Public Act 102-0016

SB2017 Enrolled LRB102 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 This Section is repealed June 30, 2021.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Section is repealed June 30, 2021.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 This Section is repealed June 30, 2021.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(Section scheduled to be repealed on July 1, 2021)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This Section is repealed July 1, 2022 2021.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:

(1) Creating customized training with employers to

support, train, and employ individuals in the targeted

population for this program including the unemployed,

under-employed, or under-represented that have one or more

barriers to employment.

(2) Coordinating partnerships between Eligible

Entities, employers, and educational entities, to develop

and operate regional or local strategies for in-demand

industries identified in the Department's 5-year Economic

Plan and the State's WIOA Unified Plan. These strategies

must be part of a career pathway for demand occupations

that result in certification or credentials for the

targeted populations.

(3) Leveraging funding from a Barrier Reduction Fund

to provide supportive services (e.g. transportation, child

care, mental health services, substance abuse services,

and income support) for targeted populations including

youth participants in workforce development programs to

assist with a transition to post-secondary education or

full-time employment and a career.

(4) Establishing policies for resource and service

coordination and to provide funding for services that

attempt to reduce employment barriers such as

housing-related expenses (rent, utilities, etc.), child

care, digital technology needs, counseling, relief from

fines and fees, education needs, and work-related supplies

that are not typically covered by programmatic supportive

services.

(5) Developing work-based learning and subsidized (or

"transitional") employment opportunities with employers,

to support the target populations including youth that

require on-the-job experience to gain employability

skills, work history, and a network to enter the

workforce.

(6) Using funding for case management support,

subsidies for employee wages, and grants to eligible

entities in each region, as feasible, to administer

transitional job training programs.

(c) From funds appropriated for that purpose, the

Department of Commerce and Economic Opportunity shall

administer a Job Training and Economic Development Grant

Program. The Director shall make grants to community-based

providers. The grants shall be made to support the following:

(1) Partnerships between community-based providers and

employers for the customized training of existing

low-skilled, low-wage employees and newly hired

disadvantaged persons.

(2) Partnerships between community-based providers and

employers to develop and operate training programs that

link the work force needs of local industry with the job

training of disadvantaged persons.

(d) For projects created under paragraph (1) of subsection

(c):

(1) The Department shall give a priority to projects

that include an in-kind match by an employer in

partnership with an Eligible Entity a community-based

provider and projects that use instructional materials and

training instructors directly used in the specific

industry sector of the partnership employer.

(2) Participating employers should be active

participants in identifying the skills needed for their

jobs to ensure the training is appropriate for the

targeted populations.

(3) Eligible entities shall assess the employment

barriers and needs of local residents and work in

partnership with Local Workforce Innovation Areas and

local economic development organizations to identify the

priority workforce needs of the local industries. These

must align with the WIOA Unified, Regional, and Local

level plans as well as the Department's 5-year Economic

Plan.

(4) Eligible Entities and Eligible Training Providers

shall work together to design programs with maximum

benefits to local disadvantaged persons and local

employers.

(5) Employers must be involved in identifying specific

skill-training needs, planning curriculum, assisting in

training activities, providing job opportunities, and

coordinating job retention for people hired after training

through this program and follow-up support.

(6) Eligible Entities shall serve persons who are

unemployed, under-employed, or under-represented and that

have one or more barriers to employment.

(e) The Department may make available Barrier Reduction

Funding to support complementary workforce development and job

training efforts.

(2) The partnership employer must be an active

participant in the curriculum development and train

primarily disadvantaged populations.

(e) For projects created under paragraph (2) of subsection

(c):

(1) Community based organizations shall assess the

employment barriers and needs of local residents and work

in partnership with local economic development

organizations to identify the priority workforce needs of

the local industry.

(2) Training partners (that is, community-based

organizations and employers) shall work together to design

programs with maximum benefits to local disadvantaged

persons and local employers.

(3) Employers must be involved in identifying specific

skill-training needs, planning curriculum, assisting in

training activities, providing job opportunities, and

coordinating job retention for people hired after training

through this program and follow-up support.

(4) The community-based organizations shall serve

disadvantaged persons, including welfare recipients.

(f) The Department shall adopt rules for the grant program

and shall create a competitive application procedure for those

grants to be awarded beginning in fiscal year 2022. Grants

shall be awarded and performance measured based on criteria

set forth in Notices of Funding Opportunity. 1998. Grants

shall be based on a performance based contracting system. Each

grant shall be based on the cost of providing the training

services and the goals negotiated and made a part of the

contract between the Department and the training partners. The

goals shall include the number of people to be trained, the

number who stay in the program, the number who complete the

program, the number who enter employment, their wages, and the

number who retain employment. The level of success in

achieving employment, wage, and retention goals shall be a

primary consideration for determining contract renewals and

subsequent funding levels. In setting the goals, due

consideration shall be given to the education, work

experience, and job readiness of the trainees; their barriers

to employment; and the local job market. Periodic payments

under the contracts shall be based on the degree to which the

relevant negotiated goals have been met during the payment

period.

(Source: P.A. 94-793, eff. 5-19-06.)

(20 ILCS 605/605-418 new)

Sec. 605-418. The Research in Illinois to Spur Economic

Recovery Program.

(a) There is established the Research in Illinois to Spur

Economic Recovery (RISE) program to be administered by the

Department for the purpose of responding to the negative

economic impacts of the COVID-19 public health emergency by

spurring strategic economic growth and recovery in distressed

industries and regions.

(b) The RISE Program shall provide for:

(1) Statewide post-COVID-19 research and planning. The

Department shall conduct research on post-COVID-19 trends

in key industries of focus for Illinois impacted by the

COVID-19 public health emergency. The Department will

complete an assessment of regional economies within the

state with the goal of answering:

(A) How have prominent industries in each region

of Illinois been impacted by COVID-19?

(B) Where in Illinois are the key assets to

leverage for investment?

(C) What is the status of existing regional

planning efforts throughout the state?

(D) What regional infrastructure investments might

spur new economic development?

(E) What are the needs in terms of access to

capital, business attraction, and community

cooperation that need more investment?

(2) Support for regional and local planning, primarily

in economically distressed areas. The RISE Program will

fund grants to local governmental units and regional

economic development organizations to update outdated

economic plans or prepare new ones to improve alignment

with a statewide COVID-19 economic recovery. Grants will

be prioritized for research in regions and localities

which are most economically distressed, as determined by

the Department.

(3) Support statewide and regional efforts to improve

the efficacy of economic relief programs. Adding to the

research and planning effort, contracts, grants, and

awards may be released to support efficacy review efforts

of existing or proposed economic relief programs at the

state and regional level. This includes conducting data

analysis, targeted consumer outreach, and research

improvements to data or technology infrastructure.

(4) RISE implementation grants. The Department will

prioritize grantmaking to establish initiatives, launch

pilot projects, or make capital investments that are

identified through research and planning efforts

undertaken pursuant to paragraphs (1) through (3).

Implementation efforts may also include investment in

quality of life amenities and strategic

national/international outreach to increase available

workforce in areas of need.

(c) The RISE Program may leverage funds from lump sum

appropriations with an aligning purpose and funds appropriated

specifically for the RISE 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.

(20 ILCS 605/605-1065 new)

Sec. 605-1065. American Rescue Plan Capital Assets Program

(or ARPCAP). From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus State

Fiscal Recovery Fund, the Department shall expend funds for

grants, contracts, and loans to eligible recipients for

purposes permitted by Section 9901 of the American Rescue Plan

Act of 2021 and all related federal guidance.

Section 10-15. The Illinois Promotion Act is amended by

changing Section 8a as follows:

(20 ILCS 665/8a) (from Ch. 127, par. 200-28a)

Sec. 8a. Tourism grants and loans.

(1) The Department is authorized to make grants and loans,

subject to appropriations by the General Assembly for this

purpose from the Tourism Promotion Fund, to counties,

municipalities, local promotion groups, not-for-profit

organizations, or for-profit businesses for the development or

improvement of tourism attractions in Illinois. Individual

grants and loans shall not exceed $1,000,000 and shall not

exceed 50% of the entire amount of the actual expenditures for

the development or improvement of a tourist attraction.

Agreements for loans made by the Department pursuant to this

subsection may contain provisions regarding term, interest

rate, security as may be required by the Department and any

other provisions the Department may require to protect the

State's interest.

(2) From appropriations to the Department from the State

CURE fund for this purpose, the Department shall establish

Tourism Attraction grants for purposes outlined in subsection

(1). Grants under this subsection shall not exceed $1,000,000

but may exceed 50% of the entire amount of the actual

expenditure for the development or improvement of a tourist

attraction, including but not limited to festivals.

Expenditures of such funds shall be in accordance with the

permitted purposes under Section 9901 of the American Rescue

Plan Act of 2021 and all related federal guidance. (Blank).

(Source: P.A. 94-91, eff. 7-1-05.)

Section 10-20. The Illinois Lottery Law is amended by

adding Section 21.14 as follows:

(20 ILCS 1605/21.14 new)

Sec. 21.14. The Coronavirus Vaccine Incentive Public

Health Promotion.

(a) As a response to the COVID-19 public health emergency,

and notwithstanding any other provision of law to the

contrary, the Department, in coordination with the Department

of Public Health, may develop and offer a promotion and award

prizes for the purpose of encouraging Illinois residents to be

vaccinated against coronavirus disease 2019 (COVID-19). The

promotion will be structured as determined jointly by the

Department and the Department of Public Health. The promotion

will be aimed at Illinois residents receiving COVID-19

vaccinations. A portion of the promotion may include

scholarships or educational awards for the benefit of minors.

(b) The promotion may commence as soon as practical, as

determined by the Department and the Department of Public

Health. The form, operation, administration, parameters and

duration of the promotion shall be governed by this Section,

by Section 2310-628 of the Department of Public Health Powers

and Duties Law, and by rules adopted by the Department and the

Department of Public Health, including emergency rules

pursuant to Section 5-45 of the Illinois Administrative

Procedure Act.

(c) The Department may use the State Lottery Fund for

expenses incurred in awarding prizes and administering the

promotion. A maximum of $7,000,000 from the State Lottery Fund

may be used for prizes awarded to adults 18 and older through

the promotion.

(d) The State Lottery Fund may be reimbursed for amounts

actually used for expenses incurred in awarding prizes and

administering the promotion from amounts in the State CURE

Fund.

(e) The funds expended and reimbursed under this section

are separate and apart from the priority order established in

Sections 9.1 and 9.2 of this Act.

(f) This Section is repealed one year after the effective

date of this amendatory Act of the 102nd General Assembly.

Section 10-25. The Department of Public Health Powers and

Duties Law of the Civil Administrative Code of Illinois is

amended by adding Section 2310-628 as follows:

(20 ILCS 2310/2310-628 new)

Sec. 2310-628. The Coronavirus Vaccine Incentive Public

Health Promotion.

(a) As a response to the COVID-19 public health emergency,

and notwithstanding any other provision of law to the

contrary, the Department, in coordination with the Department

of the Lottery, may develop and offer a promotion and award

prizes for the purpose of encouraging Illinois residents to be

vaccinated against coronavirus disease 2019 (COVID-19). The

promotion will be structured as determined jointly by the

Department and the Department of the Lottery. The promotion

will be aimed at Illinois residents receiving COVID-19

vaccinations. A portion of the promotion may include

scholarships or educational awards for the benefit of minors.

(b) The promotion may commence as soon as practical, as

determined by the Department and the Department of the

Lottery. The form, operation, administration, parameters and

duration of the promotion shall be governed by this Section,

by Section 21.14 of the Illinois Lottery Law, and by rules

adopted by the Department and the Department of Public Health,

including emergency rules pursuant to Section 5-45 of the

Illinois Administrative Procedure Act.

(c) The Department may use funds appropriated to it for

use in promoting vaccination for expenses incurred in awarding

prizes and administering the promotion. A maximum of

$3,000,000 from such appropriated funds may be used for prizes

awarded through the promotion for scholarships and educational

awards.

(d) If any other state fund is used to pay for expenses

incurred in awarding prizes and administering the promotion,

such fund may be reimbursed for amounts actually expended

therefrom for such expenses from amounts in the State CURE

Fund.

(e) This Section is repealed one year after the effective

date of this amendatory Act of the 102nd General Assembly.

Section 10-35. The Metropolitan Pier and Exposition

Authority Act is amended by changing Sections 5, 5.6, and 18 as

follows:

(70 ILCS 210/5) (from Ch. 85, par. 1225)

Sec. 5. The Metropolitan Pier and Exposition Authority

shall also have the following rights and powers:

(a) To accept from Chicago Park Fair, a corporation,

an assignment of whatever sums of money it may have

received from the Fair and Exposition Fund, allocated by

the Department of Agriculture of the State of Illinois,

and Chicago Park Fair is hereby authorized to assign, set

over and transfer any of those funds to the Metropolitan

Pier and Exposition Authority. The Authority has the right

and power hereafter to receive sums as may be distributed

to it by the Department of Agriculture of the State of

Illinois from the Fair and Exposition Fund pursuant to the

provisions of Sections 5, 6i, and 28 of the State Finance

Act. All sums received by the Authority shall be held in

the sole custody of the secretary-treasurer of the

Metropolitan Pier and Exposition Board.

(b) To accept the assignment of, assume and execute

any contracts heretofore entered into by Chicago Park

Fair.

(c) To acquire, own, construct, equip, lease, operate

and maintain grounds, buildings and facilities to carry

out its corporate purposes and duties, and to carry out or

otherwise provide for the recreational, cultural,

commercial or residential development of Navy Pier, and to

fix and collect just, reasonable and nondiscriminatory

charges for the use thereof. The charges so collected

shall be made available to defray the reasonable expenses

of the Authority and to pay the principal of and the

interest upon any revenue bonds issued by the Authority.

The Authority shall be subject to and comply with the Lake

Michigan and Chicago Lakefront Protection Ordinance, the

Chicago Building Code, the Chicago Zoning Ordinance, and

all ordinances and regulations of the City of Chicago

contained in the following Titles of the Municipal Code of

Chicago: Businesses, Occupations and Consumer Protection;

Health and Safety; Fire Prevention; Public Peace, Morals

and Welfare; Utilities and Environmental Protection;

Streets, Public Ways, Parks, Airports and Harbors;

Electrical Equipment and Installation; Housing and

Economic Development (only Chapter 5-4 thereof); and

Revenue and Finance (only so far as such Title pertains to

the Authority's duty to collect taxes on behalf of the

City of Chicago).

(d) To enter into contracts treating in any manner

with the objects and purposes of this Act.

(e) To lease any buildings to the Adjutant General of

the State of Illinois for the use of the Illinois National

Guard or the Illinois Naval Militia.

(f) To exercise the right of eminent domain by

condemnation proceedings in the manner provided by the

Eminent Domain Act, including, with respect to Site B

only, the authority to exercise quick take condemnation by

immediate vesting of title under Article 20 of the Eminent

Domain Act, to acquire any privately owned real or

personal property and, with respect to Site B only, public

property used for rail transportation purposes (but no

such taking of such public property shall, in the

reasonable judgment of the owner, interfere with such rail

transportation) for the lawful purposes of the Authority

in Site A, at Navy Pier, and at Site B. Just compensation

for property taken or acquired under this paragraph shall

be paid in money or, notwithstanding any other provision

of this Act and with the agreement of the owner of the

property to be taken or acquired, the Authority may convey

substitute property or interests in property or enter into

agreements with the property owner, including leases,

licenses, or concessions, with respect to any property

owned by the Authority, or may provide for other lawful

forms of just compensation to the owner. Any property

acquired in condemnation proceedings shall be used only as

provided in this Act. Except as otherwise provided by law,

the City of Chicago shall have a right of first refusal

prior to any sale of any such property by the Authority to

a third party other than substitute property. The

Authority shall develop and implement a relocation plan

for businesses displaced as a result of the Authority's

acquisition of property. The relocation plan shall be

substantially similar to provisions of the Uniform

Relocation Assistance and Real Property Acquisition Act

and regulations promulgated under that Act relating to

assistance to displaced businesses. To implement the

relocation plan the Authority may acquire property by

purchase or gift or may exercise the powers authorized in

this subsection (f), except the immediate vesting of title

under Article 20 of the Eminent Domain Act, to acquire

substitute private property within one mile of Site B for

the benefit of displaced businesses located on property

being acquired by the Authority. However, no such

substitute property may be acquired by the Authority

unless the mayor of the municipality in which the property

is located certifies in writing that the acquisition is

consistent with the municipality's land use and economic

development policies and goals. The acquisition of

substitute property is declared to be for public use. In

exercising the powers authorized in this subsection (f),

the Authority shall use its best efforts to relocate

businesses within the area of McCormick Place or, failing

that, within the City of Chicago.

(g) To enter into contracts relating to construction

projects which provide for the delivery by the contractor

of a completed project, structure, improvement, or

specific portion thereof, for a fixed maximum price, which

contract may provide that the delivery of the project,

structure, improvement, or specific portion thereof, for

the fixed maximum price is insured or guaranteed by a

third party capable of completing the construction.

(h) To enter into agreements with any person with

respect to the use and occupancy of the grounds,

buildings, and facilities of the Authority, including

concession, license, and lease agreements on terms and

conditions as the Authority determines. Notwithstanding

Section 24, agreements with respect to the use and

occupancy of the grounds, buildings, and facilities of the

Authority for a term of more than one year shall be entered

into in accordance with the procurement process provided

for in Section 25.1.

(i) To enter into agreements with any person with

respect to the operation and management of the grounds,

buildings, and facilities of the Authority or the

provision of goods and services on terms and conditions as

the Authority determines.

(j) After conducting the procurement process provided

for in Section 25.1, to enter into one or more contracts to

provide for the design and construction of all or part of

the Authority's Expansion Project grounds, buildings, and

facilities. Any contract for design and construction of

the Expansion Project shall be in the form authorized by

subsection (g), shall be for a fixed maximum price not in

excess of the funds that are authorized to be made

available for those purposes during the term of the

contract, and shall be entered into before commencement of

construction.

(k) To enter into agreements, including project

agreements with labor unions, that the Authority deems

necessary to complete the Expansion Project or any other

construction or improvement project in the most timely and

efficient manner and without strikes, picketing, or other

actions that might cause disruption or delay and thereby

add to the cost of the project.

(l) To provide incentives to organizations and

entities that agree to make use of the grounds, buildings,

and facilities of the Authority for conventions, meetings,

or trade shows. The incentives may take the form of

discounts from regular fees charged by the Authority,

subsidies for or assumption of the costs incurred with

respect to the convention, meeting, or trade show, or

other inducements. The Authority shall award incentives to

attract or retain large conventions, meetings, and trade

shows to its facilities under the terms set forth in this

subsection (l) from amounts appropriated to the Authority

from the Metropolitan Pier and Exposition Authority

Incentive Fund for this purpose.

No later than May 15 of each year, the Chief Executive

Officer of the Metropolitan Pier and Exposition Authority

shall certify to the State Comptroller and the State

Treasurer the amounts of incentive grant funds used during

the current fiscal year to provide incentives for

conventions, meetings, or trade shows that:

(i) have been approved by the Authority, in

consultation with an organization meeting the

qualifications set out in Section 5.6 of this Act,

provided the Authority has entered into a marketing

agreement with such an organization,

(ii)(A) for fiscal years prior to 2022 and after

2024, demonstrate registered attendance in excess of

5,000 individuals or in excess of 10,000 individuals,

as appropriate;

(B) for fiscal years 2022 through 2024,

demonstrate registered attendance in excess of 3,000

individuals or in excess of 5,000 individuals, as

appropriate; or

(C) for fiscal years 2022 and 2023, regardless of

registered attendance, demonstrate incurrence of costs

associated with mitigation of COVID-19, including, but

not limited to, costs for testing and screening,

contact tracing and notification, personal protective

equipment, and other physical and organizational

costs, and

(iii) in the case of subparagraphs (A) and (B) of

paragraph (ii), but for the incentive, would not have

used the facilities of the Authority for the

convention, meeting, or trade show. The State

Comptroller may request that the Auditor General

conduct an audit of the accuracy of the certification.

If the State Comptroller determines by this process of

certification that incentive funds, in whole or in

part, were disbursed by the Authority by means other

than in accordance with the standards of this

subsection (l), then any amount transferred to the

Metropolitan Pier and Exposition Authority Incentive

Fund shall be reduced during the next subsequent

transfer in direct proportion to that amount

determined to be in violation of the terms set forth in

this subsection (l).

On July 15, 2012, the Comptroller shall order

transferred, and the Treasurer shall transfer, into the

Metropolitan Pier and Exposition Authority Incentive Fund

from the General Revenue Fund the sum of $7,500,000 plus

an amount equal to the incentive grant funds certified by

the Chief Executive Officer as having been lawfully paid

under the provisions of this Section in the previous 2

fiscal years that have not otherwise been transferred into

the Metropolitan Pier and Exposition Authority Incentive

Fund, provided that transfers in excess of $15,000,000

shall not be made in any fiscal year.

On July 15, 2013, the Comptroller shall order

transferred, and the Treasurer shall transfer, into the

Metropolitan Pier and Exposition Authority Incentive Fund

from the General Revenue Fund the sum of $7,500,000 plus

an amount equal to the incentive grant funds certified by

the Chief Executive Officer as having been lawfully paid

under the provisions of this Section in the previous

fiscal year that have not otherwise been transferred into

the Metropolitan Pier and Exposition Authority Incentive

Fund, provided that transfers in excess of $15,000,000

shall not be made in any fiscal year.

On July 15, 2014, and every year thereafter, the

Comptroller shall order transferred, and the Treasurer

shall transfer, into the Metropolitan Pier and Exposition

Authority Incentive Fund from the General Revenue Fund an

amount equal to the incentive grant funds certified by the

Chief Executive Officer as having been lawfully paid under

the provisions of this Section in the previous fiscal year

that have not otherwise been transferred into the

Metropolitan Pier and Exposition Authority Incentive Fund,

provided that (1) no transfers with respect to any

previous fiscal year shall be made after the transfer has

been made with respect to the 2017 fiscal year until the

transfer that is made for the 2022 fiscal year and

thereafter, and no transfers with respect to any previous

fiscal year shall be made after the transfer has been made

with respect to the 2026 fiscal year, and (2) transfers in

excess of $15,000,000 shall not be made in any fiscal

year.

After a transfer has been made under this subsection

(l), the Chief Executive Officer shall file a request for

payment with the Comptroller evidencing that the incentive

grants have been made and the Comptroller shall thereafter

order paid, and the Treasurer shall pay, the requested

amounts to the Metropolitan Pier and Exposition Authority.

Excluding any amounts related to the payment of costs

associated with the mitigation of COVID-19 in accordance

with this subsection (l), in In no case shall more than

$5,000,000 be used in any one year by the Authority for

incentives granted conventions, meetings, or trade shows

with a registered attendance of (1) more than 5,000 and

less than 10,000 prior to the 2022 fiscal year and after

the 2024 fiscal year and (2) more than 3,000 and less than

5,000 for fiscal years 2022 through 2024. Amounts in the

Metropolitan Pier and Exposition Authority Incentive Fund

shall only be used by the Authority for incentives paid to

attract or retain large conventions, meetings, and trade

shows to its facilities as provided in this subsection

(l).

(l-5) The Village of Rosemont shall provide incentives

from amounts transferred into the Convention Center

Support Fund to retain and attract conventions, meetings,

or trade shows to the Donald E. Stephens Convention Center

under the terms set forth in this subsection (l-5).

No later than May 15 of each year, the Mayor of the

Village of Rosemont or his or her designee shall certify

to the State Comptroller and the State Treasurer the

amounts of incentive grant funds used during the previous

fiscal year to provide incentives for conventions,

meetings, or trade shows that (1) have been approved by

the Village, (2) demonstrate registered attendance in

excess of 5,000 individuals, and (3) but for the

incentive, would not have used the Donald E. Stephens

Convention Center facilities for the convention, meeting,

or trade show. The State Comptroller may request that the

Auditor General conduct an audit of the accuracy of the

certification.

If the State Comptroller determines by this process of

certification that incentive funds, in whole or in part,

were disbursed by the Village by means other than in

accordance with the standards of this subsection (l-5),

then the amount transferred to the Convention Center

Support Fund shall be reduced during the next subsequent

transfer in direct proportion to that amount determined to

be in violation of the terms set forth in this subsection

(l-5).

On July 15, 2012, and each year thereafter, the

Comptroller shall order transferred, and the Treasurer

shall transfer, into the Convention Center Support Fund

from the General Revenue Fund the amount of $5,000,000 for

(i) incentives to attract large conventions, meetings, and

trade shows to the Donald E. Stephens Convention Center,

and (ii) to be used by the Village of Rosemont for the

repair, maintenance, and improvement of the Donald E.

Stephens Convention Center and for debt service on debt

instruments issued for those purposes by the village. No

later than 30 days after the transfer, the Comptroller

shall order paid, and the Treasurer shall pay, to the

Village of Rosemont the amounts transferred.

(m) To enter into contracts with any person conveying

the naming rights or other intellectual property rights

with respect to the grounds, buildings, and facilities of

the Authority.

(n) To enter into grant agreements with the Chicago

Convention and Tourism Bureau providing for the marketing

of the convention facilities to large and small

conventions, meetings, and trade shows and the promotion

of the travel industry in the City of Chicago, provided

such agreements meet the requirements of Section 5.6 of

this Act. Receipts of the Authority from the increase in

the airport departure tax authorized by Section 13(f) of

this amendatory Act of the 96th General Assembly and,

subject to appropriation to the Authority, funds deposited

in the Chicago Travel Industry Promotion Fund pursuant to

Section 6 of the Hotel Operators' Occupation Tax Act shall

be granted to the Bureau for such purposes.

(Source: P.A. 100-23, eff. 7-6-17.)

(70 ILCS 210/5.6)

Sec. 5.6. Marketing agreement.

(a) The Authority shall enter into a marketing agreement

with a not-for-profit organization headquartered in Chicago

and recognized by the Department of Commerce and Economic

Opportunity as a certified local tourism and convention bureau

entitled to receive State tourism grant funds, provided the

bylaws of the organization establish a board of the

organization that is comprised of 35 members serving 3-year

staggered terms, including the following:

(1) no less than 8 members appointed by the Mayor of

Chicago, to include:

(A) a Chair of the board of the organization

appointed by the Mayor of the City of Chicago from

among the business and civic leaders of Chicago who

are not engaged in the hospitality business or who

have not served as a member of the Board or as chief

executive officer of the Authority; and

(B) 7 members from among the cultural, economic

development, or civic leaders of Chicago;

(2) the chairperson of the interim board or Board of

the Authority, or his or her designee;

(3) a representative from the department in the City

of Chicago that is responsible for the operation of

Chicago-area airports;

(4) a representative from the department in the City

of Chicago that is responsible for the regulation of

Chicago-area livery vehicles;

(5) at least 1, but no more than:

(A) 2 5 members from the hotel industry;

(B) 2 5 members representing Chicago arts and

cultural institutions or projects;

(C) 2 members from the restaurant industry;

(D) 2 members employed by or representing an

entity responsible for a trade show;

(E) 2 members representing unions;

(F) 2 members from the attractions industry; and

(6) 7 members appointed by the Governor, including the

Director of the Illinois Department of Commerce and

Economic Opportunity, ex officio, as well as 3 members

from the hotel industry and 3 members representing Chicago

arts and cultural institutions or projects.

The bylaws of the organization may provide for the

appointment of a City of Chicago alderman as an ex officio

member, and may provide for other ex officio members who shall

serve terms of one year.

Persons with a real or apparent conflict of interest shall

not be appointed to the board. Members of the board of the

organization shall not serve more than 2 terms. The bylaws

shall require the following: (i) that the Chair of the

organization name no less than 5 and no more than 9 members to

the Executive Committee of the organization, one of whom must

be the chairperson of the interim board or Board of the

Authority, and (ii) a provision concerning conflict of

interest and a requirement that a member abstain from

participating in board action if there is a threat to the

independence of judgment created by any conflict of interest

or if participation is likely to have a negative effect on

public confidence in the integrity of the board.

(b) The Authority shall notify the Department of Revenue

within 10 days after entering into a contract pursuant to this

Section.

(Source: P.A. 96-898, eff. 5-27-10; 96-899, eff. 5-28-10;

97-1122, eff. 8-27-12.)

(70 ILCS 210/18) (from Ch. 85, par. 1238)

Sec. 18. Regular meetings of the Board shall be held at

least 8 times once in each calendar year month, the time and

place of such meetings to be fixed by the Board, provided that,

if a meeting is not held in a calendar month, a meeting shall

be held in the following calendar month. All action and

meetings of the Board and its committees shall be subject to

the provisions of the Open Meetings Act. A majority of the

statutorily authorized members of the Board shall constitute a

quorum for the transaction of business. All action of the

Board shall be by rule, regulation, ordinance or resolution

and the affirmative vote of at least a majority of the

statutorily authorized members shall be necessary for the

adoption of any rule, regulation, ordinance or resolution. All

rules, regulations, ordinances, resolutions and all

proceedings of the Authority and all documents and records in

its possession shall be public records, and open to public

inspection, except such documents and records as shall be kept

or prepared by the Board for use in negotiations, action or

proceedings to which the Authority is a party. All records of

the Authority shall be subject to the provisions of the

Illinois Freedom of Information Act.

(Source: P.A. 84-1027.)

Section 10-40. The University of Illinois Act is amended

by changing Section 7 as follows:

(110 ILCS 305/7) (from Ch. 144, par. 28)

Sec. 7. Powers of trustees.

(a) The trustees shall have power to provide for the

requisite buildings, apparatus, and conveniences; to fix the

rates for tuition; to appoint such professors and instructors,

and to establish and provide for the management of such model

farms, model art, and other departments and professorships, as

may be required to teach, in the most thorough manner, such

branches of learning as are related to agriculture and the

mechanic arts, and military tactics, without excluding other

scientific and classical studies. The trustees shall, upon the

written request of an employee withhold from the compensation

of that employee any dues, payments or contributions payable

by such employee to any labor organization as defined in the

Illinois Educational Labor Relations Act. Under such

arrangement, an amount shall be withheld from each regular

payroll period which is equal to the pro rata share of the

annual dues plus any payments or contributions, and the

trustees shall transmit such withholdings to the specified

labor organization within 10 working days from the time of the

withholding. They may accept the endowments and voluntary

professorships or departments in the University, from any

person or persons or corporations who may offer the same, and,

at any regular meeting of the board, may prescribe rules and

regulations in relation to such endowments and declare on what

general principles they may be admitted: Provided, that such

special voluntary endowments or professorships shall not be

incompatible with the true design and scope of the act of

congress, or of this Act: Provided, that no student shall at

any time be allowed to remain in or about the University in

idleness, or without full mental or industrial occupation: And

provided further, that the trustees, in the exercise of any of

the powers conferred by this Act, shall not create any

liability or indebtedness in excess of the funds in the hands

of the treasurer of the University at the time of creating such

liability or indebtedness, and which may be specially and

properly applied to the payment of the same. Except as

otherwise provided in this section, any Any lease to the

trustees of lands, buildings or facilities which will support

scientific research and development in such areas as high

technology, super computing, microelectronics, biotechnology,

robotics, physics and engineering shall be for a term not to

exceed 18 years, and may grant to the trustees the option to

purchase the lands, buildings or facilities. The lease shall

recite that it is subject to termination and cancellation in

any year for which the General Assembly fails to make an

appropriation to pay the rent payable under the terms of the

lease.

Leases for the purposes described herein exceeding 5 years

shall have the approval of the Illinois Board of Higher

Education.

The Board of Trustees may, directly or in cooperation with

other institutions of higher education, acquire by purchase or

lease or otherwise, and construct, enlarge, improve, equip,

complete, operate, control and manage medical research and

high technology parks, together with the necessary lands,

buildings, facilities, equipment and personal property

therefor, to encourage and facilitate (a) the location and

development of business and industry in the State of Illinois,

and (b) the increased application and development of

technology and (c) the improvement and development of the

State's economy. The Board of Trustees may lease to nonprofit

corporations all or any part of the land, buildings,

facilities, equipment or other property included in a medical

research and high technology park upon such terms and

conditions as the University of Illinois may deem advisable

and enter into any contract or agreement with such nonprofit

corporations as may be necessary or suitable for the

construction, financing, operation and maintenance and

management of any such park; and may lease to any person, firm,

partnership or corporation, either public or private, any part

or all of the land, building, facilities, equipment or other

property of such park for such purposes and upon such rentals,

terms and conditions as the University may deem advisable; and

may finance all or part of the cost of any such park, including

the purchase, lease, construction, reconstruction,

improvement, remodeling, addition to, and extension and

maintenance of all or part of such high technology park, and

all equipment and furnishings, by legislative appropriations,

government grants, contracts, private gifts, loans, receipts

from the operation of such high technology park, rentals and

similar receipts; and may make its other facilities and

services available to tenants or other occupants of any such

park at rates which are reasonable and appropriate.

The Board of Trustees may, directly or in cooperation with

other members and partners of the collaborative research and

academic initiative known as the Chicago Quantum Exchange,

including, without limitation, other institutions of higher

education, hereinafter each individually referred to as a "CQE

partner", finance, design, construct, enlarge, improve, equip,

complete, operate, control, and manage a facility or

facilities for the research and development of quantum

information sciences and technologies, hereinafter referred to

as the "quantum science facilities". Notwithstanding any other

provision of applicable law: (1) the quantum science

facilities may be located on land owned by the Board of

Trustees or a CQE partner; and (2) costs incurred in

connection with the design, construction, enlargement,

improvement, equipping, and completion of the quantum science

facilities may be paid with funds appropriated to the Capital

Development Board from the Build Illinois Bond Fund for a

grant to the Board of Trustees for the quantum science

facilities, whether the quantum science facilities are located

on land owned by the Board of Trustees or by a CQE partner;

provided, however, that if any quantum science facilities are

located on land owned by a CQE partner, the use of such grant

funds shall be subject to, and contingent upon, the lease by

the Board of Trustees, as lessee, of a portion of such quantum

science facilities for a term equal to at least the useful life

of such quantum science facilities. The leased premises under

any such lease shall bear a reasonable relationship to the

proportional share of the costs paid by such grant funds. Any

such lease shall give the Board of Trustees the right to

terminate the lease before the expiration of its term if the

General Assembly fails to appropriate sufficient funds to pay

rent due under the lease.

The Trustees shall have power (a) to purchase real

property and easements, and (b) to acquire real property and

easements in the manner provided by law for the exercise of the

right of eminent domain, and in the event negotiations for the

acquisition of real property or easements for making any

improvement which the Trustees are authorized to make shall

have proven unsuccessful and the Trustees shall have by

resolution adopted a schedule or plan of operation for the

execution of the project and therein made a finding that it is

necessary to take such property or easements immediately or at

some specified later date in order to comply with the

schedule, the Trustees may acquire such property or easements

in the same manner provided in Article 20 of the Eminent Domain

Act (quick-take procedure).

The Board of Trustees also shall have power to agree with

the State's Attorney of the county in which any properties of

the Board are located to pay for services rendered by the

various taxing districts for the years 1944 through 1949 and

to pay annually for services rendered thereafter by such

district such sums as may be determined by the Board upon

properties used solely for income producing purposes, title to

which is held by said Board of Trustees, upon properties

leased to members of the staff of the University of Illinois,

title to which is held in trust for said Board of Trustees and

upon properties leased to for-profit entities the title to

which properties is held by the Board of Trustees. A certified

copy of any such agreement made with the State's Attorney

shall be filed with the County Clerk and such sums shall be

distributed to the respective taxing districts by the County

Collector in such proportions that each taxing district will

receive therefrom such proportion as the tax rate of such

taxing district bears to the total tax rate that would be

levied against such properties if they were not exempt from

taxation under the Property Tax Code.

The Board of Trustees of the University of Illinois,

subject to the applicable civil service law, may appoint

persons to be members of the University of Illinois Police

Department. Members of the Police Department shall be peace

officers and as such have all powers possessed by policemen in

cities, and sheriffs, including the power to make arrests on

view or warrants of violations of state statutes and city or

county ordinances, except that they may exercise such powers

only in counties wherein the University and any of its

branches or properties are located when such is required for

the protection of university properties and interests, and its

students and personnel, and otherwise, within such counties,

when requested by appropriate state or local law enforcement

officials; provided, however, that such officer shall have no

power to serve and execute civil processes.

The Board of Trustees must authorize to each member of the

University of Illinois Police Department and to any other

employee of the University of Illinois exercising the powers

of a peace officer a distinct badge that, on its face, (i)

clearly states that the badge is authorized by the University

of Illinois and (ii) contains a unique identifying number. No

other badge shall be authorized by the University of Illinois.

Nothing in this paragraph prohibits the Board of Trustees from

issuing shields or other distinctive identification to

employees not exercising the powers of a peace officer if the

Board of Trustees determines that a shield or distinctive

identification is needed by the employee to carry out his or

her responsibilities.

The Board of Trustees may own, operate, or govern, by or

through the College of Medicine at Peoria, a managed care

community network established under subsection (b) of Section

5-11 of the Illinois Public Aid Code.

The powers of the trustees as herein designated are

subject to the provisions of "An Act creating a Board of Higher

Education, defining its powers and duties, making an

appropriation therefor, and repealing an Act herein named",

approved August 22, 1961, as amended.

The Board of Trustees shall have the authority to adopt

all administrative rules which may be necessary for the

effective administration, enforcement and regulation of all

matters for which the Board has jurisdiction or

responsibility.

(b) To assist in the provision of buildings and facilities

beneficial to, useful for, or supportive of University

purposes, the Board of Trustees of the University of Illinois

may exercise the following powers with regard to the area

located on or adjacent to the University of Illinois at

Chicago campus and bounded as follows: on the West by Morgan

Street; on the North by Roosevelt Road; on the East by Union

Street; and on the South by 16th Street, in the City of

Chicago:

(1) Acquire any interests in land, buildings, or

facilities by purchase, including installments payable

over a period allowed by law, by lease over a term of such

duration as the Board of Trustees shall determine, or by

exercise of the power of eminent domain;

(2) Sub-lease or contract to purchase through

installments all or any portion of buildings or facilities

for such duration and on such terms as the Board of

Trustees shall determine, including a term that exceeds 5

years, provided that each such lease or purchase contract

shall be and shall recite that it is subject to

termination and cancellation in any year for which the

General Assembly fails to make an appropriation to pay the

rent or purchase installments payable under the terms of

such lease or purchase contract; and

(3) Sell property without compliance with the State

Property Control Act and retain proceeds in the University

Treasury in a special, separate development fund account

which the Auditor General shall examine to assure

compliance with this Act.

Any buildings or facilities to be developed on the land shall

be buildings or facilities that, in the determination of the

Board of Trustees, in whole or in part: (i) are for use by the

University; or (ii) otherwise advance the interests of the

University, including, by way of example, residential

facilities for University staff and students and commercial

facilities which provide services needed by the University

community. Revenues from the development fund account may be

withdrawn by the University for the purpose of demolition and

the processes associated with demolition; routine land and

property acquisition; extension of utilities; streetscape

work; landscape work; surface and structure parking;

sidewalks, recreational paths, and street construction; and

lease and lease purchase arrangements and the professional

services associated with the planning and development of the

area. Moneys from the development fund account used for any

other purpose must be deposited into and appropriated from the

General Revenue Fund. Buildings or facilities leased to an

entity or person other than the University shall not be

subject to any limitations applicable to a State supported

college or university under any law. All development on the

land and all use of any buildings or facilities shall be

subject to the control and approval of the Board of Trustees.

(c) The Board of Trustees shall have the power to borrow

money, as necessary, from time to time in anticipation of

receiving tuition, payments from the State of Illinois, or

other revenues or receipts of the University, also known as

anticipated moneys. The borrowing limit shall be capped at

100% of the total amount of payroll and other expense vouchers

submitted and payable to the University for fiscal year 2010

expenses, but unpaid by the State Comptroller's office. Prior

to borrowing any funds, the University shall request from the

Comptroller's office a verification of the borrowing limit and

shall include the estimated date on which such borrowing shall

occur. The borrowing limit cap shall be verified by the State

Comptroller's office not prior to 45 days before any estimated

date for executing any promissory note or line of credit

established under this subsection (c). The principal amount

borrowed under a promissory note or line of credit shall not

exceed 75% of the borrowing limit. Within 15 days after

borrowing funds under any promissory note or line of credit

established under this subsection (c), the University shall

submit to the Governor's Office of Management and Budget, the

Speaker of the House of Representatives, the Minority Leader

of the House of Representatives, the President of the Senate,

and the Minority Leader of the Senate an Emergency Short Term

Cash Management Plan. The Emergency Short Term Cash Management

Plan shall outline the amount borrowed, the terms for

repayment, the amount of outstanding State vouchers as

verified by the State Comptroller's office, and the

University's plan for expenditure of any borrowed funds,

including, but not limited to, a detailed plan to meet payroll

obligations to include collective bargaining employees, civil

service employees, and academic, research, and health care

personnel. The establishment of any promissory note or line of

credit established under this subsection (c) must be finalized

within 90 days after the effective date of this amendatory Act

of the 96th General Assembly. The borrowed moneys shall be

applied to the purposes of paying salaries and other expenses

lawfully authorized in the University's State appropriation

and unpaid by the State Comptroller. Any line of credit

established under this subsection (c) shall be paid in full

one year after creation or within 10 days after the date the

University receives reimbursement from the State for all

submitted fiscal year 2010 vouchers, whichever is earlier. Any

promissory note established under this subsection (c) shall be

repaid within one year after issuance of the note. The

Chairman, Comptroller, or Treasurer of the Board shall execute

a promissory note or similar debt instrument to evidence the

indebtedness incurred by the borrowing. In connection with a

borrowing, the Board may establish a line of credit with a

financial institution, investment bank, or broker/dealer. The

obligation to make the payments due under any promissory note

or line of credit established under this subsection (c) shall

be a lawful obligation of the University payable from the

anticipated moneys. Any borrowing under this subsection (c)

shall not constitute a debt, legal or moral, of the State and

shall not be enforceable against the State. The promissory

note or line of credit shall be authorized by a resolution

passed by the Board and shall be valid whether or not a

budgeted item with respect to that resolution is included in

any annual or supplemental budget adopted by the Board. The

resolution shall set forth facts demonstrating the need for

the borrowing, state an amount that the amount to be borrowed

will not exceed, and establish a maximum interest rate limit

not to exceed the maximum rate authorized by the Bond

Authorization Act or 9%, whichever is less. The resolution may

direct the Comptroller or Treasurer of the Board to make

arrangements to set apart and hold the portion of the

anticipated moneys, as received, that shall be used to repay

the borrowing, subject to any prior pledges or restrictions

with respect to the anticipated moneys. The resolution may

also authorize the Treasurer of the Board to make partial

repayments of the borrowing as the anticipated moneys become

available and may contain any other terms, restrictions, or

limitations not inconsistent with the powers of the Board.

For the purposes of this subsection (c), "financial

institution" means any bank subject to the Illinois Banking

Act, any savings and loan association subject to the Illinois

Savings and Loan Act of 1985, and any federally chartered

commercial bank or savings and loan association or

government-sponsored enterprise organized and operated in this

State pursuant to the laws of the United States.

(Source: P.A. 96-909, eff. 6-8-10; 97-333, eff. 8-12-11.)

Section 10-45. The Illinois Public Aid Code is amended by

changing Sections 5-5.7a, 5-5e, 5A-12.7, and 5A-17 as follows:

(305 ILCS 5/5-5.7a)

Sec. 5-5.7a. Pandemic related stability payments for

health care providers. Notwithstanding other provisions of

law, and in accordance with the Illinois Emergency Management

Agency, the Department of Healthcare and Family Services shall

develop a process to distribute pandemic related stability

payments, from federal sources dedicated for such purposes, to

health care providers that are providing care to recipients

under the Medical Assistance Program. For provider types

serving residents who are recipients of medical assistance

under this Code and are funded by other State agencies, the

Department will coordinate the distribution process of the

pandemic related stability payments. Federal sources dedicated

to pandemic related payments include, but are not limited to,

funds distributed to the State of Illinois from the

Coronavirus Relief Fund pursuant to the Coronavirus Aid,

Relief, and Economic Security Act ("CARES Act") and from the

Coronavirus State Fiscal Recovery Fund pursuant to Section

9901 of the American Rescue Plan Act of 2021, that are

appropriated to the Department for such purpose during Fiscal

Years 2020, and 2021, and 2022 for purposes permitted by those

federal laws and related federal guidance.

(1) Pandemic related stability payments for these

providers shall be separate and apart from any rate

methodology otherwise defined in this Code to the extent

permitted in accordance with Section 5001 of the CARES Act

and Section 9901 of the American Rescue Plan Act of 2021

and any related federal guidance.

(2) Payments made from moneys received from the

Coronavirus Relief Fund shall be used exclusively for

expenses incurred by the providers that are eligible for

reimbursement from the Coronavirus Relief Fund in

accordance with Section 5001 of the CARES Act and related

federal guidance. Payments made from moneys received from

the Coronavirus State Fiscal Recovery Fund shall be used

exclusively for purposes permitted by Section 9901 of the

American Rescue Plan Act of 2021 and related federal

guidance. related to the pandemic associated with the 2019

Novel Coronavirus (COVID-19) Public Health Emergency

issued by the Secretary of the U.S. Department of Health

and Human Services (HHS) on January 31, 2020 and the

national emergency issued by the President of the United

States on March 13, 2020 between March 1, and December 30,

2020.

(3) All providers receiving pandemic related stability

payments shall attest in a format to be created by the

Department and be able to demonstrate that their expenses

are pandemic related, were not part of their annual

budgets established before March 1, 2020, and are directly

associated with health care needs.

(4) Pandemic related stability payments will be

distributed based on a schedule and framework to be

established by the Department with recognition of the

pandemic related acuity of the situation for each

provider, taking into account the factors including, but

not limited to, the following;

(A) the impact of the pandemic on patients served,

impact on staff, and shortages of the personal

protective equipment necessary for infection control

efforts for all providers;

(B) providers with high incidences of COVID-19

positivity rates among staff, or patients, or both;

(C) pandemic related workforce challenges and

costs associated with temporary wage increases

increased associated with pandemic related hazard pay

programs, or costs associated with which providers do

not have enough staff to adequately provide care and

protection to the residents and other staff;

(D) providers with significant reductions in

utilization that result in corresponding reductions in

revenue as a result of the pandemic, including but not

limited to the cancellation or postponement of

elective procedures and visits; and

(E) pandemic related payments received directly by

the providers through other federal resources; .

(F) current efforts to respond to and provide

services to communities disproportionately impacted by

the COVID-19 public health emergency, including

low-income and socially vulnerable communities that

have seen the most severe health impacts and

exacerbated health inequities along racial, ethnic,

and socioeconomic lines; and

(G) provider needs for capital improvements to

existing facilities, including upgrades to HVAC and

ventilation systems and capital improvements for

enhancing infection control or reducing crowding,

which may include bed-buybacks.

(5) Pandemic related stability payments made from

moneys received from the Coronavirus Relief Fund will be

distributed to providers based on a methodology to be

administered by the Department with amounts determined by

a calculation of total federal pandemic related funds

appropriated by the Illinois General Assembly for this

purpose. Providers receiving the pandemic related

stability payments will attest to their increased costs,

declining revenues, and receipt of additional pandemic

related funds directly from the federal government.

(6) Of the payments provided for by this Section made

from moneys received from the Coronavirus Relief Fund

section, a minimum of 30% shall be allotted for health

care providers that serve the ZIP codes located in the

most disproportionately impacted areas of Illinois, based

on positive COVID-19 cases based on data collected by the

Department of Public Health and provided to the Department

of Healthcare and Family Services.

