        (1) (A) it intends either (i) to make a minimum
        eligible investment of $12,000,000 that will be placed
        in service in qualified property in Illinois and is
        intended to create at least 500 full-time equivalent
        jobs at a designated location in Illinois; or (ii) to
        make a minimum eligible investment of $30,000,000 that
        will be placed in service in qualified property in
        Illinois and is intended to retain at least 1,500
        full-time equivalent jobs at a designated location in
        Illinois; or
            (B) it meets the criteria of subdivision
        (a)(3)(B), (a)(3)(C), (a)(3)(D), or (a)(3)(F), or
        (a)(3)(G) of Section 5.5 of the Illinois Enterprise
        Zone Act;
        (2) it is designated as a High Impact Business by the
    Department of Commerce and Economic Opportunity; and
        (3) it is certified by the Department of Commerce and
    Economic Opportunity as complying with the requirements
    specified in clauses (1) and (2) of this Section.
    The Department of Commerce and Economic Opportunity shall
determine the period during which the exemption from the
Electricity Excise Tax Law and the charges imposed under
Section 9-222 are in effect and shall specify the percentage
of the exemption from those taxes or additional charges.
    The Department of Commerce and Economic Opportunity is
authorized to promulgate rules and regulations to carry out
the provisions of this Section, including procedures for
complying with the requirements specified in clauses (1) and
(2) of this Section and procedures for applying for the
exemptions authorized under this Section; to define the
amounts and types of eligible investments that business
enterprises must make in order to receive State utility tax
exemptions or exemptions from the additional charges imposed
under Section 9-222 and this Section; to approve such utility
tax exemptions for business enterprises whose investments are
not yet placed in service; and to require that business
enterprises granted tax exemptions or exemptions from
additional charges under Section 9-222 repay the exempted
amount if the business enterprise fails to comply with the
terms and conditions of the certification.
    Upon certification of the business enterprises by the
Department of Commerce and Economic Opportunity, the
Department of Commerce and Economic Opportunity shall notify
the Department of Revenue of the certification. The Department
of Revenue shall notify the public utilities of the exemption
status of business enterprises from the tax or pass-on charges
of State utility taxes. The exemption status shall take effect
within 3 months after certification of the business
enterprise.
(Source: P.A. 102-1125, eff. 2-3-23.)

Effective Date: 1/1/2024