(7) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2021 and 2022,

the Department shall expend such funds only for purposes

permitted by Section 9901 of the American Rescue Plan Act

of 2021 and related federal guidance. Such expenditures

may include, but are not limited to: payments to providers

for costs incurred due to the COVID-19 public health

emergency; unreimbursed costs for testing and treatment of

uninsured Illinois residents; costs of COVID-19 mitigation

and prevention; medical expenses related to aftercare or

extended care for COVID-19 patients with longer term

symptoms and effects; costs of behavioral health care;

costs of public health and safety staff; and expenditures

permitted in order to address (i) disparities in public

health outcomes, (ii) nursing and other essential health

care workforce investments, (iii) exacerbation of

pre-existing disparities, and (iv) promoting healthy

childhood environments.

(8) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2022 and 2023,

the Department shall establish a program for making

payments to long term care service providers and

facilities, for purposes related to financial support for

workers in the long term care industry, but only as

permitted by either the CARES Act or Section 9901 of the

American Rescue Plan Act of 2021 and related federal

guidance, including, but not limited to the following:

monthly amounts of $25,000,000 per month for July 2021,

August 2021, and September 2021 where at least 50% of the

funds in July shall be passed directly to front line

workers and an additional 12.5% more in each of the next 2

months; financial support programs for providers enhancing

direct care staff recruitment efforts through the payment

of education expenses; and financial support programs for

providers offering enhanced and expanded training for all

levels of the long term care healthcare workforce to

achieve better patient outcomes, such as training on

infection control, proper personal protective equipment,

best practices in quality of care, and culturally

competent patient communications. The Department shall

have the authority to audit and potentially recoup funds

not utilized as outlined and attested.

(9) From funds appropriated, directly or indirectly,

from moneys received by the State from the Coronavirus

State Fiscal Recovery Fund for Fiscal Years 2022 through

2024 the Department shall establish a program for making

payments to facilities licensed under the Nursing Home

Care Act and facilities licensed under the Specialized

Mental Health Rehabilitation Act of 2013. To the extent

permitted by Section 9901 of the American Rescue Plan Act

of 2021 and related federal guidance, the program shall

provide payments for making permanent improvements to

resident rooms in order to improve resident outcomes and

infection control. Funds may be used to reduce bed

capacity and room occupancy. To be eligible for funding, a

facility must submit an application to the Department as

prescribed by the Department and as published on its

website. A facility may need to receive approval from the

Health Facilities and Services Review Board for the

permanent improvements or the removal of the beds before

it can receive payment under this paragraph.

(Source: P.A. 101-636, eff. 6-10-20.)

(305 ILCS 5/5-5e)

Sec. 5-5e. Adjusted rates of reimbursement.

(a) Rates or payments for services in effect on June 30,

2012 shall be adjusted and services shall be affected as

required by any other provision of Public Act 97-689. In

addition, the Department shall do the following:

(1) Delink the per diem rate paid for supportive

living facility services from the per diem rate paid for

nursing facility services, effective for services provided

on or after May 1, 2011 and before July 1, 2019.

(2) Cease payment for bed reserves in nursing

facilities and specialized mental health rehabilitation

facilities; for purposes of therapeutic home visits for

individuals scoring as TBI on the MDS 3.0, beginning June

1, 2015, the Department shall approve payments for bed

reserves in nursing facilities and specialized mental

health rehabilitation facilities that have at least a 90%

occupancy level and at least 80% of their residents are

Medicaid eligible. Payment shall be at a daily rate of 75%

of an individual's current Medicaid per diem and shall not

exceed 10 days in a calendar month.

(2.5) Cease payment for bed reserves for purposes of

inpatient hospitalizations to intermediate care facilities

for persons with developmental disabilities, except in the

instance of residents who are under 21 years of age.

(3) Cease payment of the $10 per day add-on payment to

nursing facilities for certain residents with

developmental disabilities.

(b) After the application of subsection (a),

notwithstanding any other provision of this Code to the

contrary and to the extent permitted by federal law, on and

after July 1, 2012, the rates of reimbursement for services

and other payments provided under this Code shall further be

reduced as follows:

(1) Rates or payments for physician services, dental

services, or community health center services reimbursed

through an encounter rate, and services provided under the

Medicaid Rehabilitation Option of the Illinois Title XIX

State Plan shall not be further reduced, except as

provided in Section 5-5b.1.

(2) Rates or payments, or the portion thereof, paid to

a provider that is operated by a unit of local government

or State University that provides the non-federal share of

such services shall not be further reduced, except as

provided in Section 5-5b.1.

(3) Rates or payments for hospital services delivered

by a hospital defined as a Safety-Net Hospital under

Section 5-5e.1 of this Code shall not be further reduced,

except as provided in Section 5-5b.1.

(4) Rates or payments for hospital services delivered

by a Critical Access Hospital, which is an Illinois

hospital designated as a critical care hospital by the

Department of Public Health in accordance with 42 CFR 485,

Subpart F, shall not be further reduced, except as

provided in Section 5-5b.1.

(5) Rates or payments for Nursing Facility Services

shall only be further adjusted pursuant to Section 5-5.2

of this Code.

(6) Rates or payments for services delivered by long

term care facilities licensed under the ID/DD Community

Care Act or the MC/DD Act and developmental training

services shall not be further reduced.

(7) Rates or payments for services provided under

capitation rates shall be adjusted taking into

consideration the rates reduction and covered services

required by Public Act 97-689.

(8) For hospitals not previously described in this

subsection, the rates or payments for hospital services

provided before July 1, 2021, shall be further reduced by

3.5%, except for payments authorized under Section 5A-12.4

of this Code. For hospital services provided on or after

July 1, 2021, all rates for hospital services previously

reduced pursuant to P.A. 97-689 shall be increased to

reflect the discontinuation of any hospital rate

reductions authorized in this paragraph (8).

(9) For all other rates or payments for services

delivered by providers not specifically referenced in

paragraphs (1) through (7) (8), rates or payments shall be

further reduced by 2.7%.

(c) Any assessment imposed by this Code shall continue and

nothing in this Section shall be construed to cause it to

cease.

(d) Notwithstanding any other provision of this Code to

the contrary, subject to federal approval under Title XIX of

the Social Security Act, for dates of service on and after July

1, 2014, rates or payments for services provided for the

purpose of transitioning children from a hospital to home

placement or other appropriate setting by a children's

community-based health care center authorized under the

Alternative Health Care Delivery Act shall be $683 per day.

(e) (Blank).

(f) (Blank).

(Source: P.A. 101-10, eff. 6-5-19; 101-649, eff. 7-7-20.)

(305 ILCS 5/5A-12.7)

(Section scheduled to be repealed on December 31, 2022)

Sec. 5A-12.7. Continuation of hospital access payments on

and after July 1, 2020.

(a) To preserve and improve access to hospital services,

for hospital services rendered on and after July 1, 2020, the

Department shall, except for hospitals described in subsection

(b) of Section 5A-3, make payments to hospitals or require

capitated managed care organizations to make payments as set

forth in this Section. Payments under this Section are not due

and payable, however, until: (i) the methodologies described

in this Section are approved by the federal government in an

appropriate State Plan amendment or directed payment preprint;

and (ii) the assessment imposed under this Article is

determined to be a permissible tax under Title XIX of the

Social Security Act. In determining the hospital access

payments authorized under subsection (g) of this Section, if a

hospital ceases to qualify for payments from the pool, the

payments for all hospitals continuing to qualify for payments

from such pool shall be uniformly adjusted to fully expend the

aggregate net amount of the pool, with such adjustment being

effective on the first day of the second month following the

date the hospital ceases to receive payments from such pool.

(b) Amounts moved into claims-based rates and distributed

in accordance with Section 14-12 shall remain in those

claims-based rates.

(c) Graduate medical education.

(1) The calculation of graduate medical education

payments shall be based on the hospital's Medicare cost

report ending in Calendar Year 2018, as reported in the

Healthcare Cost Report Information System file, release

date September 30, 2019. An Illinois hospital reporting

intern and resident cost on its Medicare cost report shall

be eligible for graduate medical education payments.

(2) Each hospital's annualized Medicaid Intern

Resident Cost is calculated using annualized intern and

resident total costs obtained from Worksheet B Part I,

Columns 21 and 22 the sum of Lines 30-43, 50-76, 90-93,

96-98, and 105-112 multiplied by the percentage that the

hospital's Medicaid days (Worksheet S3 Part I, Column 7,

Lines 2, 3, 4, 14, 16-18, and 32) comprise of the

hospital's total days (Worksheet S3 Part I, Column 8,

Lines 14, 16-18, and 32).

(3) An annualized Medicaid indirect medical education

(IME) payment is calculated for each hospital using its

IME payments (Worksheet E Part A, Line 29, Column 1)

multiplied by the percentage that its Medicaid days

(Worksheet S3 Part I, Column 7, Lines 2, 3, 4, 14, 16-18,

and 32) comprise of its Medicare days (Worksheet S3 Part

I, Column 6, Lines 2, 3, 4, 14, and 16-18).

(4) For each hospital, its annualized Medicaid Intern

Resident Cost and its annualized Medicaid IME payment are

summed, and, except as capped at 120% of the average cost

per intern and resident for all qualifying hospitals as

calculated under this paragraph, is multiplied by 22.6% to

determine the hospital's final graduate medical education

payment. Each hospital's average cost per intern and

resident shall be calculated by summing its total

annualized Medicaid Intern Resident Cost plus its

annualized Medicaid IME payment and dividing that amount

by the hospital's total Full Time Equivalent Residents and

Interns. If the hospital's average per intern and resident

cost is greater than 120% of the same calculation for all

qualifying hospitals, the hospital's per intern and

resident cost shall be capped at 120% of the average cost

for all qualifying hospitals.

(d) Fee-for-service supplemental payments. Each Illinois

hospital shall receive an annual payment equal to the amounts

below, to be paid in 12 equal installments on or before the

seventh State business day of each month, except that no

payment shall be due within 30 days after the later of the date

of notification of federal approval of the payment

methodologies required under this Section or any waiver

required under 42 CFR 433.68, at which time the sum of amounts

required under this Section prior to the date of notification

is due and payable.

(1) For critical access hospitals, $385 per covered

inpatient day contained in paid fee-for-service claims and

$530 per paid fee-for-service outpatient claim for dates

of service in Calendar Year 2019 in the Department's

Enterprise Data Warehouse as of May 11, 2020.

(2) For safety-net hospitals, $960 per covered

inpatient day contained in paid fee-for-service claims and

$625 per paid fee-for-service outpatient claim for dates

of service in Calendar Year 2019 in the Department's

Enterprise Data Warehouse as of May 11, 2020.

(3) For long term acute care hospitals, $295 per

covered inpatient day contained in paid fee-for-service

claims for dates of service in Calendar Year 2019 in the

Department's Enterprise Data Warehouse as of May 11, 2020.

(4) For freestanding psychiatric hospitals, $125 per

covered inpatient day contained in paid fee-for-service

claims and $130 per paid fee-for-service outpatient claim

for dates of service in Calendar Year 2019 in the

Department's Enterprise Data Warehouse as of May 11, 2020.

(5) For freestanding rehabilitation hospitals, $355

per covered inpatient day contained in paid

fee-for-service claims for dates of service in Calendar

Year 2019 in the Department's Enterprise Data Warehouse as

of May 11, 2020.

(6) For all general acute care hospitals and high

Medicaid hospitals as defined in subsection (f), $350 per

covered inpatient day for dates of service in Calendar

Year 2019 contained in paid fee-for-service claims and

$620 per paid fee-for-service outpatient claim in the

Department's Enterprise Data Warehouse as of May 11, 2020.

(7) Alzheimer's treatment access payment. Each

Illinois academic medical center or teaching hospital, as

defined in Section 5-5e.2 of this Code, that is identified

as the primary hospital affiliate of one of the Regional

Alzheimer's Disease Assistance Centers, as designated by

the Alzheimer's Disease Assistance Act and identified in

the Department of Public Health's Alzheimer's Disease

State Plan dated December 2016, shall be paid an

Alzheimer's treatment access payment equal to the product

of the qualifying hospital's State Fiscal Year 2018 total

inpatient fee-for-service days multiplied by the

applicable Alzheimer's treatment rate of $226.30 for

hospitals located in Cook County and $116.21 for hospitals

located outside Cook County.

(e) The Department shall require managed care

organizations (MCOs) to make directed payments and

pass-through payments according to this Section. Each calendar

year, the Department shall require MCOs to pay the maximum

amount out of these funds as allowed as pass-through payments

under federal regulations. The Department shall require MCOs

to make such pass-through payments as specified in this

Section. The Department shall require the MCOs to pay the

remaining amounts as directed Payments as specified in this

Section. The Department shall issue payments to the

Comptroller by the seventh business day of each month for all

MCOs that are sufficient for MCOs to make the directed

payments and pass-through payments according to this Section.

The Department shall require the MCOs to make pass-through

payments and directed payments using electronic funds

transfers (EFT), if the hospital provides the information

necessary to process such EFTs, in accordance with directions

provided monthly by the Department, within 7 business days of

the date the funds are paid to the MCOs, as indicated by the

"Paid Date" on the website of the Office of the Comptroller if

the funds are paid by EFT and the MCOs have received directed

payment instructions. If funds are not paid through the

Comptroller by EFT, payment must be made within 7 business

days of the date actually received by the MCO. The MCO will be

considered to have paid the pass-through payments when the

payment remittance number is generated or the date the MCO

sends the check to the hospital, if EFT information is not

supplied. If an MCO is late in paying a pass-through payment or

directed payment as required under this Section (including any

extensions granted by the Department), it shall pay a penalty,

unless waived by the Department for reasonable cause, to the

Department equal to 5% of the amount of the pass-through

payment or directed payment not paid on or before the due date

plus 5% of the portion thereof remaining unpaid on the last day

of each 30-day period thereafter. Payments to MCOs that would

be paid consistent with actuarial certification and enrollment

in the absence of the increased capitation payments under this

Section shall not be reduced as a consequence of payments made

under this subsection. The Department shall publish and

maintain on its website for a period of no less than 8 calendar

quarters, the quarterly calculation of directed payments and

pass-through payments owed to each hospital from each MCO. All

calculations and reports shall be posted no later than the

first day of the quarter for which the payments are to be

issued.

(f)(1) For purposes of allocating the funds included in

capitation payments to MCOs, Illinois hospitals shall be

divided into the following classes as defined in

administrative rules:

(A) Critical access hospitals.

(B) Safety-net hospitals, except that stand-alone

children's hospitals that are not specialty children's

hospitals will not be included.

(C) Long term acute care hospitals.

(D) Freestanding psychiatric hospitals.

(E) Freestanding rehabilitation hospitals.

(F) High Medicaid hospitals. As used in this Section,

"high Medicaid hospital" means a general acute care

hospital that is not a safety-net hospital or critical

access hospital and that has a Medicaid Inpatient

Utilization Rate above 30% or a hospital that had over

35,000 inpatient Medicaid days during the applicable

period. For the period July 1, 2020 through December 31,

2020, the applicable period for the Medicaid Inpatient

Utilization Rate (MIUR) is the rate year 2020 MIUR and for

the number of inpatient days it is State fiscal year 2018.

Beginning in calendar year 2021, the Department shall use

the most recently determined MIUR, as defined in

subsection (h) of Section 5-5.02, and for the inpatient

day threshold, the State fiscal year ending 18 months

prior to the beginning of the calendar year. For purposes

of calculating MIUR under this Section, children's

hospitals and affiliated general acute care hospitals

shall be considered a single hospital.

(G) General acute care hospitals. As used under this

Section, "general acute care hospitals" means all other

Illinois hospitals not identified in subparagraphs (A)

through (F).

(2) Hospitals' qualification for each class shall be

assessed prior to the beginning of each calendar year and the

new class designation shall be effective January 1 of the next

year. The Department shall publish by rule the process for

establishing class determination.

(g) Fixed pool directed payments. Beginning July 1, 2020,

the Department shall issue payments to MCOs which shall be

used to issue directed payments to qualified Illinois

safety-net hospitals and critical access hospitals on a

monthly basis in accordance with this subsection. Prior to the

beginning of each Payout Quarter beginning July 1, 2020, the

Department shall use encounter claims data from the

Determination Quarter, accepted by the Department's Medicaid

Management Information System for inpatient and outpatient

services rendered by safety-net hospitals and critical access

hospitals to determine a quarterly uniform per unit add-on for

each hospital class.

(1) Inpatient per unit add-on. A quarterly uniform per

diem add-on shall be derived by dividing the quarterly

Inpatient Directed Payments Pool amount allocated to the

applicable hospital class by the total inpatient days

contained on all encounter claims received during the

Determination Quarter, for all hospitals in the class.

(A) Each hospital in the class shall have a

quarterly inpatient directed payment calculated that

is equal to the product of the number of inpatient days

attributable to the hospital used in the calculation

of the quarterly uniform class per diem add-on,

multiplied by the calculated applicable quarterly

uniform class per diem add-on of the hospital class.

(B) Each hospital shall be paid 1/3 of its

quarterly inpatient directed payment in each of the 3

months of the Payout Quarter, in accordance with

directions provided to each MCO by the Department.

(2) Outpatient per unit add-on. A quarterly uniform

per claim add-on shall be derived by dividing the

quarterly Outpatient Directed Payments Pool amount

allocated to the applicable hospital class by the total

outpatient encounter claims received during the

Determination Quarter, for all hospitals in the class.

(A) Each hospital in the class shall have a

quarterly outpatient directed payment calculated that

is equal to the product of the number of outpatient

encounter claims attributable to the hospital used in

the calculation of the quarterly uniform class per

claim add-on, multiplied by the calculated applicable

quarterly uniform class per claim add-on of the

hospital class.

(B) Each hospital shall be paid 1/3 of its

quarterly outpatient directed payment in each of the 3

months of the Payout Quarter, in accordance with

directions provided to each MCO by the Department.

(3) Each MCO shall pay each hospital the Monthly

Directed Payment as identified by the Department on its

quarterly determination report.

(4) Definitions. As used in this subsection:

(A) "Payout Quarter" means each 3 month calendar

quarter, beginning July 1, 2020.

(B) "Determination Quarter" means each 3 month

calendar quarter, which ends 3 months prior to the

first day of each Payout Quarter.

(5) For the period July 1, 2020 through December 2020,

the following amounts shall be allocated to the following

hospital class directed payment pools for the quarterly

development of a uniform per unit add-on:

(A) $2,894,500 for hospital inpatient services for

critical access hospitals.

(B) $4,294,374 for hospital outpatient services

for critical access hospitals.

(C) $29,109,330 for hospital inpatient services

for safety-net hospitals.

(D) $35,041,218 for hospital outpatient services

for safety-net hospitals.

(h) Fixed rate directed payments. Effective July 1, 2020,

the Department shall issue payments to MCOs which shall be

used to issue directed payments to Illinois hospitals not

identified in paragraph (g) on a monthly basis. Prior to the

beginning of each Payout Quarter beginning July 1, 2020, the

Department shall use encounter claims data from the

Determination Quarter, accepted by the Department's Medicaid

Management Information System for inpatient and outpatient

services rendered by hospitals in each hospital class

identified in paragraph (f) and not identified in paragraph

(g). For the period July 1, 2020 through December 2020, the

Department shall direct MCOs to make payments as follows:

(1) For general acute care hospitals an amount equal

to $1,750 multiplied by the hospital's category of service

20 case mix index for the determination quarter multiplied

by the hospital's total number of inpatient admissions for

category of service 20 for the determination quarter.

(2) For general acute care hospitals an amount equal

to $160 multiplied by the hospital's category of service

21 case mix index for the determination quarter multiplied

by the hospital's total number of inpatient admissions for

category of service 21 for the determination quarter.

(3) For general acute care hospitals an amount equal

to $80 multiplied by the hospital's category of service 22

case mix index for the determination quarter multiplied by

the hospital's total number of inpatient admissions for

category of service 22 for the determination quarter.

(4) For general acute care hospitals an amount equal

to $375 multiplied by the hospital's category of service

24 case mix index for the determination quarter multiplied

by the hospital's total number of category of service 24

paid EAPG (EAPGs) for the determination quarter.

(5) For general acute care hospitals an amount equal

to $240 multiplied by the hospital's category of service

27 and 28 case mix index for the determination quarter

multiplied by the hospital's total number of category of

service 27 and 28 paid EAPGs for the determination

quarter.

(6) For general acute care hospitals an amount equal

to $290 multiplied by the hospital's category of service

29 case mix index for the determination quarter multiplied

by the hospital's total number of category of service 29

paid EAPGs for the determination quarter.

(7) For high Medicaid hospitals an amount equal to

$1,800 multiplied by the hospital's category of service 20

case mix index for the determination quarter multiplied by

the hospital's total number of inpatient admissions for

category of service 20 for the determination quarter.

(8) For high Medicaid hospitals an amount equal to

$160 multiplied by the hospital's category of service 21

case mix index for the determination quarter multiplied by

the hospital's total number of inpatient admissions for

category of service 21 for the determination quarter.

(9) For high Medicaid hospitals an amount equal to $80

multiplied by the hospital's category of service 22 case

mix index for the determination quarter multiplied by the

hospital's total number of inpatient admissions for

category of service 22 for the determination quarter.

(10) For high Medicaid hospitals an amount equal to

$400 multiplied by the hospital's category of service 24

case mix index for the determination quarter multiplied by

the hospital's total number of category of service 24 paid

EAPG outpatient claims for the determination quarter.

(11) For high Medicaid hospitals an amount equal to

$240 multiplied by the hospital's category of service 27

and 28 case mix index for the determination quarter

multiplied by the hospital's total number of category of

service 27 and 28 paid EAPGs for the determination

quarter.

(12) For high Medicaid hospitals an amount equal to

$290 multiplied by the hospital's category of service 29

case mix index for the determination quarter multiplied by

the hospital's total number of category of service 29 paid

EAPGs for the determination quarter.

(13) For long term acute care hospitals the amount of

$495 multiplied by the hospital's total number of

inpatient days for the determination quarter.

(14) For psychiatric hospitals the amount of $210

multiplied by the hospital's total number of inpatient

days for category of service 21 for the determination

quarter.

(15) For psychiatric hospitals the amount of $250

multiplied by the hospital's total number of outpatient

claims for category of service 27 and 28 for the

determination quarter.

(16) For rehabilitation hospitals the amount of $410

multiplied by the hospital's total number of inpatient

days for category of service 22 for the determination

quarter.

(17) For rehabilitation hospitals the amount of $100

multiplied by the hospital's total number of outpatient

claims for category of service 29 for the determination

quarter.

(18) Each hospital shall be paid 1/3 of their

quarterly inpatient and outpatient directed payment in

each of the 3 months of the Payout Quarter, in accordance

with directions provided to each MCO by the Department.

(19) Each MCO shall pay each hospital the Monthly

Directed Payment amount as identified by the Department on

its quarterly determination report.

Notwithstanding any other provision of this subsection, if

the Department determines that the actual total hospital

utilization data that is used to calculate the fixed rate

directed payments is substantially different than anticipated

when the rates in this subsection were initially determined

(for unforeseeable circumstances such as the COVID-19

pandemic), the Department may adjust the rates specified in

this subsection so that the total directed payments

approximate the total spending amount anticipated when the

rates were initially established.

Definitions. As used in this subsection:

(A) "Payout Quarter" means each calendar quarter,

beginning July 1, 2020.

(B) "Determination Quarter" means each calendar

quarter which ends 3 months prior to the first day of

each Payout Quarter.

(C) "Case mix index" means a hospital specific

calculation. For inpatient claims the case mix index

is calculated each quarter by summing the relative

weight of all inpatient Diagnosis-Related Group (DRG)

claims for a category of service in the applicable

Determination Quarter and dividing the sum by the

number of sum total of all inpatient DRG admissions

for the category of service for the associated claims.

The case mix index for outpatient claims is calculated

each quarter by summing the relative weight of all

paid EAPGs in the applicable Determination Quarter and

dividing the sum by the sum total of paid EAPGs for the

associated claims.

(i) Beginning January 1, 2021, the rates for directed

payments shall be recalculated in order to spend the

additional funds for directed payments that result from

reduction in the amount of pass-through payments allowed under

federal regulations. The additional funds for directed

payments shall be allocated proportionally to each class of

hospitals based on that class' proportion of services.

(j) Pass-through payments.

(1) For the period July 1, 2020 through December 31,

2020, the Department shall assign quarterly pass-through

payments to each class of hospitals equal to one-fourth of

the following annual allocations:

(A) $390,487,095 to safety-net hospitals.

(B) $62,553,886 to critical access hospitals.

(C) $345,021,438 to high Medicaid hospitals.

(D) $551,429,071 to general acute care hospitals.

(E) $27,283,870 to long term acute care hospitals.

(F) $40,825,444 to freestanding psychiatric

hospitals.

(G) $9,652,108 to freestanding rehabilitation

hospitals.

(2) The pass-through payments shall at a minimum

ensure hospitals receive a total amount of monthly

payments under this Section as received in calendar year

2019 in accordance with this Article and paragraph (1) of

subsection (d-5) of Section 14-12, exclusive of amounts

received through payments referenced in subsection (b).

(3) For the calendar year beginning January 1, 2021,

and each calendar year thereafter, each hospital's

pass-through payment amount shall be reduced

proportionally to the reduction of all pass-through

payments required by federal regulations.

(k) At least 30 days prior to each calendar year, the

Department shall notify each hospital of changes to the

payment methodologies in this Section, including, but not

limited to, changes in the fixed rate directed payment rates,

the aggregate pass-through payment amount for all hospitals,

and the hospital's pass-through payment amount for the

upcoming calendar year.

(l) Notwithstanding any other provisions of this Section,

the Department may adopt rules to change the methodology for

directed and pass-through payments as set forth in this

Section, but only to the extent necessary to obtain federal

approval of a necessary State Plan amendment or Directed

Payment Preprint or to otherwise conform to federal law or

federal regulation.

(m) As used in this subsection, "managed care

organization" or "MCO" means an entity which contracts with

the Department to provide services where payment for medical

services is made on a capitated basis, excluding contracted

entities for dual eligible or Department of Children and

Family Services youth populations.

(n) In order to address the escalating infant mortality

rates among minority communities in Illinois, the State shall,

subject to appropriation, create a pool of funding of at least

$50,000,000 annually to be disbursed among safety-net

hospitals that maintain perinatal designation from the

Department of Public Health. The funding shall be used to

preserve or enhance OB/GYN services or other specialty

services at the receiving hospital, with the distribution of

funding to be established by rule and with consideration to

perinatal hospitals with safe birthing levels and quality

metrics for healthy mothers and babies.

(o) In order to address the growing challenges of

providing stable access to healthcare in rural Illinois,

including perinatal services, behavioral healthcare including

substance use disorder services (SUDs) and other specialty

services, and to expand access to telehealth services among

rural communities in Illinois, the Department of Healthcare

and Family Services, subject to appropriation, shall

administer a program to provide at least $10,000,000 in

financial support annually to critical access hospitals for

delivery of perinatal and OB/GYN services, behavioral

healthcare including SUDS, other specialty services and

telehealth services. The funding shall be used to preserve or

enhance perinatal and OB/GYN services, behavioral healthcare

including SUDS, other specialty services, as well as the

explanation of telehealth services by the receiving hospital,

with the distribution of funding to be established by rule.

(Source: P.A. 101-650, eff. 7-7-20; 102-4, eff. 4-27-21.)

(305 ILCS 5/5A-17)

Sec. 5A-17. Recovery of payments; liens.

(a) As a condition of receiving payments pursuant to

subsections (d) and (k) of Section 5A-12.7 for State Fiscal

Year 2021, a for-profit general acute care hospital that

ceases to provide hospital services before July 1, 2021 and

within 12 months of a change in the hospital's ownership

status from not-for-profit to investor owned, shall be

obligated to pay to the Department an amount equal to the

payments received pursuant to subsections (d) and (k) of

Section 5A-12.7 since the change in ownership status to the

cessation of hospital services. The obligated amount shall be

due immediately and must be paid to the Department within 10

days of ceasing to provide services or pursuant to a payment

plan approved by the Department unless the hospital requests a

hearing under paragraph (d) of this Section. The obligation

under this Section shall not apply to a hospital that ceases to

provide services under circumstances that include:

implementation of a transformation project approved by the

Department under subsection (d-5) of Section 14-12;

emergencies as declared by federal, State, or local

government; actions approved or required by federal, State, or

local government; actions taken in compliance with the

Illinois Health Facilities Planning Act; or other

circumstances beyond the control of the hospital provider or

for the benefit of the community previously served by the

hospital, as determined on a case-by-case basis by the

Department.

(a-5) For State Fiscal Year 2022, a general acute care

hospital that ceases to provide hospital services before July

1, 2022 and within 12 months of a change in the hospital’s

ownership status that was approved by the Health Facilities

Services Review Board between March 1, 2021 and March 31,

2021, shall be obligated to pay to the Department an amount

equal to the payments received in State Fiscal Year 2022

pursuant to subsections (d) and (k) of Section 5A-12.7 since

the change in ownership status to the cessation of hospital

services. The obligated amount shall be due immediately and

must be paid to the Department within 30 days of ceasing to

provide services or pursuant to a payment plan approved by the

Department unless the hospital requests a proceeding under

paragraph (b) of this Section. The obligation under this

Section shall not apply to a hospital that ceases to provide

services under circumstances that include: implementation of a

transformation project approved by the Department under

subsection (d-5) of Section 14-12; emergencies as declared by

federal, State, or local government; actions approved or

required by federal, State, or local government; actions taken

in compliance with the Illinois Health Facilities Planning

Act; or other circumstances beyond the control of the hospital

provider or for the benefit of the community previously served

by the hospital, as determined on a case-by-case basis by the

Department.

(b) The Illinois Department shall administer and enforce

this Section and collect the obligations imposed under this

Section using procedures employed in its administration of

this Code generally. The Illinois Department, its Director,

and every hospital provider subject to this Section shall have

the following powers, duties, and rights:

(1) The Illinois Department may initiate either

administrative or judicial proceedings, or both, to

enforce the provisions of this Section. Administrative

enforcement proceedings initiated hereunder shall be

governed by the Illinois Department's administrative

rules. Judicial enforcement proceedings initiated in

accordance with this Section shall be governed by the

rules of procedure applicable in the courts of this State.

(2) No proceedings for collection, refund, credit, or

other adjustment of an amount payable under this Section

shall be issued more than 3 years after the due date of the

obligation, except in the case of an extended period

agreed to in writing by the Illinois Department and the

hospital provider before the expiration of this limitation

period.

(3) Any unpaid obligation under this Section shall

become a lien upon the assets of the hospital. If any

hospital provider sells or transfers the major part of any

one or more of (i) the real property and improvements,

(ii) the machinery and equipment, or (iii) the furniture

or fixtures of any hospital that is subject to the

provisions of this Section, the seller or transferor shall

pay the Illinois Department the amount of any obligation

due from it under this Section up to the date of the sale

or transfer. If the seller or transferor fails to pay any

amount due under this Section, the purchaser or transferee

of such asset shall be liable for the amount of the

obligation up to the amount of the reasonable value of the

property acquired by the purchaser or transferee. The

purchaser or transferee shall continue to be liable until

the purchaser or transferee pays the full amount of the

obligation up to the amount of the reasonable value of the

property acquired by the purchaser or transferee or until

the purchaser or transferee receives from the Illinois

Department a certificate showing that such assessment,

penalty, and interest have been paid or a certificate from

the Illinois Department showing that no amount is due from

the seller or transferor under this Section.

(c) In addition to any other remedy provided for, the

Illinois Department may collect an unpaid obligation by

withholding, as payment of the amount due, reimbursements or

other amounts otherwise payable by the Illinois Department to

the hospital provider.

(Source: P.A. 101-650, eff. 7-7-20.)

ARTICLE 11. EDGE CREDIT

Section 11-5. The Department of Commerce and Economic

Opportunity Law of the Civil Administrative Code of Illinois

is amended by adding Section 605-1070 as follows:

(20 ILCS 605/605-1070 new)

Sec. 605-1070. Rulemaking authority for EDGE Credit;

sunset extensions for expiring credits; disaster declaration.

The Department shall adopt rules, in consultation with the

Department of Revenue, to identify any and all Economic

Development for a Growing Economy (EDGE) tax credits that are

earned, existing, and unused by a taxpayer in any tax year

where there is a statewide COVID-19 public health emergency,

as evidenced by an effective disaster declaration of the

Governor covering all counties in the State. The rules adopted

by the Department shall allow for the extension of credits,

for at least 5 years and up to 10 years after the last

statewide COVID-19 related disaster declaration has ended,

that are earned, existing, or set to expire during a tax year

where there is a statewide COVID-19 public health emergency as

evidenced by an effective disaster declaration of the Governor

covering all counties. In order for a credit to be extended a

taxpayer shall provide evidence, in a form prescribed by the

Department, that the taxpayer was or will be unable to utilize

credits due to the COVID-19 public health emergency.

Section 11-10.The Illinois Income Tax Act is amended by

changing Section 211 as follows:

(35 ILCS 5/211)

Sec. 211. Economic Development for a Growing Economy Tax

Credit. For tax years beginning on or after January 1, 1999, a

Taxpayer who has entered into an Agreement (including a New

Construction EDGE Agreement) under the Economic Development

for a Growing Economy Tax Credit Act is entitled to a credit

against the taxes imposed under subsections (a) and (b) of

Section 201 of this Act in an amount to be determined in the

Agreement. If the Taxpayer is a partnership or Subchapter S

corporation, the credit shall be allowed to the partners or

shareholders in accordance with the determination of income

and distributive share of income under Sections 702 and 704

and subchapter S of the Internal Revenue Code. The Department,

in cooperation with the Department of Commerce and Economic

Opportunity, shall prescribe rules to enforce and administer

the provisions of this Section. This Section is exempt from

the provisions of Section 250 of this Act.

The credit shall be subject to the conditions set forth in

the Agreement and the following limitations:

(1) The tax credit shall not exceed the Incremental

Income Tax (as defined in Section 5-5 of the Economic

Development for a Growing Economy Tax Credit Act) with

respect to the project; additionally, the New Construction

EDGE Credit shall not exceed the New Construction EDGE

Incremental Income Tax (as defined in Section 5-5 of the

Economic Development for a Growing Economy Tax Credit

Act).

(2) The amount of the credit allowed during the tax

year plus the sum of all amounts allowed in prior years

shall not exceed 100% of the aggregate amount expended by

the Taxpayer during all prior tax years on approved costs

defined by Agreement.

(3) The amount of the credit shall be determined on an

annual basis. Except as applied in a carryover year

pursuant to Section 211(4) of this Act, the credit may not

be applied against any State income tax liability in more

than 10 taxable years; provided, however, that (i) an

eligible business certified by the Department of Commerce

and Economic Opportunity under the Corporate Headquarters

Relocation Act may not apply the credit against any of its

State income tax liability in more than 15 taxable years

and (ii) credits allowed to that eligible business are

subject to the conditions and requirements set forth in

Sections 5-35 and 5-45 of the Economic Development for a

Growing Economy Tax Credit Act and Section 5-51 as

applicable to New Construction EDGE Credits.

(4) The credit may not exceed the amount of taxes

imposed pursuant to subsections (a) and (b) of Section 201

of this Act. Any credit that is unused in the year the

credit is computed may be carried forward and applied to

the tax liability of the 5 taxable years following the

excess credit year, except as otherwise provided under

paragraph (4.5) of this Section. The credit shall be

applied to the earliest year for which there is a tax

liability. If there are credits from more than one tax

year that are available to offset a liability, the earlier

credit shall be applied first.

(4.5) The Department of Commerce and Economic

Opportunity, in consultation with the Department of

Revenue, shall adopt rules to extend the sunset of any

earned, existing, or unused credit as provided for in

Section 605-1055 of the Department of Commerce and

Economic Opportunity Law of the Civil Administrative Code

of Illinois.

(5) No credit shall be allowed with respect to any

Agreement for any taxable year ending after the

Noncompliance Date. Upon receiving notification by the

Department of Commerce and Economic Opportunity of the

noncompliance of a Taxpayer with an Agreement, the

Department shall notify the Taxpayer that no credit is

allowed with respect to that Agreement for any taxable

year ending after the Noncompliance Date, as stated in

such notification. If any credit has been allowed with

respect to an Agreement for a taxable year ending after

the Noncompliance Date for that Agreement, any refund paid

to the Taxpayer for that taxable year shall, to the extent

of that credit allowed, be an erroneous refund within the

meaning of Section 912 of this Act.

(6) For purposes of this Section, the terms

"Agreement", "Incremental Income Tax", "New Construction

EDGE Agreement", "New Construction EDGE Credit", "New

Construction EDGE Incremental Income Tax", and

"Noncompliance Date" have the same meaning as when used in

the Economic Development for a Growing Economy Tax Credit

Act.

(Source: P.A. 101-9, eff. 6-5-19.)

Section 11-15. The Economic Development for a Growing

Economy Tax Credit Act is amended by changing Section 5-45 as

follows:

(35 ILCS 10/5-45)

Sec. 5-45. Amount and duration of the credit.

(a) The Department shall determine the amount and duration

of the credit awarded under this Act. The duration of the

credit may not exceed 10 taxable years. The credit may be

stated as a percentage of the Incremental Income Tax

attributable to the applicant's project and may include a

fixed dollar limitation.

(b) Notwithstanding subsection (a), and except as the

credit may be applied in a carryover year pursuant to Section

211(4) of the Illinois Income Tax Act, the credit may be

applied against the State income tax liability in more than 10

taxable years but not in more than 15 taxable years for an

eligible business that (i) qualifies under this Act and the

Corporate Headquarters Relocation Act and has in fact

undertaken a qualifying project within the time frame

specified by the Department of Commerce and Economic

Opportunity under that Act, and (ii) applies against its State

income tax liability, during the entire 15-year period, no

more than 60% of the maximum credit per year that would

otherwise be available under this Act.

(c) Nothing in this Section shall prevent the Department,

in consultation with the Department of Revenue, from adopting

rules to extend the sunset of any earned, existing, and unused

tax credit or credits a taxpayer may be in possession of, as

provided for in Section 605-1055 of the Department of Commerce

and Economic Opportunity Law of the Civil Administrative Code

of Illinois, notwithstanding the carry-forward provisions

pursuant to paragraph (4) of Section 211 of the Illinois

Income Tax Act.

(Source: P.A. 94-793, eff. 5-19-06.)

ARTICLE 12. PENSION CODE

Section 12-5. The Illinois Pension Code is amended by

changing Sections 1-160, 15-155, 15-198, 16-133, 16-158, and

16-203 as follows:

(40 ILCS 5/1-160)

Sec. 1-160. Provisions applicable to new hires.

(a) The provisions of this Section apply to a person who,

on or after January 1, 2011, first becomes a member or a

participant under any reciprocal retirement system or pension

fund established under this Code, other than a retirement

system or pension fund established under Article 2, 3, 4, 5, 6,

15 or 18 of this Code, notwithstanding any other provision of

this Code to the contrary, but do not apply to any self-managed

plan established under this Code, to any person with respect

to service as a sheriff's law enforcement employee under

Article 7, or to any participant of the retirement plan

established under Section 22-101. Notwithstanding anything to

the contrary in this Section, for purposes of this Section, a

person who participated in a retirement system under Article

15 prior to January 1, 2011 shall be deemed a person who first

became a member or participant prior to January 1, 2011 under

any retirement system or pension fund subject to this Section.

The changes made to this Section by Public Act 98-596 are a

clarification of existing law and are intended to be

retroactive to January 1, 2011 (the effective date of Public

Act 96-889), notwithstanding the provisions of Section 1-103.1

of this Code.

This Section does not apply to a person who first becomes a

noncovered employee under Article 14 on or after the

implementation date of the plan created under Section 1-161

for that Article, unless that person elects under subsection

(b) of Section 1-161 to instead receive the benefits provided

under this Section and the applicable provisions of that

Article.

This Section does not apply to a person who first becomes a

member or participant under Article 16 on or after the

implementation date of the plan created under Section 1-161

for that Article, unless that person elects under subsection

(b) of Section 1-161 to instead receive the benefits provided

under this Section and the applicable provisions of that

Article.

This Section does not apply to a person who elects under

subsection (c-5) of Section 1-161 to receive the benefits

under Section 1-161.

This Section does not apply to a person who first becomes a

member or participant of an affected pension fund on or after 6

months after the resolution or ordinance date, as defined in

Section 1-162, unless that person elects under subsection (c)

of Section 1-162 to receive the benefits provided under this

Section and the applicable provisions of the Article under

which he or she is a member or participant.

(b) "Final average salary" means, except as otherwise

provided in this subsection, the average monthly (or annual)

salary obtained by dividing the total salary or earnings

calculated under the Article applicable to the member or

participant during the 96 consecutive months (or 8 consecutive

years) of service within the last 120 months (or 10 years) of

service in which the total salary or earnings calculated under

the applicable Article was the highest by the number of months

(or years) of service in that period. For the purposes of a

person who first becomes a member or participant of any

retirement system or pension fund to which this Section

applies on or after January 1, 2011, in this Code, "final

average salary" shall be substituted for the following:

(1) In Article 7 (except for service as sheriff's law

enforcement employees), "final rate of earnings".

(2) In Articles 8, 9, 10, 11, and 12, "highest average

annual salary for any 4 consecutive years within the last

10 years of service immediately preceding the date of

withdrawal".

(3) In Article 13, "average final salary".

(4) In Article 14, "final average compensation".

(5) In Article 17, "average salary".

(6) In Section 22-207, "wages or salary received by

him at the date of retirement or discharge".

A member of the Teachers' Retirement System of the State

of Illinois who retires on or after June 1, 2021 and for whom

the 2020-2021 school year is used in the calculation of the

member's final average salary shall use the higher of the

following for the purpose of determining the member's final

average salary:

(A) the amount otherwise calculated under the first

paragraph of this subsection; or

(B) an amount calculated by the Teachers' Retirement

System of the State of Illinois using the average of the

monthly (or annual) salary obtained by dividing the total

salary or earnings calculated under Article 16 applicable

to the member or participant during the 96 months (or 8

years) of service within the last 120 months (or 10 years)

of service in which the total salary or earnings

calculated under the Article was the highest by the number

of months (or years) of service in that period.

(b-5) Beginning on January 1, 2011, for all purposes under

this Code (including without limitation the calculation of

benefits and employee contributions), the annual earnings,

salary, or wages (based on the plan year) of a member or

participant to whom this Section applies shall not exceed

$106,800; however, that amount shall annually thereafter be

increased by the lesser of (i) 3% of that amount, including all

previous adjustments, or (ii) one-half the annual unadjusted

percentage increase (but not less than zero) in the consumer

price index-u for the 12 months ending with the September

preceding each November 1, including all previous adjustments.

For the purposes of this Section, "consumer price index-u"

means the index published by the Bureau of Labor Statistics of

the United States Department of Labor that measures the

average change in prices of goods and services purchased by

all urban consumers, United States city average, all items,

1982-84 = 100. The new amount resulting from each annual

adjustment shall be determined by the Public Pension Division

of the Department of Insurance and made available to the

boards of the retirement systems and pension funds by November

1 of each year.

(c) A member or participant is entitled to a retirement

annuity upon written application if he or she has attained age

67 (beginning January 1, 2015, age 65 with respect to service

under Article 12 of this Code that is subject to this Section)

and has at least 10 years of service credit and is otherwise

eligible under the requirements of the applicable Article.

A member or participant who has attained age 62 (beginning

January 1, 2015, age 60 with respect to service under Article

12 of this Code that is subject to this Section) and has at

least 10 years of service credit and is otherwise eligible

under the requirements of the applicable Article may elect to

receive the lower retirement annuity provided in subsection

(d) of this Section.

(c-5) A person who first becomes a member or a participant

subject to this Section on or after July 6, 2017 (the effective

date of Public Act 100-23), notwithstanding any other

provision of this Code to the contrary, is entitled to a

retirement annuity under Article 8 or Article 11 upon written

application if he or she has attained age 65 and has at least

10 years of service credit and is otherwise eligible under the

requirements of Article 8 or Article 11 of this Code,

whichever is applicable.

(d) The retirement annuity of a member or participant who

is retiring after attaining age 62 (beginning January 1, 2015,

age 60 with respect to service under Article 12 of this Code

that is subject to this Section) with at least 10 years of

service credit shall be reduced by one-half of 1% for each full

month that the member's age is under age 67 (beginning January

1, 2015, age 65 with respect to service under Article 12 of

this Code that is subject to this Section).

(d-5) The retirement annuity payable under Article 8 or

Article 11 to an eligible person subject to subsection (c-5)

of this Section who is retiring at age 60 with at least 10

years of service credit shall be reduced by one-half of 1% for

each full month that the member's age is under age 65.

(d-10) Each person who first became a member or

participant under Article 8 or Article 11 of this Code on or

after January 1, 2011 and prior to the effective date of this

amendatory Act of the 100th General Assembly shall make an

irrevocable election either:

(i) to be eligible for the reduced retirement age

provided in subsections (c-5) and (d-5) of this Section,

the eligibility for which is conditioned upon the member

or participant agreeing to the increases in employee

contributions for age and service annuities provided in

subsection (a-5) of Section 8-174 of this Code (for

service under Article 8) or subsection (a-5) of Section

11-170 of this Code (for service under Article 11); or

(ii) to not agree to item (i) of this subsection

(d-10), in which case the member or participant shall

continue to be subject to the retirement age provisions in

subsections (c) and (d) of this Section and the employee

contributions for age and service annuity as provided in

subsection (a) of Section 8-174 of this Code (for service

under Article 8) or subsection (a) of Section 11-170 of

this Code (for service under Article 11).

The election provided for in this subsection shall be made

between October 1, 2017 and November 15, 2017. A person

subject to this subsection who makes the required election

shall remain bound by that election. A person subject to this

subsection who fails for any reason to make the required

election within the time specified in this subsection shall be

deemed to have made the election under item (ii).

(e) Any retirement annuity or supplemental annuity shall

be subject to annual increases on the January 1 occurring

either on or after the attainment of age 67 (beginning January

1, 2015, age 65 with respect to service under Article 12 of

this Code that is subject to this Section and beginning on the

effective date of this amendatory Act of the 100th General

Assembly, age 65 with respect to service under Article 8 or

Article 11 for eligible persons who: (i) are subject to

subsection (c-5) of this Section; or (ii) made the election

under item (i) of subsection (d-10) of this Section) or the

first anniversary of the annuity start date, whichever is

later. Each annual increase shall be calculated at 3% or

one-half the annual unadjusted percentage increase (but not

less than zero) in the consumer price index-u for the 12 months

ending with the September preceding each November 1, whichever

is less, of the originally granted retirement annuity. If the

annual unadjusted percentage change in the consumer price

index-u for the 12 months ending with the September preceding

each November 1 is zero or there is a decrease, then the

annuity shall not be increased.

For the purposes of Section 1-103.1 of this Code, the

changes made to this Section by this amendatory Act of the

100th General Assembly are applicable without regard to

whether the employee was in active service on or after the

effective date of this amendatory Act of the 100th General

Assembly.

(f) The initial survivor's or widow's annuity of an

otherwise eligible survivor or widow of a retired member or

participant who first became a member or participant on or

after January 1, 2011 shall be in the amount of 66 2/3% of the

retired member's or participant's retirement annuity at the

date of death. In the case of the death of a member or

participant who has not retired and who first became a member

or participant on or after January 1, 2011, eligibility for a

survivor's or widow's annuity shall be determined by the

applicable Article of this Code. The initial benefit shall be

66 2/3% of the earned annuity without a reduction due to age. A

child's annuity of an otherwise eligible child shall be in the

amount prescribed under each Article if applicable. Any

survivor's or widow's annuity shall be increased (1) on each

January 1 occurring on or after the commencement of the

annuity if the deceased member died while receiving a

retirement annuity or (2) in other cases, on each January 1

occurring after the first anniversary of the commencement of

the annuity. Each annual increase shall be calculated at 3% or

one-half the annual unadjusted percentage increase (but not

less than zero) in the consumer price index-u for the 12 months

ending with the September preceding each November 1, whichever

is less, of the originally granted survivor's annuity. If the

annual unadjusted percentage change in the consumer price

index-u for the 12 months ending with the September preceding

each November 1 is zero or there is a decrease, then the

annuity shall not be increased.

(g) The benefits in Section 14-110 apply only if the

person is a State policeman, a fire fighter in the fire

protection service of a department, a conservation police

officer, an investigator for the Secretary of State, an arson

investigator, a Commerce Commission police officer,

investigator for the Department of Revenue or the Illinois

Gaming Board, a security employee of the Department of

Corrections or the Department of Juvenile Justice, or a

security employee of the Department of Innovation and

Technology, as those terms are defined in subsection (b) and

subsection (c) of Section 14-110. A person who meets the

requirements of this Section is entitled to an annuity

calculated under the provisions of Section 14-110, in lieu of

the regular or minimum retirement annuity, only if the person

has withdrawn from service with not less than 20 years of

eligible creditable service and has attained age 60,

regardless of whether the attainment of age 60 occurs while

the person is still in service.

(h) If a person who first becomes a member or a participant

of a retirement system or pension fund subject to this Section

on or after January 1, 2011 is receiving a retirement annuity

or retirement pension under that system or fund and becomes a

member or participant under any other system or fund created

by this Code and is employed on a full-time basis, except for

those members or participants exempted from the provisions of

this Section under subsection (a) of this Section, then the

person's retirement annuity or retirement pension under that

system or fund shall be suspended during that employment. Upon

termination of that employment, the person's retirement

annuity or retirement pension payments shall resume and be

recalculated if recalculation is provided for under the

applicable Article of this Code.

If a person who first becomes a member of a retirement

system or pension fund subject to this Section on or after

January 1, 2012 and is receiving a retirement annuity or

retirement pension under that system or fund and accepts on a

contractual basis a position to provide services to a

governmental entity from which he or she has retired, then

that person's annuity or retirement pension earned as an

active employee of the employer shall be suspended during that

contractual service. A person receiving an annuity or

retirement pension under this Code shall notify the pension

fund or retirement system from which he or she is receiving an

annuity or retirement pension, as well as his or her

contractual employer, of his or her retirement status before

accepting contractual employment. A person who fails to submit

such notification shall be guilty of a Class A misdemeanor and

required to pay a fine of $1,000. Upon termination of that

contractual employment, the person's retirement annuity or

retirement pension payments shall resume and, if appropriate,

be recalculated under the applicable provisions of this Code.

(i) (Blank).

(j) In the case of a conflict between the provisions of

this Section and any other provision of this Code, the

provisions of this Section shall control.

(Source: P.A. 100-23, eff. 7-6-17; 100-201, eff. 8-18-17;

100-563, eff. 12-8-17; 100-611, eff. 7-20-18; 100-1166, eff.

1-4-19; 101-610, eff. 1-1-20.)

(40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)

Sec. 15-155. Employer contributions.

(a) The State of Illinois shall make contributions by

appropriations of amounts which, together with the other

employer contributions from trust, federal, and other funds,

employee contributions, income from investments, and other

income of this System, will be sufficient to meet the cost of

maintaining and administering the System on a 90% funded basis

in accordance with actuarial recommendations.

The Board shall determine the amount of State

contributions required for each fiscal year on the basis of

the actuarial tables and other assumptions adopted by the

Board and the recommendations of the actuary, using the

formula in subsection (a-1).

(a-1) For State fiscal years 2012 through 2045, the

minimum contribution to the System to be made by the State for

each fiscal year shall be an amount determined by the System to

be sufficient to bring the total assets of the System up to 90%

of the total actuarial liabilities of the System by the end of

State fiscal year 2045. In making these determinations, the

required State contribution shall be calculated each year as a

level percentage of payroll over the years remaining to and

including fiscal year 2045 and shall be determined under the

projected unit credit actuarial cost method.

For each of State fiscal years 2018, 2019, and 2020, the

State shall make an additional contribution to the System

equal to 2% of the total payroll of each employee who is deemed

to have elected the benefits under Section 1-161 or who has

made the election under subsection (c) of Section 1-161.

A change in an actuarial or investment assumption that

increases or decreases the required State contribution and

first applies in State fiscal year 2018 or thereafter shall be

implemented in equal annual amounts over a 5-year period

beginning in the State fiscal year in which the actuarial

change first applies to the required State contribution.

A change in an actuarial or investment assumption that

increases or decreases the required State contribution and

first applied to the State contribution in fiscal year 2014,

2015, 2016, or 2017 shall be implemented:

(i) as already applied in State fiscal years before

2018; and

(ii) in the portion of the 5-year period beginning in

the State fiscal year in which the actuarial change first

applied that occurs in State fiscal year 2018 or

thereafter, by calculating the change in equal annual

amounts over that 5-year period and then implementing it

at the resulting annual rate in each of the remaining

fiscal years in that 5-year period.

For State fiscal years 1996 through 2005, the State

contribution to the System, as a percentage of the applicable

employee payroll, shall be increased in equal annual

increments so that by State fiscal year 2011, the State is

contributing at the rate required under this Section.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2006

is $166,641,900.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2007

is $252,064,100.

For each of State fiscal years 2008 through 2009, the

State contribution to the System, as a percentage of the

applicable employee payroll, shall be increased in equal

annual increments from the required State contribution for

State fiscal year 2007, so that by State fiscal year 2011, the

State is contributing at the rate otherwise required under

this Section.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2010

is $702,514,000 and shall be made from the State Pensions Fund

and proceeds of bonds sold in fiscal year 2010 pursuant to

Section 7.2 of the General Obligation Bond Act, less (i) the

pro rata share of bond sale expenses determined by the

System's share of total bond proceeds, (ii) any amounts

received from the General Revenue Fund in fiscal year 2010,

(iii) any reduction in bond proceeds due to the issuance of

discounted bonds, if applicable.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2011

is the amount recertified by the System on or before April 1,

2011 pursuant to Section 15-165 and shall be made from the

State Pensions Fund and proceeds of bonds sold in fiscal year

2011 pursuant to Section 7.2 of the General Obligation Bond

Act, less (i) the pro rata share of bond sale expenses

determined by the System's share of total bond proceeds, (ii)

any amounts received from the General Revenue Fund in fiscal

year 2011, and (iii) any reduction in bond proceeds due to the

issuance of discounted bonds, if applicable.

Beginning in State fiscal year 2046, the minimum State

contribution for each fiscal year shall be the amount needed

to maintain the total assets of the System at 90% of the total

actuarial liabilities of the System.

Amounts received by the System pursuant to Section 25 of

the Budget Stabilization Act or Section 8.12 of the State

Finance Act in any fiscal year do not reduce and do not

constitute payment of any portion of the minimum State

contribution required under this Article in that fiscal year.

Such amounts shall not reduce, and shall not be included in the

calculation of, the required State contributions under this

Article in any future year until the System has reached a

funding ratio of at least 90%. A reference in this Article to

the "required State contribution" or any substantially similar

term does not include or apply to any amounts payable to the

System under Section 25 of the Budget Stabilization Act.

Notwithstanding any other provision of this Section, the

required State contribution for State fiscal year 2005 and for

fiscal year 2008 and each fiscal year thereafter, as

calculated under this Section and certified under Section

15-165, shall not exceed an amount equal to (i) the amount of

the required State contribution that would have been

calculated under this Section for that fiscal year if the

System had not received any payments under subsection (d) of

Section 7.2 of the General Obligation Bond Act, minus (ii) the

portion of the State's total debt service payments for that

fiscal year on the bonds issued in fiscal year 2003 for the

purposes of that Section 7.2, as determined and certified by

the Comptroller, that is the same as the System's portion of

the total moneys distributed under subsection (d) of Section

7.2 of the General Obligation Bond Act. In determining this

maximum for State fiscal years 2008 through 2010, however, the

amount referred to in item (i) shall be increased, as a

percentage of the applicable employee payroll, in equal

increments calculated from the sum of the required State

contribution for State fiscal year 2007 plus the applicable

portion of the State's total debt service payments for fiscal

year 2007 on the bonds issued in fiscal year 2003 for the

purposes of Section 7.2 of the General Obligation Bond Act, so

that, by State fiscal year 2011, the State is contributing at

the rate otherwise required under this Section.

(a-2) Beginning in fiscal year 2018, each employer under

this Article shall pay to the System a required contribution

determined as a percentage of projected payroll and sufficient

to produce an annual amount equal to:

(i) for each of fiscal years 2018, 2019, and 2020, the

defined benefit normal cost of the defined benefit plan,

less the employee contribution, for each employee of that

employer who has elected or who is deemed to have elected

the benefits under Section 1-161 or who has made the

election under subsection (c) of Section 1-161; for fiscal

year 2021 and each fiscal year thereafter, the defined

benefit normal cost of the defined benefit plan, less the

employee contribution, plus 2%, for each employee of that

employer who has elected or who is deemed to have elected

the benefits under Section 1-161 or who has made the

election under subsection (c) of Section 1-161; plus

(ii) the amount required for that fiscal year to

amortize any unfunded actuarial accrued liability

associated with the present value of liabilities

attributable to the employer's account under Section

15-155.2, determined as a level percentage of payroll over

a 30-year rolling amortization period.

In determining contributions required under item (i) of

this subsection, the System shall determine an aggregate rate

for all employers, expressed as a percentage of projected

payroll.

In determining the contributions required under item (ii)

of this subsection, the amount shall be computed by the System

on the basis of the actuarial assumptions and tables used in

the most recent actuarial valuation of the System that is

available at the time of the computation.

The contributions required under this subsection (a-2)

shall be paid by an employer concurrently with that employer's

payroll payment period. The State, as the actual employer of

an employee, shall make the required contributions under this

subsection.

As used in this subsection, "academic year" means the

12-month period beginning September 1.

(b) If an employee is paid from trust or federal funds, the

employer shall pay to the Board contributions from those funds

which are sufficient to cover the accruing normal costs on

behalf of the employee. However, universities having employees

who are compensated out of local auxiliary funds, income

funds, or service enterprise funds are not required to pay

such contributions on behalf of those employees. The local

auxiliary funds, income funds, and service enterprise funds of

universities shall not be considered trust funds for the

purpose of this Article, but funds of alumni associations,

foundations, and athletic associations which are affiliated

with the universities included as employers under this Article

and other employers which do not receive State appropriations

are considered to be trust funds for the purpose of this

Article.

(b-1) The City of Urbana and the City of Champaign shall

each make employer contributions to this System for their

respective firefighter employees who participate in this

System pursuant to subsection (h) of Section 15-107. The rate

of contributions to be made by those municipalities shall be

determined annually by the Board on the basis of the actuarial

assumptions adopted by the Board and the recommendations of

the actuary, and shall be expressed as a percentage of salary

for each such employee. The Board shall certify the rate to the

affected municipalities as soon as may be practical. The

employer contributions required under this subsection shall be

remitted by the municipality to the System at the same time and

in the same manner as employee contributions.

(c) Through State fiscal year 1995: The total employer

contribution shall be apportioned among the various funds of

the State and other employers, whether trust, federal, or

other funds, in accordance with actuarial procedures approved

by the Board. State of Illinois contributions for employers

receiving State appropriations for personal services shall be

payable from appropriations made to the employers or to the

System. The contributions for Class I community colleges

covering earnings other than those paid from trust and federal

funds, shall be payable solely from appropriations to the

Illinois Community College Board or the System for employer

contributions.

(d) Beginning in State fiscal year 1996, the required

State contributions to the System shall be appropriated

directly to the System and shall be payable through vouchers

issued in accordance with subsection (c) of Section 15-165,

except as provided in subsection (g).

(e) The State Comptroller shall draw warrants payable to

the System upon proper certification by the System or by the

employer in accordance with the appropriation laws and this

Code.

(f) Normal costs under this Section means liability for

pensions and other benefits which accrues to the System

because of the credits earned for service rendered by the

participants during the fiscal year and expenses of

administering the System, but shall not include the principal

of or any redemption premium or interest on any bonds issued by

the Board or any expenses incurred or deposits required in

connection therewith.

(g) If June 4, 2018 (Public Act 100-587) the amount of a

participant's earnings for any academic year used to determine

the final rate of earnings, determined on a full-time

equivalent basis, exceeds the amount of his or her earnings

with the same employer for the previous academic year,

determined on a full-time equivalent basis, by more than 6%,

the participant's employer shall pay to the System, in

addition to all other payments required under this Section and

in accordance with guidelines established by the System, the

present value of the increase in benefits resulting from the

portion of the increase in earnings that is in excess of 6%.

This present value shall be computed by the System on the basis

of the actuarial assumptions and tables used in the most

recent actuarial valuation of the System that is available at

the time of the computation. The System may require the

employer to provide any pertinent information or

documentation.

Whenever it determines that a payment is or may be

required under this subsection (g), the System shall calculate

the amount of the payment and bill the employer for that

amount. The bill shall specify the calculations used to

determine the amount due. If the employer disputes the amount

of the bill, it may, within 30 days after receipt of the bill,

apply to the System in writing for a recalculation. The

application must specify in detail the grounds of the dispute

and, if the employer asserts that the calculation is subject

to subsection (h), (h-5), or (i) of this Section, must include

an affidavit setting forth and attesting to all facts within

the employer's knowledge that are pertinent to the

applicability of that subsection. Upon receiving a timely

application for recalculation, the System shall review the

application and, if appropriate, recalculate the amount due.

The employer contributions required under this subsection

(g) may be paid in the form of a lump sum within 90 days after

receipt of the bill. If the employer contributions are not

paid within 90 days after receipt of the bill, then interest

will be charged at a rate equal to the System's annual

actuarially assumed rate of return on investment compounded

annually from the 91st day after receipt of the bill. Payments

must be concluded within 3 years after the employer's receipt

of the bill.

When assessing payment for any amount due under this

subsection (g), the System shall include earnings, to the

extent not established by a participant under Section

15-113.11 or 15-113.12, that would have been paid to the

participant had the participant not taken (i) periods of

voluntary or involuntary furlough occurring on or after July

1, 2015 and on or before June 30, 2017 or (ii) periods of

voluntary pay reduction in lieu of furlough occurring on or

after July 1, 2015 and on or before June 30, 2017. Determining

earnings that would have been paid to a participant had the

participant not taken periods of voluntary or involuntary

furlough or periods of voluntary pay reduction shall be the

responsibility of the employer, and shall be reported in a

manner prescribed by the System.

This subsection (g) does not apply to (1) Tier 2 hybrid

plan members and (2) Tier 2 defined benefit members who first

participate under this Article on or after the implementation

date of the Optional Hybrid Plan.

(g-1) (Blank). June 4, 2018 (Public Act 100-587)

(h) This subsection (h) applies only to payments made or

salary increases given on or after June 1, 2005 but before July

1, 2011. The changes made by Public Act 94-1057 shall not

require the System to refund any payments received before July

31, 2006 (the effective date of Public Act 94-1057).

When assessing payment for any amount due under subsection

(g), the System shall exclude earnings increases paid to

participants under contracts or collective bargaining

agreements entered into, amended, or renewed before June 1,

2005.

When assessing payment for any amount due under subsection

(g), the System shall exclude earnings increases paid to a

participant at a time when the participant is 10 or more years

from retirement eligibility under Section 15-135.

When assessing payment for any amount due under subsection

(g), the System shall exclude earnings increases resulting

from overload work, including a contract for summer teaching,

or overtime when the employer has certified to the System, and

the System has approved the certification, that: (i) in the

case of overloads (A) the overload work is for the sole purpose

of academic instruction in excess of the standard number of

instruction hours for a full-time employee occurring during

the academic year that the overload is paid and (B) the

earnings increases are equal to or less than the rate of pay

for academic instruction computed using the participant's

current salary rate and work schedule; and (ii) in the case of

overtime, the overtime was necessary for the educational

mission.

When assessing payment for any amount due under subsection

(g), the System shall exclude any earnings increase resulting

from (i) a promotion for which the employee moves from one

classification to a higher classification under the State

Universities Civil Service System, (ii) a promotion in

academic rank for a tenured or tenure-track faculty position,

or (iii) a promotion that the Illinois Community College Board

has recommended in accordance with subsection (k) of this

Section. These earnings increases shall be excluded only if

the promotion is to a position that has existed and been filled

by a member for no less than one complete academic year and the

earnings increase as a result of the promotion is an increase

that results in an amount no greater than the average salary

paid for other similar positions.

(h-5) When assessing payment for any amount due under

subsection (g), the System shall exclude any earnings increase

resulting from overload work performed in an academic year

subsequent to an academic year in which the employer was

unable to offer or allow to be conducted overload work due to

an emergency declaration limiting such activities.

(i) When assessing payment for any amount due under

subsection (g), the System shall exclude any salary increase

described in subsection (h) of this Section given on or after

July 1, 2011 but before July 1, 2014 under a contract or

collective bargaining agreement entered into, amended, or

renewed on or after June 1, 2005 but before July 1, 2011.

Notwithstanding any other provision of this Section, any

payments made or salary increases given after June 30, 2014

shall be used in assessing payment for any amount due under

subsection (g) of this Section.

(j) The System shall prepare a report and file copies of

the report with the Governor and the General Assembly by

January 1, 2007 that contains all of the following

information:

(1) The number of recalculations required by the

changes made to this Section by Public Act 94-1057 for

each employer.

(2) The dollar amount by which each employer's

contribution to the System was changed due to

recalculations required by Public Act 94-1057.

(3) The total amount the System received from each

employer as a result of the changes made to this Section by

Public Act 94-4.

(4) The increase in the required State contribution

resulting from the changes made to this Section by Public

Act 94-1057.

(j-5) For State fiscal years beginning on or after July 1,

2017, if the amount of a participant's earnings for any State

fiscal year exceeds the amount of the salary set by law for the

Governor that is in effect on July 1 of that fiscal year, the

participant's employer shall pay to the System, in addition to

all other payments required under this Section and in

accordance with guidelines established by the System, an

amount determined by the System to be equal to the employer

normal cost, as established by the System and expressed as a

total percentage of payroll, multiplied by the amount of

earnings in excess of the amount of the salary set by law for

the Governor. This amount shall be computed by the System on

the basis of the actuarial assumptions and tables used in the

most recent actuarial valuation of the System that is

available at the time of the computation. The System may

require the employer to provide any pertinent information or

documentation.

Whenever it determines that a payment is or may be

required under this subsection, the System shall calculate the

amount of the payment and bill the employer for that amount.

The bill shall specify the calculation used to determine the

amount due. If the employer disputes the amount of the bill, it

may, within 30 days after receipt of the bill, apply to the

System in writing for a recalculation. The application must

specify in detail the grounds of the dispute. Upon receiving a

timely application for recalculation, the System shall review

the application and, if appropriate, recalculate the amount

due.

The employer contributions required under this subsection

may be paid in the form of a lump sum within 90 days after

issuance of the bill. If the employer contributions are not

paid within 90 days after issuance of the bill, then interest

will be charged at a rate equal to the System's annual

actuarially assumed rate of return on investment compounded

annually from the 91st day after issuance of the bill. All

payments must be received within 3 years after issuance of the

bill. If the employer fails to make complete payment,

including applicable interest, within 3 years, then the System

may, after giving notice to the employer, certify the

delinquent amount to the State Comptroller, and the

Comptroller shall thereupon deduct the certified delinquent

amount from State funds payable to the employer and pay them

instead to the System.

This subsection (j-5) does not apply to a participant's

earnings to the extent an employer pays the employer normal

cost of such earnings.

The changes made to this subsection (j-5) by Public Act

100-624 are intended to apply retroactively to July 6, 2017

(the effective date of Public Act 100-23).

(k) The Illinois Community College Board shall adopt rules

for recommending lists of promotional positions submitted to

the Board by community colleges and for reviewing the

promotional lists on an annual basis. When recommending

promotional lists, the Board shall consider the similarity of

the positions submitted to those positions recognized for

State universities by the State Universities Civil Service

System. The Illinois Community College Board shall file a copy

of its findings with the System. The System shall consider the

findings of the Illinois Community College Board when making

determinations under this Section. The System shall not

exclude any earnings increases resulting from a promotion when

the promotion was not submitted by a community college.

Nothing in this subsection (k) shall require any community

college to submit any information to the Community College

Board.

(l) For purposes of determining the required State

contribution to the System, the value of the System's assets

shall be equal to the actuarial value of the System's assets,

which shall be calculated as follows:

As of June 30, 2008, the actuarial value of the System's

assets shall be equal to the market value of the assets as of

that date. In determining the actuarial value of the System's

assets for fiscal years after June 30, 2008, any actuarial

gains or losses from investment return incurred in a fiscal

year shall be recognized in equal annual amounts over the

5-year period following that fiscal year.

(m) For purposes of determining the required State

contribution to the system for a particular year, the

actuarial value of assets shall be assumed to earn a rate of

return equal to the system's actuarially assumed rate of

return.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

100-624, eff. 7-20-18; 101-10, eff. 6-5-19; 101-81, eff.

7-12-19; revised 8-6-19.)

(40 ILCS 5/15-198)

Sec. 15-198. Application and expiration of new benefit

increases.

(a) As used in this Section, "new benefit increase" means

an increase in the amount of any benefit provided under this

Article, or an expansion of the conditions of eligibility for

any benefit under this Article, that results from an amendment

to this Code that takes effect after June 1, 2005 (the

effective date of Public Act 94-4). "New benefit increase",

however, does not include any benefit increase resulting from

the changes made to Article 1 or this Article by Public Act

100-23, Public Act 100-587, Public Act 100-769, Public Act

101-10, Public Act 101-610, or this amendatory Act of the

102nd General Assembly or this amendatory Act of the 101st

General Assembly.

(b) Notwithstanding any other provision of this Code or

any subsequent amendment to this Code, every new benefit

increase is subject to this Section and shall be deemed to be

granted only in conformance with and contingent upon

compliance with the provisions of this Section.

(c) The Public Act enacting a new benefit increase must

identify and provide for payment to the System of additional

funding at least sufficient to fund the resulting annual

increase in cost to the System as it accrues.

Every new benefit increase is contingent upon the General

Assembly providing the additional funding required under this

subsection. The Commission on Government Forecasting and

Accountability shall analyze whether adequate additional

funding has been provided for the new benefit increase and

shall report its analysis to the Public Pension Division of

the Department of Insurance. A new benefit increase created by

a Public Act that does not include the additional funding

required under this subsection is null and void. If the Public

Pension Division determines that the additional funding

provided for a new benefit increase under this subsection is

or has become inadequate, it may so certify to the Governor and

the State Comptroller and, in the absence of corrective action

by the General Assembly, the new benefit increase shall expire

at the end of the fiscal year in which the certification is

made.

(d) Every new benefit increase shall expire 5 years after

its effective date or on such earlier date as may be specified

in the language enacting the new benefit increase or provided

under subsection (c). This does not prevent the General

Assembly from extending or re-creating a new benefit increase

by law.

(e) Except as otherwise provided in the language creating

the new benefit increase, a new benefit increase that expires

under this Section continues to apply to persons who applied

and qualified for the affected benefit while the new benefit

increase was in effect and to the affected beneficiaries and

alternate payees of such persons, but does not apply to any

other person, including, without limitation, a person who

continues in service after the expiration date and did not

apply and qualify for the affected benefit while the new

benefit increase was in effect.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

100-769, eff. 8-10-18; 101-10, eff. 6-5-19; 101-81, eff.

7-12-19; 101-610, eff. 1-1-20.)

(40 ILCS 5/16-133) (from Ch. 108 1/2, par. 16-133)

(Text of Section WITHOUT the changes made by P.A. 98-599,

which has been held unconstitutional)

Sec. 16-133. Retirement annuity; amount.

(a) The amount of the retirement annuity shall be (i) in

the case of a person who first became a teacher under this

Article before July 1, 2005, the larger of the amounts

determined under paragraphs (A) and (B) below, or (ii) in the

case of a person who first becomes a teacher under this Article

on or after July 1, 2005, the amount determined under the

applicable provisions of paragraph (B):

(A) An amount consisting of the sum of the following:

(1) An amount that can be provided on an

actuarially equivalent basis by the member's

accumulated contributions at the time of retirement;

and

(2) The sum of (i) the amount that can be provided

on an actuarially equivalent basis by the member's

accumulated contributions representing service prior

to July 1, 1947, and (ii) the amount that can be

provided on an actuarially equivalent basis by the

amount obtained by multiplying 1.4 times the member's

accumulated contributions covering service subsequent

to June 30, 1947; and

(3) If there is prior service, 2 times the amount

that would have been determined under subparagraph (2)

of paragraph (A) above on account of contributions

which would have been made during the period of prior

service creditable to the member had the System been

in operation and had the member made contributions at

the contribution rate in effect prior to July 1, 1947.

This paragraph (A) does not apply to a person who

first becomes a teacher under this Article on or after

July 1, 2005.

(B) An amount consisting of the greater of the

following:

(1) For creditable service earned before July 1,

1998 that has not been augmented under Section

16-129.1: 1.67% of final average salary for each of

the first 10 years of creditable service, 1.90% of

final average salary for each year in excess of 10 but

not exceeding 20, 2.10% of final average salary for

each year in excess of 20 but not exceeding 30, and

2.30% of final average salary for each year in excess

of 30; and

For creditable service earned on or after July 1,

1998 by a member who has at least 24 years of

creditable service on July 1, 1998 and who does not

elect to augment service under Section 16-129.1: 2.2%

of final average salary for each year of creditable

service earned on or after July 1, 1998 but before the

member reaches a total of 30 years of creditable

service and 2.3% of final average salary for each year

of creditable service earned on or after July 1, 1998

and after the member reaches a total of 30 years of

creditable service; and

For all other creditable service: 2.2% of final

average salary for each year of creditable service; or

(2) 1.5% of final average salary for each year of

creditable service plus the sum $7.50 for each of the

first 20 years of creditable service.

The amount of the retirement annuity determined under this

paragraph (B) shall be reduced by 1/2 of 1% for each month

that the member is less than age 60 at the time the

retirement annuity begins. However, this reduction shall

not apply (i) if the member has at least 35 years of

creditable service, or (ii) if the member retires on

account of disability under Section 16-149.2 of this

Article with at least 20 years of creditable service, or

(iii) if the member (1) has earned during the period

immediately preceding the last day of service at least one

year of contributing creditable service as an employee of

a department as defined in Section 14-103.04, (2) has

earned at least 5 years of contributing creditable service

as an employee of a department as defined in Section

14-103.04, (3) retires on or after January 1, 2001, and

(4) retires having attained an age which, when added to

the number of years of his or her total creditable

service, equals at least 85. Portions of years shall be

counted as decimal equivalents.

(b) For purposes of this Section, except as provided in

subsection (b-5), final average salary shall be the average

salary for the highest 4 consecutive years within the last 10

years of creditable service as determined under rules of the

board.

The minimum final average salary shall be considered to

be $2,400 per year.

In the determination of final average salary for members

other than elected officials and their appointees when such

appointees are allowed by statute, that part of a member's

salary for any year beginning after June 30, 1979 which

exceeds the member's annual full-time salary rate with the

same employer for the preceding year by more than 20% shall be

excluded. The exclusion shall not apply in any year in which

the member's creditable earnings are less than 50% of the

preceding year's mean salary for downstate teachers as

determined by the survey of school district salaries provided

in Section 2-3.103 of the School Code.

(b-5) A teacher who retires on or after June 1, 2021 and

for whom the 2020-2021 school year is used in the calculation

of the member's final average salary shall use the higher of

the following for the purpose of determining the member's

final average salary:

(A) the amount otherwise calculated under subsection

(b); or

(B) an amount calculated by the System using the

average salary for the 4 highest years within the last 10

years of creditable service as determined under the rules

of the board.

(c) In determining the amount of the retirement annuity

under paragraph (B) of this Section, a fractional year shall

be granted proportional credit.

(d) The retirement annuity determined under paragraph (B)

of this Section shall be available only to members who render

teaching service after July 1, 1947 for which member

contributions are required, and to annuitants who re-enter

under the provisions of Section 16-150.

(e) The maximum retirement annuity provided under

paragraph (B) of this Section shall be 75% of final average

salary.

(f) A member retiring after the effective date of this

amendatory Act of 1998 shall receive a pension equal to 75% of

final average salary if the member is qualified to receive a

retirement annuity equal to at least 74.6% of final average

salary under this Article or as proportional annuities under

Article 20 of this Code.

(Source: P.A. 94-4, eff. 6-1-05.)

(40 ILCS 5/16-158) (from Ch. 108 1/2, par. 16-158)

Sec. 16-158. Contributions by State and other employing

units.

(a) The State shall make contributions to the System by

means of appropriations from the Common School Fund and other

State funds of amounts which, together with other employer

contributions, employee contributions, investment income, and

other income, will be sufficient to meet the cost of

maintaining and administering the System on a 90% funded basis

in accordance with actuarial recommendations.

The Board shall determine the amount of State

contributions required for each fiscal year on the basis of

the actuarial tables and other assumptions adopted by the

Board and the recommendations of the actuary, using the

formula in subsection (b-3).

(a-1) Annually, on or before November 15 until November

15, 2011, the Board shall certify to the Governor the amount of

the required State contribution for the coming fiscal year.

The certification under this subsection (a-1) shall include a

copy of the actuarial recommendations upon which it is based

and shall specifically identify the System's projected State

normal cost for that fiscal year.

On or before May 1, 2004, the Board shall recalculate and

recertify to the Governor the amount of the required State

contribution to the System for State fiscal year 2005, taking

into account the amounts appropriated to and received by the

System under subsection (d) of Section 7.2 of the General

Obligation Bond Act.

On or before July 1, 2005, the Board shall recalculate and

recertify to the Governor the amount of the required State

contribution to the System for State fiscal year 2006, taking

into account the changes in required State contributions made

by Public Act 94-4.

On or before April 1, 2011, the Board shall recalculate

and recertify to the Governor the amount of the required State

contribution to the System for State fiscal year 2011,

applying the changes made by Public Act 96-889 to the System's

assets and liabilities as of June 30, 2009 as though Public Act

96-889 was approved on that date.

(a-5) On or before November 1 of each year, beginning

November 1, 2012, the Board shall submit to the State Actuary,

the Governor, and the General Assembly a proposed

certification of the amount of the required State contribution

to the System for the next fiscal year, along with all of the

actuarial assumptions, calculations, and data upon which that

proposed certification is based. On or before January 1 of

each year, beginning January 1, 2013, the State Actuary shall

issue a preliminary report concerning the proposed

certification and identifying, if necessary, recommended

changes in actuarial assumptions that the Board must consider

before finalizing its certification of the required State

contributions. On or before January 15, 2013 and each January

15 thereafter, the Board shall certify to the Governor and the

General Assembly the amount of the required State contribution

for the next fiscal year. The Board's certification must note

any deviations from the State Actuary's recommended changes,

the reason or reasons for not following the State Actuary's

recommended changes, and the fiscal impact of not following

the State Actuary's recommended changes on the required State

contribution.

(a-10) By November 1, 2017, the Board shall recalculate

and recertify to the State Actuary, the Governor, and the

General Assembly the amount of the State contribution to the

System for State fiscal year 2018, taking into account the

changes in required State contributions made by Public Act

100-23. The State Actuary shall review the assumptions and

valuations underlying the Board's revised certification and

issue a preliminary report concerning the proposed

recertification and identifying, if necessary, recommended

changes in actuarial assumptions that the Board must consider

before finalizing its certification of the required State

contributions. The Board's final certification must note any

deviations from the State Actuary's recommended changes, the

reason or reasons for not following the State Actuary's

recommended changes, and the fiscal impact of not following

the State Actuary's recommended changes on the required State

contribution.

(a-15) On or after June 15, 2019, but no later than June

30, 2019, the Board shall recalculate and recertify to the

Governor and the General Assembly the amount of the State

contribution to the System for State fiscal year 2019, taking

into account the changes in required State contributions made

by Public Act 100-587. The recalculation shall be made using

assumptions adopted by the Board for the original fiscal year

2019 certification. The monthly voucher for the 12th month of

fiscal year 2019 shall be paid by the Comptroller after the

recertification required pursuant to this subsection is

submitted to the Governor, Comptroller, and General Assembly.

The recertification submitted to the General Assembly shall be

filed with the Clerk of the House of Representatives and the

Secretary of the Senate in electronic form only, in the manner

that the Clerk and the Secretary shall direct.

(b) Through State fiscal year 1995, the State

contributions shall be paid to the System in accordance with

Section 18-7 of the School Code.

(b-1) Beginning in State fiscal year 1996, on the 15th day

of each month, or as soon thereafter as may be practicable, the

Board shall submit vouchers for payment of State contributions

to the System, in a total monthly amount of one-twelfth of the

required annual State contribution certified under subsection

(a-1). From March 5, 2004 (the effective date of Public Act

93-665) through June 30, 2004, the Board shall not submit

vouchers for the remainder of fiscal year 2004 in excess of the

fiscal year 2004 certified contribution amount determined

under this Section after taking into consideration the

transfer to the System under subsection (a) of Section 6z-61

of the State Finance Act. These vouchers shall be paid by the

State Comptroller and Treasurer by warrants drawn on the funds

appropriated to the System for that fiscal year.

If in any month the amount remaining unexpended from all

other appropriations to the System for the applicable fiscal

year (including the appropriations to the System under Section

8.12 of the State Finance Act and Section 1 of the State

Pension Funds Continuing Appropriation Act) is less than the

amount lawfully vouchered under this subsection, the

difference shall be paid from the Common School Fund under the

continuing appropriation authority provided in Section 1.1 of

the State Pension Funds Continuing Appropriation Act.

(b-2) Allocations from the Common School Fund apportioned

to school districts not coming under this System shall not be

diminished or affected by the provisions of this Article.

(b-3) For State fiscal years 2012 through 2045, the

minimum contribution to the System to be made by the State for

each fiscal year shall be an amount determined by the System to

be sufficient to bring the total assets of the System up to 90%

of the total actuarial liabilities of the System by the end of

State fiscal year 2045. In making these determinations, the

required State contribution shall be calculated each year as a

level percentage of payroll over the years remaining to and

including fiscal year 2045 and shall be determined under the

projected unit credit actuarial cost method.

For each of State fiscal years 2018, 2019, and 2020, the

State shall make an additional contribution to the System

equal to 2% of the total payroll of each employee who is deemed

to have elected the benefits under Section 1-161 or who has

made the election under subsection (c) of Section 1-161.

A change in an actuarial or investment assumption that

increases or decreases the required State contribution and

first applies in State fiscal year 2018 or thereafter shall be

implemented in equal annual amounts over a 5-year period

beginning in the State fiscal year in which the actuarial

change first applies to the required State contribution.

A change in an actuarial or investment assumption that

increases or decreases the required State contribution and

first applied to the State contribution in fiscal year 2014,

2015, 2016, or 2017 shall be implemented:

(i) as already applied in State fiscal years before

2018; and

(ii) in the portion of the 5-year period beginning in

the State fiscal year in which the actuarial change first

applied that occurs in State fiscal year 2018 or

thereafter, by calculating the change in equal annual

amounts over that 5-year period and then implementing it

at the resulting annual rate in each of the remaining

fiscal years in that 5-year period.

For State fiscal years 1996 through 2005, the State

contribution to the System, as a percentage of the applicable

employee payroll, shall be increased in equal annual

increments so that by State fiscal year 2011, the State is

contributing at the rate required under this Section; except

that in the following specified State fiscal years, the State

contribution to the System shall not be less than the

following indicated percentages of the applicable employee

payroll, even if the indicated percentage will produce a State

contribution in excess of the amount otherwise required under

this subsection and subsection (a), and notwithstanding any

contrary certification made under subsection (a-1) before May

27, 1998 (the effective date of Public Act 90-582): 10.02% in

FY 1999; 10.77% in FY 2000; 11.47% in FY 2001; 12.16% in FY

2002; 12.86% in FY 2003; and 13.56% in FY 2004.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2006

is $534,627,700.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2007

is $738,014,500.

For each of State fiscal years 2008 through 2009, the

State contribution to the System, as a percentage of the

applicable employee payroll, shall be increased in equal

annual increments from the required State contribution for

State fiscal year 2007, so that by State fiscal year 2011, the

State is contributing at the rate otherwise required under

this Section.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2010

is $2,089,268,000 and shall be made from the proceeds of bonds

sold in fiscal year 2010 pursuant to Section 7.2 of the General

Obligation Bond Act, less (i) the pro rata share of bond sale

expenses determined by the System's share of total bond

proceeds, (ii) any amounts received from the Common School

Fund in fiscal year 2010, and (iii) any reduction in bond

proceeds due to the issuance of discounted bonds, if

applicable.

Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2011

is the amount recertified by the System on or before April 1,

2011 pursuant to subsection (a-1) of this Section and shall be

made from the proceeds of bonds sold in fiscal year 2011

pursuant to Section 7.2 of the General Obligation Bond Act,

less (i) the pro rata share of bond sale expenses determined by

the System's share of total bond proceeds, (ii) any amounts

received from the Common School Fund in fiscal year 2011, and

(iii) any reduction in bond proceeds due to the issuance of

discounted bonds, if applicable. This amount shall include, in

addition to the amount certified by the System, an amount

necessary to meet employer contributions required by the State

as an employer under paragraph (e) of this Section, which may

also be used by the System for contributions required by

paragraph (a) of Section 16-127.

Beginning in State fiscal year 2046, the minimum State

contribution for each fiscal year shall be the amount needed

to maintain the total assets of the System at 90% of the total

actuarial liabilities of the System.

Amounts received by the System pursuant to Section 25 of

the Budget Stabilization Act or Section 8.12 of the State

Finance Act in any fiscal year do not reduce and do not

constitute payment of any portion of the minimum State

contribution required under this Article in that fiscal year.

Such amounts shall not reduce, and shall not be included in the

calculation of, the required State contributions under this

Article in any future year until the System has reached a

funding ratio of at least 90%. A reference in this Article to

the "required State contribution" or any substantially similar

term does not include or apply to any amounts payable to the

System under Section 25 of the Budget Stabilization Act.

Notwithstanding any other provision of this Section, the

required State contribution for State fiscal year 2005 and for

fiscal year 2008 and each fiscal year thereafter, as

calculated under this Section and certified under subsection

(a-1), shall not exceed an amount equal to (i) the amount of

the required State contribution that would have been

calculated under this Section for that fiscal year if the

System had not received any payments under subsection (d) of

Section 7.2 of the General Obligation Bond Act, minus (ii) the

portion of the State's total debt service payments for that

fiscal year on the bonds issued in fiscal year 2003 for the

purposes of that Section 7.2, as determined and certified by

the Comptroller, that is the same as the System's portion of

the total moneys distributed under subsection (d) of Section

7.2 of the General Obligation Bond Act. In determining this

maximum for State fiscal years 2008 through 2010, however, the

amount referred to in item (i) shall be increased, as a

percentage of the applicable employee payroll, in equal

increments calculated from the sum of the required State

contribution for State fiscal year 2007 plus the applicable

portion of the State's total debt service payments for fiscal

year 2007 on the bonds issued in fiscal year 2003 for the

purposes of Section 7.2 of the General Obligation Bond Act, so

that, by State fiscal year 2011, the State is contributing at

the rate otherwise required under this Section.

(b-4) Beginning in fiscal year 2018, each employer under

this Article shall pay to the System a required contribution

determined as a percentage of projected payroll and sufficient

to produce an annual amount equal to:

(i) for each of fiscal years 2018, 2019, and 2020, the

defined benefit normal cost of the defined benefit plan,

less the employee contribution, for each employee of that

employer who has elected or who is deemed to have elected

the benefits under Section 1-161 or who has made the

election under subsection (b) of Section 1-161; for fiscal

year 2021 and each fiscal year thereafter, the defined

benefit normal cost of the defined benefit plan, less the

employee contribution, plus 2%, for each employee of that

employer who has elected or who is deemed to have elected

the benefits under Section 1-161 or who has made the

election under subsection (b) of Section 1-161; plus

(ii) the amount required for that fiscal year to

amortize any unfunded actuarial accrued liability

associated with the present value of liabilities

attributable to the employer's account under Section

16-158.3, determined as a level percentage of payroll over

a 30-year rolling amortization period.

In determining contributions required under item (i) of

this subsection, the System shall determine an aggregate rate

for all employers, expressed as a percentage of projected

payroll.

In determining the contributions required under item (ii)

of this subsection, the amount shall be computed by the System

on the basis of the actuarial assumptions and tables used in

the most recent actuarial valuation of the System that is

available at the time of the computation.

The contributions required under this subsection (b-4)

shall be paid by an employer concurrently with that employer's

payroll payment period. The State, as the actual employer of

an employee, shall make the required contributions under this

subsection.

(c) Payment of the required State contributions and of all

pensions, retirement annuities, death benefits, refunds, and

other benefits granted under or assumed by this System, and

all expenses in connection with the administration and

operation thereof, are obligations of the State.

If members are paid from special trust or federal funds

which are administered by the employing unit, whether school

district or other unit, the employing unit shall pay to the

System from such funds the full accruing retirement costs

based upon that service, which, beginning July 1, 2017, shall

be at a rate, expressed as a percentage of salary, equal to the

total employer's normal cost, expressed as a percentage of

payroll, as determined by the System. Employer contributions,

based on salary paid to members from federal funds, may be

forwarded by the distributing agency of the State of Illinois

to the System prior to allocation, in an amount determined in

accordance with guidelines established by such agency and the

System. Any contribution for fiscal year 2015 collected as a

result of the change made by Public Act 98-674 shall be

considered a State contribution under subsection (b-3) of this

Section.

(d) Effective July 1, 1986, any employer of a teacher as

defined in paragraph (8) of Section 16-106 shall pay the

employer's normal cost of benefits based upon the teacher's

service, in addition to employee contributions, as determined

by the System. Such employer contributions shall be forwarded

monthly in accordance with guidelines established by the

System.

However, with respect to benefits granted under Section

16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)

of Section 16-106, the employer's contribution shall be 12%

(rather than 20%) of the member's highest annual salary rate

for each year of creditable service granted, and the employer

shall also pay the required employee contribution on behalf of

the teacher. For the purposes of Sections 16-133.4 and

16-133.5, a teacher as defined in paragraph (8) of Section

16-106 who is serving in that capacity while on leave of

absence from another employer under this Article shall not be

considered an employee of the employer from which the teacher

is on leave.

(e) Beginning July 1, 1998, every employer of a teacher

shall pay to the System an employer contribution computed as

follows:

(1) Beginning July 1, 1998 through June 30, 1999, the

employer contribution shall be equal to 0.3% of each

teacher's salary.

(2) Beginning July 1, 1999 and thereafter, the

employer contribution shall be equal to 0.58% of each

teacher's salary.

The school district or other employing unit may pay these

employer contributions out of any source of funding available

for that purpose and shall forward the contributions to the

System on the schedule established for the payment of member

contributions.

These employer contributions are intended to offset a

portion of the cost to the System of the increases in

retirement benefits resulting from Public Act 90-582.

Each employer of teachers is entitled to a credit against

the contributions required under this subsection (e) with

respect to salaries paid to teachers for the period January 1,

2002 through June 30, 2003, equal to the amount paid by that

employer under subsection (a-5) of Section 6.6 of the State

Employees Group Insurance Act of 1971 with respect to salaries

paid to teachers for that period.

The additional 1% employee contribution required under

Section 16-152 by Public Act 90-582 is the responsibility of

the teacher and not the teacher's employer, unless the

employer agrees, through collective bargaining or otherwise,

to make the contribution on behalf of the teacher.

If an employer is required by a contract in effect on May

1, 1998 between the employer and an employee organization to

pay, on behalf of all its full-time employees covered by this

Article, all mandatory employee contributions required under

this Article, then the employer shall be excused from paying

the employer contribution required under this subsection (e)

for the balance of the term of that contract. The employer and

the employee organization shall jointly certify to the System

the existence of the contractual requirement, in such form as

the System may prescribe. This exclusion shall cease upon the

termination, extension, or renewal of the contract at any time

after May 1, 1998.

(f) If June 4, 2018 (Public Act 100-587) the amount of a

teacher's salary for any school year used to determine final

average salary exceeds the member's annual full-time salary

rate with the same employer for the previous school year by

more than 6%, the teacher's employer shall pay to the System,

in addition to all other payments required under this Section

and in accordance with guidelines established by the System,

the present value of the increase in benefits resulting from

the portion of the increase in salary that is in excess of 6%.

This present value shall be computed by the System on the basis

of the actuarial assumptions and tables used in the most

recent actuarial valuation of the System that is available at

the time of the computation. If a teacher's salary for the

2005-2006 school year is used to determine final average

salary under this subsection (f), then the changes made to

this subsection (f) by Public Act 94-1057 shall apply in

calculating whether the increase in his or her salary is in

excess of 6%. For the purposes of this Section, change in

employment under Section 10-21.12 of the School Code on or

after June 1, 2005 shall constitute a change in employer. The

System may require the employer to provide any pertinent

information or documentation. The changes made to this

subsection (f) by Public Act 94-1111 apply without regard to

whether the teacher was in service on or after its effective

date.

Whenever it determines that a payment is or may be

required under this subsection, the System shall calculate the

amount of the payment and bill the employer for that amount.

The bill shall specify the calculations used to determine the

amount due. If the employer disputes the amount of the bill, it

may, within 30 days after receipt of the bill, apply to the

System in writing for a recalculation. The application must

specify in detail the grounds of the dispute and, if the

employer asserts that the calculation is subject to subsection

(g), (g-5), (g-10), or (h) of this Section, must include an

affidavit setting forth and attesting to all facts within the

employer's knowledge that are pertinent to the applicability

of that subsection. Upon receiving a timely application for

recalculation, the System shall review the application and, if

appropriate, recalculate the amount due.

The employer contributions required under this subsection

(f) may be paid in the form of a lump sum within 90 days after

receipt of the bill. If the employer contributions are not

paid within 90 days after receipt of the bill, then interest

will be charged at a rate equal to the System's annual

actuarially assumed rate of return on investment compounded

annually from the 91st day after receipt of the bill. Payments

must be concluded within 3 years after the employer's receipt

of the bill.

(f-1) (Blank). June 4, 2018 (Public Act 100-587)

(g) This subsection (g) applies only to payments made or

salary increases given on or after June 1, 2005 but before July

1, 2011. The changes made by Public Act 94-1057 shall not

require the System to refund any payments received before July

31, 2006 (the effective date of Public Act 94-1057).

When assessing payment for any amount due under subsection

(f), the System shall exclude salary increases paid to

teachers under contracts or collective bargaining agreements

entered into, amended, or renewed before June 1, 2005.

When assessing payment for any amount due under subsection

(f), the System shall exclude salary increases paid to a

teacher at a time when the teacher is 10 or more years from

retirement eligibility under Section 16-132 or 16-133.2.

When assessing payment for any amount due under subsection

(f), the System shall exclude salary increases resulting from

overload work, including summer school, when the school

district has certified to the System, and the System has

approved the certification, that (i) the overload work is for

the sole purpose of classroom instruction in excess of the

standard number of classes for a full-time teacher in a school

district during a school year and (ii) the salary increases

are equal to or less than the rate of pay for classroom

instruction computed on the teacher's current salary and work

schedule.

When assessing payment for any amount due under subsection

(f), the System shall exclude a salary increase resulting from

a promotion (i) for which the employee is required to hold a

certificate or supervisory endorsement issued by the State

Teacher Certification Board that is a different certification

or supervisory endorsement than is required for the teacher's

previous position and (ii) to a position that has existed and

been filled by a member for no less than one complete academic

year and the salary increase from the promotion is an increase

that results in an amount no greater than the lesser of the

average salary paid for other similar positions in the

district requiring the same certification or the amount

stipulated in the collective bargaining agreement for a

similar position requiring the same certification.

When assessing payment for any amount due under subsection

(f), the System shall exclude any payment to the teacher from

the State of Illinois or the State Board of Education over

which the employer does not have discretion, notwithstanding

that the payment is included in the computation of final

average salary.

(g-5) When assessing payment for any amount due under

subsection (f), the System shall exclude salary increases

resulting from overload or stipend work performed in a school

year subsequent to a school year in which the employer was

unable to offer or allow to be conducted overload or stipend

work due to an emergency declaration limiting such activities.

(g-10) When assessing payment for any amount due under

subsection (f), the System shall exclude salary increases

resulting from increased instructional time that exceeded the

instructional time required during the 2019-2020 school year.

(h) When assessing payment for any amount due under

subsection (f), the System shall exclude any salary increase

described in subsection (g) of this Section given on or after

July 1, 2011 but before July 1, 2014 under a contract or

collective bargaining agreement entered into, amended, or

renewed on or after June 1, 2005 but before July 1, 2011.

Notwithstanding any other provision of this Section, any

payments made or salary increases given after June 30, 2014

shall be used in assessing payment for any amount due under

subsection (f) of this Section.

(i) The System shall prepare a report and file copies of

the report with the Governor and the General Assembly by

January 1, 2007 that contains all of the following

information:

(1) The number of recalculations required by the

changes made to this Section by Public Act 94-1057 for

each employer.

(2) The dollar amount by which each employer's

contribution to the System was changed due to

recalculations required by Public Act 94-1057.

(3) The total amount the System received from each

employer as a result of the changes made to this Section by

Public Act 94-4.

(4) The increase in the required State contribution

resulting from the changes made to this Section by Public

Act 94-1057.

(i-5) For school years beginning on or after July 1, 2017,

if the amount of a participant's salary for any school year

exceeds the amount of the salary set for the Governor, the

participant's employer shall pay to the System, in addition to

all other payments required under this Section and in

accordance with guidelines established by the System, an

amount determined by the System to be equal to the employer

normal cost, as established by the System and expressed as a

total percentage of payroll, multiplied by the amount of

salary in excess of the amount of the salary set for the

Governor. This amount shall be computed by the System on the

basis of the actuarial assumptions and tables used in the most

recent actuarial valuation of the System that is available at

the time of the computation. The System may require the

employer to provide any pertinent information or

documentation.

Whenever it determines that a payment is or may be

required under this subsection, the System shall calculate the

amount of the payment and bill the employer for that amount.

The bill shall specify the calculations used to determine the

amount due. If the employer disputes the amount of the bill, it

may, within 30 days after receipt of the bill, apply to the

System in writing for a recalculation. The application must

specify in detail the grounds of the dispute. Upon receiving a

timely application for recalculation, the System shall review

the application and, if appropriate, recalculate the amount

due.

The employer contributions required under this subsection

may be paid in the form of a lump sum within 90 days after

receipt of the bill. If the employer contributions are not

paid within 90 days after receipt of the bill, then interest

will be charged at a rate equal to the System's annual

actuarially assumed rate of return on investment compounded

annually from the 91st day after receipt of the bill. Payments

must be concluded within 3 years after the employer's receipt

of the bill.

(j) For purposes of determining the required State

contribution to the System, the value of the System's assets

shall be equal to the actuarial value of the System's assets,

which shall be calculated as follows:

As of June 30, 2008, the actuarial value of the System's

assets shall be equal to the market value of the assets as of

that date. In determining the actuarial value of the System's

assets for fiscal years after June 30, 2008, any actuarial

gains or losses from investment return incurred in a fiscal

year shall be recognized in equal annual amounts over the

5-year period following that fiscal year.

(k) For purposes of determining the required State

contribution to the system for a particular year, the

actuarial value of assets shall be assumed to earn a rate of

return equal to the system's actuarially assumed rate of

return.

(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17;

100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff.

8-14-18; 101-10, eff. 6-5-19; 101-81, eff. 7-12-19; revised

8-13-19.)

(40 ILCS 5/16-203)

Sec. 16-203. Application and expiration of new benefit

increases.

(a) As used in this Section, "new benefit increase" means

an increase in the amount of any benefit provided under this

Article, or an expansion of the conditions of eligibility for

any benefit under this Article, that results from an amendment

to this Code that takes effect after June 1, 2005 (the

effective date of Public Act 94-4). "New benefit increase",

however, does not include any benefit increase resulting from

the changes made to Article 1 or this Article by Public Act

95-910, Public Act 100-23, Public Act 100-587, Public Act

100-743, or Public Act 100-769, Public Act 101-10, Public Act

101-49, or this amendatory Act of the 102nd General Assembly

or this amendatory Act of the 101st General Assembly.

(b) Notwithstanding any other provision of this Code or

any subsequent amendment to this Code, every new benefit

increase is subject to this Section and shall be deemed to be

granted only in conformance with and contingent upon

compliance with the provisions of this Section.

(c) The Public Act enacting a new benefit increase must

identify and provide for payment to the System of additional

funding at least sufficient to fund the resulting annual

increase in cost to the System as it accrues.

Every new benefit increase is contingent upon the General

Assembly providing the additional funding required under this

subsection. The Commission on Government Forecasting and

Accountability shall analyze whether adequate additional

funding has been provided for the new benefit increase and

shall report its analysis to the Public Pension Division of

the Department of Insurance. A new benefit increase created by

a Public Act that does not include the additional funding

required under this subsection is null and void. If the Public

Pension Division determines that the additional funding

provided for a new benefit increase under this subsection is

or has become inadequate, it may so certify to the Governor and

the State Comptroller and, in the absence of corrective action

by the General Assembly, the new benefit increase shall expire

at the end of the fiscal year in which the certification is

made.

(d) Every new benefit increase shall expire 5 years after

its effective date or on such earlier date as may be specified

in the language enacting the new benefit increase or provided

under subsection (c). This does not prevent the General

Assembly from extending or re-creating a new benefit increase

by law.

(e) Except as otherwise provided in the language creating

the new benefit increase, a new benefit increase that expires

under this Section continues to apply to persons who applied

and qualified for the affected benefit while the new benefit

increase was in effect and to the affected beneficiaries and

alternate payees of such persons, but does not apply to any

other person, including, without limitation, a person who

continues in service after the expiration date and did not

apply and qualify for the affected benefit while the new

benefit increase was in effect.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18;

100-743, eff. 8-10-18; 100-769, eff. 8-10-18; 101-10, eff.

6-5-19; 101-49, eff. 7-12-19; 101-81, eff. 7-12-19; revised

8-13-19.)

Section 12-10. The State Mandates Act is amended by adding

Section 8.45 as follows:

(30 ILCS 805/8.45 new)

Sec. 8.45. Exempt mandate. Notwithstanding Sections 6 and

8 of this Act, no reimbursement by the State is required for

the implementation of any mandate created by this amendatory

Act of the 102nd General Assembly.

ARTICLE 14. LIHEAP

Section 14-5. The Energy Assistance Act is amended by

changing Sections 6 and 13 and by adding Section 20 as follows:

(305 ILCS 20/6) (from Ch. 111 2/3, par. 1406)

Sec. 6. Eligibility, Conditions of Participation, and

Energy Assistance.

(a) Any person who is a resident of the State of Illinois

and whose household income is not greater than an amount

determined annually by the Department, in consultation with

the Policy Advisory Council, may apply for assistance pursuant

to this Act in accordance with regulations promulgated by the

Department. In setting the annual eligibility level, the

Department shall consider the amount of available funding and

may not set a limit higher than 150% of the federal nonfarm

poverty level as established by the federal Office of

Management and Budget or 60% of the State median income for the

current State fiscal year as established by the U.S.

Department of Health and Human Services; except that for the

period from the effective date of this amendatory Act of the

101st General Assembly through June 30, 2021, the Department

may establish limits not higher than 200% of that poverty

level. The Department, in consultation with the Policy

Advisory Council, may adjust the percentage of poverty level

annually in accordance with federal guidelines and based on

funding availability.

(b) Applicants who qualify for assistance pursuant to

subsection (a) of this Section shall, subject to appropriation

from the General Assembly and subject to availability of funds

to the Department, receive energy assistance as provided by

this Act. The Department, upon receipt of monies authorized

pursuant to this Act for energy assistance, shall commit funds

for each qualified applicant in an amount determined by the

Department. In determining the amounts of assistance to be

provided to or on behalf of a qualified applicant, the

Department shall ensure that the highest amounts of assistance

go to households with the greatest energy costs in relation to

household income. The Department shall include factors such as

energy costs, household size, household income, and region of

the State when determining individual household benefits. In

setting assistance levels, the Department shall attempt to

provide assistance to approximately the same number of

households who participated in the 1991 Residential Energy

Assistance Partnership Program. Such assistance levels shall

be adjusted annually on the basis of funding availability and

energy costs. In promulgating rules for the administration of

this Section the Department shall assure that a minimum of 1/3

of funds available for benefits to eligible households with

the lowest incomes and that elderly households, households

with children under the age of 6 years old, and households with

persons with disabilities are offered a priority application

period.

(c) If the applicant is not a customer of record of an

energy provider for energy services or an applicant for such

service, such applicant shall receive a direct energy

assistance payment in an amount established by the Department

for all such applicants under this Act; provided, however,

that such an applicant must have rental expenses for housing

greater than 30% of household income.

(c-1) This subsection shall apply only in cases where: (1)

the applicant is not a customer of record of an energy provider

because energy services are provided by the owner of the unit

as a portion of the rent; (2) the applicant resides in housing

subsidized or developed with funds provided under the Rental

Housing Support Program Act or under a similar locally funded

rent subsidy program, or is the voucher holder who resides in a

rental unit within the State of Illinois and whose monthly

rent is subsidized by the tenant-based Housing Choice Voucher

Program under Section 8 of the U.S. Housing Act of 1937; and

(3) the rental expenses for housing are no more than 30% of

household income. In such cases, the household may apply for

an energy assistance payment under this Act and the owner of

the housing unit shall cooperate with the applicant by

providing documentation of the energy costs for that unit. Any

compensation paid to the energy provider who supplied energy

services to the household shall be paid on behalf of the owner

of the housing unit providing energy services to the

household. The Department shall report annually to the General

Assembly on the number of households receiving energy

assistance under this subsection and the cost of such

assistance. The provisions of this subsection (c-1), other

than this sentence, are inoperative after August 31, 2012.

(d) If the applicant is a customer of an energy provider,

such applicant shall receive energy assistance in an amount

established by the Department for all such applicants under

this Act, such amount to be paid by the Department to the

energy provider supplying winter energy service to such

applicant. Such applicant shall:

(i) make all reasonable efforts to apply to any other

appropriate source of public energy assistance; and

(ii) sign a waiver permitting the Department to

receive income information from any public or private

agency providing income or energy assistance and from any

employer, whether public or private.

(e) Any qualified applicant pursuant to this Section may

receive or have paid on such applicant's behalf an emergency

assistance payment to enable such applicant to obtain access

to winter energy services. Any such payments shall be made in

accordance with regulations of the Department.

(f) The Department may, if sufficient funds are available,

provide additional benefits to certain qualified applicants:

(i) for the reduction of past due amounts owed to

energy providers; and

(ii) to assist the household in responding to

excessively high summer temperatures or energy costs.

Households containing elderly members, children, a person

with a disability, or a person with a medical need for

conditioned air shall receive priority for receipt of such

benefits.

(Source: P.A. 101-636, eff. 6-10-20.)

(305 ILCS 20/13)

(Section scheduled to be repealed on January 1, 2025)

Sec. 13. Supplemental Low-Income Energy Assistance Fund.

(a) The Supplemental Low-Income Energy Assistance Fund is

hereby created as a special fund in the State Treasury.

Notwithstanding any other law to the contrary, the

Supplemental Low-Income Energy Assistance Fund is not subject

to sweeps, administrative charge-backs, or any other fiscal or

budgetary maneuver that would in any way transfer any amounts

from the Supplemental Low-Income Energy Assistance Fund into

any other fund of the State. The Supplemental Low-Income

Energy Assistance Fund is authorized to receive moneys from

voluntary donations from individuals, foundations,

corporations, and other sources, moneys received pursuant to

Section 17, and, by statutory deposit, the moneys collected

pursuant to this Section. The Fund is also authorized to

receive voluntary donations from individuals, foundations,

corporations, and other sources. Subject to appropriation, the

Department shall use moneys from the Supplemental Low-Income

Energy Assistance Fund for payments to electric or gas public

utilities, municipal electric or gas utilities, and electric

cooperatives on behalf of their customers who are participants

in the program authorized by Sections 4 and 18 of this Act, for

the provision of weatherization services and for

administration of the Supplemental Low-Income Energy

Assistance Fund. All other deposits outside of the Energy

Assistance Charge as set forth in subsection (b) are not

subject to the percentage restrictions related to

administrative and weatherization expenses provided in this

subsection. The yearly expenditures for weatherization may not

exceed 10% of the amount collected during the year pursuant to

this Section, except when unspent funds from the Supplemental

Low-Income Energy Assistance Fund are reallocated from a

previous year; any unspent balance of the 10% weatherization

allowance may be utilized for weatherization expenses in the

year they are reallocated. The yearly administrative expenses

of the Supplemental Low-Income Energy Assistance Fund may not

exceed 13% 10% of the amount collected during that year

pursuant to this Section, except when unspent funds from the

Supplemental Low-Income Energy Assistance Fund are reallocated

from a previous year; any unspent balance of the 13% 10%

administrative allowance may be utilized for administrative

expenses in the year they are reallocated. Of the 13%

administrative allowance, no less than 8% shall be provided to

Local Administrative Agencies for administrative expenses.

(b) Notwithstanding the provisions of Section 16-111 of

the Public Utilities Act but subject to subsection (k) of this

Section, each public utility, electric cooperative, as defined

in Section 3.4 of the Electric Supplier Act, and municipal

utility, as referenced in Section 3-105 of the Public

Utilities Act, that is engaged in the delivery of electricity

or the distribution of natural gas within the State of

Illinois shall, effective January 1, 2021 effective January 1,

1998, assess each of its customer accounts a monthly Energy

Assistance Charge for the Supplemental Low-Income Energy

Assistance Fund. The delivering public utility, municipal

electric or gas utility, or electric or gas cooperative for a

self-assessing purchaser remains subject to the collection of

the fee imposed by this Section. The monthly charge shall be as

follows:

(1) Base Energy Assistance Charge per month on each

account for residential electrical service;

(2) Base Energy Assistance Charge per month on each

account for residential gas service;

(3) Ten times the Base Energy Assistance Charge per

month on each account for non-residential electric service

which had less than 10 megawatts of peak demand during the

previous calendar year;

(4) Ten times the Base Energy Assistance Charge per

month on each account for non-residential gas service

which had distributed to it less than 4,000,000 therms of

gas during the previous calendar year;

(5) Three hundred and seventy-five times the Base

Energy Assistance Charge per month on each account for

non-residential electric service which had 10 megawatts or

greater of peak demand during the previous calendar year;

and

(6) Three hundred and seventy-five times the Base

Energy Assistance Charge per month on each account For

non-residential gas service which had 4,000,000 or more

therms of gas distributed to it during the previous

calendar year.

The Base Energy Assistance Charge shall be $0.48 per month

for the calendar year beginning January 1, 2022 and shall

increase by $0.16 per month for any calendar year, provided no

less than 80% of the previous State fiscal year's available

Supplemental Low-Income Energy Assistance Fund funding was

exhausted. The maximum Base Energy Assistance Charge shall not

exceed $0.96 per month for any calendar year.

(1) $0.48 per month on each account for residential

electric service;

(2) $0.48 per month on each account for residential

gas service;

(3) $4.80 per month on each account for

non-residential electric service which had less than 10

megawatts of peak demand during the previous calendar

year;

(4) $4.80 per month on each account for

non-residential gas service which had distributed to it

less than 4,000,000 therms of gas during the previous

calendar year;

(5) $360 per month on each account for non-residential

electric service which had 10 megawatts or greater of peak

demand during the previous calendar year; and

(6) $360 per month on each account for non-residential

gas service which had 4,000,000 or more therms of gas

distributed to it during the previous calendar year.

The incremental change to such charges imposed by Public

Act 99-933 and this amendatory Act of the 102nd General

Assembly this amendatory Act of the 96th General Assembly

shall not (i) be used for any purpose other than to directly

assist customers and (ii) be applicable to utilities serving

less than 25,000 100,000 customers in Illinois on January 1,

2021 2009. The incremental change to such charges imposed by

this amendatory Act of the 102nd General Assembly are intended

to increase utilization of the Percentage of Income Payment

Plan (PIPP or PIP Plan) and shall be applied such that PIP Plan

enrollment is at least doubled, as compared to 2020

enrollment, by 2024.

In addition, electric and gas utilities have committed,

and shall contribute, a one-time payment of $22 million to the

Fund, within 10 days after the effective date of the tariffs

established pursuant to Sections 16-111.8 and 19-145 of the

Public Utilities Act to be used for the Department's cost of

implementing the programs described in Section 18 of this

amendatory Act of the 96th General Assembly, the Arrearage

Reduction Program described in Section 18, and the programs

described in Section 8-105 of the Public Utilities Act. If a

utility elects not to file a rider within 90 days after the

effective date of this amendatory Act of the 96th General

Assembly, then the contribution from such utility shall be

made no later than February 1, 2010.

(c) For purposes of this Section:

(1) "residential electric service" means electric

utility service for household purposes delivered to a

dwelling of 2 or fewer units which is billed under a

residential rate, or electric utility service for

household purposes delivered to a dwelling unit or units

which is billed under a residential rate and is registered

by a separate meter for each dwelling unit;

(2) "residential gas service" means gas utility

service for household purposes distributed to a dwelling

of 2 or fewer units which is billed under a residential

rate, or gas utility service for household purposes

distributed to a dwelling unit or units which is billed

under a residential rate and is registered by a separate

meter for each dwelling unit;

(3) "non-residential electric service" means electric

utility service which is not residential electric service;

and

(4) "non-residential gas service" means gas utility

service which is not residential gas service.

(d) Within 30 days after the effective date of this

amendatory Act of the 96th General Assembly, each public

utility engaged in the delivery of electricity or the

distribution of natural gas shall file with the Illinois

Commerce Commission tariffs incorporating the Energy

Assistance Charge in other charges stated in such tariffs,

which shall become effective no later than the beginning of

the first billing cycle following such filing.

(e) The Energy Assistance Charge assessed by electric and

gas public utilities shall be considered a charge for public

utility service.

(f) By the 20th day of the month following the month in

which the charges imposed by the Section were collected, each

public utility, municipal utility, and electric cooperative

shall remit to the Department of Revenue all moneys received

as payment of the Energy Assistance Charge on a return

prescribed and furnished by the Department of Revenue showing

such information as the Department of Revenue may reasonably

require; provided, however, that a utility offering an

Arrearage Reduction Program or Supplemental Arrearage

Reduction Program pursuant to Section 18 of this Act shall be

entitled to net those amounts necessary to fund and recover

the costs of such Programs as authorized by that Section that

is no more than the incremental change in such Energy

Assistance Charge authorized by Public Act 96-33. If a

customer makes a partial payment, a public utility, municipal

utility, or electric cooperative may elect either: (i) to

apply such partial payments first to amounts owed to the

utility or cooperative for its services and then to payment

for the Energy Assistance Charge or (ii) to apply such partial

payments on a pro-rata basis between amounts owed to the

utility or cooperative for its services and to payment for the

Energy Assistance Charge.

If any payment provided for in this Section exceeds the

distributor's liabilities under this Act, as shown on an

original return, the Department may authorize the distributor

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 distributor, the

distributor'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 distributor shall be

liable for penalties and interest on such difference.

(g) The Department of Revenue shall deposit into the

Supplemental Low-Income Energy Assistance Fund all moneys

remitted to it in accordance with subsection (f) of this

Section. ; provided, however, that the amounts remitted by

each utility shall be used to provide assistance to that

utility's customers. The utilities shall coordinate with the

Department to establish an equitable and practical methodology

for implementing this subsection (g) beginning with the 2010

program year.

(h) On or before December 31, 2002, the Department shall

prepare a report for the General Assembly on the expenditure

of funds appropriated from the Low-Income Energy Assistance

Block Grant Fund for the program authorized under Section 4 of

this Act.

(i) The Department of Revenue may establish such rules as

it deems necessary to implement this Section.

(j) The Department of Commerce and Economic Opportunity

may establish such rules as it deems necessary to implement

this Section.

(k) The charges imposed by this Section shall only apply

to customers of municipal electric or gas utilities and

electric or gas cooperatives if the municipal electric or gas

utility or electric or gas cooperative makes an affirmative

decision to impose the charge. If a municipal electric or gas

utility or an electric cooperative makes an affirmative

decision to impose the charge provided by this Section, the

municipal electric or gas utility or electric cooperative

shall inform the Department of Revenue in writing of such

decision when it begins to impose the charge. If a municipal

electric or gas utility or electric or gas cooperative does

not assess this charge, the Department may not use funds from

the Supplemental Low-Income Energy Assistance Fund to provide

benefits to its customers under the program authorized by

Section 4 of this Act.

In its use of federal funds under this Act, the Department

may not cause a disproportionate share of those federal funds

to benefit customers of systems which do not assess the charge

provided by this Section.

This Section is repealed on January 1, 2025 unless renewed

by action of the General Assembly.

(Source: P.A. 99-457, eff. 1-1-16; 99-906, eff. 6-1-17;

99-933, eff. 1-27-17; 100-863, eff. 8-14-18; 100-1171, eff.

1-4-19.)

(305 ILCS 20/20 new)

Sec. 20. Expanded eligibility. All programs pursuant to

this Act shall be available to eligible low-income Illinois

residents who qualify for assistance under Sections 6 and 18,

regardless of immigration status, using the Supplemental

Low-Income Energy Assistance Fund for customers of utilities

and vendors that collect the Energy Assistance Charge and pay

into the Supplemental Low-Income Energy Assistance Fund.

ARTICLE 20. AMENDATORY PROVISIONS

Section 20-5. The Secretary of State Act is amended by

changing Section 18 as follows:

(15 ILCS 305/18)

Sec. 18. Electronic Filing Supplemental Deposits into

Department of Business Services Special Operations Fund. When

a submission to the Secretary of State is made electronically,

but does not include a request for expedited services,

pursuant to the provisions of this amendatory Act of the 100th

General Assembly up to $25 for each such transaction under the

General Not For Profit Corporation Act of 1986 and up to $50

from each such transaction under the Business Corporation Act

of 1983, the Limited Liability Company Act, or the Uniform

Limited Partnership Act (2001) shall be deposited into the

Department of Business Services Special Operations Fund, and

the remainder of any fee deposited into the General Revenue

Fund. However, in no circumstance may the supplemental

deposits provided by this Section cause the total deposits

into the Special Operations Fund in any fiscal year from

electronic submissions under the Business Corporation Act of

1983, the General Not For Profit Corporation Act of 1986, the

Limited Liability Company Act, the Uniform Partnership Act

(1997), and the Uniform Limited Partnership Act (2001),

whether or not for expedited services, to exceed $11,326,225.

The Secretary of State has the authority to adopt rules

necessary to implement this Section, in accordance with the

Illinois Administrative Procedure Act. This Section does not

apply on or after July 1, 2023 2021.

(Source: P.A. 100-186, eff. 7-1-18.)

Section 20-7. The New Markets Development Program Act is

amended by changing Section 50 as follows:

(20 ILCS 663/50)

Sec. 50. Sunset. For fiscal years following fiscal year

2024 2021, qualified equity investments shall not be made

under this Act unless reauthorization is made pursuant to this

Section. For all fiscal years following fiscal year 2024 2021,

unless the General Assembly adopts a joint resolution granting

authority to the Department to approve qualified equity

investments for the Illinois new markets development program

and clearly describing the amount of tax credits available for

the next fiscal year, or otherwise complies with the

provisions of this Section, no qualified equity investments

may be permitted to be made under this Act. The amount of

available tax credits contained in such a resolution shall not

exceed the limitation provided under Section 20. Nothing in

this Section precludes a taxpayer who makes a qualified equity

investment prior to the expiration of authority to make

qualified equity investments from claiming tax credits

relating to that qualified equity investment for each

applicable credit allowance date.

(Source: P.A. 100-408, eff. 8-25-17.)

Section 20-10. The Illinois Housing Development Act is

amended by adding Section 7.32 as follows:

(20 ILCS 3805/7.32 new)

Sec. 7.32. American Rescue Plan Homeowner Assistance and

Emergency Rental Assistance. The Authority 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), and may

use the funds only in the manner and for the purposes

authorized therein and in related federal guidance. The

Authority 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),

and may use the funds only in the manner and for the purposes

authorized therein and in related federal guidance.

Section 20-15. The General Assembly Operations Act is

amended by changing Section 20 as follows:

(25 ILCS 10/20)

(Section scheduled to be repealed on July 1, 2021)

Sec. 20. Legislative Budget Oversight Commission.

(a) The General Assembly hereby finds and declares that

the State is confronted with an unprecedented fiscal crisis.

In light of this crisis, and the challenges it presents for the

budgeting process, the General Assembly hereby establishes the

Legislative Budget Oversight Commission. The purpose of the

Commission is: to monitor budget management actions taken by

the Office of the Governor or Governor's Office of Management

and Budget; and to oversee the distribution and expenditure of

federal financial relief for State and local governments

related to the COVID-19 pandemic.

(b) At the request of the Commission, units of local

governments and State agency directors or their respective

designees shall report to the Commission on the status and

distribution of federal CARES money and any other federal

financial relief related to the COVID-19 pandemic.

(c) In anticipation of constantly changing and

unpredictable economic circumstances, the Commission will

provide a means for the Governor's Office and the General

Assembly to maintain open communication about necessary budget

management actions during these unprecedented times. Beginning

August 15, 2020, the Governor's Office of Management and

Budget shall submit a monthly written report to the Commission

reporting any budget management actions taken by the Office of

the Governor, Governor's Office of Management and Budget, or

any State agency. On a quarterly basis, the Governor or his or

her designee shall give a report to the Commission and each

member thereof. The report shall be given either in person or

by telephonic or videoconferencing means. The report shall

include:

(1) any budget management actions taken by the Office

of the Governor, Governor's Office of Management and

Budget, or any agency or board under the Office of the

Governor in the prior quarter;

(2) year-to-date revenues as compared to anticipated

revenues; and

(3) year-to-date expenditures as compared to the

Fiscal Year 2021 budget as enacted; .

(4) a list, by program, of the number of grants

awarded, the aggregate amount of such grant awards, and

the aggregate amount of awards actually paid with respect

to all grants awarded from federal funds from the

Coronavirus Relief Fund in accordance with Section 5001 of

the federal Coronavirus Aid, Relief, and Economic Security

(CARES) Act or from the Coronavirus State Fiscal Recovery

Fund in accordance with Section 9901 of the federal

American Rescue Plan Act of 2021, which shall identify the

number of grants awarded, the aggregate amount of such

grant awards, and the aggregate amount of such awards

actually paid to grantees located in or serving a

disproportionately impacted area, as defined in the

program from which the grant is awarded; and

(5) any additional items reasonably requested by the

Commission.

(d) The Legislative Budget Oversight Commission shall

consist of the following members:

(1) 7 members of the House of Representatives

appointed by the Speaker of the House of Representatives;

(2) 7 members of the Senate appointed by the Senate

President;

(3) 4 members of the House of Representatives

appointed by the Minority Leader of the House of

Representatives; and

(4) 4 members of the Senate appointed by the Senate

Minority Leader.

(e) The Speaker of the House of Representatives and the

Senate President shall each appoint one member of the

Commission to serve as a co-chair. The members of the

Commission shall serve without compensation.

(f) As used in this Section:

"Budget management action" means any transfer between

appropriation lines exceeding 2%, fund transfer, designation

of appropriation lines as reserve, or any other discretionary

action taken with regard to the Fiscal Year 2021 budget as

enacted;

"State agency" means all officers, boards, commissions,

departments, and agencies created by the Constitution, by law,

by Executive Order, or by order of the Governor in the

Executive Branch, other than the Offices of the Attorney

General, Secretary of State, Comptroller, or Treasurer.

(g) This Section is repealed July 1, 2022 2021.

(Source: P.A. 101-636, eff. 6-10-20.)

Section 20-17. The General Assembly Compensation Act is

amended by changing Section 4 as follows:

(25 ILCS 115/4) (from Ch. 63, par. 15.1)

Sec. 4. Office allowance. Beginning July 1, 2001 and

through July 1, 2020, each member of the House of

Representatives is authorized to approve the expenditure of

not more than $61,000 per year and each member of the Senate is

authorized to approve the expenditure of not more than $73,000

per year to pay for "personal services", "contractual

services", "commodities", "printing", "travel", "operation of

automotive equipment", "telecommunications services", as

defined in the State Finance Act, and the compensation of one

or more legislative assistants authorized pursuant to this

Section, in connection with his or her legislative duties and

not in connection with any political campaign. On July 1, 2002

and on July 1 of each year thereafter, the amount authorized

per year under this Section for each member of the Senate and

each member of the House of Representatives shall be increased

by a percentage increase equivalent to the lesser of (i) the

increase in the designated cost of living index or (ii) 5%. The

designated cost of living index is the index known as the

"Employment Cost Index, Wages and Salaries, By Occupation and

Industry Groups: State and Local Government Workers: Public

Administration" as published by the Bureau of Labor Statistics

of the U.S. Department of Labor for the calendar year

immediately preceding the year of the respective July 1st

increase date. The increase shall be added to the then current

amount, and the adjusted amount so determined shall be the

annual amount beginning July 1 of the increase year until July

1 of the next year. No increase under this provision shall be

less than zero.

Beginning July 1, 2021, each member of the House of

Representatives is authorized to approve the expenditure of

not more than $179,000 per year and each member of the Senate

is authorized to approve the expenditure of not more than

$214,000 per year to pay for "personal services", "contractual

services", "commodities", "printing", "travel", "operation of

automotive equipment", "telecommunications services", as

defined in the State Finance Act, and the compensation of one

or more legislative assistants authorized pursuant to this

Section, in connection with his or her legislative duties and

not in connection with any political campaign. On July 1, 2022

and on July 1 of each year thereafter, the amount authorized

per year under this Section for each member of the Senate and

each member of the House of Representatives shall be increased

by a percentage increase equivalent to the lesser of (i) the

increase in the designated cost of living index or (ii) 5%. The

designated cost of living index is the index known as the

"Employment Cost Index, Wages and Salaries, By Occupation and

Industry Groups: State and Local Government Workers: Public

Administration" as published by the Bureau of Labor Statistics

of the U.S. Department of Labor for the calendar year

immediately preceding the year of the respective July 1st

increase date. The increase shall be added to the then current

amount, and the adjusted amount so determined shall be the

annual amount beginning July 1 of the increase year until July

1 of the next year. No increase under this provision shall be

less than zero.

A member may purchase office equipment if the member

certifies to the Secretary of the Senate or the Clerk of the

House, as applicable, that the purchase price, whether paid in

lump sum or installments, amounts to less than would be

charged for renting or leasing the equipment over its

anticipated useful life. All such equipment must be purchased

through the Secretary of the Senate or the Clerk of the House,

as applicable, for proper identification and verification of

purchase.

Each member of the General Assembly is authorized to

employ one or more legislative assistants, who shall be solely

under the direction and control of that member, for the

purpose of assisting the member in the performance of his or

her official duties. A legislative assistant may be employed

pursuant to this Section as a full-time employee, part-time

employee, or contractual employee, at the discretion of the

member. If employed as a State employee, a legislative

assistant shall receive employment benefits on the same terms

and conditions that apply to other employees of the General

Assembly. Each member shall adopt and implement personnel

policies for legislative assistants under his or her direction

and control relating to work time requirements, documentation

for reimbursement for travel on official State business,

compensation, and the earning and accrual of State benefits

for those legislative assistants who may be eligible to

receive those benefits. The policies shall also require

legislative assistants to periodically submit time sheets

documenting, in quarter-hour increments, the time spent each

day on official State business. The policies shall require the

time sheets to be submitted on paper, electronically, or both

and to be maintained in either paper or electronic format by

the applicable fiscal office for a period of at least 2 years.

Contractual employees may satisfy the time sheets requirement

by complying with the terms of their contract, which shall

provide for a means of compliance with this requirement. A

member may satisfy the requirements of this paragraph by

adopting and implementing the personnel policies promulgated

by that member's legislative leader under the State Officials

and Employees Ethics Act with respect to that member's

legislative assistants.

As used in this Section the term "personal services" shall

include contributions of the State under the Federal Insurance

Contribution Act and under Article 14 of the Illinois Pension

Code. As used in this Section the term "contractual services"

shall not include improvements to real property unless those

improvements are the obligation of the lessee under the lease

agreement. Beginning July 1, 1989, as used in the Section, the

term "travel" shall be limited to travel in connection with a

member's legislative duties and not in connection with any

political campaign. Beginning on the effective date of this

amendatory Act of the 93rd General Assembly, as used in this

Section, the term "printing" includes, but is not limited to,

newsletters, brochures, certificates, congratulatory

mailings, greeting or welcome messages, anniversary or

birthday cards, and congratulations for prominent achievement

cards. As used in this Section, the term "printing" includes

fees for non-substantive resolutions charged by the Clerk of

the House of Representatives under subsection (c-5) of Section

1 of the Legislative Materials Act. No newsletter or brochure

that is paid for, in whole or in part, with funds provided

under this Section may be printed or mailed during a period

beginning February 1 of the year of a general primary election

and ending the day after the general primary election and

during a period beginning September 1 of the year of a general

election and ending the day after the general election, except

that such a newsletter or brochure may be mailed during those

times if it is mailed to a constituent in response to that

constituent's inquiry concerning the needs of that constituent

or questions raised by that constituent. Nothing in this

Section shall be construed to authorize expenditures for

lodging and meals while a member is in attendance at sessions

of the General Assembly.

Any utility bill for service provided to a 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.

If a vacancy occurs in the office of Senator or

Representative in the General Assembly, any office equipment

in the possession of the vacating member shall transfer to the

member's successor; if the successor does not want such

equipment, it shall be transferred to the Secretary of the

Senate or Clerk of the House of Representatives, as the case

may be, and if not wanted by other members of the General

Assembly then to the Department of Central Management Services

for treatment as surplus property under the State Property

Control Act. Each member, on or before June 30th of each year,

shall conduct an inventory of all equipment purchased pursuant

to this Act. Such inventory shall be filed with the Secretary

of the Senate or the Clerk of the House, as the case may be.

Whenever a vacancy occurs, the Secretary of the Senate or the

Clerk of the House, as the case may be, shall conduct an

inventory of equipment purchased.

In the event that a member leaves office during his or her

term, any unexpended or unobligated portion of the allowance

granted under this Section shall lapse. The vacating member's

successor shall be granted an allowance in an amount, rounded

to the nearest dollar, computed by dividing the annual

allowance by 365 and multiplying the quotient by the number of

days remaining in the fiscal year.

From any appropriation for the purposes of this Section

for a fiscal year which overlaps 2 General Assemblies, no more

than 1/2 of the annual allowance per member may be spent or

encumbered by any member of either the outgoing or incoming

General Assembly, except that any member of the incoming

General Assembly who was a member of the outgoing General

Assembly may encumber or spend any portion of his annual

allowance within the fiscal year.

The appropriation for the annual allowances permitted by

this Section shall be included in an appropriation to the

President of the Senate and to the Speaker of the House of

Representatives for their respective members. The President of

the Senate and the Speaker of the House shall voucher for

payment individual members' expenditures from their annual

office allowances to the State Comptroller, subject to the

authority of the Comptroller under Section 9 of the State

Comptroller Act.

Nothing in this Section prohibits the expenditure of

personal funds or the funds of a political committee

controlled by an officeholder to defray the customary and

reasonable expenses of an officeholder in connection with the

performance of governmental and public service functions.

(Source: P.A. 95-6, eff. 6-20-07; 96-555, eff. 8-18-09;

96-886, eff. 1-1-11.)

Section 20-20. The Illinois Procurement Code is amended by

changing Section 1-13 as follows:

(30 ILCS 500/1-13)

Sec. 1-13. Applicability to public institutions of higher

education.

(a) This Code shall apply to public institutions of higher

education, regardless of the source of the funds with which

contracts are paid, except as provided in this Section.

(b) Except as provided in this Section, this Code shall

not apply to procurements made by or on behalf of public

institutions of higher education for any of the following:

(1) Memberships in professional, academic, research,

or athletic organizations on behalf of a public

institution of higher education, an employee of a public

institution of higher education, or a student at a public

institution of higher education.

(2) Procurement expenditures for events or activities

paid for exclusively by revenues generated by the event or

activity, gifts or donations for the event or activity,

private grants, or any combination thereof.

(3) Procurement expenditures for events or activities

for which the use of specific potential contractors is

mandated or identified by the sponsor of the event or

activity, provided that the sponsor is providing a

majority of the funding for the event or activity.

(4) Procurement expenditures necessary to provide

athletic, artistic or musical services, performances,

events, or productions by or for a public institution of

higher education.

(5) Procurement expenditures for periodicals, books,

subscriptions, database licenses, and other publications

procured for use by a university library or academic

department, except for expenditures related to procuring

textbooks for student use or materials for resale or

rental.

(6) Procurement expenditures for placement of students

in externships, practicums, field experiences, and for

medical residencies and rotations.

(7) Contracts for programming and broadcast license

rights for university-operated radio and television

stations.

(8) Procurement expenditures necessary to perform

sponsored research and other sponsored activities under

grants and contracts funded by the sponsor or by sources

other than State appropriations.

(9) Contracts with a foreign entity for research or

educational activities, provided that the foreign entity

either does not maintain an office in the United States or

is the sole source of the service or product.

Notice of each contract entered into by a public institution

of higher education that is related to the procurement of

goods and services identified in items (1) through (9) of this

subsection shall be published in the Procurement Bulletin

within 14 calendar days after contract execution. The Chief

Procurement Officer shall prescribe the form and content of

the notice. Each public institution of higher education shall

provide the Chief Procurement Officer, on a monthly basis, in

the form and content prescribed by the Chief Procurement

Officer, a report of contracts that are related to the

procurement of goods and services identified in this

subsection. At a minimum, this report shall include the name

of the contractor, a description of the supply or service

provided, the total amount of the contract, the term of the

contract, and the exception to the Code utilized. A copy of any

or all of these contracts shall be made available to the Chief

Procurement Officer immediately upon request. The Chief

Procurement Officer shall submit a report to the Governor and

General Assembly no later than November 1 of each year that

shall include, at a minimum, an annual summary of the monthly

information reported to the Chief Procurement Officer.

(b-5) Except as provided in this subsection, the

provisions of this Code shall not apply to contracts for

medical supplies, and to contracts for medical services

necessary for the delivery of care and treatment at medical,

dental, or veterinary teaching facilities utilized by Southern

Illinois University or the University of Illinois and at any

university-operated health care center or dispensary that

provides care, treatment, and medications for students,

faculty and staff. Other supplies and services needed for

these teaching facilities shall be subject to the jurisdiction

of the Chief Procurement Officer for Public Institutions of

Higher Education who may establish expedited procurement

procedures and may waive or modify certification, contract,

hearing, process and registration requirements required by the

Code. All procurements made under this subsection shall be

documented and may require publication in the Illinois

Procurement Bulletin.

(b-10) Procurements made by or on behalf of the University

of Illinois for investment services scheduled to expire June

2021 2020 may be extended through June 2022 2021 without being

subject to the requirements of this Code. Any contract

extended, renewed, or entered pursuant to this exception shall

be published on the Executive Ethics Commission's website

within 5 days of contract execution. This subsection is

inoperative on and after July 1, 2022 2021.

(c) Procurements made by or on behalf of public

institutions of higher education for the fulfillment of a

grant shall be made in accordance with the requirements of

this Code to the extent practical.

Upon the written request of a public institution of higher

education, the Chief Procurement Officer may waive contract,

registration, certification, and hearing requirements of this

Code if, based on the item to be procured or the terms of a

grant, compliance is impractical. The public institution of

higher education shall provide the Chief Procurement Officer

with specific reasons for the waiver, including the necessity

of contracting with a particular potential contractor, and

shall certify that an effort was made in good faith to comply

with the provisions of this Code. The Chief Procurement

Officer shall provide written justification for any waivers.

By November 1 of each year, the Chief Procurement Officer

shall file a report with the General Assembly identifying each

contract approved with waivers and providing the justification

given for any waivers for each of those contracts. Notice of

each waiver made under this subsection shall be published in

the Procurement Bulletin within 14 calendar days after

contract execution. The Chief Procurement Officer shall

prescribe the form and content of the notice.

(d) Notwithstanding this Section, a waiver of the

registration requirements of Section 20-160 does not permit a

business entity and any affiliated entities or affiliated

persons to make campaign contributions if otherwise prohibited

by Section 50-37. The total amount of contracts awarded in

accordance with this Section shall be included in determining

the aggregate amount of contracts or pending bids of a

business entity and any affiliated entities or affiliated

persons.

(e) Notwithstanding subsection (e) of Section 50-10.5 of

this Code, the Chief Procurement Officer, with the approval of

the Executive Ethics Commission, may permit a public

institution of higher education to accept a bid or enter into a

contract with a business that assisted the public institution

of higher education in determining whether there is a need for

a contract or assisted in reviewing, drafting, or preparing

documents related to a bid or contract, provided that the bid

or contract is essential to research administered by the

public institution of higher education and it is in the best

interest of the public institution of higher education to

accept the bid or contract. For purposes of this subsection,

"business" includes all individuals with whom a business is

affiliated, including, but not limited to, any officer, agent,

employee, consultant, independent contractor, director,

partner, manager, or shareholder of a business. The Executive

Ethics Commission may promulgate rules and regulations for the

implementation and administration of the provisions of this

subsection (e).

(f) As used in this Section:

"Grant" means non-appropriated funding provided by a

federal or private entity to support a project or program

administered by a public institution of higher education and

any non-appropriated funding provided to a sub-recipient of

the grant.

"Public institution of higher education" means Chicago

State University, Eastern Illinois University, Governors State

University, Illinois State University, Northeastern Illinois

University, Northern Illinois University, Southern Illinois

University, University of Illinois, Western Illinois

University, and, for purposes of this Code only, the Illinois

Mathematics and Science Academy.

(g) (Blank).

(h) The General Assembly finds and declares that:

(1) Public Act 98-1076, which took effect on January

1, 2015, changed the repeal date set for this Section from

December 31, 2014 to December 31, 2016.

(2) The Statute on Statutes sets forth general rules

on the repeal of statutes and the construction of multiple

amendments, but Section 1 of that Act also states that

these rules will not be observed when the result would be

"inconsistent with the manifest intent of the General

Assembly or repugnant to the context of the statute".

(3) This amendatory Act of the 100th General Assembly

manifests the intention of the General Assembly to remove

the repeal of this Section.

(4) This Section was originally enacted to protect,

promote, and preserve the general welfare. Any

construction of this Section that results in the repeal of

this Section on December 31, 2014 would be inconsistent

with the manifest intent of the General Assembly and

repugnant to the context of this Code.

It is hereby declared to have been the intent of the

General Assembly that this Section not be subject to repeal on

December 31, 2014.

This Section shall be deemed to have been in continuous

effect since December 20, 2011 (the effective date of Public

Act 97-643), and it shall continue to be in effect

henceforward until it is otherwise lawfully repealed. All

previously enacted amendments to this Section taking effect on

or after December 31, 2014, are hereby validated.

All actions taken in reliance on or pursuant to this

Section by any public institution of higher education, person,

or entity are hereby validated.

In order to ensure the continuing effectiveness of this

Section, it is set forth in full and re-enacted by this

amendatory Act of the 100th General Assembly. This

re-enactment is intended as a continuation of this Section. It

is not intended to supersede any amendment to this Section

that is enacted by the 100th General Assembly.

In this amendatory Act of the 100th General Assembly, the

base text of the reenacted Section is set forth as amended by

Public Act 98-1076. Striking and underscoring is used only to

show changes being made to the base text.

This Section applies to all procurements made on or before

the effective date of this amendatory Act of the 100th General

Assembly.

(Source: P.A. 100-43, eff. 8-9-17; 101-640, eff. 6-12-20.)

Section 20-25. The Grant Accountability and Transparency

Act is amended by changing Section 45 as follows:

(30 ILCS 708/45)

Sec. 45. Applicability.

(a) The requirements established under this Act apply to

State grant-making agencies that make State and federal

pass-through awards to non-federal entities. These

requirements apply to all costs related to State and federal

pass-through awards. The requirements established under this

Act do not apply to private awards.

(a-5) Nothing in this Act shall prohibit the use of State

funds for purposes of federal match or maintenance of effort.

(b) The terms and conditions of State, federal, and

pass-through awards apply to subawards and subrecipients

unless a particular Section of this Act or the terms and

conditions of the State or federal award specifically indicate

otherwise. Non-federal entities shall comply with requirements

of this Act regardless of whether the non-federal entity is a

recipient or subrecipient of a State or federal pass-through

award. Pass-through entities shall comply with the

requirements set forth under the rules adopted under

subsection (a) of Section 20 of this Act, but not to any

requirements in this Act directed towards State or federal

awarding agencies, unless the requirements of the State or

federal awards indicate otherwise.

When a non-federal entity is awarded a cost-reimbursement

contract, only 2 CFR 200.330 through 200.332 are incorporated

by reference into the contract. However, when the Cost

Accounting Standards are applicable to the contract, they take

precedence over the requirements of this Act unless they are

in conflict with Subpart F of 2 CFR 200. In addition, costs

that are made unallowable under 10 U.S.C. 2324(e) and 41

U.S.C. 4304(a), as described in the Federal Acquisition

Regulations, subpart 31.2 and subpart 31.603, are always

unallowable. For requirements other than those covered in

Subpart D of 2 CFR 200.330 through 200.332, the terms of the

contract and the Federal Acquisition Regulations apply.

With the exception of Subpart F of 2 CFR 200, which is

required by the Single Audit Act, in any circumstances where

the provisions of federal statutes or regulations differ from

the provisions of this Act, the provision of the federal

statutes or regulations govern. This includes, for agreements

with Indian tribes, the provisions of the Indian

Self-Determination and Education and Assistance Act, as

amended, 25 U.S.C. 450-458ddd-2.

(c) State grant-making agencies may apply subparts A

through E of 2 CFR 200 to for-profit entities, foreign public

entities, or foreign organizations, except where the awarding

agency determines that the application of these subparts would

be inconsistent with the international obligations of the

United States or the statute or regulations of a foreign

government.

(d) 2 CFR 200.101 specifies how 2 CFR 200 is applicable to

different types of awards. The same applicability applies to

this Act.

(e) (Blank).

(f) For public institutions of higher education, the

provisions of this Act apply only to awards funded by State

appropriations and federal pass-through awards from a State

agency to public institutions of higher education.

(g) Each grant-making agency shall enhance its processes

to monitor and address noncompliance with reporting

requirements and with program performance standards. Where

applicable, the process may include a corrective action plan.

The monitoring process shall include a plan for tracking and

documenting performance-based contracting decisions.

(h) Notwithstanding any provision of law to the contrary,

grants awarded from federal funds received from the federal

Coronavirus State Fiscal Recovery Fund in accordance with

Section 9901 of the American Rescue Plan Act of 2021 are

subject to the provisions of this Act, but only to the extent

required by Section 9901 of the American Rescue Plan Act of

2021 and other applicable federal law or regulation.

(Source: P.A. 100-676, eff. 1-1-19; 100-863, eff. 8-14-18;

101-81, eff. 7-12-19.)

Section 20-27. The Law Enforcement Camera Grant Act is

amended by changing Sections 5 and 10 as follows:

(50 ILCS 707/5)

Sec. 5. Definitions. As used in this Act:

"Board" means the Illinois Law Enforcement Training

Standards Board created by the Illinois Police Training Act.

"In-car video camera" means a video camera located in a

law enforcement patrol vehicle.

"In-car video camera recording equipment" means a video

camera recording system located in a law enforcement patrol

vehicle consisting of a camera assembly, recording mechanism,

and an in-car video recording medium.

"In uniform" means a law enforcement officer who is

wearing any officially authorized uniform designated by a law

enforcement agency, or a law enforcement officer who is

visibly wearing articles of clothing, badge, tactical gear,

gun belt, a patch, or other insignia indicating that he or she

is a law enforcement officer acting in the course of his or her

duties.

"Law enforcement officer" or "officer" means any person

employed by a county, municipality, or township, or an

Illinois public university as a policeman, peace officer or in

some like position involving the enforcement of the law and

protection of the public interest at the risk of that person's

life.

"Officer-worn body camera" means an electronic camera

system for creating, generating, sending, receiving, storing,

displaying, and processing audiovisual recordings that may be

worn about the person of a law enforcement officer.

"Recording" means the process of capturing data or

information stored on a recording medium as required under

this Act.

"Recording medium" means any recording medium authorized

by the Board for the retention and playback of recorded audio

and video including, but not limited to, VHS, DVD, hard drive,

cloud storage, solid state, digital, flash memory technology,

or any other electronic medium.

(Source: P.A. 99-352, eff. 1-1-16.)

(50 ILCS 707/10)

Sec. 10. Law Enforcement Camera Grant Fund; creation,

rules.

(a) The Law Enforcement Camera Grant Fund is created as a

special fund in the State treasury. From appropriations to the

Board from the Fund, the Board must make grants to units of

local government in Illinois and Illinois public universities

for the purpose of (1) purchasing in-car video cameras for use

in law enforcement vehicles, (2) purchasing officer-worn body

cameras and associated technology for law enforcement

officers, and (3) training for law enforcement officers in the

operation of the cameras.

Moneys received for the purposes of this Section,

including, without limitation, fee receipts and gifts, grants,

and awards from any public or private entity, must be

deposited into the Fund. Any interest earned on moneys in the

Fund must be deposited into the Fund.

(b) The Board may set requirements for the distribution of

grant moneys and determine which law enforcement agencies are

eligible.

(b-5) The Board shall consider compliance with the Uniform

Crime Reporting Act as a factor in awarding grant moneys.

(c) (Blank).

(d) (Blank).

(e) (Blank).

(f) (Blank).

(g) (Blank).

(h) (Blank).

(Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;

99-352, eff. 1-1-16.)

Section 20-30. The School Construction Law is amended by

changing Section 5-300 as follows:

(105 ILCS 230/5-300)

Sec. 5-300. Early childhood construction grants.

(a) The Capital Development Board is authorized to make

grants to public school districts and not-for-profit entities

for early childhood construction projects. These grants shall

be paid out of moneys appropriated for that purpose from the

School Construction Fund. No grants may be awarded to entities

providing services within private residences. A public school

district or other eligible entity must provide local matching

funds in the following manner: in an amount equal to 10% of the

grant under this Section.

(1) A public school district assigned to Tier 1 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 3% of

the grant awarded under this Section.

(2) A public school district assigned to Tier 2 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 7.5% of

the grant awarded under this Section.

(3) A public school district assigned to Tier 3 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 8.75%

of the grant awarded under this Section.

(4) A public school district assigned to Tier 4 under

Section 18-8.15 of the School Code or any other eligible

entity in an area encompassed by that district must

provide local matching funds in an amount equal to 10% of

the grant awarded under this Section.

A public school district or other eligible entity has no

entitlement to a grant under this Section.

(b) The Capital Development Board shall adopt rules to

implement this Section. These rules need not be the same as the

rules for school construction project grants or school

maintenance project grants. The rules may specify:

(1) the manner of applying for grants;

(2) project eligibility requirements;

(3) restrictions on the use of grant moneys;

(4) the manner in which school districts and other

eligible entities must account for the use of grant

moneys;

(5) requirements that new or improved facilities be

used for early childhood and other related programs for a

period of at least 10 years; and

(6) any other provision that the Capital Development

Board determines to be necessary or useful for the

administration of this Section.

(b-5) When grants are made to non-profit corporations for

the acquisition or construction of new facilities, the Capital

Development Board or any State agency it so designates shall

hold title to or place a lien on the facility for a period of

10 years after the date of the grant award, after which title

to the facility shall be transferred to the non-profit

corporation or the lien shall be removed, provided that the

non-profit corporation has complied with the terms of its

grant agreement. When grants are made to non-profit

corporations for the purpose of renovation or rehabilitation,

if the non-profit corporation does not comply with item (5) of

subsection (b) of this Section, the Capital Development Board

or any State agency it so designates shall recover the grant

pursuant to the procedures outlined in the Illinois Grant

Funds Recovery Act.

(c) The Capital Development Board, in consultation with

the State Board of Education, shall establish standards for

the determination of priority needs concerning early childhood

projects based on projects located in communities in the State

with the greatest underserved population of young children,

utilizing Census data and other reliable local early childhood

service data.

(d) In each school year in which early childhood

construction project grants are awarded, 20% of the total

amount awarded shall be awarded to a school district with a

population of more than 500,000, provided that the school

district complies with the requirements of this Section and

the rules adopted under this Section.

(Source: P.A. 96-37, eff. 7-13-09; 96-1402, eff. 7-29-10.)

Section 20-35. The College and Career Success for All

Students Act is amended by changing Section 25 as follows:

(105 ILCS 302/25)

Sec. 25. AP exam fee waiver program. Subject to

appropriation, the State Board of Education shall create,

under the College and Career Success for All Students program

set forth in this Act, a program in public schools where any

student who qualifies at least 40% of students qualify for

free or reduced-price lunches will have whereby fees charged

by the College Board for Advanced Placement exams reduced, via

State subsidy, to the greatest extent possible based on the

appropriation. are waived by the school, but paid for by the

State, for those students who do not qualify for a fee waiver

provided by federal funds or the College Board.

(Source: P.A. 95-491, eff. 8-28-07.)

Section 20-40. The Nursing Home Care Act is amended by

changing Section 3-202.05 as follows:

(210 ILCS 45/3-202.05)

Sec. 3-202.05. Staffing ratios effective July 1, 2010 and

thereafter.

(a) For the purpose of computing staff to resident ratios,

direct care staff shall include:

(1) registered nurses;

(2) licensed practical nurses;

(3) certified nurse assistants;

(4) psychiatric services rehabilitation aides;

(5) rehabilitation and therapy aides;

(6) psychiatric services rehabilitation coordinators;

(7) assistant directors of nursing;

(8) 50% of the Director of Nurses' time; and

(9) 30% of the Social Services Directors' time.

The Department shall, by rule, allow certain facilities

subject to 77 Ill. Admin. Code 300.4000 and following (Subpart

S) to utilize specialized clinical staff, as defined in rules,

to count towards the staffing ratios.

Within 120 days of the effective date of this amendatory

Act of the 97th General Assembly, the Department shall

promulgate rules specific to the staffing requirements for

facilities federally defined as Institutions for Mental

Disease. These rules shall recognize the unique nature of

individuals with chronic mental health conditions, shall

include minimum requirements for specialized clinical staff,

including clinical social workers, psychiatrists,

psychologists, and direct care staff set forth in paragraphs

(4) through (6) and any other specialized staff which may be

utilized and deemed necessary to count toward staffing ratios.

Within 120 days of the effective date of this amendatory

Act of the 97th General Assembly, the Department shall

promulgate rules specific to the staffing requirements for

facilities licensed under the Specialized Mental Health

Rehabilitation Act of 2013. These rules shall recognize the

unique nature of individuals with chronic mental health

conditions, shall include minimum requirements for specialized

clinical staff, including clinical social workers,

psychiatrists, psychologists, and direct care staff set forth

in paragraphs (4) through (6) and any other specialized staff

which may be utilized and deemed necessary to count toward

staffing ratios.

(b) (Blank).

(b-5) For purposes of the minimum staffing ratios in this

Section, all residents shall be classified as requiring either

skilled care or intermediate care.

As used in this subsection:

"Intermediate care" means basic nursing care and other

restorative services under periodic medical direction.

"Skilled care" means skilled nursing care, continuous

skilled nursing observations, restorative nursing, and other

services under professional direction with frequent medical

supervision.

(c) Facilities shall notify the Department within 60 days

after the effective date of this amendatory Act of the 96th

General Assembly, in a form and manner prescribed by the

Department, of the staffing ratios in effect on the effective

date of this amendatory Act of the 96th General Assembly for

both intermediate and skilled care and the number of residents

receiving each level of care.

(d)(1) (Blank).

(2) (Blank).

(3) (Blank).

(4) (Blank).

(5) Effective January 1, 2014, the minimum staffing ratios

shall be increased to 3.8 hours of nursing and personal care

each day for a resident needing skilled care and 2.5 hours of

nursing and personal care each day for a resident needing

intermediate care.

(e) Ninety days after the effective date of this

amendatory Act of the 97th General Assembly, a minimum of 25%

of nursing and personal care time shall be provided by

licensed nurses, with at least 10% of nursing and personal

care time provided by registered nurses. These minimum

requirements shall remain in effect until an acuity based

registered nurse requirement is promulgated by rule concurrent

with the adoption of the Resource Utilization Group

classification-based payment methodology, as provided in

Section 5-5.2 of the Illinois Public Aid Code. Registered

nurses and licensed practical nurses employed by a facility in

excess of these requirements may be used to satisfy the

remaining 75% of the nursing and personal care time

requirements. Notwithstanding this subsection, no staffing

requirement in statute in effect on the effective date of this

amendatory Act of the 97th General Assembly shall be reduced

on account of this subsection.

(f) The Department shall submit proposed rules for

adoption by January 1, 2020 establishing a system for

determining compliance with minimum staffing set forth in this

Section and the requirements of 77 Ill. Adm. Code 300.1230

adjusted for any waivers granted under Section 3-303.1.

Compliance shall be determined quarterly by comparing the

number of hours provided per resident per day using the

Centers for Medicare and Medicaid Services' payroll-based

journal and the facility's daily census, broken down by

intermediate and skilled care as self-reported by the facility

to the Department on a quarterly basis. The Department shall

use the quarterly payroll-based journal and the self-reported

census to calculate the number of hours provided per resident

per day and compare this ratio to the minimum staffing

standards required under this Section, as impacted by any

waivers granted under Section 3-303.1. Discrepancies between

job titles contained in this Section and the payroll-based

journal shall be addressed by rule. The manner in which the

Department requests payroll-based journal information to be

submitted shall align with the federal Centers for Medicare

and Medicaid Services' requirements that allow providers to

submit the quarterly data in an aggregate manner.

(g) The Department shall submit proposed rules for

adoption by January 1, 2020 establishing monetary penalties

for facilities not in compliance with minimum staffing

standards under this Section. No monetary penalty may be

issued for noncompliance during the implementation period,

which shall be July 1, 2020 through December 31, 2021

September 30, 2020. If a facility is found to be noncompliant

during the implementation period, the Department shall provide

a written notice identifying the staffing deficiencies and

require the facility to provide a sufficiently detailed

correction plan to meet the statutory minimum staffing levels.

Monetary penalties shall be imposed beginning no later than

January 1, 2022 January 1, 2021 and quarterly thereafter and

shall be based on the latest quarter for which the Department

has data. Monetary penalties shall be established based on a

formula that calculates on a daily basis the cost of wages and

benefits for the missing staffing hours. All notices of

noncompliance shall include the computations used to determine

noncompliance and establishing the variance between minimum

staffing ratios and the Department's computations. The penalty

for the first offense shall be 125% of the cost of wages and

benefits for the missing staffing hours. The penalty shall

increase to 150% of the cost of wages and benefits for the

missing staffing hours for the second offense and 200% the

cost of wages and benefits for the missing staffing hours for

the third and all subsequent offenses. The penalty shall be

imposed regardless of whether the facility has committed other

violations of this Act during the same period that the

staffing offense occurred. The penalty may not be waived, but

the Department shall have the discretion to determine the

gravity of the violation in situations where there is no more

than a 10% deviation from the staffing requirements and make

appropriate adjustments to the penalty. The Department is

granted discretion to waive the penalty when unforeseen

circumstances have occurred that resulted in call-offs of

scheduled staff. This provision shall be applied no more than

6 times per quarter. Nothing in this Section diminishes a

facility's right to appeal.

(Source: P.A. 101-10, eff. 6-5-19.)

Section 20-45. The Specialized Mental Health

Rehabilitation Act of 2013 is amended by changing Section

5-101 and by adding Sections 5-108, 5-109, 5-110, 5-111, and

5-112 as follows:

(210 ILCS 49/5-101)

Sec. 5-101. Managed care entity, coordinated care entity,

and accountable care entity payments. For facilities licensed

by the Department of Public Health under this Act, the payment

for services provided shall be determined by negotiation with

managed care entities, coordinated care entities, or

accountable care entities. However, for 3 years after the

effective date of this Act, in no event shall the

reimbursement rate paid to facilities licensed under this Act

be less than the rate in effect on July 1, 2021 June 30, 2013

less $7.07 times the number of occupied bed days, as that term

is defined in Article V-B of the Illinois Public Aid Code, for

each facility previously licensed under the Nursing Home Care

Act on June 30, 2013; or the rate in effect on June 30, 2013

for each facility licensed under the Specialized Mental Health

Rehabilitation Act on June 30, 2013. Any adjustment in the

support component or the capital component, including the real

estate tax per diem rate, for facilities licensed by the

Department of Public Health under the Nursing Home Care Act

shall apply equally to facilities licensed by the Department

of Public Health under this Act for the duration of the

provisional licensure period as defined in Section 4-105 of

this Act.

The Department of Healthcare and Family Services shall

publish a reimbursement rate for triage, crisis stabilization,

and transitional living services by December 1, 2014.

(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14.)

(210 ILCS 49/5-108 new)

Sec. 5-108. Infection prevention and facility safety

improvement payments. Payments will be awarded to facilities

on a per bed basis with the funded appropriation for Fiscal

Year 2022 divided by the number of licensed beds in each

facility. Facilities will receive an equal amount for every

licensed bed from the amount appropriated. Facilities shall

use these funds for improvements to their facilities that

promote infection prevention or improve the safety within the

facility. Funding may be used for, but are not limited to, the

following: restroom renovations to promote infection

prevention, kitchen and food delivery alterations that promote

infection prevention, and HVAC or air filtration upgrades that

promote infection prevention. Facilities must attest to the

Department of Healthcare and Family Services that the funding

was utilized for the purpose of infection prevention and

control or improved facility safety. If the facility does not

attest to the usage of the payments or cannot document the

usage of payments the Department shall recoup the expenditure

of funds by withholding payment of rate.

(210 ILCS 49/5-109 new)

Sec. 5-109. Communication quality improvement payments.

Payments will be awarded to facilities on a per bed basis with

the funded appropriation for Fiscal Year 2022 divided by the

number of licensed beds in each facility. Facilities will

receive an equal amount for every licensed bed from the amount

appropriated. Facilities shall use these funds for

improvements to their facilities that increase access to

digital communications or facilitate safe and private personal

communications. Funding may be used for, but are not limited

to, the following: the purchase of personal communication

devices for facility use, the enhancement of broadband access

and bandwidth, and the establishment or improvement of general

meeting areas for the benefit of residents and employees.

Facilities must attest to the Department of Healthcare and

Family Services that the funding was utilized for the purpose

of communication, technological improvements, or facility

training aid. If the facility does not attest to the usage of

the payments or cannot document the usage of payments the

Department shall recoup the expenditure of funds by

withholding payment of rate.

(210 ILCS 49/5-110 new)

Sec. 5-110. Staff longevity payments. Payments will be

awarded to facilities on a per bed basis with the funded

appropriation for Fiscal Year 2022 divided by the number of

licensed beds in each facility. Facilities will receive an

equal amount for every licensed bed from the amount

appropriated. Facilities shall use these funds to grant an

extra week of payment to any direct care staff who has worked

continuously in the same facility since March 1, 2020 through

the time in which payments are awarded to facilities for this

purpose by the Department of Healthcare and Family Services.

Facilities must attest to the Department of Healthcare and

Family Services that the funding was utilized for the purpose

of providing the staff longevity payments as detailed in this

Section. If the facility does not attest to the usage of the

payments or cannot document the usage of payments the

Department shall recoup the expenditure of funds by

withholding payment of rate.

(210 ILCS 49/5-111 new)

Sec. 5-111. Recruitment and Retention of Direct Care

Staff. Facilities shall receive funding to assist with the

recruitment and retention of direct care staff. Funding will

be distributed based on the total number of licensed beds

within a facility with the appropriated amount being divided

by the total number of licensed beds in the State.

(210 ILCS 49/5-112 new)

Sec. 5-112. Bed reduction payments. The Department of

Healthcare and Family Services shall make payments to

facilities licensed under this Act for the purpose of reducing

bed capacity and room occupancy. Facilities desiring to

participate in these payments shall submit a proposal to the

Department for review. In the proposal the facility shall

detail the number of beds that are seeking to eliminate and the

price they are requesting to eliminate those beds. The

facility shall also detail in their proposal if the effected

beds would reduce room occupancy from 3 or 4 beds to double

occupancy or is the bed elimination would create single

occupancy. Priority will be given to proposals that eliminate

the use of three-person or four-person occupancy rooms.

Proposals shall be collected by the Department within a

specific time period and the Department will negotiate all

payments before making final awards to ensure that the funding

appropriated is sufficient to fund the awards. Payments shall

not be less than $25,000 per bed and proposals to eliminate

beds that lead to single occupancy rooms shall receive an

additional $10,000 per bed over and above any other negotiated

bed elimination payment. Before a facility can receive payment

under this Section, the facility must receive approval from

the Department of Public Health for the permanent removal of

the beds for which they are receiving payment. Payment for the

elimination of the beds shall be made within 15 days of the

facility notifying the Department of Public Health about the

bed license elimination. Under no circumstances shall a

facility be allowed to increase the capacity of a facility

once payment has been received for the elimination of beds.

Section 20-50. The Pharmacy Practice Act is amended by

changing Section 3 as follows:

(225 ILCS 85/3)

(Section scheduled to be repealed on January 1, 2023)

Sec. 3. Definitions. For the purpose of this Act, except

where otherwise limited therein:

(a) "Pharmacy" or "drugstore" means and includes every

store, shop, pharmacy department, or other place where

pharmacist care is provided by a pharmacist (1) where drugs,

medicines, or poisons are dispensed, sold or offered for sale

at retail, or displayed for sale at retail; or (2) where

prescriptions of physicians, dentists, advanced practice

registered nurses, physician assistants, veterinarians,

podiatric physicians, or optometrists, within the limits of

their licenses, are compounded, filled, or dispensed; or (3)

which has upon it or displayed within it, or affixed to or used

in connection with it, a sign bearing the word or words

"Pharmacist", "Druggist", "Pharmacy", "Pharmaceutical Care",

"Apothecary", "Drugstore", "Medicine Store", "Prescriptions",

"Drugs", "Dispensary", "Medicines", or any word or words of

similar or like import, either in the English language or any

other language; or (4) where the characteristic prescription

sign (Rx) or similar design is exhibited; or (5) any store, or

shop, or other place with respect to which any of the above

words, objects, signs or designs are used in any

advertisement.

(b) "Drugs" means and includes (1) articles recognized in

the official United States Pharmacopoeia/National Formulary

(USP/NF), or any supplement thereto and being intended for and

having for their main use the diagnosis, cure, mitigation,

treatment or prevention of disease in man or other animals, as

approved by the United States Food and Drug Administration,

but does not include devices or their components, parts, or

accessories; and (2) all other articles intended for and

having for their main use the diagnosis, cure, mitigation,

treatment or prevention of disease in man or other animals, as

approved by the United States Food and Drug Administration,

but does not include devices or their components, parts, or

accessories; and (3) articles (other than food) having for

their main use and intended to affect the structure or any

function of the body of man or other animals; and (4) articles

having for their main use and intended for use as a component

or any articles specified in clause (1), (2) or (3); but does

not include devices or their components, parts or accessories.

(c) "Medicines" means and includes all drugs intended for

human or veterinary use approved by the United States Food and

Drug Administration.

(d) "Practice of pharmacy" means:

(1) the interpretation and the provision of assistance

in the monitoring, evaluation, and implementation of

prescription drug orders;

(2) the dispensing of prescription drug orders;

(3) participation in drug and device selection;

(4) drug administration limited to the administration

of oral, topical, injectable, and inhalation as follows:

(A) in the context of patient education on the

proper use or delivery of medications;

(B) vaccination of patients 7 14 years of age and

older pursuant to a valid prescription or standing

order, by a physician licensed to practice medicine in

all its branches, upon completion of appropriate

training, including how to address contraindications

and adverse reactions set forth by rule, with

notification to the patient's physician and

appropriate record retention, or pursuant to hospital

pharmacy and therapeutics committee policies and

procedures. Eligible vaccines are those listed on the

U.S. Centers for Disease Control and Prevention (CDC)

Recommended Immunization Schedule, the CDC's Health

Information for International Travel, or the U.S. Food

and Drug Administration's Vaccines Licensed and

Authorized for Use in the United States. As applicable

to the State's Medicaid program and other payers,

vaccines ordered and administered in accordance with

this subsection shall be covered and reimbursed at no

less than the rate that the vaccine is reimbursed when

ordered and administered by a physician;

(B-5) following the initial administration of

long-acting or extended-release extended release form

opioid antagonists by a physician licensed to practice

medicine in all its branches, administration of

injections of long-acting or extended-release form

opioid antagonists for the treatment of substance use

disorder, pursuant to a valid prescription by a

physician licensed to practice medicine in all its

branches, upon completion of appropriate training,

including how to address contraindications and adverse

reactions, including, but not limited to, respiratory

depression and the performance of cardiopulmonary

resuscitation, set forth by rule, with notification to

the patient's physician and appropriate record

retention, or pursuant to hospital pharmacy and

therapeutics committee policies and procedures;

(C) administration of injections of

alpha-hydroxyprogesterone caproate, pursuant to a

valid prescription, by a physician licensed to

practice medicine in all its branches, upon completion

of appropriate training, including how to address

contraindications and adverse reactions set forth by

rule, with notification to the patient's physician and

appropriate record retention, or pursuant to hospital

pharmacy and therapeutics committee policies and

procedures; and

(D) administration of injections of long-term

antipsychotic medications pursuant to a valid

prescription by a physician licensed to practice

medicine in all its branches, upon completion of

appropriate training conducted by an Accreditation

Council of Pharmaceutical Education accredited

provider, including how to address contraindications

and adverse reactions set forth by rule, with

notification to the patient's physician and

appropriate record retention, or pursuant to hospital

pharmacy and therapeutics committee policies and

procedures.

(5) (blank) vaccination of patients ages 10 through 13

limited to the Influenza (inactivated influenza vaccine

and live attenuated influenza intranasal vaccine) and Tdap

(defined as tetanus, diphtheria, acellular pertussis)

vaccines, pursuant to a valid prescription or standing

order, by a physician licensed to practice medicine in all

its branches, upon completion of appropriate training,

including how to address contraindications and adverse

reactions set forth by rule, with notification to the

patient's physician and appropriate record retention, or

pursuant to hospital pharmacy and therapeutics committee

policies and procedures;

(6) drug regimen review;

(7) drug or drug-related research;

(8) the provision of patient counseling;

(9) the practice of telepharmacy;

(10) the provision of those acts or services necessary

to provide pharmacist care;

(11) medication therapy management; and

(12) the responsibility for compounding and labeling

of drugs and devices (except labeling by a manufacturer,

repackager, or distributor of non-prescription drugs and

commercially packaged legend drugs and devices), proper

and safe storage of drugs and devices, and maintenance of

required records.

A pharmacist who performs any of the acts defined as the

practice of pharmacy in this State must be actively licensed

as a pharmacist under this Act.

(e) "Prescription" means and includes any written, oral,

facsimile, or electronically transmitted order for drugs or

medical devices, issued by a physician licensed to practice

medicine in all its branches, dentist, veterinarian, podiatric

physician, or optometrist, within the limits of his or her

license, by a physician assistant in accordance with

subsection (f) of Section 4, or by an advanced practice

registered nurse in accordance with subsection (g) of Section

4, containing the following: (1) name of the patient; (2) date

when prescription was issued; (3) name and strength of drug or

description of the medical device prescribed; and (4)

quantity; (5) directions for use; (6) prescriber's name,

address, and signature; and (7) DEA registration number where

required, for controlled substances. The prescription may, but

is not required to, list the illness, disease, or condition

for which the drug or device is being prescribed. DEA

registration numbers shall not be required on inpatient drug

orders. A prescription for medication other than controlled

substances shall be valid for up to 15 months from the date

issued for the purpose of refills, unless the prescription

states otherwise.

(f) "Person" means and includes a natural person,

partnership, association, corporation, government entity, or

any other legal entity.

(g) "Department" means the Department of Financial and

Professional Regulation.

(h) "Board of Pharmacy" or "Board" means the State Board

of Pharmacy of the Department of Financial and Professional

Regulation.

(i) "Secretary" means the Secretary of Financial and

Professional Regulation.

(j) "Drug product selection" means the interchange for a

prescribed pharmaceutical product in accordance with Section

25 of this Act and Section 3.14 of the Illinois Food, Drug and

Cosmetic Act.

(k) "Inpatient drug order" means an order issued by an

authorized prescriber for a resident or patient of a facility

licensed under the Nursing Home Care Act, the ID/DD Community

Care Act, the MC/DD Act, the Specialized Mental Health

Rehabilitation Act of 2013, the Hospital Licensing Act, or the

University of Illinois Hospital Act, or a facility which is

operated by the Department of Human Services (as successor to

the Department of Mental Health and Developmental

Disabilities) or the Department of Corrections.

(k-5) "Pharmacist" means an individual health care

professional and provider currently licensed by this State to

engage in the practice of pharmacy.

(l) "Pharmacist in charge" means the licensed pharmacist

whose name appears on a pharmacy license and who is

responsible for all aspects of the operation related to the

practice of pharmacy.

(m) "Dispense" or "dispensing" means the interpretation,

evaluation, and implementation of a prescription drug order,

including the preparation and delivery of a drug or device to a

patient or patient's agent in a suitable container

appropriately labeled for subsequent administration to or use

by a patient in accordance with applicable State and federal

laws and regulations. "Dispense" or "dispensing" does not mean

the physical delivery to a patient or a patient's

representative in a home or institution by a designee of a

pharmacist or by common carrier. "Dispense" or "dispensing"

also does not mean the physical delivery of a drug or medical

device to a patient or patient's representative by a

pharmacist's designee within a pharmacy or drugstore while the

pharmacist is on duty and the pharmacy is open.

(n) "Nonresident pharmacy" means a pharmacy that is

located in a state, commonwealth, or territory of the United

States, other than Illinois, that delivers, dispenses, or

distributes, through the United States Postal Service,

commercially acceptable parcel delivery service, or other

common carrier, to Illinois residents, any substance which

requires a prescription.

(o) "Compounding" means the preparation and mixing of

components, excluding flavorings, (1) as the result of a

prescriber's prescription drug order or initiative based on

the prescriber-patient-pharmacist relationship in the course

of professional practice or (2) for the purpose of, or

incident to, research, teaching, or chemical analysis and not

for sale or dispensing. "Compounding" includes the preparation

of drugs or devices in anticipation of receiving prescription

drug orders based on routine, regularly observed dispensing

patterns. Commercially available products may be compounded

for dispensing to individual patients only if all of the

following conditions are met: (i) the commercial product is

not reasonably available from normal distribution channels in

a timely manner to meet the patient's needs and (ii) the

prescribing practitioner has requested that the drug be

compounded.

(p) (Blank).

(q) (Blank).

(r) "Patient counseling" means the communication between a

pharmacist or a student pharmacist under the supervision of a

pharmacist and a patient or the patient's representative about

the patient's medication or device for the purpose of

optimizing proper use of prescription medications or devices.

"Patient counseling" may include without limitation (1)

obtaining a medication history; (2) acquiring a patient's

allergies and health conditions; (3) facilitation of the

patient's understanding of the intended use of the medication;

(4) proper directions for use; (5) significant potential

adverse events; (6) potential food-drug interactions; and (7)

the need to be compliant with the medication therapy. A

pharmacy technician may only participate in the following

aspects of patient counseling under the supervision of a

pharmacist: (1) obtaining medication history; (2) providing

the offer for counseling by a pharmacist or student

pharmacist; and (3) acquiring a patient's allergies and health

conditions.

(s) "Patient profiles" or "patient drug therapy record"

means the obtaining, recording, and maintenance of patient

prescription information, including prescriptions for

controlled substances, and personal information.

(t) (Blank).

(u) "Medical device" or "device" means an instrument,

apparatus, implement, machine, contrivance, implant, in vitro

reagent, or other similar or related article, including any

component part or accessory, required under federal law to

bear the label "Caution: Federal law requires dispensing by or

on the order of a physician". A seller of goods and services

who, only for the purpose of retail sales, compounds, sells,

rents, or leases medical devices shall not, by reasons

thereof, be required to be a licensed pharmacy.

(v) "Unique identifier" means an electronic signature,

handwritten signature or initials, thumb print, or other

acceptable biometric or electronic identification process as

approved by the Department.

(w) "Current usual and customary retail price" means the

price that a pharmacy charges to a non-third-party payor.

(x) "Automated pharmacy system" means a mechanical system

located within the confines of the pharmacy or remote location

that performs operations or activities, other than compounding

or administration, relative to storage, packaging, dispensing,

or distribution of medication, and which collects, controls,

and maintains all transaction information.

(y) "Drug regimen review" means and includes the

evaluation of prescription drug orders and patient records for

(1) known allergies; (2) drug or potential therapy

contraindications; (3) reasonable dose, duration of use, and

route of administration, taking into consideration factors

such as age, gender, and contraindications; (4) reasonable

directions for use; (5) potential or actual adverse drug

reactions; (6) drug-drug interactions; (7) drug-food

interactions; (8) drug-disease contraindications; (9)

therapeutic duplication; (10) patient laboratory values when

authorized and available; (11) proper utilization (including

over or under utilization) and optimum therapeutic outcomes;

and (12) abuse and misuse.

(z) "Electronically transmitted prescription" means a

prescription that is created, recorded, or stored by

electronic means; issued and validated with an electronic

signature; and transmitted by electronic means directly from

the prescriber to a pharmacy. An electronic prescription is

not an image of a physical prescription that is transferred by

electronic means from computer to computer, facsimile to

facsimile, or facsimile to computer.

(aa) "Medication therapy management services" means a

distinct service or group of services offered by licensed

pharmacists, physicians licensed to practice medicine in all

its branches, advanced practice registered nurses authorized

in a written agreement with a physician licensed to practice

medicine in all its branches, or physician assistants

authorized in guidelines by a supervising physician that

optimize therapeutic outcomes for individual patients through

improved medication use. In a retail or other non-hospital

pharmacy, medication therapy management services shall consist

of the evaluation of prescription drug orders and patient

medication records to resolve conflicts with the following:

(1) known allergies;

(2) drug or potential therapy contraindications;

(3) reasonable dose, duration of use, and route of

administration, taking into consideration factors such as

age, gender, and contraindications;

(4) reasonable directions for use;

(5) potential or actual adverse drug reactions;

(6) drug-drug interactions;

(7) drug-food interactions;

(8) drug-disease contraindications;

(9) identification of therapeutic duplication;

(10) patient laboratory values when authorized and

available;

(11) proper utilization (including over or under

utilization) and optimum therapeutic outcomes; and

(12) drug abuse and misuse.

"Medication therapy management services" includes the

following:

(1) documenting the services delivered and

communicating the information provided to patients'

prescribers within an appropriate time frame, not to

exceed 48 hours;

(2) providing patient counseling designed to enhance a

patient's understanding and the appropriate use of his or

her medications; and

(3) providing information, support services, and

resources designed to enhance a patient's adherence with

his or her prescribed therapeutic regimens.

"Medication therapy management services" may also include

patient care functions authorized by a physician licensed to

practice medicine in all its branches for his or her

identified patient or groups of patients under specified

conditions or limitations in a standing order from the

physician.

"Medication therapy management services" in a licensed

hospital may also include the following:

(1) reviewing assessments of the patient's health

status; and

(2) following protocols of a hospital pharmacy and

therapeutics committee with respect to the fulfillment of

medication orders.

(bb) "Pharmacist care" means the provision by a pharmacist

of medication therapy management services, with or without the

dispensing of drugs or devices, intended to achieve outcomes

that improve patient health, quality of life, and comfort and

enhance patient safety.

(cc) "Protected health information" means individually

identifiable health information that, except as otherwise

provided, is:

(1) transmitted by electronic media;

(2) maintained in any medium set forth in the

definition of "electronic media" in the federal Health

Insurance Portability and Accountability Act; or

(3) transmitted or maintained in any other form or

medium.

"Protected health information" does not include

individually identifiable health information found in:

(1) education records covered by the federal Family

Educational Right and Privacy Act; or

(2) employment records held by a licensee in its role

as an employer.

(dd) "Standing order" means a specific order for a patient

or group of patients issued by a physician licensed to

practice medicine in all its branches in Illinois.

(ee) "Address of record" means the designated address

recorded by the Department in the applicant's application file

or licensee's license file maintained by the Department's

licensure maintenance unit.

(ff) "Home pharmacy" means the location of a pharmacy's

primary operations.

(gg) "Email address of record" means the designated email

address recorded by the Department in the applicant's

application file or the licensee's license file, as maintained

by the Department's licensure maintenance unit.

(Source: P.A. 100-208, eff. 1-1-18; 100-497, eff. 9-8-17;

100-513, eff. 1-1-18; 100-804, eff. 1-1-19; 100-863, eff.

8-14-18; 101-349, eff. 1-1-20; revised 8-21-20.)

Section 20-55. The Illinois Public Aid Code is amended by

changing Section 12-4.35 and by adding Section 5-5.06b as

follows:

(305 ILCS 5/5-5.06b new)

Sec. 5-5.06b. Dental services. On and after July 1, 2021,

dental services provided to adults and children under the

medical assistance program may be established and paid at no

less than the rates published by the Department and effective

January 1, 2020 for all local health departments as the fee

schedule for children and adult recipients but shall include

the following dental procedures and amounts: D0140 $19.12,

D0150 $24.84, D0220 $6.61, D0230 $4.48, D0272 $11.09, D0274

$19.94, D1110 $48.38, D2140 $36.40, D2150 $56.82, D2391

$36.40, D2392 $56.82, D5110 $444.09, D5120 $444.09, D7140

$46.16, D7210 $67.73.

(305 ILCS 5/12-4.35)

Sec. 12-4.35. Medical services for certain noncitizens.

(a) Notwithstanding Section 1-11 of this Code or Section

20(a) of the Children's Health Insurance Program Act, the

Department of Healthcare and Family Services may provide

medical services to noncitizens who have not yet attained 19

years of age and who are not eligible for medical assistance

under Article V of this Code or under the Children's Health

Insurance Program created by the Children's Health Insurance

Program Act due to their not meeting the otherwise applicable

provisions of Section 1-11 of this Code or Section 20(a) of the

Children's Health Insurance Program Act. The medical services

available, standards for eligibility, and other conditions of

participation under this Section shall be established by rule

by the Department; however, any such rule shall be at least as

restrictive as the rules for medical assistance under Article

V of this Code or the Children's Health Insurance Program

created by the Children's Health Insurance Program Act.

(a-5) Notwithstanding Section 1-11 of this Code, the

Department of Healthcare and Family Services may provide

medical assistance in accordance with Article V of this Code

to noncitizens over the age of 65 years of age who are not

eligible for medical assistance under Article V of this Code

due to their not meeting the otherwise applicable provisions

of Section 1-11 of this Code, whose income is at or below 100%

of the federal poverty level after deducting the costs of

medical or other remedial care, and who would otherwise meet

the eligibility requirements in Section 5-2 of this Code. The

medical services available, standards for eligibility, and

other conditions of participation under this Section shall be

established by rule by the Department; however, any such rule

shall be at least as restrictive as the rules for medical

assistance under Article V of this Code.

(a-6) By May 30, 2022, notwithstanding Section 1-11 of

this Code, the Department of Healthcare and Family Services

may provide medical services to noncitizens 55 years of age

through 64 years of age who (i) are not eligible for medical

assistance under Article V of this Code due to their not

meeting the otherwise applicable provisions of Section 1-11 of

this Code and (ii) have income at or below 133% of the federal

poverty level plus 5% for the applicable family size as

determined under applicable federal law and regulations.

Persons eligible for medical services under this amendatory

Act of the 102nd General Assembly shall receive benefits

identical to the benefits provided under the Health Benefits

Service Package as that term is defined in subsection (m) of

Section 5-1.1 of this Code.

(b) The Department is authorized to take any action,

including without limitation cessation or limitation of

enrollment, reduction of available medical services, and

changing standards for eligibility, that is deemed necessary

by the Department during a State fiscal year to assure that

payments under this Section do not exceed available funds.

(c) Continued enrollment of individuals into the program

created under subsection (a) of this Section in any fiscal

year is contingent upon continued enrollment of individuals

into the Children's Health Insurance Program during that

fiscal year.

(d) (Blank).

(Source: P.A. 101-636, eff. 6-10-20.)

Section 20-60. The Children's Mental Health Act of 2003 is

amended by changing Section 5 as follows:

(405 ILCS 49/5)

Sec. 5. Children's Mental Health Plan.

(a) The State of Illinois shall develop a Children's

Mental Health Plan containing short-term and long-term

recommendations to provide comprehensive, coordinated mental

health prevention, early intervention, and treatment services

for children from birth through age 18. This Plan shall

include but not be limited to:

(1) Coordinated provider services and interagency

referral networks for children from birth through age 18

to maximize resources and minimize duplication of

services.

(2) Guidelines for incorporating social and emotional

development into school learning standards and educational

programs, pursuant to Section 15 of this Act.

(3) Protocols for implementing screening and

assessment of children prior to any admission to an

inpatient hospital for psychiatric services, pursuant to

subsection (a) of Section 5-5.23 of the Illinois Public

Aid Code.

(4) Recommendations regarding a State budget for

children's mental health prevention, early intervention,

and treatment across all State agencies.

(5) Recommendations for State and local mechanisms for

integrating federal, State, and local funding sources for

children's mental health.

(6) Recommendations for building a qualified and

adequately trained workforce prepared to provide mental

health services for children from birth through age 18 and

their families.

(7) Recommendations for facilitating research on best

practices and model programs, and dissemination of this

information to Illinois policymakers, practitioners, and

the general public through training, technical assistance,

and educational materials.

(8) Recommendations for a comprehensive, multi-faceted

public awareness campaign to reduce the stigma of mental

illness and educate families, the general public, and

other key audiences about the benefits of children's

social and emotional development, and how to access

services.

(9) Recommendations for creating a quality-driven

children's mental health system with shared accountability

among key State agencies and programs that conducts

ongoing needs assessments, uses outcome indicators and

benchmarks to measure progress, and implements quality

data tracking and reporting systems.

(10) Recommendations for ensuring all Illinois youth

receive mental health education and have access to mental

health care in the school setting. In developing these

recommendations, the Children's Mental Health Partnership

created under subsection (b) shall consult with the State

Board of Education, education practitioners, including,

but not limited to, administrators, regional

superintendents of schools, teachers, and school support

personnel, health care professionals, including mental

health professionals and child health leaders, disability

advocates, and other representatives as necessary to

ensure the interests of all students are represented.

(b) The Children's Mental Health Partnership (hereafter

referred to as "the Partnership") is created. The Partnership

shall have the responsibility of developing and monitoring the

implementation of the Children's Mental Health Plan as

approved by the Governor. The Children's Mental Health

Partnership shall be comprised of: the Secretary of Human

Services or his or her designee; the State Superintendent of

Education or his or her designee; the directors of the

departments of Children and Family Services, Healthcare and

Family Services, Public Health, and Juvenile Justice, or their

designees; the head of the Illinois Violence Prevention

Authority, or his or her designee; the Attorney General or his

or her designee; up to 25 representatives of community mental

health authorities and statewide mental health, children and

family advocacy, early childhood, education, health, substance

abuse, violence prevention, and juvenile justice organizations

or associations, to be appointed by the Governor; and 2

members of each caucus of the House of Representatives and

Senate appointed by the Speaker of the House of

Representatives and the President of the Senate, respectively.

The Governor shall appoint the Partnership Chair and shall

designate a Governor's staff liaison to work with the

Partnership.

(c) The Partnership shall submit a Preliminary Plan to the

Governor on September 30, 2004 and shall submit the Final Plan

on June 30, 2005. Thereafter, on September 30 of each year, the

Partnership shall submit an annual report to the Governor on

the progress of Plan implementation and recommendations for

revisions in the Plan. The Final Plan and annual reports

submitted in subsequent years shall include estimates of

savings achieved in prior fiscal years under subsection (a) of

Section 5-5.23 of the Illinois Public Aid Code and federal

financial participation received under subsection (b) of

Section 5-5.23 of that Code. The Department of Healthcare and

Family Services shall provide technical assistance in

developing these estimates and reports.

(Source: P.A. 94-696, eff. 6-1-06; 95-331, eff. 8-21-07.)

Section 20-62. The Compassionate Use of Medical Cannabis

Program Act is amended by changing Section 62 as follows:

(410 ILCS 130/62)

Sec. 62. Opioid Alternative Pilot Program.

(a) The Department of Public Health shall establish the

Opioid Alternative Pilot Program. Licensed dispensing

organizations shall allow persons with a written certification

from a certifying health care professional under Section 36 to

purchase medical cannabis upon enrollment in the Opioid

Alternative Pilot Program. The Department of Public Health

shall adopt rules or establish procedures allowing qualified

veterans to participate in the Opioid Alternative Pilot

Program. For a person to receive medical cannabis under this

Section, the person must present the written certification

along with a valid driver's license or state identification

card to the licensed dispensing organization specified in his

or her application. The dispensing organization shall verify

the person's status as an Opioid Alternative Pilot Program

participant through the Department of Public Health's online

verification system.

(b) The Opioid Alternative Pilot Program shall be limited

to participation by Illinois residents age 21 and older.

(c) The Department of Financial and Professional

Regulation shall specify that all licensed dispensing

organizations participating in the Opioid Alternative Pilot

Program use the Illinois Cannabis Tracking System. The

Department of Public Health shall establish and maintain the

Illinois Cannabis Tracking System. The Illinois Cannabis

Tracking System shall be used to collect information about all

persons participating in the Opioid Alternative Pilot Program

and shall be used to track the sale of medical cannabis for

verification purposes.

Each dispensing organization shall retain a copy of the

Opioid Alternative Pilot Program certification and other

identifying information as required by the Department of

Financial and Professional Regulation, the Department of

Public Health, and the Illinois State Police in the Illinois

Cannabis Tracking System.

The Illinois Cannabis Tracking System shall be accessible

to the Department of Financial and Professional Regulation,

Department of Public Health, Department of Agriculture, and

the Illinois State Police.

The Department of Financial and Professional Regulation in

collaboration with the Department of Public Health shall

specify the data requirements for the Opioid Alternative Pilot

Program by licensed dispensing organizations; including, but

not limited to, the participant's full legal name, address,

and date of birth, date on which the Opioid Alternative Pilot

Program certification was issued, length of the participation

in the Program, including the start and end date to purchase

medical cannabis, name of the issuing physician, copy of the

participant's current driver's license or State identification

card, and phone number.

The Illinois Cannabis Tracking System shall provide

verification of a person's participation in the Opioid

Alternative Pilot Program for law enforcement at any time and

on any day.

(d) The certification for Opioid Alternative Pilot Program

participant must be issued by a certifying health care

professional who is licensed to practice in Illinois under the

Medical Practice Act of 1987, the Nurse Practice Act, or the

Physician Assistant Practice Act of 1987 and who is in good

standing and holds a controlled substances license under

Article III of the Illinois Controlled Substances Act.

The certification for an Opioid Alternative Pilot Program

participant shall be written within 90 days before the

participant submits his or her certification to the dispensing

organization.

The written certification uploaded to the Illinois

Cannabis Tracking System shall be accessible to the Department

of Public Health.

(e) Upon verification of the individual's valid

certification and enrollment in the Illinois Cannabis Tracking

System, the dispensing organization may dispense the medical

cannabis, in amounts not exceeding 2.5 ounces of medical

cannabis per 14-day period to the participant at the

participant's specified dispensary for no more than 90 days.

An Opioid Alternative Pilot Program participant shall not

be registered as a medical cannabis cardholder. The dispensing

organization shall verify that the person is not an active

registered qualifying patient prior to enrollment in the

Opioid Alternative Pilot Program and each time medical

cannabis is dispensed.

Upon receipt of a written certification under the Opioid

Alternative Pilot Program, the Department of Public Health

shall electronically forward the patient's identification

information to the Prescription Monitoring Program established

under the Illinois Controlled Substances Act and certify that

the individual is permitted to engage in the medical use of

cannabis. For the purposes of patient care, the Prescription

Monitoring Program shall make a notation on the person's

prescription record stating that the person has a written

certification under the Opioid Alternative Pilot Program and

is a patient who is entitled to the lawful medical use of

cannabis. If the person is no longer authorized to engage in

the medical use of cannabis, the Department of Public Health

shall notify the Prescription Monitoring Program and

Department of Human Services to remove the notation from the

person's record. The Department of Human Services and the

Prescription Monitoring Program shall establish a system by

which the information may be shared electronically. This

confidential list may not be combined or linked in any manner

with any other list or database except as provided in this

Section.

(f) An Opioid Alternative Pilot Program participant shall

not be considered a qualifying patient with a debilitating

medical condition under this Act and shall be provided access

to medical cannabis solely for the duration of the

participant's certification. Nothing in this Section shall be

construed to limit or prohibit an Opioid Alternative Pilot

Program participant who has a debilitating medical condition

from applying to the Compassionate Use of Medical Cannabis

Program.

(g) A person with a provisional registration under Section

55 shall not be considered an Opioid Alternative Pilot Program

participant.

(h) The Department of Financial and Professional

Regulation and the Department of Public Health shall submit

emergency rulemaking to implement the changes made by this

amendatory Act of the 100th General Assembly by December 1,

2018. The Department of Financial and Professional Regulation,

the Department of Agriculture, the Department of Human

Services, the Department of Public Health, and the Illinois

State Police shall utilize emergency purchase authority for 12

months after the effective date of this amendatory Act of the

100th General Assembly for the purpose of implementing the

changes made by this amendatory Act of the 100th General

Assembly.

(i) Dispensing organizations are not authorized to

dispense medical cannabis to Opioid Alternative Pilot Program

participants until administrative rules are approved by the

Joint Committee on Administrative Rules and go into effect.

(j) The provisions of this Section are inoperative on and

after July 1, 2025 2020.

(Source: P.A. 100-1114, eff. 8-28-18; 101-363, eff. 8-9-19.)

Section 20-65. The Cadmium-Safe Kids Act is amended by

changing Section 30 as follows:

(430 ILCS 140/30)

Sec. 30. Enforcement and penalties.

(a) The Attorney General is responsible for administering

and ensuring compliance with this Act, including the

development and adoption of any rules, if necessary, for the

implementation and enforcement of this Act.

(b) The Attorney General shall develop and implement a

process for receiving and handling complaints from individuals

regarding possible violations of this Act.

(c) The Attorney General may conduct any investigation

deemed necessary regarding possible violations of this Act

including, without limitation, the issuance of subpoenas to:

(i) require the filing of a statement or report or answer

interrogatories in writing as to all information relevant to

the alleged violations; (ii) examine under oath any person who

possesses knowledge or information directly related to the

alleged violations; and (iii) examine any record, book,

document, account, or paper necessary to investigate the

alleged violation.

(d) Service by the Attorney General of any notice

requiring a person to file a statement or report, or of a

subpoena upon any person, shall be made:

(1) personally by delivery of a duly executed copy

thereof to the person to be served or, if a person is not a

natural person, in the manner provided in the Code of

Civil Procedure when a complaint is filed; or

(2) by mailing by certified mail a duly executed copy

thereof to the person to be served at his or her last known

abode or principal place of business within this State.

(e) If the Attorney General determines that there is a

reason to believe that a violation of the Act has occurred,

then the Attorney General may bring an action in the name of

the People of the State to obtain temporary, preliminary, or

permanent injunctive relief for any act, policy, or practice

that violates this Act.

(f) If any person fails or refuses to file any statement or

report, or obey any subpoena, issued pursuant to subsection

(c) of this Section, then the Attorney General may proceed to

initiate a civil action pursuant to subsection (e) of this

Section, or file a complaint in the circuit court for the

granting of injunctive relief, including restraining the

conduct that is alleged to violate this Act until the person

files the statement or report, or obeys the subpoena.

(g) Relief that may be granted.

(1) In any civil action brought pursuant to subsection

(e) of this Section, the Attorney General may obtain as a

remedy, equitable relief (including any permanent or

preliminary injunction, temporary restraining order, or

other order, including an order enjoining the defendant

from engaging in a violation or ordering any action as may

be appropriate). In addition, the Attorney General may

request and the Court may impose a civil penalty in an

amount not to exceed $50,000 for each violation. For

purposes of this subsection, each item and each standard

constitutes a separate violation.

(2) A civil penalty imposed or a settlement or other

payment made pursuant to this Act shall be made payable to

the Attorney General's State Projects and Court Ordered

Distribution Fund, which is created as a special fund in

the State Treasury. This paragraph shall constitute a

continuing appropriation of the amounts received by this

Fund from any source. Moneys in the Fund shall be used for

the performance of any function pertaining to the exercise

of the duties of the Attorney General. Money in the Fund

shall be used, subject to appropriation, for the

performance of any function pertaining to the exercise of

the duties of the Attorney General including but not

limited to enforcement of any law of this State, product

testing, and conducting public education programs.

(3) Any funds collected under this Section in an

action in which the State's Attorney has prevailed shall

be retained by the county in which he or she serves.

(h) The penalties and injunctions provided in this Act are

in addition to any penalties, injunctions, or other relief

provided under any other law. Nothing in this Act shall bar a

cause of action by the State for any other penalty,

injunction, or relief provided by any other law.

(Source: P.A. 96-1379, eff. 7-29-10.)

Section 20-70. The State's Attorneys Appellate

Prosecutor's Act is amended by changing Sections 3, 4.12, 9,

and 9.01 as follows:

(725 ILCS 210/3) (from Ch. 14, par. 203)

Sec. 3. There is created the Office of the State's

Attorneys Appellate Prosecutor as a judicial agency of state

government.

(a) The Office of the State's Attorneys Appellate

Prosecutor shall be governed by a board of governors which

shall consist of 10 members as follows:

(1) Eight State's Attorneys, 2 to be elected from each

District containing less than 3,000,000 inhabitants;

(2) The State's Attorney of Cook County or his or her

designee; and

(3) One State's Attorney to be bi-annually annually

appointed by the other 9 members.

(b) Voting for elected members shall be by District with

each of the State's Attorneys voting from their respective

district. Each board member must be duly elected or appointed

and serving as State's Attorney in the district from which he

was elected or appointed.

(c) Elected members shall serve for a term of 2 years

commencing upon their election and until their successors are

duly elected or appointed and qualified.

(d) An bi-annually annual election of members of the board

shall be held within 30 days prior or subsequent to the

beginning of the each odd numbered calendar fiscal year, and

the board shall certify the results to the Secretary of State.

(e) The board shall promulgate rules of procedure for the

election of its members and the conduct of its meetings and

shall elect a Chairman and a Vice-Chairman and such other

officers as it deems appropriate. The board shall meet at

least once every 3 months, and in addition thereto as directed

by the Chairman, or upon the special call of any 5 members of

the board, in writing, sent to the Chairman, designating the

time and place of the meeting.

(f) Five members of the board shall constitute a quorum

for the purpose of transacting business.

(g) Members of the board shall serve without compensation,

but shall be reimbursed for necessary expenses incurred in the

performance of their duties.

(h) A position shall be vacated by either a member's

resignation, removal or inability to serve as State's

Attorney.

(i) Vacancies on the board of elected members shall be

filled within 90 days of the occurrence of the vacancy by a

special election held by the State's Attorneys in the district

where the vacancy occurred. Vacancies on the board of the

appointed member shall be filled within 90 days of the

occurrence of the vacancy by a special election by the

members. In the case of a special election, the tabulation and

certification of the results may be conducted at any regularly

scheduled quarterly or special meeting called for that

purpose. A member elected or appointed to fill such position

shall serve for the unexpired term of the member whom he is

succeeding. Any member may be re-elected or re-appointed for

additional terms.

(Source: P.A. 99-208, eff. 7-30-15.)

(725 ILCS 210/4.12)

Sec. 4.12. Best Practices Protocol Committee. The Board

may shall establish a Best Practices Protocol Committee which

may shall evaluate and recommend a Best Practices Protocol on

specific issues related to the implementation of the criminal

justice system investigation and prosecution of serious

criminal offenses. The Best Practices Committee may shall

review the causes of wrongful convictions and make

recommendations to improve and enhance public safety, with due

consideration for the rights of the accused and the rights of

crime victims. The Best Practices Protocol Committee shall:

(1) Propose enhanced procedures relevant to the

investigation and prosecution of criminal offenses.

(2) Collaborate with law enforcement partners in the

development of enhanced procedures.

(3) Review public and private sector reports dealing

with reduction of wrongful convictions.

(4) Identify and assess innovations to the criminal

justice system.

(5) Examine scientific studies concerning new

procedures.

(6) Create training programs for prosecutors and

police on the best practice protocols developed by the

Committee in collaboration with law enforcement.

(7) Review specific proposals submitted by the General

Assembly by way of resolution and report back its findings

and recommendations in a timely manner.

(Source: P.A. 98-938, eff. 8-15-14.)

(725 ILCS 210/9) (from Ch. 14, par. 209)

Sec. 9. There is created a special fund in the State

Treasury designated as the State's Attorneys Appellate

Prosecutor's County Fund which is to be held in trust for this

purpose. It shall be funded from contributions collected from

the counties in the program, other than moneys received from

the counties for the programs and publications authorized by

Section 4.10 of this Act. The contributions shall be based on

proportional pro rated shares as determined by the board based

on the populations of the participating counties and their

level of participation. This fund is to be used exclusively

for the expenses of the Office.

(Source: P.A. 84-1062.)

(725 ILCS 210/9.01) (from Ch. 14, par. 209.01)

Sec. 9.01. The For State fiscal years beginning on or

after July 1, 2017, the General Assembly shall appropriate

money for the expenses of the Office, other than the expenses

of the Office incident to the programs and publications

authorized by Section 4.10 of this Act, from such Funds and in

such amounts as it may determine except for employees in the

collective bargaining unit, for which all personal services

expenses shall be paid from the General Revenue Fund.

(Source: P.A. 101-10, eff. 6-5-19.)

Section 20-80. The Workers' Compensation Act is amended by

changing Sections 13 and 14 as follows:

(820 ILCS 305/13) (from Ch. 48, par. 138.13)

Sec. 13. There is created an Illinois Workers'

Compensation Commission consisting of 10 members to be

appointed by the Governor, by and with the consent of the

Senate, 3 of whom shall be representative citizens of the

employing class operating under this Act and 3 of whom shall be

from a labor organization recognized under the National Labor

Relations Act or an attorney who has represented labor

organizations or has represented employees in workers'

compensation cases, and 4 of whom shall be representative

citizens not identified with either the employing or employee

classes. Not more than 6 members of the Commission shall be of

the same political party.

One of the members not identified with either the

employing or employee classes shall be designated by the

Governor as Chairman. The Chairman shall be the chief

administrative and executive officer of the Commission; and he

or she shall have general supervisory authority over all

personnel of the Commission, including arbitrators and

Commissioners, and the final authority in all administrative

matters relating to the Commissioners, including but not

limited to the assignment and distribution of cases and

assignment of Commissioners to the panels, except in the

promulgation of procedural rules and orders under Section 16

and in the determination of cases under this Act.

Notwithstanding the general supervisory authority of the

Chairman, each Commissioner, except those assigned to the

temporary panel, shall have the authority to hire and

supervise 2 staff attorneys each. Such staff attorneys shall

report directly to the individual Commissioner.

A formal training program for newly-appointed

Commissioners shall be implemented. The training program shall

include the following:

(a) substantive and procedural aspects of the office

of Commissioner;

(b) current issues in workers' compensation law and

practice;

(c) medical lectures by specialists in areas such as

orthopedics, ophthalmology, psychiatry, rehabilitation

counseling;

(d) orientation to each operational unit of the

Illinois Workers' Compensation Commission;

(e) observation of experienced arbitrators and

Commissioners conducting hearings of cases, combined with

the opportunity to discuss evidence presented and rulings

made;

(f) the use of hypothetical cases requiring the

newly-appointed Commissioner to issue judgments as a means

to evaluating knowledge and writing ability;

(g) writing skills;

(h) professional and ethical standards pursuant to

Section 1.1 of this Act;

(i) detection of workers' compensation fraud and

reporting obligations of Commission employees and

appointees;

(j) standards of evidence-based medical treatment and

best practices for measuring and improving quality and

health care outcomes in the workers' compensation system,

including but not limited to the use of the American

Medical Association's "Guides to the Evaluation of

Permanent Impairment" and the practice of utilization

review; and

(k) substantive and procedural aspects of coal

workers' pneumoconiosis (black lung) cases.

A formal and ongoing professional development program

including, but not limited to, the above-noted areas shall be

implemented to keep Commissioners informed of recent

developments and issues and to assist them in maintaining and

enhancing their professional competence. Each Commissioner

shall complete 20 hours of training in the above-noted areas

during every 2 years such Commissioner shall remain in office.

The Commissioner candidates, other than the Chairman, must

meet one of the following qualifications: (a) licensed to

practice law in the State of Illinois; or (b) served as an

arbitrator at the Illinois Workers' Compensation Commission

for at least 3 years; or (c) has at least 4 years of

professional labor relations experience. The Chairman

candidate must have public or private sector management and

budget experience, as determined by the Governor.

Each Commissioner shall devote full time to his duties and

any Commissioner who is an attorney-at-law shall not engage in

the practice of law, nor shall any Commissioner hold any other

office or position of profit under the United States or this

State or any municipal corporation or political subdivision of

this State, nor engage in any other business, employment, or

vocation.

The term of office of each member of the Commission

holding office on the effective date of this amendatory Act of

1989 is abolished, but the incumbents shall continue to

exercise all of the powers and be subject to all of the duties

of Commissioners until their respective successors are

appointed and qualified.

The Illinois Workers' Compensation Commission shall

administer this Act.

In the promulgation of procedural rules, the determination

of cases heard en banc, and other matters determined by the

full Commission, the Chairman's vote shall break a tie in the

event of a tie vote.

The members shall be appointed by the Governor, with the

advice and consent of the Senate, as follows:

(a) After the effective date of this amendatory Act of

1989, 3 members, at least one of each political party, and

one of whom shall be a representative citizen of the

employing class operating under this Act, one of whom

shall be a representative citizen of the class of

employees covered under this Act, and one of whom shall be

a representative citizen not identified with either the

employing or employee classes, shall be appointed to hold

office until the third Monday in January of 1993, and

until their successors are appointed and qualified, and 4

members, one of whom shall be a representative citizen of

the employing class operating under this Act, one of whom

shall be a representative citizen of the class of

employees covered in this Act, and two of whom shall be

representative citizens not identified with either the

employing or employee classes, one of whom shall be

designated by the Governor as Chairman (at least one of

each of the two major political parties) shall be

appointed to hold office until the third Monday of January

in 1991, and until their successors are appointed and

qualified.

(a-5) Notwithstanding any other provision of this

Section, the term of each member of the Commission who was

appointed by the Governor and is in office on June 30, 2003

shall terminate at the close of business on that date or

when all of the successor members to be appointed pursuant

to this amendatory Act of the 93rd General Assembly have

been appointed by the Governor, whichever occurs later. As

soon as possible, the Governor shall appoint persons to

fill the vacancies created by this amendatory Act. Of the

initial commissioners appointed pursuant to this

amendatory Act of the 93rd General Assembly, 3 shall be

appointed for terms ending on the third Monday in January,

2005, and 4 shall be appointed for terms ending on the

third Monday in January, 2007.

(a-10) After the effective date of this amendatory Act

of the 94th General Assembly, the Commission shall be

increased to 10 members. As soon as possible after the

effective date of this amendatory Act of the 94th General

Assembly, the Governor shall appoint, by and with the

consent of the Senate, the 3 members added to the

Commission under this amendatory Act of the 94th General

Assembly, one of whom shall be a representative citizen of

the employing class operating under this Act, one of whom

shall be a representative of the class of employees

covered under this Act, and one of whom shall be a

representative citizen not identified with either the

employing or employee classes. Of the members appointed

under this amendatory Act of the 94th General Assembly,

one shall be appointed for a term ending on the third

Monday in January, 2007, and 2 shall be appointed for

terms ending on the third Monday in January, 2009, and

until their successors are appointed and qualified.

(b) Members shall thereafter be appointed to hold

office for terms of 4 years from the third Monday in

January of the year of their appointment, and until their

successors are appointed and qualified. All such

appointments shall be made so that the composition of the

Commission is in accordance with the provisions of the

first paragraph of this Section.

Each Commissioner shall receive an annual salary equal to

70% of that of a Circuit Court Judge in the Judicial Circuit

constituted by the First Judicial District under the Salaries

Act; the Chairman shall receive an annual salary of 5% more

than the other Commissioners.

The Chairman shall receive an annual salary of $42,500, or

a salary set by the Compensation Review Board, whichever is

greater, and each other member shall receive an annual salary

of $38,000, or a salary set by the Compensation Review Board,

whichever is greater.

In case of a vacancy in the office of a Commissioner during

the recess of the Senate, the Governor shall make a temporary

appointment until the next meeting of the Senate, when he

shall nominate some person to fill such office. Any person so

nominated who is confirmed by the Senate shall hold office

during the remainder of the term and until his successor is

appointed and qualified.

The Illinois Workers' Compensation Commission created by

this amendatory Act of 1989 shall succeed to all the rights,

powers, duties, obligations, records and other property and

employees of the Industrial Commission which it replaces as

modified by this amendatory Act of 1989 and all applications

and reports to actions and proceedings of such prior

Industrial Commission shall be considered as applications and

reports to actions and proceedings of the Illinois Workers'

Compensation Commission created by this amendatory Act of

1989.

Notwithstanding any other provision of this Act, in the

event the Chairman shall make a finding that a member is or

will be unavailable to fulfill the responsibilities of his or

her office, the Chairman shall advise the Governor and the

member in writing and shall designate a certified arbitrator

to serve as acting Commissioner. The certified arbitrator

shall act as a Commissioner until the member resumes the

duties of his or her office or until a new member is appointed

by the Governor, by and with the consent of the Senate, if a

vacancy occurs in the office of the Commissioner, but in no

event shall a certified arbitrator serve in the capacity of

Commissioner for more than 6 months from the date of

appointment by the Chairman. A finding by the Chairman that a

member is or will be unavailable to fulfill the

responsibilities of his or her office shall be based upon

notice to the Chairman by a member that he or she will be

unavailable or facts and circumstances made known to the

Chairman which lead him to reasonably find that a member is

unavailable to fulfill the responsibilities of his or her

office. The designation of a certified arbitrator to act as a

Commissioner shall be considered representative of citizens

not identified with either the employing or employee classes

and the arbitrator shall serve regardless of his or her

political affiliation. A certified arbitrator who serves as an

acting Commissioner shall have all the rights and powers of a

Commissioner, including salary.

Notwithstanding any other provision of this Act, the

Governor shall appoint a special panel of Commissioners

comprised of 3 members who shall be chosen by the Governor, by

and with the consent of the Senate, from among the current

ranks of certified arbitrators. Three members shall hold

office until the Commission in consultation with the Governor

determines that the caseload on review has been reduced

sufficiently to allow cases to proceed in a timely manner or

for a term of 18 months from the effective date of their

appointment by the Governor, whichever shall be earlier. The 3

members shall be considered representative of citizens not

identified with either the employing or employee classes and

shall serve regardless of political affiliation. Each of the 3

members shall have only such rights and powers of a

Commissioner necessary to dispose of those cases assigned to

the special panel. Each of the 3 members appointed to the

special panel shall receive the same salary as other

Commissioners for the duration of the panel.

The Commission may have an Executive Director; if so, the

Executive Director shall be appointed by the Governor with the

advice and consent of the Senate. The salary and duties of the

Executive Director shall be fixed by the Commission.

On the effective date of this amendatory Act of the 93rd

General Assembly, the name of the Industrial Commission is

changed to the Illinois Workers' Compensation Commission.

References in any law, appropriation, rule, form, or other

document: (i) to the Industrial Commission are deemed, in

appropriate contexts, to be references to the Illinois

Workers' Compensation Commission for all purposes; (ii) to the

Industrial Commission Operations Fund are deemed, in

appropriate contexts, to be references to the Illinois

Workers' Compensation Commission Operations Fund for all

purposes; (iii) to the Industrial Commission Operations Fund

Fee are deemed, in appropriate contexts, to be references to

the Illinois Workers' Compensation Commission Operations Fund

Fee for all purposes; and (iv) to the Industrial Commission

Operations Fund Surcharge are deemed, in appropriate contexts,

to be references to the Illinois Workers' Compensation

Commission Operations Fund Surcharge for all purposes.

(Source: P.A. 101-384, eff. 1-1-20.)

(820 ILCS 305/14) (from Ch. 48, par. 138.14)

Sec. 14. The Commission shall appoint a secretary, an

assistant secretary, and arbitrators and shall employ such

assistants and clerical help as may be necessary. Arbitrators

shall be appointed pursuant to this Section, notwithstanding

any provision of the Personnel Code.

Each arbitrator appointed after June 28, 2011 shall be

required to demonstrate in writing his or her knowledge of and

expertise in the law of and judicial processes of the Workers'

Compensation Act and the Workers' Occupational Diseases Act.

A formal training program for newly-hired arbitrators

shall be implemented. The training program shall include the

following:

(a) substantive and procedural aspects of the

arbitrator position;

(b) current issues in workers' compensation law and

practice;

(c) medical lectures by specialists in areas such as

orthopedics, ophthalmology, psychiatry, rehabilitation

counseling;

(d) orientation to each operational unit of the

Illinois Workers' Compensation Commission;

(e) observation of experienced arbitrators conducting

hearings of cases, combined with the opportunity to

discuss evidence presented and rulings made;

(f) the use of hypothetical cases requiring the

trainee to issue judgments as a means to evaluating

knowledge and writing ability;

(g) writing skills;

(h) professional and ethical standards pursuant to

Section 1.1 of this Act;

(i) detection of workers' compensation fraud and

reporting obligations of Commission employees and

appointees;

(j) standards of evidence-based medical treatment and

best practices for measuring and improving quality and

health care outcomes in the workers' compensation system,

including but not limited to the use of the American

Medical Association's "Guides to the Evaluation of

Permanent Impairment" and the practice of utilization

review; and

(k) substantive and procedural aspects of coal

workers' pneumoconiosis (black lung) cases.

A formal and ongoing professional development program

including, but not limited to, the above-noted areas shall be

implemented to keep arbitrators informed of recent

developments and issues and to assist them in maintaining and

enhancing their professional competence. Each arbitrator shall

complete 20 hours of training in the above-noted areas during

every 2 years such arbitrator shall remain in office.

Each arbitrator shall devote full time to his or her

duties and shall serve when assigned as an acting Commissioner

when a Commissioner is unavailable in accordance with the

provisions of Section 13 of this Act. Any arbitrator who is an

attorney-at-law shall not engage in the practice of law, nor

shall any arbitrator hold any other office or position of

profit under the United States or this State or any municipal

corporation or political subdivision of this State.

Notwithstanding any other provision of this Act to the

contrary, an arbitrator who serves as an acting Commissioner

in accordance with the provisions of Section 13 of this Act

shall continue to serve in the capacity of Commissioner until

a decision is reached in every case heard by that arbitrator

while serving as an acting Commissioner.

Notwithstanding any other provision of this Section, the

term of all arbitrators serving on June 28, 2011 (the

effective date of Public Act 97-18), including any arbitrators

on administrative leave, shall terminate at the close of

business on July 1, 2011, but the incumbents shall continue to

exercise all of their duties until they are reappointed or

their successors are appointed.

On and after June 28, 2011 (the effective date of Public

Act 97-18), arbitrators shall be appointed to 3-year terms as

follows:

(1) All appointments shall be made by the Governor

with the advice and consent of the Senate.

(2) For their initial appointments, 12 arbitrators

shall be appointed to terms expiring July 1, 2012; 12

arbitrators shall be appointed to terms expiring July 1,

2013; and all additional arbitrators shall be appointed to

terms expiring July 1, 2014. Thereafter, all arbitrators

shall be appointed to 3-year terms.

Upon the expiration of a term, the Chairman shall evaluate

the performance of the arbitrator and may recommend to the

Governor that he or she be reappointed to a second or

subsequent term by the Governor with the advice and consent of

the Senate.

Each arbitrator appointed on or after June 28, 2011 (the

effective date of Public Act 97-18) and who has not previously

served as an arbitrator for the Commission shall be required

to be authorized to practice law in this State by the Supreme

Court, and to maintain this authorization throughout his or

her term of employment.

The performance of all arbitrators shall be reviewed by

the Chairman on an annual basis. The Chairman shall allow

input from the Commissioners in all such reviews.

The Commission shall assign no fewer than 3 arbitrators to

each hearing site. The Commission shall establish a procedure

to ensure that the arbitrators assigned to each hearing site

are assigned cases on a random basis. No arbitrator shall hear

cases in any county, other than Cook County, for more than 2

years in each 3-year term.

The Secretary and each arbitrator shall receive a per

annum salary of 5% $4,000 less than the per annum salary of

members of The Illinois Workers' Compensation Commission as

provided in Section 13 of this Act, payable in equal monthly

installments.

The members of the Commission, Arbitrators and other

employees whose duties require them to travel, shall have

reimbursed to them their actual traveling expenses and

disbursements made or incurred by them in the discharge of

their official duties while away from their place of residence

in the performance of their duties.

The Commission shall provide itself with a seal for the

authentication of its orders, awards and proceedings upon

which shall be inscribed the name of the Commission and the

words "Illinois--Seal".

The Secretary or Assistant Secretary, under the direction

of the Commission, shall have charge and custody of the seal of

the Commission and also have charge and custody of all

records, files, orders, proceedings, decisions, awards and

other documents on file with the Commission. He shall furnish

certified copies, under the seal of the Commission, of any

such records, files, orders, proceedings, decisions, awards

and other documents on file with the Commission as may be

required. Certified copies so furnished by the Secretary or

Assistant Secretary shall be received in evidence before the

Commission or any Arbitrator thereof, and in all courts,

provided that the original of such certified copy is otherwise

competent and admissible in evidence. The Secretary or

Assistant Secretary shall perform such other duties as may be

prescribed from time to time by the Commission.

(Source: P.A. 98-40, eff. 6-28-13; 99-642, eff. 7-28-16.)

ARTICLE 25. HORSE RACING PURSE EQUITY FUND

Section 25-5. The State Finance Act is amended by adding

Sections 5.941 and 6z-129 as follows:

(30 ILCS 105/5.941 new)

Sec. 5.941. The Horse Racing Purse Equity Fund.

(30 ILCS 105/6z-129 new)

Sec. 6z-129. Horse Racing Purse Equity Fund. Within 60

calendar days of funds being deposited in the Horse Racing

Purse Equity Fund, the Department of Agriculture shall make

grants, the division of which shall be divided based upon the

annual agreement of all legally recognized horsemen's

associations for the sole purpose of augmenting purses. For

purposes of this Section, a legally recognized horsemen

association is that horsemen association representing the

largest number of owners, trainers, jockeys or Standardbred

drivers who race horses at an Illinois organizational licensee

and that enter into agreements with Illinois organization

licenses to govern the racing meet and that also provide

required consents pursuant to the Illinois Horse Racing Act of

1975.

Section 25-10. The Illinois Horse Racing Act of 1975 is

amended by changing Section 28.1 as follows:

(230 ILCS 5/28.1)

Sec. 28.1. Payments.

(a) Beginning on January 1, 2000, moneys collected by the

Department of Revenue and the Racing Board pursuant to Section

26 or Section 27 of this Act shall be deposited into the Horse

Racing Fund, which is hereby created as a special fund in the

State Treasury.

(b) Appropriations, as approved by the General Assembly,

may be made from the Horse Racing Fund to the Board to pay 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.

(c) (Blank).

(d) Beginning January 1, 2000, payments to all programs in

existence on the effective date of this amendatory Act of 1999

that are identified in Sections 26(c), 26(f), 26(h)(11)(C),

and 28, subsections (a), (b), (c), (d), (e), (f), (g), and (h)

of Section 30, and subsections (a), (b), (c), (d), (e), (f),

(g), and (h) of Section 31 shall be made from the General

Revenue Fund at the funding levels determined by amounts paid

under this Act in calendar year 1998. Beginning on the

effective date of this amendatory Act of the 93rd General

Assembly, payments to the Peoria Park District shall be made

from the General Revenue Fund at the funding level determined

by amounts paid to that park district for museum purposes

under this Act in calendar year 1994.

If an inter-track wagering location licensee's facility

changes its location, then the payments associated with that

facility under this subsection (d) for museum purposes shall

be paid to the park district in the area where the facility

relocates, and the payments shall be used for museum purposes.

If the facility does not relocate to a park district, then the

payments shall be paid to the taxing district that is

responsible for park or museum expenditures.

(e) Beginning July 1, 2006, the payment authorized under

subsection (d) to museums and aquariums located in park

districts of over 500,000 population shall be paid to museums,

aquariums, and zoos in amounts determined by Museums in the

Park, an association of museums, aquariums, and zoos located

on Chicago Park District property.

(f) Beginning July 1, 2007, the Children's Discovery

Museum in Normal, Illinois shall receive payments from the

General Revenue Fund at the funding level determined by the

amounts paid to the Miller Park Zoo in Bloomington, Illinois

under this Section in calendar year 2006.

(g) On August 31, 2021, after subtracting all lapse period

spending from the June 30 balance of the prior fiscal year, the

Comptroller shall transfer to the Horse Racing Purse Equity

Fund 50% of the balance within the Horse Racing Fund.

(Source: P.A. 98-624, eff. 1-29-14.)

ARTICLE 30. REVENUE

Section 30-5. The Illinois Income Tax Act is amended by

changing Sections 203, 207, 214, 220, 221, and 222 as follows:

(35 ILCS 5/203) (from Ch. 120, par. 2-203)

Sec. 203. Base income defined.

(a) Individuals.

(1) In general. In the case of an individual, base

income means an amount equal to the taxpayer's adjusted

gross income for the taxable year as modified by paragraph

(2).

(2) Modifications. The adjusted gross income referred

to in paragraph (1) shall be modified by adding thereto

the sum of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of adjusted gross income, except

stock dividends of qualified public utilities

described in Section 305(e) of the Internal Revenue

Code;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of adjusted gross income for the

taxable year;

(C) An amount equal to the amount received during

the taxable year as a recovery or refund of real

property taxes paid with respect to the taxpayer's

principal residence under the Revenue Act of 1939 and

for which a deduction was previously taken under

subparagraph (L) of this paragraph (2) prior to July

1, 1991, the retrospective application date of Article

4 of Public Act 87-17. In the case of multi-unit or

multi-use structures and farm dwellings, the taxes on

the taxpayer's principal residence shall be that

portion of the total taxes for the entire property

which is attributable to such principal residence;

(D) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of adjusted gross income;

(D-5) An amount, to the extent not included in

adjusted gross income, equal to the amount of money

withdrawn by the taxpayer in the taxable year from a

medical care savings account and the interest earned

on the account in the taxable year of a withdrawal

pursuant to subsection (b) of Section 20 of the

Medical Care Savings Account Act or subsection (b) of

Section 20 of the Medical Care Savings Account Act of

2000;

(D-10) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the individual deducted in computing

adjusted gross income and for which the individual

claims a credit under subsection (l) of Section 201;

(D-15) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(D-16) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-15), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (Z) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (Z) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was allowed in any taxable

year to make a subtraction modification under

subparagraph (Z), then an amount equal to that

subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(D-17) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact that foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income under Sections 951 through

964 of the Internal Revenue Code and amounts included

in gross income under Section 78 of the Internal

Revenue Code) with respect to the stock of the same

person to whom the interest was paid, accrued, or

incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-18) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income under Sections 951 through 964 of the Internal

Revenue Code and amounts included in gross income

under Section 78 of the Internal Revenue Code) with

respect to the stock of the same person to whom the

intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence does not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(a)(2)(D-17) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-19) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(a)(2)(D-17) or Section 203(a)(2)(D-18) of this

Act; .

(D-20) For taxable years beginning on or after

January 1, 2002 and ending on or before December 31,

2006, in the case of a distribution from a qualified

tuition program under Section 529 of the Internal

Revenue Code, other than (i) a distribution from a

College Savings Pool created under Section 16.5 of the

State Treasurer Act or (ii) a distribution from the

Illinois Prepaid Tuition Trust Fund, an amount equal

to the amount excluded from gross income under Section

529(c)(3)(B). For taxable years beginning on or after

January 1, 2007, in the case of a distribution from a

qualified tuition program under Section 529 of the

Internal Revenue Code, other than (i) a distribution

from a College Savings Pool created under Section 16.5

of the State Treasurer Act, (ii) a distribution from

the Illinois Prepaid Tuition Trust Fund, or (iii) a

distribution from a qualified tuition program under

Section 529 of the Internal Revenue Code that (I)

adopts and determines that its offering materials

comply with the College Savings Plans Network's

disclosure principles and (II) has made reasonable

efforts to inform in-state residents of the existence

of in-state qualified tuition programs by informing

Illinois residents directly and, where applicable, to

inform financial intermediaries distributing the

program to inform in-state residents of the existence

of in-state qualified tuition programs at least

annually, an amount equal to the amount excluded from

gross income under Section 529(c)(3)(B).

For the purposes of this subparagraph (D-20), a

qualified tuition program has made reasonable efforts

if it makes disclosures (which may use the term

"in-state program" or "in-state plan" and need not

specifically refer to Illinois or its qualified

programs by name) (i) directly to prospective

participants in its offering materials or makes a

public disclosure, such as a website posting; and (ii)

where applicable, to intermediaries selling the

out-of-state program in the same manner that the

out-of-state program distributes its offering

materials;

(D-20.5) For taxable years beginning on or after

January 1, 2018, in the case of a distribution from a

qualified ABLE program under Section 529A of the

Internal Revenue Code, other than a distribution from

a qualified ABLE program created under Section 16.6 of

the State Treasurer Act, an amount equal to the amount

excluded from gross income under Section 529A(c)(1)(B)

of the Internal Revenue Code;

(D-21) For taxable years beginning on or after

January 1, 2007, in the case of transfer of moneys from

a qualified tuition program under Section 529 of the

Internal Revenue Code that is administered by the

State to an out-of-state program, an amount equal to

the amount of moneys previously deducted from base

income under subsection (a)(2)(Y) of this Section;

(D-21.5) For taxable years beginning on or after

January 1, 2018, in the case of the transfer of moneys

from a qualified tuition program under Section 529 or

a qualified ABLE program under Section 529A of the

Internal Revenue Code that is administered by this

State to an ABLE account established under an

out-of-state ABLE account program, an amount equal to

the contribution component of the transferred amount

that was previously deducted from base income under

subsection (a)(2)(Y) or subsection (a)(2)(HH) of this

Section;

(D-22) For taxable years beginning on or after

January 1, 2009, and prior to January 1, 2018, in the

case of a nonqualified withdrawal or refund of moneys

from a qualified tuition program under Section 529 of

the Internal Revenue Code administered by the State

that is not used for qualified expenses at an eligible

education institution, an amount equal to the

contribution component of the nonqualified withdrawal

or refund that was previously deducted from base

income under subsection (a)(2)(y) of this Section,

provided that the withdrawal or refund did not result

from the beneficiary's death or disability. For

taxable years beginning on or after January 1, 2018:

(1) in the case of a nonqualified withdrawal or

refund, as defined under Section 16.5 of the State

Treasurer Act, of moneys from a qualified tuition

program under Section 529 of the Internal Revenue Code

administered by the State, an amount equal to the

contribution component of the nonqualified withdrawal

or refund that was previously deducted from base

income under subsection (a)(2)(Y) of this Section, and

(2) in the case of a nonqualified withdrawal or refund

from a qualified ABLE program under Section 529A of

the Internal Revenue Code administered by the State

that is not used for qualified disability expenses, an

amount equal to the contribution component of the

nonqualified withdrawal or refund that was previously

deducted from base income under subsection (a)(2)(HH)

of this Section;

(D-23) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(D-24) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

and by deducting from the total so obtained the sum of the

following amounts:

(E) For taxable years ending before December 31,

2001, any amount included in such total in respect of

any compensation (including but not limited to any

compensation paid or accrued to a serviceman while a

prisoner of war or missing in action) paid to a

resident by reason of being on active duty in the Armed

Forces of the United States and in respect of any

compensation paid or accrued to a resident who as a

governmental employee was a prisoner of war or missing

in action, and in respect of any compensation paid to a

resident in 1971 or thereafter for annual training

performed pursuant to Sections 502 and 503, Title 32,

United States Code as a member of the Illinois

National Guard or, beginning with taxable years ending

on or after December 31, 2007, the National Guard of

any other state. For taxable years ending on or after

December 31, 2001, any amount included in such total

in respect of any compensation (including but not

limited to any compensation paid or accrued to a

serviceman while a prisoner of war or missing in

action) paid to a resident by reason of being a member

of any component of the Armed Forces of the United

States and in respect of any compensation paid or

accrued to a resident who as a governmental employee

was a prisoner of war or missing in action, and in

respect of any compensation paid to a resident in 2001

or thereafter by reason of being a member of the

Illinois National Guard or, beginning with taxable

years ending on or after December 31, 2007, the

National Guard of any other state. The provisions of

this subparagraph (E) are exempt from the provisions

of Section 250;

(F) An amount equal to all amounts included in

such total pursuant to the provisions of Sections

402(a), 402(c), 403(a), 403(b), 406(a), 407(a), and

408 of the Internal Revenue Code, or included in such

total as distributions under the provisions of any

retirement or disability plan for employees of any

governmental agency or unit, or retirement payments to

retired partners, which payments are excluded in

computing net earnings from self employment by Section

1402 of the Internal Revenue Code and regulations

adopted pursuant thereto;

(G) The valuation limitation amount;

(H) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(I) An amount equal to all amounts included in

such total pursuant to the provisions of Section 111

of the Internal Revenue Code as a recovery of items

previously deducted from adjusted gross income in the

computation of taxable income;

(J) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act, and conducts

substantially all of its operations in a River Edge

Redevelopment Zone or zones. This subparagraph (J) is

exempt from the provisions of Section 250;

(K) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (J) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (K);

(L) For taxable years ending after December 31,

1983, an amount equal to all social security benefits

and railroad retirement benefits included in such

total pursuant to Sections 72(r) and 86 of the

Internal Revenue Code;

(M) With the exception of any amounts subtracted

under subparagraph (N), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2), and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, for taxable years ending

on or after December 31, 2011, Section 45G(e)(3) of

the Internal Revenue Code and, for taxable years

ending on or after December 31, 2008, any amount

included in gross income under Section 87 of the

Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(N) An amount equal to all amounts included in

such total which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(O) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(P) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code or of any itemized deduction

taken from adjusted gross income in the computation of

taxable income for restoration of substantial amounts

held under claim of right for the taxable year;

(Q) An amount equal to any amounts included in

such total, received by the taxpayer as an

acceleration in the payment of life, endowment or

annuity benefits in advance of the time they would

otherwise be payable as an indemnity for a terminal

illness;

(R) An amount equal to the amount of any federal or

State bonus paid to veterans of the Persian Gulf War;

(S) An amount, to the extent included in adjusted

gross income, equal to the amount of a contribution

made in the taxable year on behalf of the taxpayer to a

medical care savings account established under the

Medical Care Savings Account Act or the Medical Care

Savings Account Act of 2000 to the extent the

contribution is accepted by the account administrator

as provided in that Act;

(T) An amount, to the extent included in adjusted

gross income, equal to the amount of interest earned

in the taxable year on a medical care savings account

established under the Medical Care Savings Account Act

or the Medical Care Savings Account Act of 2000 on

behalf of the taxpayer, other than interest added

pursuant to item (D-5) of this paragraph (2);

(U) For one taxable year beginning on or after

January 1, 1994, an amount equal to the total amount of

tax imposed and paid under subsections (a) and (b) of

Section 201 of this Act on grant amounts received by

the taxpayer under the Nursing Home Grant Assistance

Act during the taxpayer's taxable years 1992 and 1993;

(V) Beginning with tax years ending on or after

December 31, 1995 and ending with tax years ending on

or before December 31, 2004, an amount equal to the

amount paid by a taxpayer who is a self-employed

taxpayer, a partner of a partnership, or a shareholder

in a Subchapter S corporation for health insurance or

long-term care insurance for that taxpayer or that

taxpayer's spouse or dependents, to the extent that

the amount paid for that health insurance or long-term

care insurance may be deducted under Section 213 of

the Internal Revenue Code, has not been deducted on

the federal income tax return of the taxpayer, and

does not exceed the taxable income attributable to

that taxpayer's income, self-employment income, or

Subchapter S corporation income; except that no

deduction shall be allowed under this item (V) if the

taxpayer is eligible to participate in any health

insurance or long-term care insurance plan of an

employer of the taxpayer or the taxpayer's spouse. The

amount of the health insurance and long-term care

insurance subtracted under this item (V) shall be

determined by multiplying total health insurance and

long-term care insurance premiums paid by the taxpayer

times a number that represents the fractional

percentage of eligible medical expenses under Section

213 of the Internal Revenue Code of 1986 not actually

deducted on the taxpayer's federal income tax return;

(W) For taxable years beginning on or after

January 1, 1998, all amounts included in the

taxpayer's federal gross income in the taxable year

from amounts converted from a regular IRA to a Roth

IRA. This paragraph is exempt from the provisions of

Section 250;

(X) For taxable year 1999 and thereafter, an

amount equal to the amount of any (i) distributions,

to the extent includible in gross income for federal

income tax purposes, made to the taxpayer because of

his or her status as a victim of persecution for racial

or religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim and (ii) items of

income, to the extent includible in gross income for

federal income tax purposes, attributable to, derived

from or in any way related to assets stolen from,

hidden from, or otherwise lost to a victim of

persecution for racial or religious reasons by Nazi

Germany or any other Axis regime immediately prior to,

during, and immediately after World War II, including,

but not limited to, interest on the proceeds

receivable as insurance under policies issued to a

victim of persecution for racial or religious reasons

by Nazi Germany or any other Axis regime by European

insurance companies immediately prior to and during

World War II; provided, however, this subtraction from

federal adjusted gross income does not apply to assets

acquired with such assets or with the proceeds from

the sale of such assets; provided, further, this

paragraph shall only apply to a taxpayer who was the

first recipient of such assets after their recovery

and who is a victim of persecution for racial or

religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim. The amount of and

the eligibility for any public assistance, benefit, or

similar entitlement is not affected by the inclusion

of items (i) and (ii) of this paragraph in gross income

for federal income tax purposes. This paragraph is

exempt from the provisions of Section 250;

(Y) For taxable years beginning on or after

January 1, 2002 and ending on or before December 31,

2004, moneys contributed in the taxable year to a

College Savings Pool account under Section 16.5 of the

State Treasurer Act, except that amounts excluded from

gross income under Section 529(c)(3)(C)(i) of the

Internal Revenue Code shall not be considered moneys

contributed under this subparagraph (Y). For taxable

years beginning on or after January 1, 2005, a maximum

of $10,000 contributed in the taxable year to (i) a

College Savings Pool account under Section 16.5 of the

State Treasurer Act or (ii) the Illinois Prepaid

Tuition Trust Fund, except that amounts excluded from

gross income under Section 529(c)(3)(C)(i) of the

Internal Revenue Code shall not be considered moneys

contributed under this subparagraph (Y). For purposes

of this subparagraph, contributions made by an

employer on behalf of an employee, or matching

contributions made by an employee, shall be treated as

made by the employee. This subparagraph (Y) is exempt

from the provisions of Section 250;

(Z) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429); and

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0; .

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

deprecation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (Z) is exempt from the provisions of

Section 250;

(AA) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-15), then

an amount equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (Z) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was required in any taxable

year to make an addition modification under

subparagraph (D-15), then an amount equal to that

addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (AA) is exempt from the

provisions of Section 250;

(BB) Any amount included in adjusted gross income,

other than salary, received by a driver in a

ridesharing arrangement using a motor vehicle;

(CC) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of that addition modification, and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of that

addition modification. This subparagraph (CC) is

exempt from the provisions of Section 250;

(DD) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(a)(2)(D-17) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (DD) is exempt from the provisions

of Section 250;

(EE) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(a)(2)(D-18) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (EE) is

exempt from the provisions of Section 250;

(FF) An amount equal to any amount awarded to the

taxpayer during the taxable year by the Court of

Claims under subsection (c) of Section 8 of the Court

of Claims Act for time unjustly served in a State

prison. This subparagraph (FF) is exempt from the

provisions of Section 250;

(GG) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(a)(2)(D-19), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(GG), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (GG). This

subparagraph (GG) is exempt from the provisions of

Section 250; and

(HH) For taxable years beginning on or after

January 1, 2018 and prior to January 1, 2023, a maximum

of $10,000 contributed in the taxable year to a

qualified ABLE account under Section 16.6 of the State

Treasurer Act, except that amounts excluded from gross

income under Section 529(c)(3)(C)(i) or Section

529A(c)(1)(C) of the Internal Revenue Code shall not

be considered moneys contributed under this

subparagraph (HH). For purposes of this subparagraph

(HH), contributions made by an employer on behalf of

an employee, or matching contributions made by an

employee, shall be treated as made by the employee.

(b) Corporations.

(1) In general. In the case of a corporation, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. The taxable income referred to in

paragraph (1) shall be modified by adding thereto the sum

of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest and all distributions

received from regulated investment companies during

the taxable year to the extent excluded from gross

income in the computation of taxable income;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of taxable income for the taxable

year;

(C) In the case of a regulated investment company,

an amount equal to the excess of (i) the net long-term

capital gain for the taxable year, over (ii) the

amount of the capital gain dividends designated as

such in accordance with Section 852(b)(3)(C) of the

Internal Revenue Code and any amount designated under

Section 852(b)(3)(D) of the Internal Revenue Code,

attributable to the taxable year (this amendatory Act

of 1995 (Public Act 89-89) is declarative of existing

law and is not a new enactment);

(D) The amount of any net operating loss deduction

taken in arriving at taxable income, other than a net

operating loss carried forward from a taxable year

ending prior to December 31, 1986;

(E) For taxable years in which a net operating

loss carryback or carryforward from a taxable year

ending prior to December 31, 1986 is an element of

taxable income under paragraph (1) of subsection (e)

or subparagraph (E) of paragraph (2) of subsection

(e), the amount by which addition modifications other

than those provided by this subparagraph (E) exceeded

subtraction modifications in such earlier taxable

year, with the following limitations applied in the

order that they are listed:

(i) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall be reduced by the amount

of addition modification under this subparagraph

(E) which related to that net operating loss and

which was taken into account in calculating the

base income of an earlier taxable year, and

(ii) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall not exceed the amount of

such carryback or carryforward;

For taxable years in which there is a net

operating loss carryback or carryforward from more

than one other taxable year ending prior to December

31, 1986, the addition modification provided in this

subparagraph (E) shall be the sum of the amounts

computed independently under the preceding provisions

of this subparagraph (E) for each such taxable year;

(E-5) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the corporation deducted in computing

adjusted gross income and for which the corporation

claims a credit under subsection (l) of Section 201;

(E-10) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(E-11) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (E-10), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (T) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (T) which the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was allowed in any taxable

year to make a subtraction modification under

subparagraph (T), then an amount equal to that

subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(E-12) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact the foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(E-13) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(b)(2)(E-12) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(E-14) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(b)(2)(E-12) or Section 203(b)(2)(E-13) of this

Act;

(E-15) For taxable years beginning after December

31, 2008, any deduction for dividends paid by a

captive real estate investment trust that is allowed

to a real estate investment trust under Section

857(b)(2)(B) of the Internal Revenue Code for

dividends paid;

(E-16) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(E-17) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

(E-18) for taxable years beginning after December

31, 2018, an amount equal to the deduction allowed

under Section 250(a)(1)(A) of the Internal Revenue

Code for the taxable year; .

(E-19) for taxable years ending on or after June

30, 2021, an amount equal to the deduction allowed

under Section 250(a)(1)(B)(i) of the Internal Revenue

Code for the taxable year;

(E-20) for taxable years ending on or after June

30, 2021, an amount equal to the deduction allowed

under Sections 243(e) and 245A(a) of the Internal

Revenue Code for the taxable year.

and by deducting from the total so obtained the sum of the

following amounts:

(F) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(G) An amount equal to any amount included in such

total under Section 78 of the Internal Revenue Code;

(H) In the case of a regulated investment company,

an amount equal to the amount of exempt interest

dividends as defined in subsection (b)(5) of Section

852 of the Internal Revenue Code, paid to shareholders

for the taxable year;

(I) With the exception of any amounts subtracted

under subparagraph (J), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2), and 265(a)(2) and amounts disallowed as

interest expense by Section 291(a)(3) of the Internal

Revenue Code, and all amounts of expenses allocable to

interest and disallowed as deductions by Section

265(a)(1) of the Internal Revenue Code; and (ii) for

taxable years ending on or after August 13, 1999,

Sections 171(a)(2), 265, 280C, 291(a)(3), and

832(b)(5)(B)(i) of the Internal Revenue Code, plus,

for tax years ending on or after December 31, 2011,

amounts disallowed as deductions by Section 45G(e)(3)

of the Internal Revenue Code and, for taxable years

ending on or after December 31, 2008, any amount

included in gross income under Section 87 of the

Internal Revenue Code and the policyholders' share of

tax-exempt interest of a life insurance company under

Section 807(a)(2)(B) of the Internal Revenue Code (in

the case of a life insurance company with gross income

from a decrease in reserves for the tax year) or

Section 807(b)(1)(B) of the Internal Revenue Code (in

the case of a life insurance company allowed a

deduction for an increase in reserves for the tax

year); the provisions of this subparagraph are exempt

from the provisions of Section 250;

(J) An amount equal to all amounts included in

such total which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(K) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations in a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from

the provisions of Section 250;

(L) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (K) of paragraph 2 of this subsection

shall not be eligible for the deduction provided under

this subparagraph (L);

(M) For any taxpayer that is a financial

organization within the meaning of Section 304(c) of

this Act, an amount included in such total as interest

income from a loan or loans made by such taxpayer to a

borrower, to the extent that such a loan is secured by

property which is eligible for the River Edge

Redevelopment Zone Investment Credit. To determine the

portion of a loan or loans that is secured by property

eligible for a Section 201(f) investment credit to the

borrower, the entire principal amount of the loan or

loans between the taxpayer and the borrower should be

divided into the basis of the Section 201(f)

investment credit property which secures the loan or

loans, using for this purpose the original basis of

such property on the date that it was placed in service

in the River Edge Redevelopment Zone. The subtraction

modification available to the taxpayer in any year

under this subsection shall be that portion of the

total interest paid by the borrower with respect to

such loan attributable to the eligible property as

calculated under the previous sentence. This

subparagraph (M) is exempt from the provisions of

Section 250;

(M-1) For any taxpayer that is a financial

organization within the meaning of Section 304(c) of

this Act, an amount included in such total as interest

income from a loan or loans made by such taxpayer to a

borrower, to the extent that such a loan is secured by

property which is eligible for the High Impact

Business Investment Credit. To determine the portion

of a loan or loans that is secured by property eligible

for a Section 201(h) investment credit to the

borrower, the entire principal amount of the loan or

loans between the taxpayer and the borrower should be

divided into the basis of the Section 201(h)

investment credit property which secures the loan or

loans, using for this purpose the original basis of

such property on the date that it was placed in service

in a federally designated Foreign Trade Zone or

Sub-Zone located in Illinois. No taxpayer that is

eligible for the deduction provided in subparagraph

(M) of paragraph (2) of this subsection shall be

eligible for the deduction provided under this

subparagraph (M-1). The subtraction modification

available to taxpayers in any year under this

subsection shall be that portion of the total interest

paid by the borrower with respect to such loan

attributable to the eligible property as calculated

under the previous sentence;

(N) Two times any contribution made during the

taxable year to a designated zone organization to the

extent that the contribution (i) qualifies as a

charitable contribution under subsection (c) of

Section 170 of the Internal Revenue Code and (ii)

must, by its terms, be used for a project approved by

the Department of Commerce and Economic Opportunity

under Section 11 of the Illinois Enterprise Zone Act

or under Section 10-10 of the River Edge Redevelopment

Zone Act. This subparagraph (N) is exempt from the

provisions of Section 250;

(O) An amount equal to: (i) 85% for taxable years

ending on or before December 31, 1992, or, a

percentage equal to the percentage allowable under

Section 243(a)(1) of the Internal Revenue Code of 1986

for taxable years ending after December 31, 1992, of

the amount by which dividends included in taxable

income and received from a corporation that is not

created or organized under the laws of the United

States or any state or political subdivision thereof,

including, for taxable years ending on or after

December 31, 1988, dividends received or deemed

received or paid or deemed paid under Sections 951

through 965 of the Internal Revenue Code, exceed the

amount of the modification provided under subparagraph

(G) of paragraph (2) of this subsection (b) which is

related to such dividends, and including, for taxable

years ending on or after December 31, 2008, dividends

received from a captive real estate investment trust;

plus (ii) 100% of the amount by which dividends,

included in taxable income and received, including,

for taxable years ending on or after December 31,

1988, dividends received or deemed received or paid or

deemed paid under Sections 951 through 964 of the

Internal Revenue Code and including, for taxable years

ending on or after December 31, 2008, dividends

received from a captive real estate investment trust,

from any such corporation specified in clause (i) that

would but for the provisions of Section 1504(b)(3) of

the Internal Revenue Code be treated as a member of the

affiliated group which includes the dividend

recipient, exceed the amount of the modification

provided under subparagraph (G) of paragraph (2) of

this subsection (b) which is related to such

dividends. For taxable years ending on or after June

30, 2021, (i) for purposes of this subparagraph, the

term "dividend" does not include any amount treated as

a dividend under Section 1248 of the Internal Revenue

Code, and (ii) this subparagraph shall not apply to

dividends for which a deduction is allowed under

Section 245(a) of the Internal Revenue Code. This

subparagraph (O) is exempt from the provisions of

Section 250 of this Act;

(P) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(Q) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(R) On and after July 20, 1999, in the case of an

attorney-in-fact with respect to whom an interinsurer

or a reciprocal insurer has made the election under

Section 835 of the Internal Revenue Code, 26 U.S.C.

835, an amount equal to the excess, if any, of the

amounts paid or incurred by that interinsurer or

reciprocal insurer in the taxable year to the

attorney-in-fact over the deduction allowed to that

interinsurer or reciprocal insurer with respect to the

attorney-in-fact under Section 835(b) of the Internal

Revenue Code for the taxable year; the provisions of

this subparagraph are exempt from the provisions of

Section 250;

(S) For taxable years ending on or after December

31, 1997, in the case of a Subchapter S corporation, an

amount equal to all amounts of income allocable to a

shareholder subject to the Personal Property Tax

Replacement Income Tax imposed by subsections (c) and

(d) of Section 201 of this Act, including amounts

allocable to organizations exempt from federal income

tax by reason of Section 501(a) of the Internal

Revenue Code. This subparagraph (S) is exempt from the

provisions of Section 250;

(T) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429); and

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0; .

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

deprecation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (T) is exempt from the provisions of

Section 250;

(U) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (E-10), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (T) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was required in any taxable

year to make an addition modification under

subparagraph (E-10), then an amount equal to that

addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (U) is exempt from the

provisions of Section 250;

(V) The amount of: (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification, (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification, and (iii) any insurance premium

income (net of deductions allocable thereto) taken

into account for the taxable year with respect to a

transaction with a taxpayer that is required to make

an addition modification with respect to such

transaction under Section 203(a)(2)(D-19), Section

203(b)(2)(E-14), Section 203(c)(2)(G-14), or Section

203(d)(2)(D-9), but not to exceed the amount of that

addition modification. This subparagraph (V) is exempt

from the provisions of Section 250;

(W) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(b)(2)(E-12) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (W) is exempt from the provisions of

Section 250;

(X) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(b)(2)(E-13) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (X) is

exempt from the provisions of Section 250;

(Y) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(b)(2)(E-14), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(Y), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (Y). This

subparagraph (Y) is exempt from the provisions of

Section 250; and

(Z) The difference between the nondeductible

controlled foreign corporation dividends under Section

965(e)(3) of the Internal Revenue Code over the

taxable income of the taxpayer, computed without

regard to Section 965(e)(2)(A) of the Internal Revenue

Code, and without regard to any net operating loss

deduction. This subparagraph (Z) is exempt from the

provisions of Section 250.

(3) Special rule. For purposes of paragraph (2)(A),

"gross income" in the case of a life insurance company,

for tax years ending on and after December 31, 1994, and

prior to December 31, 2011, shall mean the gross

investment income for the taxable year and, for tax years

ending on or after December 31, 2011, shall mean all

amounts included in life insurance gross income under

Section 803(a)(3) of the Internal Revenue Code.

(c) Trusts and estates.

(1) In general. In the case of a trust or estate, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. Subject to the provisions of

paragraph (3), the taxable income referred to in paragraph

(1) shall be modified by adding thereto the sum of the

following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of taxable income;

(B) In the case of (i) an estate, $600; (ii) a

trust which, under its governing instrument, is

required to distribute all of its income currently,

$300; and (iii) any other trust, $100, but in each such

case, only to the extent such amount was deducted in

the computation of taxable income;

(C) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income in

the computation of taxable income for the taxable

year;

(D) The amount of any net operating loss deduction

taken in arriving at taxable income, other than a net

operating loss carried forward from a taxable year

ending prior to December 31, 1986;

(E) For taxable years in which a net operating

loss carryback or carryforward from a taxable year

ending prior to December 31, 1986 is an element of

taxable income under paragraph (1) of subsection (e)

or subparagraph (E) of paragraph (2) of subsection

(e), the amount by which addition modifications other

than those provided by this subparagraph (E) exceeded

subtraction modifications in such taxable year, with

the following limitations applied in the order that

they are listed:

(i) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall be reduced by the amount

of addition modification under this subparagraph

(E) which related to that net operating loss and

which was taken into account in calculating the

base income of an earlier taxable year, and

(ii) the addition modification relating to the

net operating loss carried back or forward to the

taxable year from any taxable year ending prior to

December 31, 1986 shall not exceed the amount of

such carryback or carryforward;

For taxable years in which there is a net

operating loss carryback or carryforward from more

than one other taxable year ending prior to December

31, 1986, the addition modification provided in this

subparagraph (E) shall be the sum of the amounts

computed independently under the preceding provisions

of this subparagraph (E) for each such taxable year;

(F) For taxable years ending on or after January

1, 1989, an amount equal to the tax deducted pursuant

to Section 164 of the Internal Revenue Code if the

trust or estate is claiming the same tax for purposes

of the Illinois foreign tax credit under Section 601

of this Act;

(G) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of taxable income;

(G-5) For taxable years ending after December 31,

1997, an amount equal to any eligible remediation

costs that the trust or estate deducted in computing

adjusted gross income and for which the trust or

estate claims a credit under subsection (l) of Section

201;

(G-10) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code; and

(G-11) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (G-10), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (R) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (R) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was allowed in any taxable

year to make a subtraction modification under

subparagraph (R), then an amount equal to that

subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(G-12) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact that the foreign person's business activity

outside the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(G-13) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred, or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(c)(2)(G-12) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes: (1)

expenses, losses, and costs for or related to the

direct or indirect acquisition, use, maintenance or

management, ownership, sale, exchange, or any other

disposition of intangible property; (2) losses

incurred, directly or indirectly, from factoring

transactions or discounting transactions; (3) royalty,

patent, technical, and copyright fees; (4) licensing

fees; and (5) other similar expenses and costs. For

purposes of this subparagraph, "intangible property"

includes patents, patent applications, trade names,

trademarks, service marks, copyrights, mask works,

trade secrets, and similar types of intangible assets.

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(G-14) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(c)(2)(G-12) or Section 203(c)(2)(G-13) of this

Act;

(G-15) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(G-16) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

and by deducting from the total so obtained the sum of the

following amounts:

(H) An amount equal to all amounts included in

such total pursuant to the provisions of Sections

402(a), 402(c), 403(a), 403(b), 406(a), 407(a) and 408

of the Internal Revenue Code or included in such total

as distributions under the provisions of any

retirement or disability plan for employees of any

governmental agency or unit, or retirement payments to

retired partners, which payments are excluded in

computing net earnings from self employment by Section

1402 of the Internal Revenue Code and regulations

adopted pursuant thereto;

(I) The valuation limitation amount;

(J) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(K) An amount equal to all amounts included in

taxable income as modified by subparagraphs (A), (B),

(C), (D), (E), (F) and (G) which are exempt from

taxation by this State either by reason of its

statutes or Constitution or by reason of the

Constitution, treaties or statutes of the United

States; provided that, in the case of any statute of

this State that exempts income derived from bonds or

other obligations from the tax imposed under this Act,

the amount exempted shall be the interest net of bond

premium amortization;

(L) With the exception of any amounts subtracted

under subparagraph (K), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2) and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, (iii) for taxable years

ending on or after December 31, 2011, Section

45G(e)(3) of the Internal Revenue Code and, for

taxable years ending on or after December 31, 2008,

any amount included in gross income under Section 87

of the Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(M) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations in a River Edge Redevelopment

Zone or zones. This subparagraph (M) is exempt from

the provisions of Section 250;

(N) An amount equal to any contribution made to a

job training project established pursuant to the Tax

Increment Allocation Redevelopment Act;

(O) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (M) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (O);

(P) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(Q) For taxable year 1999 and thereafter, an

amount equal to the amount of any (i) distributions,

to the extent includible in gross income for federal

income tax purposes, made to the taxpayer because of

his or her status as a victim of persecution for racial

or religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim and (ii) items of

income, to the extent includible in gross income for

federal income tax purposes, attributable to, derived

from or in any way related to assets stolen from,

hidden from, or otherwise lost to a victim of

persecution for racial or religious reasons by Nazi

Germany or any other Axis regime immediately prior to,

during, and immediately after World War II, including,

but not limited to, interest on the proceeds

receivable as insurance under policies issued to a

victim of persecution for racial or religious reasons

by Nazi Germany or any other Axis regime by European

insurance companies immediately prior to and during

World War II; provided, however, this subtraction from

federal adjusted gross income does not apply to assets

acquired with such assets or with the proceeds from

the sale of such assets; provided, further, this

paragraph shall only apply to a taxpayer who was the

first recipient of such assets after their recovery

and who is a victim of persecution for racial or

religious reasons by Nazi Germany or any other Axis

regime or as an heir of the victim. The amount of and

the eligibility for any public assistance, benefit, or

similar entitlement is not affected by the inclusion

of items (i) and (ii) of this paragraph in gross income

for federal income tax purposes. This paragraph is

exempt from the provisions of Section 250;

(R) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429); and

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0; .

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

deprecation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (R) is exempt from the provisions of

Section 250;

(S) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (G-10), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (R) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was required in any taxable

year to make an addition modification under

subparagraph (G-10), then an amount equal to that

addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (S) is exempt from the

provisions of Section 250;

(T) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification. This subparagraph (T) is exempt

from the provisions of Section 250;

(U) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact the foreign person's business activity

outside the United States is 80% or more of that

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304, but not to exceed the

addition modification required to be made for the same

taxable year under Section 203(c)(2)(G-12) for

interest paid, accrued, or incurred, directly or

indirectly, to the same person. This subparagraph (U)

is exempt from the provisions of Section 250;

(V) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(c)(2)(G-13) for intangible expenses and costs

paid, accrued, or incurred, directly or indirectly, to

the same foreign person. This subparagraph (V) is

exempt from the provisions of Section 250;

(W) in the case of an estate, an amount equal to

all amounts included in such total pursuant to the

provisions of Section 111 of the Internal Revenue Code

as a recovery of items previously deducted by the

decedent from adjusted gross income in the computation

of taxable income. This subparagraph (W) is exempt

from Section 250;

(X) an amount equal to the refund included in such

total of any tax deducted for federal income tax

purposes, to the extent that deduction was added back

under subparagraph (F). This subparagraph (X) is

exempt from the provisions of Section 250;

(Y) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(c)(2)(G-14), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(Y), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (Y). This

subparagraph (Y) is exempt from the provisions of

Section 250; and

(Z) For taxable years beginning after December 31,

2018 and before January 1, 2026, the amount of excess

business loss of the taxpayer disallowed as a

deduction by Section 461(l)(1)(B) of the Internal

Revenue Code.

(3) Limitation. The amount of any modification

otherwise required under this subsection shall, under

regulations prescribed by the Department, be adjusted by

any amounts included therein which were properly paid,

credited, or required to be distributed, or permanently

set aside for charitable purposes pursuant to Internal

Revenue Code Section 642(c) during the taxable year.

(d) Partnerships.

(1) In general. In the case of a partnership, base

income means an amount equal to the taxpayer's taxable

income for the taxable year as modified by paragraph (2).

(2) Modifications. The taxable income referred to in

paragraph (1) shall be modified by adding thereto the sum

of the following amounts:

(A) An amount equal to all amounts paid or accrued

to the taxpayer as interest or dividends during the

taxable year to the extent excluded from gross income

in the computation of taxable income;

(B) An amount equal to the amount of tax imposed by

this Act to the extent deducted from gross income for

the taxable year;

(C) The amount of deductions allowed to the

partnership pursuant to Section 707 (c) of the

Internal Revenue Code in calculating its taxable

income;

(D) An amount equal to the amount of the capital

gain deduction allowable under the Internal Revenue

Code, to the extent deducted from gross income in the

computation of taxable income;

(D-5) For taxable years 2001 and thereafter, an

amount equal to the bonus depreciation deduction taken

on the taxpayer's federal income tax return for the

taxable year under subsection (k) of Section 168 of

the Internal Revenue Code;

(D-6) If the taxpayer sells, transfers, abandons,

or otherwise disposes of property for which the

taxpayer was required in any taxable year to make an

addition modification under subparagraph (D-5), then

an amount equal to the aggregate amount of the

deductions taken in all taxable years under

subparagraph (O) with respect to that property.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (O) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was allowed in any taxable

year to make a subtraction modification under

subparagraph (O), then an amount equal to that

subtraction modification.

The taxpayer is required to make the addition

modification under this subparagraph only once with

respect to any one piece of property;

(D-7) An amount equal to the amount otherwise

allowed as a deduction in computing base income for

interest paid, accrued, or incurred, directly or

indirectly, (i) for taxable years ending on or after

December 31, 2004, to a foreign person who would be a

member of the same unitary business group but for the

fact the foreign person's business activity outside

the United States is 80% or more of the foreign

person's total business activity and (ii) for taxable

years ending on or after December 31, 2008, to a person

who would be a member of the same unitary business

group but for the fact that the person is prohibited

under Section 1501(a)(27) from being included in the

unitary business group because he or she is ordinarily

required to apportion business income under different

subsections of Section 304. The addition modification

required by this subparagraph shall be reduced to the

extent that dividends were included in base income of

the unitary group for the same taxable year and

received by the taxpayer or by a member of the

taxpayer's unitary business group (including amounts

included in gross income pursuant to Sections 951

through 964 of the Internal Revenue Code and amounts

included in gross income under Section 78 of the

Internal Revenue Code) with respect to the stock of

the same person to whom the interest was paid,

accrued, or incurred.

This paragraph shall not apply to the following:

(i) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such interest; or

(ii) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer can establish, based on a

preponderance of the evidence, both of the

following:

(a) the person, during the same taxable

year, paid, accrued, or incurred, the interest

to a person that is not a related member, and

(b) the transaction giving rise to the

interest expense between the taxpayer and the

person did not have as a principal purpose the

avoidance of Illinois income tax, and is paid

pursuant to a contract or agreement that

reflects an arm's-length interest rate and

terms; or

(iii) the taxpayer can establish, based on

clear and convincing evidence, that the interest

paid, accrued, or incurred relates to a contract

or agreement entered into at arm's-length rates

and terms and the principal purpose for the

payment is not federal or Illinois tax avoidance;

or

(iv) an item of interest paid, accrued, or

incurred, directly or indirectly, to a person if

the taxpayer establishes by clear and convincing

evidence that the adjustments are unreasonable; or

if the taxpayer and the Director agree in writing

to the application or use of an alternative method

of apportionment under Section 304(f).

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act; and

(D-8) An amount equal to the amount of intangible

expenses and costs otherwise allowed as a deduction in

computing base income, and that were paid, accrued, or

incurred, directly or indirectly, (i) for taxable

years ending on or after December 31, 2004, to a

foreign person who would be a member of the same

unitary business group but for the fact that the

foreign person's business activity outside the United

States is 80% or more of that person's total business

activity and (ii) for taxable years ending on or after

December 31, 2008, to a person who would be a member of

the same unitary business group but for the fact that

the person is prohibited under Section 1501(a)(27)

from being included in the unitary business group

because he or she is ordinarily required to apportion

business income under different subsections of Section

304. The addition modification required by this

subparagraph shall be reduced to the extent that

dividends were included in base income of the unitary

group for the same taxable year and received by the

taxpayer or by a member of the taxpayer's unitary

business group (including amounts included in gross

income pursuant to Sections 951 through 964 of the

Internal Revenue Code and amounts included in gross

income under Section 78 of the Internal Revenue Code)

with respect to the stock of the same person to whom

the intangible expenses and costs were directly or

indirectly paid, incurred or accrued. The preceding

sentence shall not apply to the extent that the same

dividends caused a reduction to the addition

modification required under Section 203(d)(2)(D-7) of

this Act. As used in this subparagraph, the term

"intangible expenses and costs" includes (1) expenses,

losses, and costs for, or related to, the direct or

indirect acquisition, use, maintenance or management,

ownership, sale, exchange, or any other disposition of

intangible property; (2) losses incurred, directly or

indirectly, from factoring transactions or discounting

transactions; (3) royalty, patent, technical, and

copyright fees; (4) licensing fees; and (5) other

similar expenses and costs. For purposes of this

subparagraph, "intangible property" includes patents,

patent applications, trade names, trademarks, service

marks, copyrights, mask works, trade secrets, and

similar types of intangible assets;

This paragraph shall not apply to the following:

(i) any item of intangible expenses or costs

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person who

is subject in a foreign country or state, other

than a state which requires mandatory unitary

reporting, to a tax on or measured by net income

with respect to such item; or

(ii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, if the taxpayer can establish, based

on a preponderance of the evidence, both of the

following:

(a) the person during the same taxable

year paid, accrued, or incurred, the

intangible expense or cost to a person that is

not a related member, and

(b) the transaction giving rise to the

intangible expense or cost between the

taxpayer and the person did not have as a

principal purpose the avoidance of Illinois

income tax, and is paid pursuant to a contract

or agreement that reflects arm's-length terms;

or

(iii) any item of intangible expense or cost

paid, accrued, or incurred, directly or

indirectly, from a transaction with a person if

the taxpayer establishes by clear and convincing

evidence, that the adjustments are unreasonable;

or if the taxpayer and the Director agree in

writing to the application or use of an

alternative method of apportionment under Section

304(f);

Nothing in this subsection shall preclude the

Director from making any other adjustment

otherwise allowed under Section 404 of this Act

for any tax year beginning after the effective

date of this amendment provided such adjustment is

made pursuant to regulation adopted by the

Department and such regulations provide methods

and standards by which the Department will utilize

its authority under Section 404 of this Act;

(D-9) For taxable years ending on or after

December 31, 2008, an amount equal to the amount of

insurance premium expenses and costs otherwise allowed

as a deduction in computing base income, and that were

paid, accrued, or incurred, directly or indirectly, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304. The

addition modification required by this subparagraph

shall be reduced to the extent that dividends were

included in base income of the unitary group for the

same taxable year and received by the taxpayer or by a

member of the taxpayer's unitary business group

(including amounts included in gross income under

Sections 951 through 964 of the Internal Revenue Code

and amounts included in gross income under Section 78

of the Internal Revenue Code) with respect to the

stock of the same person to whom the premiums and costs

were directly or indirectly paid, incurred, or

accrued. The preceding sentence does not apply to the

extent that the same dividends caused a reduction to

the addition modification required under Section

203(d)(2)(D-7) or Section 203(d)(2)(D-8) of this Act;

(D-10) An amount equal to the credit allowable to

the taxpayer under Section 218(a) of this Act,

determined without regard to Section 218(c) of this

Act;

(D-11) For taxable years ending on or after

December 31, 2017, an amount equal to the deduction

allowed under Section 199 of the Internal Revenue Code

for the taxable year;

and by deducting from the total so obtained the following

amounts:

(E) The valuation limitation amount;

(F) An amount equal to the amount of any tax

imposed by this Act which was refunded to the taxpayer

and included in such total for the taxable year;

(G) An amount equal to all amounts included in

taxable income as modified by subparagraphs (A), (B),

(C) and (D) which are exempt from taxation by this

State either by reason of its statutes or Constitution

or by reason of the Constitution, treaties or statutes

of the United States; provided that, in the case of any

statute of this State that exempts income derived from

bonds or other obligations from the tax imposed under

this Act, the amount exempted shall be the interest

net of bond premium amortization;

(H) Any income of the partnership which

constitutes personal service income as defined in

Section 1348(b)(1) of the Internal Revenue Code (as in

effect December 31, 1981) or a reasonable allowance

for compensation paid or accrued for services rendered

by partners to the partnership, whichever is greater;

this subparagraph (H) is exempt from the provisions of

Section 250;

(I) An amount equal to all amounts of income

distributable to an entity subject to the Personal

Property Tax Replacement Income Tax imposed by

subsections (c) and (d) of Section 201 of this Act

including amounts distributable to organizations

exempt from federal income tax by reason of Section

501(a) of the Internal Revenue Code; this subparagraph

(I) is exempt from the provisions of Section 250;

(J) With the exception of any amounts subtracted

under subparagraph (G), an amount equal to the sum of

all amounts disallowed as deductions by (i) Sections

171(a)(2), and 265(a)(2) of the Internal Revenue Code,

and all amounts of expenses allocable to interest and

disallowed as deductions by Section 265(a)(1) of the

Internal Revenue Code; and (ii) for taxable years

ending on or after August 13, 1999, Sections

171(a)(2), 265, 280C, and 832(b)(5)(B)(i) of the

Internal Revenue Code, plus, (iii) for taxable years

ending on or after December 31, 2011, Section

45G(e)(3) of the Internal Revenue Code and, for

taxable years ending on or after December 31, 2008,

any amount included in gross income under Section 87

of the Internal Revenue Code; the provisions of this

subparagraph are exempt from the provisions of Section

250;

(K) An amount equal to those dividends included in

such total which were paid by a corporation which

conducts business operations in a River Edge

Redevelopment Zone or zones created under the River

Edge Redevelopment Zone Act and conducts substantially

all of its operations from a River Edge Redevelopment

Zone or zones. This subparagraph (K) is exempt from

the provisions of Section 250;

(L) An amount equal to any contribution made to a

job training project established pursuant to the Real

Property Tax Increment Allocation Redevelopment Act;

(M) An amount equal to those dividends included in

such total that were paid by a corporation that

conducts business operations in a federally designated

Foreign Trade Zone or Sub-Zone and that is designated

a High Impact Business located in Illinois; provided

that dividends eligible for the deduction provided in

subparagraph (K) of paragraph (2) of this subsection

shall not be eligible for the deduction provided under

this subparagraph (M);

(N) An amount equal to the amount of the deduction

used to compute the federal income tax credit for

restoration of substantial amounts held under claim of

right for the taxable year pursuant to Section 1341 of

the Internal Revenue Code;

(O) For taxable years 2001 and thereafter, for the

taxable year in which the bonus depreciation deduction

is taken on the taxpayer's federal income tax return

under subsection (k) of Section 168 of the Internal

Revenue Code and for each applicable taxable year

thereafter, an amount equal to "x", where:

(1) "y" equals the amount of the depreciation

deduction taken for the taxable year on the

taxpayer's federal income tax return on property

for which the bonus depreciation deduction was

taken in any year under subsection (k) of Section

168 of the Internal Revenue Code, but not

including the bonus depreciation deduction;

(2) for taxable years ending on or before

December 31, 2005, "x" equals "y" multiplied by 30

and then divided by 70 (or "y" multiplied by

0.429); and

(3) for taxable years ending after December

31, 2005:

(i) for property on which a bonus

depreciation deduction of 30% of the adjusted

basis was taken, "x" equals "y" multiplied by

30 and then divided by 70 (or "y" multiplied

by 0.429); and

(ii) for property on which a bonus

depreciation deduction of 50% of the adjusted

basis was taken, "x" equals "y" multiplied by

1.0; .

(iii) for property on which a bonus

depreciation deduction of 100% of the adjusted

basis was taken in a taxable year ending on or

after December 31, 2021, "x" equals the

depreciation deduction that would be allowed

on that property if the taxpayer had made the

election under Section 168(k)(7) of the

Internal Revenue Code to not claim bonus

deprecation on that property; and

(iv) for property on which a bonus

depreciation deduction of a percentage other

than 30%, 50% or 100% of the adjusted basis

was taken in a taxable year ending on or after

December 31, 2021, "x" equals "y" multiplied

by 100 times the percentage bonus depreciation

on the property (that is, 100(bonus%)) and

then divided by 100 times 1 minus the

percentage bonus depreciation on the property

(that is, 100(1–bonus%)).

The aggregate amount deducted under this

subparagraph in all taxable years for any one piece of

property may not exceed the amount of the bonus

depreciation deduction taken on that property on the

taxpayer's federal income tax return under subsection

(k) of Section 168 of the Internal Revenue Code. This

subparagraph (O) is exempt from the provisions of

Section 250;

(P) If the taxpayer sells, transfers, abandons, or

otherwise disposes of property for which the taxpayer

was required in any taxable year to make an addition

modification under subparagraph (D-5), then an amount

equal to that addition modification.

If the taxpayer continues to own property through

the last day of the last tax year for which a

subtraction is allowed with respect to that property

under subparagraph (O) the taxpayer may claim a

depreciation deduction for federal income tax purposes

and for which the taxpayer was required in any taxable

year to make an addition modification under

subparagraph (D-5), then an amount equal to that

addition modification.

The taxpayer is allowed to take the deduction

under this subparagraph only once with respect to any

one piece of property.

This subparagraph (P) is exempt from the

provisions of Section 250;

(Q) The amount of (i) any interest income (net of

the deductions allocable thereto) taken into account

for the taxable year with respect to a transaction

with a taxpayer that is required to make an addition

modification with respect to such transaction under

Section 203(a)(2)(D-17), 203(b)(2)(E-12),

203(c)(2)(G-12), or 203(d)(2)(D-7), but not to exceed

the amount of such addition modification and (ii) any

income from intangible property (net of the deductions

allocable thereto) taken into account for the taxable

year with respect to a transaction with a taxpayer

that is required to make an addition modification with

respect to such transaction under Section

203(a)(2)(D-18), 203(b)(2)(E-13), 203(c)(2)(G-13), or

203(d)(2)(D-8), but not to exceed the amount of such

addition modification. This subparagraph (Q) is exempt

from Section 250;

(R) An amount equal to the interest income taken

into account for the taxable year (net of the

deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(d)(2)(D-7) for interest paid, accrued, or

incurred, directly or indirectly, to the same person.

This subparagraph (R) is exempt from Section 250;

(S) An amount equal to the income from intangible

property taken into account for the taxable year (net

of the deductions allocable thereto) with respect to

transactions with (i) a foreign person who would be a

member of the taxpayer's unitary business group but

for the fact that the foreign person's business

activity outside the United States is 80% or more of

that person's total business activity and (ii) for

taxable years ending on or after December 31, 2008, to

a person who would be a member of the same unitary

business group but for the fact that the person is

prohibited under Section 1501(a)(27) from being

included in the unitary business group because he or

she is ordinarily required to apportion business

income under different subsections of Section 304, but

not to exceed the addition modification required to be

made for the same taxable year under Section

203(d)(2)(D-8) for intangible expenses and costs paid,

accrued, or incurred, directly or indirectly, to the

same person. This subparagraph (S) is exempt from

Section 250; and

(T) For taxable years ending on or after December

31, 2011, in the case of a taxpayer who was required to

add back any insurance premiums under Section

203(d)(2)(D-9), such taxpayer may elect to subtract

that part of a reimbursement received from the

insurance company equal to the amount of the expense

or loss (including expenses incurred by the insurance

company) that would have been taken into account as a

deduction for federal income tax purposes if the

expense or loss had been uninsured. If a taxpayer

makes the election provided for by this subparagraph

(T), the insurer to which the premiums were paid must

add back to income the amount subtracted by the

taxpayer pursuant to this subparagraph (T). This

subparagraph (T) is exempt from the provisions of

Section 250.

(e) Gross income; adjusted gross income; taxable income.

(1) In general. Subject to the provisions of paragraph

(2) and subsection (b)(3), for purposes of this Section

and Section 803(e), a taxpayer's gross income, adjusted

gross income, or taxable income for the taxable year shall

mean the amount of gross income, adjusted gross income or

taxable income properly reportable for federal income tax

purposes for the taxable year under the provisions of the

Internal Revenue Code. Taxable income may be less than

zero. However, for taxable years ending on or after

December 31, 1986, net operating loss carryforwards from

taxable years ending prior to December 31, 1986, may not

exceed the sum of federal taxable income for the taxable

year before net operating loss deduction, plus the excess

of addition modifications over subtraction modifications

for the taxable year. For taxable years ending prior to

December 31, 1986, taxable income may never be an amount

in excess of the net operating loss for the taxable year as

defined in subsections (c) and (d) of Section 172 of the

Internal Revenue Code, provided that when taxable income

of a corporation (other than a Subchapter S corporation),

trust, or estate is less than zero and addition

modifications, other than those provided by subparagraph

(E) of paragraph (2) of subsection (b) for corporations or

subparagraph (E) of paragraph (2) of subsection (c) for

trusts and estates, exceed subtraction modifications, an

addition modification must be made under those

subparagraphs for any other taxable year to which the

taxable income less than zero (net operating loss) is

applied under Section 172 of the Internal Revenue Code or

under subparagraph (E) of paragraph (2) of this subsection

(e) applied in conjunction with Section 172 of the

Internal Revenue Code.

(2) Special rule. For purposes of paragraph (1) of

this subsection, the taxable income properly reportable

for federal income tax purposes shall mean:

(A) Certain life insurance companies. In the case

of a life insurance company subject to the tax imposed

by Section 801 of the Internal Revenue Code, life

insurance company taxable income, plus the amount of

distribution from pre-1984 policyholder surplus

accounts as calculated under Section 815a of the

Internal Revenue Code;

(B) Certain other insurance companies. In the case

of mutual insurance companies subject to the tax

imposed by Section 831 of the Internal Revenue Code,

insurance company taxable income;

(C) Regulated investment companies. In the case of

a regulated investment company subject to the tax

imposed by Section 852 of the Internal Revenue Code,

investment company taxable income;

(D) Real estate investment trusts. In the case of

a real estate investment trust subject to the tax

imposed by Section 857 of the Internal Revenue Code,

real estate investment trust taxable income;

(E) Consolidated corporations. In the case of a

corporation which is a member of an affiliated group

of corporations filing a consolidated income tax

return for the taxable year for federal income tax

purposes, taxable income determined as if such

corporation had filed a separate return for federal

income tax purposes for the taxable year and each

preceding taxable year for which it was a member of an

affiliated group. For purposes of this subparagraph,

the taxpayer's separate taxable income shall be

determined as if the election provided by Section

243(b)(2) of the Internal Revenue Code had been in

effect for all such years;

(F) Cooperatives. In the case of a cooperative

corporation or association, the taxable income of such

organization determined in accordance with the

provisions of Section 1381 through 1388 of the

Internal Revenue Code, but without regard to the

prohibition against offsetting losses from patronage

activities against income from nonpatronage

activities; except that a cooperative corporation or

association may make an election to follow its federal

income tax treatment of patronage losses and

nonpatronage losses. In the event such election is

made, such losses shall be computed and carried over

in a manner consistent with subsection (a) of Section

207 of this Act and apportioned by the apportionment

factor reported by the cooperative on its Illinois

income tax return filed for the taxable year in which

the losses are incurred. The election shall be

effective for all taxable years with original returns

due on or after the date of the election. In addition,

the cooperative may file an amended return or returns,

as allowed under this Act, to provide that the

election shall be effective for losses incurred or

carried forward for taxable years occurring prior to

the date of the election. Once made, the election may

only be revoked upon approval of the Director. The

Department shall adopt rules setting forth

requirements for documenting the elections and any

resulting Illinois net loss and the standards to be

used by the Director in evaluating requests to revoke

elections. Public Act 96-932 is declaratory of

existing law;

(G) Subchapter S corporations. In the case of: (i)

a Subchapter S corporation for which there is in

effect an election for the taxable year under Section

1362 of the Internal Revenue Code, the taxable income

of such corporation determined in accordance with

Section 1363(b) of the Internal Revenue Code, except

that taxable income shall take into account those

items which are required by Section 1363(b)(1) of the

Internal Revenue Code to be separately stated; and

(ii) a Subchapter S corporation for which there is in

effect a federal election to opt out of the provisions

of the Subchapter S Revision Act of 1982 and have

applied instead the prior federal Subchapter S rules

as in effect on July 1, 1982, the taxable income of

such corporation determined in accordance with the

federal Subchapter S rules as in effect on July 1,

1982; and

(H) Partnerships. In the case of a partnership,

taxable income determined in accordance with Section

703 of the Internal Revenue Code, except that taxable

income shall take into account those items which are

required by Section 703(a)(1) to be separately stated

but which would be taken into account by an individual

in calculating his taxable income.

(3) Recapture of business expenses on disposition of

asset or business. Notwithstanding any other law to the

contrary, if in prior years income from an asset or

business has been classified as business income and in a

later year is demonstrated to be non-business income, then

all expenses, without limitation, deducted in such later

year and in the 2 immediately preceding taxable years

related to that asset or business that generated the

non-business income shall be added back and recaptured as

business income in the year of the disposition of the

asset or business. Such amount shall be apportioned to

Illinois using the greater of the apportionment fraction

computed for the business under Section 304 of this Act

for the taxable year or the average of the apportionment

fractions computed for the business under Section 304 of

this Act for the taxable year and for the 2 immediately

preceding taxable years.

(f) Valuation limitation amount.

(1) In general. The valuation limitation amount

referred to in subsections (a)(2)(G), (c)(2)(I) and

(d)(2)(E) is an amount equal to:

(A) The sum of the pre-August 1, 1969 appreciation

amounts (to the extent consisting of gain reportable

under the provisions of Section 1245 or 1250 of the

Internal Revenue Code) for all property in respect of

which such gain was reported for the taxable year;

plus

(B) The lesser of (i) the sum of the pre-August 1,

1969 appreciation amounts (to the extent consisting of

capital gain) for all property in respect of which

such gain was reported for federal income tax purposes

for the taxable year, or (ii) the net capital gain for

the taxable year, reduced in either case by any amount

of such gain included in the amount determined under

subsection (a)(2)(F) or (c)(2)(H).

(2) Pre-August 1, 1969 appreciation amount.

(A) If the fair market value of property referred

to in paragraph (1) was readily ascertainable on

August 1, 1969, the pre-August 1, 1969 appreciation

amount for such property is the lesser of (i) the

excess of such fair market value over the taxpayer's

basis (for determining gain) for such property on that

date (determined under the Internal Revenue Code as in

effect on that date), or (ii) the total gain realized

and reportable for federal income tax purposes in

respect of the sale, exchange or other disposition of

such property.

(B) If the fair market value of property referred

to in paragraph (1) was not readily ascertainable on

August 1, 1969, the pre-August 1, 1969 appreciation

amount for such property is that amount which bears

the same ratio to the total gain reported in respect of

the property for federal income tax purposes for the

taxable year, as the number of full calendar months in

that part of the taxpayer's holding period for the

property ending July 31, 1969 bears to the number of

full calendar months in the taxpayer's entire holding

period for the property.

(C) The Department shall prescribe such

regulations as may be necessary to carry out the

purposes of this paragraph.

(g) Double deductions. Unless specifically provided

otherwise, nothing in this Section shall permit the same item

to be deducted more than once.

(h) Legislative intention. Except as expressly provided by

this Section there shall be no modifications or limitations on

the amounts of income, gain, loss or deduction taken into

account in determining gross income, adjusted gross income or

taxable income for federal income tax purposes for the taxable

year, or in the amount of such items entering into the

computation of base income and net income under this Act for

such taxable year, whether in respect of property values as of

August 1, 1969 or otherwise.

(Source: P.A. 100-22, eff. 7-6-17; 100-905, eff. 8-17-18;

101-9, eff. 6-5-19; 101-81, eff. 7-12-19; revised 9-20-19.)

(35 ILCS 5/207) (from Ch. 120, par. 2-207)

Sec. 207. Net Losses.

(a) If after applying all of the (i) modifications

provided for in paragraph (2) of Section 203(b), paragraph (2)

of Section 203(c) and paragraph (2) of Section 203(d) and (ii)

the allocation and apportionment provisions of Article 3 of

this Act and subsection (c) of this Section, the taxpayer's

net income results in a loss;

(1) for any taxable year ending prior to December 31,

1999, such loss shall be allowed as a carryover or

carryback deduction in the manner allowed under Section

172 of the Internal Revenue Code;

(2) for any taxable year ending on or after December

31, 1999 and prior to December 31, 2003, such loss shall be

allowed as a carryback to each of the 2 taxable years

preceding the taxable year of such loss and shall be a net

operating loss carryover to each of the 20 taxable years

following the taxable year of such loss; and

(3) for any taxable year ending on or after December

31, 2003, such loss shall be allowed as a net operating

loss carryover to each of the 12 taxable years following

the taxable year of such loss, except as provided in

subsection (d).

(a-5) Election to relinquish carryback and order of

application of losses.

(A) For losses incurred in tax years ending prior

to December 31, 2003, the taxpayer may elect to

relinquish the entire carryback period with respect to

such loss. Such election shall be made in the form and

manner prescribed by the Department and shall be made

by the due date (including extensions of time) for

filing the taxpayer's return for the taxable year in

which such loss is incurred, and such election, once

made, shall be irrevocable.

(B) The entire amount of such loss shall be

carried to the earliest taxable year to which such

loss may be carried. The amount of such loss which

shall be carried to each of the other taxable years

shall be the excess, if any, of the amount of such loss

over the sum of the deductions for carryback or

carryover of such loss allowable for each of the prior

taxable years to which such loss may be carried.

(b) Any loss determined under subsection (a) of this

Section must be carried back or carried forward in the same

manner for purposes of subsections (a) and (b) of Section 201

of this Act as for purposes of subsections (c) and (d) of

Section 201 of this Act.

(c) Notwithstanding any other provision of this Act, for

each taxable year ending on or after December 31, 2008, for

purposes of computing the loss for the taxable year under

subsection (a) of this Section and the deduction taken into

account for the taxable year for a net operating loss

carryover under paragraphs (1), (2), and (3) of subsection (a)

of this Section, the loss and net operating loss carryover

shall be reduced in an amount equal to the reduction to the net

operating loss and net operating loss carryover to the taxable

year, respectively, required under Section 108(b)(2)(A) of the

Internal Revenue Code, multiplied by a fraction, the numerator

of which is the amount of discharge of indebtedness income

that is excluded from gross income for the taxable year (but

only if the taxable year ends on or after December 31, 2008)

under Section 108(a) of the Internal Revenue Code and that

would have been allocated and apportioned to this State under

Article 3 of this Act but for that exclusion, and the

denominator of which is the total amount of discharge of

indebtedness income excluded from gross income under Section

108(a) of the Internal Revenue Code for the taxable year. The

reduction required under this subsection (c) shall be made

after the determination of Illinois net income for the taxable

year in which the indebtedness is discharged.

(d) In the case of a corporation (other than a Subchapter S

corporation), no carryover deduction shall be allowed under

this Section for any taxable year ending after December 31,

2010 and prior to December 31, 2012, and no carryover

deduction shall exceed $100,000 for any taxable year ending on

or after December 31, 2012 and prior to December 31, 2014 and

for any taxable year ending on or after December 31, 2021 and

prior to December 31, 2024; provided that, for purposes of

determining the taxable years to which a net loss may be

carried under subsection (a) of this Section, no taxable year

for which a deduction is disallowed under this subsection, or

for which the deduction would exceed $100,000 if not for this

subsection, shall be counted.

(e) In the case of a residual interest holder in a real

estate mortgage investment conduit subject to Section 860E of

the Internal Revenue Code, the net loss in subsection (a)

shall be equal to:

(1) the amount computed under subsection (a), without

regard to this subsection (e), or if that amount is

positive, zero;

(2) minus an amount equal to the amount computed under

subsection (a), without regard to this subsection (e),

minus the amount that would be computed under subsection

(a) if the taxpayer's federal taxable income were computed

without regard to Section 860E of the Internal Revenue

Code and without regard to this subsection (e).

The modification in this subsection (e) is exempt from the

provisions of Section 250.

(Source: P.A. 96-1496, eff. 1-13-11; 97-507, eff. 8-23-11;

97-636, eff. 6-1-12.)

(35 ILCS 5/214)

Sec. 214. Tax credit for affordable housing donations.

(a) Beginning with taxable years ending on or after

December 31, 2001 and until the taxable year ending on

December 31, 2026 December 31, 2021, a taxpayer who makes a

donation under Section 7.28 of the Illinois Housing

Development Act is entitled to a credit against the tax

imposed by subsections (a) and (b) of Section 201 in an amount

equal to 50% of the value of the donation. Partners,

shareholders of subchapter S corporations, and owners of

limited liability companies (if the limited liability company

is treated as a partnership for purposes of federal and State

income taxation) are entitled to a credit under this Section

to be determined in accordance with the determination of

income and distributive share of income under Sections 702 and

703 and subchapter S of the Internal Revenue Code. Persons or

entities not subject to the tax imposed by subsections (a) and

(b) of Section 201 and who make a donation under Section 7.28

of the Illinois Housing Development Act are entitled to a

credit as described in this subsection and may transfer that

credit as described in subsection (c).

(b) If the amount of the credit exceeds the tax liability

for the year, the excess may be carried forward and applied to

the tax liability of the 5 taxable years following the excess

credit year. The tax credit shall be applied to the earliest

year for which there is a tax liability. If there are credits

for more than one year that are available to offset a

liability, the earlier credit shall be applied first.

(c) The transfer of the tax credit allowed under this

Section may be made (i) to the purchaser of land that has been

designated solely for affordable housing projects in

accordance with the Illinois Housing Development Act or (ii)

to another donor who has also made a donation in accordance

with Section 7.28 of the Illinois Housing Development Act.

(d) A taxpayer claiming the credit provided by this

Section must maintain and record any information that the

Department may require by regulation regarding the project for

which the credit is claimed. When claiming the credit provided

by this Section, the taxpayer must provide information

regarding the taxpayer's donation to the project under the

Illinois Housing Development Act.

(Source: P.A. 99-915, eff. 12-20-16.)

(35 ILCS 5/220)

Sec. 220. Angel investment credit.

(a) As used in this Section:

"Applicant" means a corporation, partnership, limited

liability company, or a natural person that makes an

investment in a qualified new business venture. The term

"applicant" does not include (i) a corporation, partnership,

limited liability company, or a natural person who has a

direct or indirect ownership interest of at least 51% in the

profits, capital, or value of the qualified new business

venture receiving the investment or (ii) a related member.

"Claimant" means an applicant certified by the Department

who files a claim for a credit under this Section.

"Department" means the Department of Commerce and Economic

Opportunity.

"Investment" means money (or its equivalent) given to a

qualified new business venture, at a risk of loss, in

consideration for an equity interest of the qualified new

business venture. The Department may adopt rules to permit

certain forms of contingent equity investments to be

considered eligible for a tax credit under this Section.

"Qualified new business venture" means a business that is

registered with the Department under this Section.

"Related member" means a person that, with respect to the

applicant, is any one of the following:

(1) An individual, if the individual and the members

of the individual's family (as defined in Section 318 of

the Internal Revenue Code) own directly, indirectly,

beneficially, or constructively, in the aggregate, at

least 50% of the value of the outstanding profits,

capital, stock, or other ownership interest in the

qualified new business venture that is the recipient of

the applicant's investment.

(2) A partnership, estate, or trust and any partner or

beneficiary, if the partnership, estate, or trust and its

partners or beneficiaries own directly, indirectly,

beneficially, or constructively, in the aggregate, at

least 50% of the profits, capital, stock, or other

ownership interest in the qualified new business venture

that is the recipient of the applicant's investment.

(3) A corporation, and any party related to the

corporation in a manner that would require an attribution

of stock from the corporation under the attribution rules

of Section 318 of the Internal Revenue Code, if the

applicant and any other related member own, in the

aggregate, directly, indirectly, beneficially, or

constructively, at least 50% of the value of the

outstanding stock of the qualified new business venture

that is the recipient of the applicant's investment.

(4) A corporation and any party related to that

corporation in a manner that would require an attribution

of stock from the corporation to the party or from the

party to the corporation under the attribution rules of

Section 318 of the Internal Revenue Code, if the

corporation and all such related parties own, in the

aggregate, at least 50% of the profits, capital, stock, or

other ownership interest in the qualified new business

venture that is the recipient of the applicant's

investment.

(5) A person to or from whom there is attribution of

ownership of stock in the qualified new business venture

that is the recipient of the applicant's investment in

accordance with Section 1563(e) of the Internal Revenue

Code, except that for purposes of determining whether a

person is a related member under this paragraph, "20%"

shall be substituted for "5%" whenever "5%" appears in

Section 1563(e) of the Internal Revenue Code.

(b) For taxable years beginning after December 31, 2010,

and ending on or before December 31, 2026 December 31, 2021,

subject to the limitations provided in this Section, a

claimant may claim, as a credit against the tax imposed under

subsections (a) and (b) of Section 201 of this Act, an amount

equal to 25% of the claimant's investment made directly in a

qualified new business venture. In order for an investment in

a qualified new business venture to be eligible for tax

credits, the business must have applied for and received

certification under subsection (e) for the taxable year in

which the investment was made prior to the date on which the

investment was made. The credit under this Section may not

exceed the taxpayer's Illinois income tax liability for the

taxable year. If the amount of the credit exceeds the tax

liability for the year, the excess may be carried forward and

applied to the tax liability of the 5 taxable years following

the excess credit year. The credit shall be applied to the

earliest year for which there is a tax liability. If there are

credits from more than one tax year that are available to

offset a liability, the earlier credit shall be applied first.

In the case of a partnership or Subchapter S Corporation, the

credit is allowed to the partners or shareholders in

accordance with the determination of income and distributive

share of income under Sections 702 and 704 and Subchapter S of

the Internal Revenue Code.

(c) The minimum amount an applicant must invest in any

single qualified new business venture in order to be eligible

for a credit under this Section is $10,000. The maximum amount

of an applicant's total investment made in any single

qualified new business venture that may be used as the basis

for a credit under this Section is $2,000,000.

(d) The Department shall implement a program to certify an

applicant for an angel investment credit. Upon satisfactory

review, the Department shall issue a tax credit certificate

stating the amount of the tax credit to which the applicant is

entitled. The Department shall annually certify that: (i) each

qualified new business venture that receives an angel

investment under this Section has maintained a minimum

employment threshold, as defined by rule, in the State (and

continues to maintain a minimum employment threshold in the

State for a period of no less than 3 years from the issue date

of the last tax credit certificate issued by the Department

with respect to such business pursuant to this Section); and

(ii) the claimant's investment has been made and remains,

except in the event of a qualifying liquidity event, in the

qualified new business venture for no less than 3 years.

If an investment for which a claimant is allowed a credit

under subsection (b) is held by the claimant for less than 3

years, other than as a result of a permitted sale of the

investment to person who is not a related member, the claimant

shall pay to the Department of Revenue, in the manner

prescribed by the Department of Revenue, the aggregate amount

of the disqualified credits that the claimant received related

to the subject investment.

If the Department determines that a qualified new business

venture failed to maintain a minimum employment threshold in

the State through the date which is 3 years from the issue date

of the last tax credit certificate issued by the Department

with respect to the subject business pursuant to this Section,

the claimant or claimants shall pay to the Department of

Revenue, in the manner prescribed by the Department of

Revenue, the aggregate amount of the disqualified credits that

claimant or claimants received related to investments in that

business.

(e) The Department shall implement a program to register

qualified new business ventures for purposes of this Section.

A business desiring registration under this Section shall be

required to submit a full and complete application to the

Department. A submitted application shall be effective only

for the taxable year in which it is submitted, and a business

desiring registration under this Section shall be required to

submit a separate application in and for each taxable year for

which the business desires registration. Further, if at any

time prior to the acceptance of an application for

registration under this Section by the Department one or more

events occurs which makes the information provided in that

application materially false or incomplete (in whole or in

part), the business shall promptly notify the Department of

the same. Any failure of a business to promptly provide the

foregoing information to the Department may, at the discretion

of the Department, result in a revocation of a previously

approved application for that business, or disqualification of

the business from future registration under this Section, or

both. The Department may register the business only if all of

the following conditions are satisfied:

(1) it has its principal place of business in this

State;

(2) at least 51% of the employees employed by the

business are employed in this State;

(3) the business has the potential for increasing jobs

in this State, increasing capital investment in this

State, or both, as determined by the Department, and

either of the following apply:

(A) it is principally engaged in innovation in any

of the following: manufacturing; biotechnology;

nanotechnology; communications; agricultural

sciences; clean energy creation or storage technology;

processing or assembling products, including medical

devices, pharmaceuticals, computer software, computer

hardware, semiconductors, other innovative technology

products, or other products that are produced using

manufacturing methods that are enabled by applying

proprietary technology; or providing services that are

enabled by applying proprietary technology; or

(B) it is undertaking pre-commercialization

activity related to proprietary technology that

includes conducting research, developing a new product

or business process, or developing a service that is

principally reliant on applying proprietary

technology;

(4) it is not principally engaged in real estate

development, insurance, banking, lending, lobbying,

political consulting, professional services provided by

attorneys, accountants, business consultants, physicians,

or health care consultants, wholesale or retail trade,

leisure, hospitality, transportation, or construction,

except construction of power production plants that derive

energy from a renewable energy resource, as defined in

Section 1 of the Illinois Power Agency Act;

(5) at the time it is first certified:

(A) it has fewer than 100 employees;

(B) it has been in operation in Illinois for not

more than 10 consecutive years prior to the year of

certification; and

(C) it has received not more than $10,000,000 in

aggregate investments;

(5.1) it agrees to maintain a minimum employment

threshold in the State of Illinois prior to the date which

is 3 years from the issue date of the last tax credit

certificate issued by the Department with respect to that

business pursuant to this Section;

(6) (blank); and

(7) it has received not more than $4,000,000 in

investments that qualified for tax credits under this

Section.

(f) The Department, in consultation with the Department of

Revenue, shall adopt rules to administer this Section. The

aggregate amount of the tax credits that may be claimed under

this Section for investments made in qualified new business

ventures shall be limited at $10,000,000 per calendar year, of

which $500,000 shall be reserved for investments made in

qualified new business ventures which are minority-owned

businesses, women-owned businesses, or businesses owned by a

person with a disability (as those terms are used and defined

in the Business Enterprise for Minorities, Women, and Persons

with Disabilities Act), and an additional $500,000 shall be

reserved for investments made in qualified new business

ventures with their principal place of business in counties

with a population of not more than 250,000. The foregoing

annual allowable amounts shall be allocated by the Department,

on a per calendar quarter basis and prior to the commencement

of each calendar year, in such proportion as determined by the

Department, provided that: (i) the amount initially allocated

by the Department for any one calendar quarter shall not

exceed 35% of the total allowable amount; (ii) any portion of

the allocated allowable amount remaining unused as of the end

of any of the first 3 calendar quarters of a given calendar

year shall be rolled into, and added to, the total allocated

amount for the next available calendar quarter; and (iii) the

reservation of tax credits for investments in minority-owned

businesses, women-owned businesses, businesses owned by a

person with a disability, and in businesses in counties with a

population of not more than 250,000 is limited to the first 3

calendar quarters of a given calendar year, after which they

may be claimed by investors in any qualified new business

venture.

(g) A claimant may not sell or otherwise transfer a credit

awarded under this Section to another person.

(h) On or before March 1 of each year, the Department shall

report to the Governor and to the General Assembly on the tax

credit certificates awarded under this Section for the prior

calendar year.

(1) This report must include, for each tax credit

certificate awarded:

(A) the name of the claimant and the amount of

credit awarded or allocated to that claimant;

(B) the name and address (including the county) of

the qualified new business venture that received the

investment giving rise to the credit, the North

American Industry Classification System (NAICS) code

applicable to that qualified new business venture, and

the number of employees of the qualified new business

venture; and

(C) the date of approval by the Department of each

claimant's tax credit certificate.

(2) The report must also include:

(A) the total number of applicants and the total

number of claimants, including the amount of each tax

credit certificate awarded to a claimant under this

Section in the prior calendar year;

(B) the total number of applications from

businesses seeking registration under this Section,

the total number of new qualified business ventures

registered by the Department, and the aggregate amount

of investment upon which tax credit certificates were

issued in the prior calendar year; and

(C) the total amount of tax credit certificates

sought by applicants, the amount of each tax credit

certificate issued to a claimant, the aggregate amount

of all tax credit certificates issued in the prior

calendar year and the aggregate amount of tax credit

certificates issued as authorized under this Section

for all calendar years.

(i) For each business seeking registration under this

Section after December 31, 2016, the Department shall require

the business to include in its application the North American

Industry Classification System (NAICS) code applicable to the

business and the number of employees of the business at the

time of application. Each business registered by the

Department as a qualified new business venture that receives

an investment giving rise to the issuance of a tax credit

certificate pursuant to this Section shall, for each of the 3

years following the issue date of the last tax credit

certificate issued by the Department with respect to such

business pursuant to this Section, report to the Department

the following:

(1) the number of employees and the location at which

those employees are employed, both as of the end of each

year;

(2) the amount of additional new capital investment

raised as of the end of each year, if any; and

(3) the terms of any liquidity event occurring during

such year; for the purposes of this Section, a "liquidity

event" means any event that would be considered an exit

for an illiquid investment, including any event that

allows the equity holders of the business (or any material

portion thereof) to cash out some or all of their

respective equity interests.

(Source: P.A. 100-328, eff. 1-1-18; 100-686, eff. 1-1-19;

100-863, eff. 8-14-18; 101-81, eff. 7-12-19.)

(35 ILCS 5/221)

Sec. 221. Rehabilitation costs; qualified historic

properties; River Edge Redevelopment Zone.

(a) For taxable years that begin on or after January 1,

2012 and begin prior to January 1, 2018, there shall be allowed

a tax credit against the tax imposed by subsections (a) and (b)

of Section 201 of this Act in an amount equal to 25% of

qualified expenditures incurred by a qualified taxpayer during

the taxable year in the restoration and preservation of a

qualified historic structure located in a River Edge

Redevelopment Zone pursuant to a qualified rehabilitation

plan, provided that the total amount of such expenditures (i)

must equal $5,000 or more and (ii) must exceed 50% of the

purchase price of the property.

(a-1) For taxable years that begin on or after January 1,

2018 and end prior to January 1, 2027 January 1, 2022, there

shall be allowed a tax credit against the tax imposed by

subsections (a) and (b) of Section 201 of this Act in an

aggregate amount equal to 25% of qualified expenditures

incurred by a qualified taxpayer in the restoration and

preservation of a qualified historic structure located in a

River Edge Redevelopment Zone pursuant to a qualified

rehabilitation plan, provided that the total amount of such

expenditures must (i) equal $5,000 or more and (ii) exceed the

adjusted basis of the qualified historic structure on the

first day the qualified rehabilitation plan begins. For any

rehabilitation project, regardless of duration or number of

phases, the project's compliance with the foregoing provisions

(i) and (ii) shall be determined based on the aggregate amount

of qualified expenditures for the entire project and may

include expenditures incurred under subsection (a), this

subsection, or both subsection (a) and this subsection. If the

qualified rehabilitation plan spans multiple years, the

aggregate credit for the entire project shall be allowed in

the last taxable year, except for phased rehabilitation

projects, which may receive credits upon completion of each

phase. Before obtaining the first phased credit: (A) the total

amount of such expenditures must meet the requirements of

provisions (i) and (ii) of this subsection; (B) the

rehabilitated portion of the qualified historic structure must

be placed in service; and (C) the requirements of subsection

(b) must be met.

(a-2) For taxable years beginning on or after January 1,

2021 and ending prior to January 1, 2027 January 1, 2022, there

shall be allowed a tax credit against the tax imposed by

subsections (a) and (b) of Section 201 as provided in Section

10-10.3 of the River Edge Redevelopment Zone Act. The credit

allowed under this subsection (a-2) shall apply only to

taxpayers that make a capital investment of at least

$1,000,000 in a qualified rehabilitation plan.

The credit or credits may not reduce the taxpayer's

liability to less than zero. If the amount of the credit or

credits exceeds the taxpayer's liability, the excess may be

carried forward and applied against the taxpayer's liability

in succeeding calendar years in the manner provided under

paragraph (4) of Section 211 of this Act. The credit or credits

shall be applied to the earliest year for which there is a tax

liability. If there are credits from more than one taxable

year that are available to offset a liability, the earlier

credit shall be applied first.

For partners, shareholders of Subchapter S corporations,

and owners of limited liability companies, if the liability

company is treated as a partnership for the purposes of

federal and State income taxation, there shall be allowed a

credit under this Section to be determined in accordance with

the determination of income and distributive share of income

under Sections 702 and 704 and Subchapter S of the Internal

Revenue Code.

The total aggregate amount of credits awarded under the

Blue Collar Jobs Act (Article 20 of this amendatory Act of the

101st General Assembly) shall not exceed $20,000,000 in any

State fiscal year.

(b) To obtain a tax credit pursuant to this Section, the

taxpayer must apply with the Department of Natural Resources.

The Department of Natural Resources shall determine the amount

of eligible rehabilitation costs and expenses in addition to

the amount of the River Edge construction jobs credit within

45 days of receipt of a complete application. The taxpayer

must submit a certification of costs prepared by an

independent certified public accountant that certifies (i) the

project expenses, (ii) whether those expenses are qualified

expenditures, and (iii) that the qualified expenditures exceed

the adjusted basis of the qualified historic structure on the

first day the qualified rehabilitation plan commenced. The

Department of Natural Resources is authorized, but not

required, to accept this certification of costs to determine

the amount of qualified expenditures and the amount of the

credit. The Department of Natural Resources shall provide

guidance as to the minimum standards to be followed in the

preparation of such certification. The Department of Natural

Resources and the National Park Service shall determine

whether the rehabilitation is consistent with the United

States Secretary of the Interior's Standards for

Rehabilitation.

(b-1) Upon completion of the project and approval of the

complete application, the Department of Natural Resources

shall issue a single certificate in the amount of the eligible

credits equal to 25% of qualified expenditures incurred during

the eligible taxable years, as defined in subsections (a) and

(a-1), excepting any credits awarded under subsection (a)

prior to January 1, 2019 (the effective date of Public Act

100-629) and any phased credits issued prior to the eligible

taxable year under subsection (a-1). At the time the

certificate is issued, an issuance fee up to the maximum

amount of 2% of the amount of the credits issued by the

certificate may be collected from the applicant to administer

the provisions of this Section. If collected, this issuance

fee shall be deposited into the Historic Property

Administrative Fund, a special fund created in the State

treasury. Subject to appropriation, moneys in the Historic

Property Administrative Fund shall be provided to the

Department of Natural Resources as reimbursement for the costs

associated with administering this Section.

(c) The taxpayer must attach the certificate to the tax

return on which the credits are to be claimed. The tax credit

under this Section may not reduce the taxpayer's liability to

less than zero. If the amount of the credit exceeds the tax

liability for the year, the excess credit may be carried

forward and applied to the tax liability of the 5 taxable years

following the excess credit year.

(c-1) Subject to appropriation, moneys in the Historic

Property Administrative Fund shall be used, on a biennial

basis beginning at the end of the second fiscal year after

January 1, 2019 (the effective date of Public Act 100-629), to

hire a qualified third party to prepare a biennial report to

assess the overall economic impact to the State from the

qualified rehabilitation projects under this Section completed

in that year and in previous years. The overall economic

impact shall include at least: (1) the direct and indirect or

induced economic impacts of completed projects; (2) temporary,

permanent, and construction jobs created; (3) sales, income,

and property tax generation before, during construction, and

after completion; and (4) indirect neighborhood impact after

completion. The report shall be submitted to the Governor and

the General Assembly. The report to the General Assembly shall

be filed with the Clerk of the House of Representatives and the

Secretary of the Senate in electronic form only, in the manner

that the Clerk and the Secretary shall direct.

(c-2) The Department of Natural Resources may adopt rules

to implement this Section in addition to the rules expressly

authorized in this Section.

(d) As used in this Section, the following terms have the

following meanings.

"Phased rehabilitation" means a project that is completed

in phases, as defined under Section 47 of the federal Internal

Revenue Code and pursuant to National Park Service regulations

at 36 C.F.R. 67.

"Placed in service" means the date when the property is

placed in a condition or state of readiness and availability

for a specifically assigned function as defined under Section

47 of the federal Internal Revenue Code and federal Treasury

Regulation Sections 1.46 and 1.48.

"Qualified expenditure" means all the costs and expenses

defined as qualified rehabilitation expenditures under Section

47 of the federal Internal Revenue Code that were incurred in

connection with a qualified historic structure.

"Qualified historic structure" means a certified historic

structure as defined under Section 47(c)(3) of the federal

Internal Revenue Code.

"Qualified rehabilitation plan" means a project that is

approved by the Department of Natural Resources and the

National Park Service as being consistent with the United

States Secretary of the Interior's Standards for

Rehabilitation.

"Qualified taxpayer" means the owner of the qualified

historic structure or any other person who qualifies for the

federal rehabilitation credit allowed by Section 47 of the

federal Internal Revenue Code with respect to that qualified

historic structure. Partners, shareholders of subchapter S

corporations, and owners of limited liability companies (if

the limited liability company is treated as a partnership for

purposes of federal and State income taxation) are entitled to

a credit under this Section to be determined in accordance

with the determination of income and distributive share of

income under Sections 702 and 703 and subchapter S of the

Internal Revenue Code, provided that credits granted to a

partnership, a limited liability company taxed as a

partnership, or other multiple owners of property shall be

passed through to the partners, members, or owners

respectively on a pro rata basis or pursuant to an executed

agreement among the partners, members, or owners documenting

any alternate distribution method.

(Source: P.A. 100-236, eff. 8-18-17; 100-629, eff. 1-1-19;

100-695, eff. 8-3-18; 101-9, eff. 6-5-19; 101-81, eff.

7-12-19.)

(35 ILCS 5/222)

Sec. 222. Live theater production credit.

(a) For tax years beginning on or after January 1, 2012 and

beginning prior to January 1, 2027 January 1, 2022, a taxpayer

who has received a tax credit award under the Live Theater

Production Tax Credit Act is entitled to a credit against the

taxes imposed under subsections (a) and (b) of Section 201 of

this Act in an amount determined under that Act by the

Department of Commerce and Economic Opportunity.

(b) If the taxpayer is a partnership, limited liability

partnership, limited liability company, or Subchapter S

corporation, the tax credit award is allowed to the partners,

unit holders, or shareholders in accordance with the

determination of income and distributive share of income under

Sections 702 and 704 and Subchapter S of the Internal Revenue

Code.

(c) A sale, assignment, or transfer of the tax credit

award may be made by the taxpayer earning the credit within one

year after the credit is awarded in accordance with rules

adopted by the Department of Commerce and Economic

Opportunity.

(d) The Department of Revenue, in cooperation with the

Department of Commerce and Economic Opportunity, shall adopt

rules to enforce and administer the provisions of this

Section.

(e) The tax credit award may not be carried back. If the

amount of the credit exceeds the tax liability for the year,

the excess may be carried forward and applied to the tax

liability of the 5 tax years following the excess credit year.

The tax credit award shall be applied to the earliest year for

which there is a tax liability. If there are credits from more

than one tax year that are available to offset liability, the

earlier credit shall be applied first. In no event may a credit

under this Section reduce the taxpayer's liability to less

than zero.

(Source: P.A. 100-415, eff. 1-1-18.)

Section 30-15. The Use Tax Act is amended by changing

Section 3-5 as follows:

(35 ILCS 105/3-5)

Sec. 3-5. Exemptions. Use of the following tangible

personal property is exempt from the tax imposed by this Act:

(1) Personal property purchased from a corporation,

society, association, foundation, institution, or

organization, other than a limited liability company, that is

organized and operated as a not-for-profit service enterprise

for the benefit of persons 65 years of age or older if the

personal property was not purchased by the enterprise for the

purpose of resale by the enterprise.

(2) Personal property purchased by a not-for-profit

Illinois county fair association for use in conducting,

operating, or promoting the county fair.

(3) Personal property purchased by a not-for-profit arts

or cultural organization that establishes, by proof required

by the Department by rule, that it has received an exemption

under Section 501(c)(3) of the Internal Revenue Code and that

is organized and operated primarily for the presentation or

support of arts or cultural programming, activities, or

services. These organizations include, but are not limited to,

music and dramatic arts organizations such as symphony

orchestras and theatrical groups, arts and cultural service

organizations, local arts councils, visual arts organizations,

and media arts organizations. On and after July 1, 2001 (the

effective date of Public Act 92-35), however, an entity

otherwise eligible for this exemption shall not make tax-free

purchases unless it has an active identification number issued

by the Department.

(4) Personal property purchased by a governmental body, by

a corporation, society, association, foundation, or

institution organized and operated exclusively for charitable,

religious, or educational purposes, or by a not-for-profit

corporation, society, association, foundation, institution, or

organization that has no compensated officers or employees and

that is organized and operated primarily for the recreation of

persons 55 years of age or older. A limited liability company

may qualify for the exemption under this paragraph only if the

limited liability company is organized and operated

exclusively for educational purposes. On and after July 1,

1987, however, no entity otherwise eligible for this exemption

shall make tax-free purchases unless it has an active

exemption identification number issued by the Department.

(5) Until July 1, 2003, a passenger car that is a

replacement vehicle to the extent that the purchase price of

the car is subject to the Replacement Vehicle Tax.

(6) Until July 1, 2003 and beginning again on September 1,

2004 through August 30, 2014, graphic arts machinery and

equipment, including repair and replacement parts, both new

and used, and including that manufactured on special order,

certified by the purchaser to be used primarily for graphic

arts production, and including machinery and equipment

purchased for lease. Equipment includes chemicals or chemicals

acting as catalysts but only if the chemicals or chemicals

acting as catalysts effect a direct and immediate change upon

a graphic arts product. Beginning on July 1, 2017, graphic

arts machinery and equipment is included in the manufacturing

and assembling machinery and equipment exemption under

paragraph (18).

(7) Farm chemicals.

(8) Legal tender, currency, medallions, or gold or silver

coinage issued by the State of Illinois, the government of the

United States of America, or the government of any foreign

country, and bullion.

(9) Personal property purchased from a teacher-sponsored

student organization affiliated with an elementary or

secondary school located in Illinois.

(10) A motor vehicle that is used for automobile renting,

as defined in the Automobile Renting Occupation and Use Tax

Act.

(11) Farm machinery and equipment, both new and used,

including that manufactured on special order, certified by the

purchaser to be used primarily for production agriculture or

State or federal agricultural programs, including individual

replacement parts for the machinery and equipment, including

machinery and equipment purchased for lease, and including

implements of husbandry defined in Section 1-130 of the

Illinois Vehicle Code, farm machinery and agricultural

chemical and fertilizer spreaders, and nurse wagons required

to be registered under Section 3-809 of the Illinois Vehicle

Code, but excluding other motor vehicles required to be

registered under the Illinois Vehicle Code. Horticultural

polyhouses or hoop houses used for propagating, growing, or

overwintering plants shall be considered farm machinery and

equipment under this item (11). Agricultural chemical tender

tanks and dry boxes shall include units sold separately from a

motor vehicle required to be licensed and units sold mounted

on a motor vehicle required to be licensed if the selling price

of the tender is separately stated.

Farm machinery and equipment shall include precision

farming equipment that is installed or purchased to be

installed on farm machinery and equipment including, but not

limited to, tractors, harvesters, sprayers, planters, seeders,

or spreaders. Precision farming equipment includes, but is not

limited to, soil testing sensors, computers, monitors,

software, global positioning and mapping systems, and other

such equipment.

Farm machinery and equipment also includes computers,

sensors, software, and related equipment used primarily in the

computer-assisted operation of production agriculture

facilities, equipment, and activities such as, but not limited

to, the collection, monitoring, and correlation of animal and

crop data for the purpose of formulating animal diets and

agricultural chemicals. This item (11) is exempt from the

provisions of Section 3-90.

(12) Until June 30, 2013, fuel and petroleum products sold

to or used by an air common carrier, certified by the carrier

to be used for consumption, shipment, or storage in the

conduct of its business as an air common carrier, for a flight

destined for or returning from a location or locations outside

the United States without regard to previous or subsequent

domestic stopovers.

Beginning July 1, 2013, fuel and petroleum products sold

to or used by an air carrier, certified by the carrier to be

used for consumption, shipment, or storage in the conduct of

its business as an air common carrier, for a flight that (i) is

engaged in foreign trade or is engaged in trade between the

United States and any of its possessions and (ii) transports

at least one individual or package for hire from the city of

origination to the city of final destination on the same

aircraft, without regard to a change in the flight number of

that aircraft.

(13) Proceeds of mandatory service charges separately

stated on customers' bills for the purchase and consumption of

food and beverages purchased at retail from a retailer, to the

extent that the proceeds of the service charge are in fact

turned over as tips or as a substitute for tips to the

employees who participate directly in preparing, serving,

hosting or cleaning up the food or beverage function with

respect to which the service charge is imposed.

(14) Until July 1, 2003, oil field exploration, drilling,

and production equipment, including (i) rigs and parts of

rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)

pipe and tubular goods, including casing and drill strings,

(iii) pumps and pump-jack units, (iv) storage tanks and flow

lines, (v) any individual replacement part for oil field

exploration, drilling, and production equipment, and (vi)

machinery and equipment purchased for lease; but excluding

motor vehicles required to be registered under the Illinois

Vehicle Code.

(15) Photoprocessing machinery and equipment, including

repair and replacement parts, both new and used, including

that manufactured on special order, certified by the purchaser

to be used primarily for photoprocessing, and including

photoprocessing machinery and equipment purchased for lease.

(16) Until July 1, 2023, coal and aggregate exploration,

mining, off-highway hauling, processing, maintenance, and

reclamation equipment, including replacement parts and

equipment, and including equipment purchased for lease, but

excluding motor vehicles required to be registered under the

Illinois Vehicle Code. The changes made to this Section by

Public Act 97-767 apply on and after July 1, 2003, but no claim

for credit or refund is allowed on or after August 16, 2013

(the effective date of Public Act 98-456) for such taxes paid

during the period beginning July 1, 2003 and ending on August

16, 2013 (the effective date of Public Act 98-456).

(17) Until July 1, 2003, distillation machinery and

equipment, sold as a unit or kit, assembled or installed by the

retailer, certified by the user to be used only for the

production of ethyl alcohol that will be used for consumption

as motor fuel or as a component of motor fuel for the personal

use of the user, and not subject to sale or resale.

(18) Manufacturing and assembling machinery and equipment

used primarily in the process of manufacturing or assembling

tangible personal property for wholesale or retail sale or

lease, whether that sale or lease is made directly by the

manufacturer or by some other person, whether the materials

used in the process are owned by the manufacturer or some other

person, or whether that sale or lease is made apart from or as

an incident to the seller's engaging in the service occupation

of producing machines, tools, dies, jigs, patterns, gauges, or

other similar items of no commercial value on special order

for a particular purchaser. The exemption provided by this

paragraph (18) includes production related tangible personal

property, as defined in Section 3-50, purchased on or after

July 1, 2019. The exemption provided by this paragraph (18)

does not include machinery and equipment used in (i) the

generation of electricity for wholesale or retail sale; (ii)

the generation or treatment of natural or artificial gas for

wholesale or retail sale that is delivered to customers

through pipes, pipelines, or mains; or (iii) the treatment of

water for wholesale or retail sale that is delivered to

customers through pipes, pipelines, or mains. The provisions

of Public Act 98-583 are declaratory of existing law as to the

meaning and scope of this exemption. Beginning on July 1,

2017, the exemption provided by this paragraph (18) includes,

but is not limited to, graphic arts machinery and equipment,

as defined in paragraph (6) of this Section.

(19) Personal property delivered to a purchaser or

purchaser's donee inside Illinois when the purchase order for

that personal property was received by a florist located

outside Illinois who has a florist located inside Illinois

deliver the personal property.

(20) Semen used for artificial insemination of livestock

for direct agricultural production.

(21) Horses, or interests in horses, registered with and

meeting the requirements of any of the Arabian Horse Club

Registry of America, Appaloosa Horse Club, American Quarter

Horse Association, United States Trotting Association, or

Jockey Club, as appropriate, used for purposes of breeding or

racing for prizes. This item (21) is exempt from the

provisions of Section 3-90, and the exemption provided for

under this item (21) applies for all periods beginning May 30,

1995, but no claim for credit or refund is allowed on or after

January 1, 2008 for such taxes paid during the period

beginning May 30, 2000 and ending on January 1, 2008.

(22) Computers and communications equipment utilized for

any hospital purpose and equipment used in the diagnosis,

analysis, or treatment of hospital patients purchased by a

lessor who leases the equipment, under a lease of one year or

longer executed or in effect at the time the lessor would

otherwise be subject to the tax imposed by this Act, to a

hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. If the equipment is leased

in a manner that does not qualify for this exemption or is used

in any other non-exempt manner, the lessor shall be liable for

the tax imposed under this Act or the Service Use Tax Act, as

the case may be, based on the fair market value of the property

at the time the non-qualifying use occurs. No lessor shall

collect or attempt to collect an amount (however designated)

that purports to reimburse that lessor for the tax imposed by

this Act or the Service Use Tax Act, as the case may be, if the

tax has not been paid by the lessor. If a lessor improperly

collects any such amount from the lessee, the lessee shall

have a legal right to claim a refund of that amount from the

lessor. If, however, that amount is not refunded to the lessee

for any reason, the lessor is liable to pay that amount to the

Department.

(23) Personal property purchased by a lessor who leases

the property, under a lease of one year or longer executed or

in effect at the time the lessor would otherwise be subject to

the tax imposed by this Act, to a governmental body that has

been issued an active sales tax exemption identification

number by the Department under Section 1g of the Retailers'

Occupation Tax Act. If the property is leased in a manner that

does not qualify for this exemption or used in any other

non-exempt manner, the lessor shall be liable for the tax

imposed under this Act or the Service Use Tax Act, as the case

may be, based on the fair market value of the property at the

time the non-qualifying use occurs. No lessor shall collect or

attempt to collect an amount (however designated) that

purports to reimburse that lessor for the tax imposed by this

Act or the Service Use Tax Act, as the case may be, if the tax

has not been paid by the lessor. If a lessor improperly

collects any such amount from the lessee, the lessee shall

have a legal right to claim a refund of that amount from the

lessor. If, however, that amount is not refunded to the lessee

for any reason, the lessor is liable to pay that amount to the

Department.

(24) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is donated

for disaster relief to be used in a State or federally declared

disaster area in Illinois or bordering Illinois by a

manufacturer or retailer that is registered in this State to a

corporation, society, association, foundation, or institution

that has been issued a sales tax exemption identification

number by the Department that assists victims of the disaster

who reside within the declared disaster area.

(25) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is used in

the performance of infrastructure repairs in this State,

including but not limited to municipal roads and streets,

access roads, bridges, sidewalks, waste disposal systems,

water and sewer line extensions, water distribution and

purification facilities, storm water drainage and retention

facilities, and sewage treatment facilities, resulting from a

State or federally declared disaster in Illinois or bordering

Illinois when such repairs are initiated on facilities located

in the declared disaster area within 6 months after the

disaster.

(26) Beginning July 1, 1999, game or game birds purchased

at a "game breeding and hunting preserve area" as that term is

used in the Wildlife Code. This paragraph is exempt from the

provisions of Section 3-90.

(27) A motor vehicle, as that term is defined in Section

1-146 of the Illinois Vehicle Code, that is donated to a

corporation, limited liability company, society, association,

foundation, or institution that is determined by the

Department to be organized and operated exclusively for

educational purposes. For purposes of this exemption, "a

corporation, limited liability company, society, association,

foundation, or institution organized and operated exclusively

for educational purposes" means all tax-supported public

schools, private schools that offer systematic instruction in

useful branches of learning by methods common to public

schools and that compare favorably in their scope and

intensity with the course of study presented in tax-supported

schools, and vocational or technical schools or institutes

organized and operated exclusively to provide a course of

study of not less than 6 weeks duration and designed to prepare

individuals to follow a trade or to pursue a manual,

technical, mechanical, industrial, business, or commercial

occupation.

(28) Beginning January 1, 2000, personal property,

including food, purchased through fundraising events for the

benefit of a public or private elementary or secondary school,

a group of those schools, or one or more school districts if

the events are sponsored by an entity recognized by the school

district that consists primarily of volunteers and includes

parents and teachers of the school children. This paragraph

does not apply to fundraising events (i) for the benefit of

private home instruction or (ii) for which the fundraising

entity purchases the personal property sold at the events from

another individual or entity that sold the property for the

purpose of resale by the fundraising entity and that profits

from the sale to the fundraising entity. This paragraph is

exempt from the provisions of Section 3-90.

(29) Beginning January 1, 2000 and through December 31,

2001, new or used automatic vending machines that prepare and

serve hot food and beverages, including coffee, soup, and

other items, and replacement parts for these machines.

Beginning January 1, 2002 and through June 30, 2003, machines

and parts for machines used in commercial, coin-operated

amusement and vending business if a use or occupation tax is

paid on the gross receipts derived from the use of the

commercial, coin-operated amusement and vending machines. This

paragraph is exempt from the provisions of Section 3-90.

(30) Beginning January 1, 2001 and through June 30, 2016,

food for human consumption that is to be consumed off the

premises where it is sold (other than alcoholic beverages,

soft drinks, and food that has been prepared for immediate

consumption) and prescription and nonprescription medicines,

drugs, medical appliances, and insulin, urine testing

materials, syringes, and needles used by diabetics, for human

use, when purchased for use by a person receiving medical

assistance under Article V of the Illinois Public Aid Code who

resides in a licensed long-term care facility, as defined in

the Nursing Home Care Act, or in a licensed facility as defined

in the ID/DD Community Care Act, the MC/DD Act, or the

Specialized Mental Health Rehabilitation Act of 2013.

(31) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), computers and communications equipment

utilized for any hospital purpose and equipment used in the

diagnosis, analysis, or treatment of hospital patients

purchased by a lessor who leases the equipment, under a lease

of one year or longer executed or in effect at the time the

lessor would otherwise be subject to the tax imposed by this

Act, to a hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. If the equipment is leased

in a manner that does not qualify for this exemption or is used

in any other nonexempt manner, the lessor shall be liable for

the tax imposed under this Act or the Service Use Tax Act, as

the case may be, based on the fair market value of the property

at the time the nonqualifying use occurs. No lessor shall

collect or attempt to collect an amount (however designated)

that purports to reimburse that lessor for the tax imposed by

this Act or the Service Use Tax Act, as the case may be, if the

tax has not been paid by the lessor. If a lessor improperly

collects any such amount from the lessee, the lessee shall

have a legal right to claim a refund of that amount from the

lessor. If, however, that amount is not refunded to the lessee

for any reason, the lessor is liable to pay that amount to the

Department. This paragraph is exempt from the provisions of

Section 3-90.

(32) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), personal property purchased by a lessor

who leases the property, under a lease of one year or longer

executed or in effect at the time the lessor would otherwise be

subject to the tax imposed by this Act, to a governmental body

that has been issued an active sales tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. If the property is leased

in a manner that does not qualify for this exemption or used in

any other nonexempt manner, the lessor shall be liable for the

tax imposed under this Act or the Service Use Tax Act, as the

case may be, based on the fair market value of the property at

the time the nonqualifying use occurs. No lessor shall collect

or attempt to collect an amount (however designated) that

purports to reimburse that lessor for the tax imposed by this

Act or the Service Use Tax Act, as the case may be, if the tax

has not been paid by the lessor. If a lessor improperly

collects any such amount from the lessee, the lessee shall

have a legal right to claim a refund of that amount from the

lessor. If, however, that amount is not refunded to the lessee

for any reason, the lessor is liable to pay that amount to the

Department. This paragraph is exempt from the provisions of

Section 3-90.

(33) On and after July 1, 2003 and through June 30, 2004,

the use in this State of motor vehicles of the second division

with a gross vehicle weight in excess of 8,000 pounds and that

are subject to the commercial distribution fee imposed under

Section 3-815.1 of the Illinois Vehicle Code. Beginning on

July 1, 2004 and through June 30, 2005, the use in this State

of motor vehicles of the second division: (i) with a gross

vehicle weight rating in excess of 8,000 pounds; (ii) that are

subject to the commercial distribution fee imposed under

Section 3-815.1 of the Illinois Vehicle Code; and (iii) that

are primarily used for commercial purposes. Through June 30,

2005, this exemption applies to repair and replacement parts

added after the initial purchase of such a motor vehicle if

that motor vehicle is used in a manner that would qualify for

the rolling stock exemption otherwise provided for in this

Act. For purposes of this paragraph, the term "used for

commercial purposes" means the transportation of persons or

property in furtherance of any commercial or industrial

enterprise, whether for-hire or not.

(34) Beginning January 1, 2008, tangible personal property

used in the construction or maintenance of a community water

supply, as defined under Section 3.145 of the Environmental

Protection Act, that is operated by a not-for-profit

corporation that holds a valid water supply permit issued

under Title IV of the Environmental Protection Act. This

paragraph is exempt from the provisions of Section 3-90.

(35) Beginning January 1, 2010 and continuing through

December 31, 2024, materials, parts, equipment, components,

and furnishings incorporated into or upon an aircraft as part

of the modification, refurbishment, completion, replacement,

repair, or maintenance of the aircraft. This exemption

includes consumable supplies used in the modification,

refurbishment, completion, replacement, repair, and

maintenance of aircraft, but excludes any materials, parts,

equipment, components, and consumable supplies used in the

modification, replacement, repair, and maintenance of aircraft

engines or power plants, whether such engines or power plants

are installed or uninstalled upon any such aircraft.

"Consumable supplies" include, but are not limited to,

adhesive, tape, sandpaper, general purpose lubricants,

cleaning solution, latex gloves, and protective films. This

exemption applies only to the use of qualifying tangible

personal property by persons who modify, refurbish, complete,

repair, replace, or maintain aircraft and who (i) hold an Air

Agency Certificate and are empowered to operate an approved

repair station by the Federal Aviation Administration, (ii)

have a Class IV Rating, and (iii) conduct operations in

accordance with Part 145 of the Federal Aviation Regulations.

The exemption does not include aircraft operated by a

commercial air carrier providing scheduled passenger air

service pursuant to authority issued under Part 121 or Part

129 of the Federal Aviation Regulations. The changes made to

this paragraph (35) by Public Act 98-534 are declarative of

existing law. It is the intent of the General Assembly that the

exemption under this paragraph (35) applies continuously from

January 1, 2010 through December 31, 2024; however, no claim

for credit or refund is allowed for taxes paid as a result of

the disallowance of this exemption on or after January 1, 2015

and prior to the effective date of this amendatory Act of the

101st General Assembly.

(36) Tangible personal property purchased by a

public-facilities corporation, as described in Section

11-65-10 of the Illinois Municipal Code, for purposes of

constructing or furnishing a municipal convention hall, but

only if the legal title to the municipal convention hall is

transferred to the municipality without any further

consideration by or on behalf of the municipality at the time

of the completion of the municipal convention hall or upon the

retirement or redemption of any bonds or other debt

instruments issued by the public-facilities corporation in

connection with the development of the municipal convention

hall. This exemption includes existing public-facilities

corporations as provided in Section 11-65-25 of the Illinois

Municipal Code. This paragraph is exempt from the provisions

of Section 3-90.

(37) Beginning January 1, 2017 and through December 31,

2026, menstrual pads, tampons, and menstrual cups.

(38) Merchandise that is subject to the Rental Purchase

Agreement Occupation and Use Tax. The purchaser must certify

that the item is purchased to be rented subject to a rental

purchase agreement, as defined in the Rental Purchase

Agreement Act, and provide proof of registration under the

Rental Purchase Agreement Occupation and Use Tax Act. This

paragraph is exempt from the provisions of Section 3-90.

(39) Tangible personal property purchased by a purchaser

who is exempt from the tax imposed by this Act by operation of

federal law. This paragraph is exempt from the provisions of

Section 3-90.

(40) Qualified tangible personal property used in the

construction or operation of a data center that has been

granted a certificate of exemption by the Department of

Commerce and Economic Opportunity, whether that tangible

personal property is purchased by the owner, operator, or

tenant of the data center or by a contractor or subcontractor

of the owner, operator, or tenant. Data centers that would

have qualified for a certificate of exemption prior to January

1, 2020 had Public Act 101-31 been in effect may apply for and

obtain an exemption for subsequent purchases of computer

equipment or enabling software purchased or leased to upgrade,

supplement, or replace computer equipment or enabling software

purchased or leased in the original investment that would have

qualified.

The Department of Commerce and Economic Opportunity shall

grant a certificate of exemption under this item (40) to

qualified data centers as defined by Section 605-1025 of the

Department of Commerce and Economic Opportunity Law of the

Civil Administrative Code of Illinois.

For the purposes of this item (40):

"Data center" means a building or a series of

buildings rehabilitated or constructed to house working

servers in one physical location or multiple sites within

the State of Illinois.

"Qualified tangible personal property" means:

electrical systems and equipment; climate control and

chilling equipment and systems; mechanical systems and

equipment; monitoring and secure systems; emergency

generators; hardware; computers; servers; data storage

devices; network connectivity equipment; racks; cabinets;

telecommunications cabling infrastructure; raised floor

systems; peripheral components or systems; software;

mechanical, electrical, or plumbing systems; battery

systems; cooling systems and towers; temperature control

systems; other cabling; and other data center

infrastructure equipment and systems necessary to operate

qualified tangible personal property, including fixtures;

and component parts of any of the foregoing, including

installation, maintenance, repair, refurbishment, and

replacement of qualified tangible personal property to

generate, transform, transmit, distribute, or manage

electricity necessary to operate qualified tangible

personal property; and all other tangible personal

property that is essential to the operations of a computer

data center. The term "qualified tangible personal

property" also includes building materials physically

incorporated in to the qualifying data center. To document

the exemption allowed under this Section, the retailer

must obtain from the purchaser a copy of the certificate

of eligibility issued by the Department of Commerce and

Economic Opportunity.

This item (40) is exempt from the provisions of Section

3-90.

(Source: P.A. 100-22, eff. 7-6-17; 100-437, eff. 1-1-18;

100-594, eff. 6-29-18; 100-863, eff. 8-14-18; 100-1171, eff.

1-4-19; 101-9, eff. 6-5-19; 101-31, eff. 6-28-19; 101-81, eff.

7-12-19; 101-629, eff. 2-5-20.)

Section 30-20. The Service Use Tax Act is amended by

changing Sections 3-5 and 3-10 as follows:

(35 ILCS 110/3-5)

Sec. 3-5. Exemptions. Use of the following tangible

personal property is exempt from the tax imposed by this Act:

(1) Personal property purchased from a corporation,

society, association, foundation, institution, or

organization, other than a limited liability company, that is

organized and operated as a not-for-profit service enterprise

for the benefit of persons 65 years of age or older if the

personal property was not purchased by the enterprise for the

purpose of resale by the enterprise.

(2) Personal property purchased by a non-profit Illinois

county fair association for use in conducting, operating, or

promoting the county fair.

(3) Personal property purchased by a not-for-profit arts

or cultural organization that establishes, by proof required

by the Department by rule, that it has received an exemption

under Section 501(c)(3) of the Internal Revenue Code and that

is organized and operated primarily for the presentation or

support of arts or cultural programming, activities, or

services. These organizations include, but are not limited to,

music and dramatic arts organizations such as symphony

orchestras and theatrical groups, arts and cultural service

organizations, local arts councils, visual arts organizations,

and media arts organizations. On and after July 1, 2001 (the

effective date of Public Act 92-35), however, an entity

otherwise eligible for this exemption shall not make tax-free

purchases unless it has an active identification number issued

by the Department.

(4) Legal tender, currency, medallions, or gold or silver

coinage issued by the State of Illinois, the government of the

United States of America, or the government of any foreign

country, and bullion.

(5) Until July 1, 2003 and beginning again on September 1,

2004 through August 30, 2014, graphic arts machinery and

equipment, including repair and replacement parts, both new

and used, and including that manufactured on special order or

purchased for lease, certified by the purchaser to be used

primarily for graphic arts production. Equipment includes

chemicals or chemicals acting as catalysts but only if the

chemicals or chemicals acting as catalysts effect a direct and

immediate change upon a graphic arts product. Beginning on

July 1, 2017, graphic arts machinery and equipment is included

in the manufacturing and assembling machinery and equipment

exemption under Section 2 of this Act.

(6) Personal property purchased from a teacher-sponsored

student organization affiliated with an elementary or

secondary school located in Illinois.

(7) Farm machinery and equipment, both new and used,

including that manufactured on special order, certified by the

purchaser to be used primarily for production agriculture or

State or federal agricultural programs, including individual

replacement parts for the machinery and equipment, including

machinery and equipment purchased for lease, and including

implements of husbandry defined in Section 1-130 of the

Illinois Vehicle Code, farm machinery and agricultural

chemical and fertilizer spreaders, and nurse wagons required

to be registered under Section 3-809 of the Illinois Vehicle

Code, but excluding other motor vehicles required to be

registered under the Illinois Vehicle Code. Horticultural

polyhouses or hoop houses used for propagating, growing, or

overwintering plants shall be considered farm machinery and

equipment under this item (7). Agricultural chemical tender

tanks and dry boxes shall include units sold separately from a

motor vehicle required to be licensed and units sold mounted

on a motor vehicle required to be licensed if the selling price

of the tender is separately stated.

Farm machinery and equipment shall include precision

farming equipment that is installed or purchased to be

installed on farm machinery and equipment including, but not

limited to, tractors, harvesters, sprayers, planters, seeders,

or spreaders. Precision farming equipment includes, but is not

limited to, soil testing sensors, computers, monitors,

software, global positioning and mapping systems, and other

such equipment.

Farm machinery and equipment also includes computers,

sensors, software, and related equipment used primarily in the

computer-assisted operation of production agriculture

facilities, equipment, and activities such as, but not limited

to, the collection, monitoring, and correlation of animal and

crop data for the purpose of formulating animal diets and

agricultural chemicals. This item (7) is exempt from the

provisions of Section 3-75.

(8) Until June 30, 2013, fuel and petroleum products sold

to or used by an air common carrier, certified by the carrier

to be used for consumption, shipment, or storage in the

conduct of its business as an air common carrier, for a flight

destined for or returning from a location or locations outside

the United States without regard to previous or subsequent

domestic stopovers.

Beginning July 1, 2013, fuel and petroleum products sold

to or used by an air carrier, certified by the carrier to be

used for consumption, shipment, or storage in the conduct of

its business as an air common carrier, for a flight that (i) is

engaged in foreign trade or is engaged in trade between the

United States and any of its possessions and (ii) transports

at least one individual or package for hire from the city of

origination to the city of final destination on the same

aircraft, without regard to a change in the flight number of

that aircraft.

(9) Proceeds of mandatory service charges separately

stated on customers' bills for the purchase and consumption of

food and beverages acquired as an incident to the purchase of a

service from a serviceman, to the extent that the proceeds of

the service charge are in fact turned over as tips or as a

substitute for tips to the employees who participate directly

in preparing, serving, hosting or cleaning up the food or

beverage function with respect to which the service charge is

imposed.

(10) Until July 1, 2003, oil field exploration, drilling,

and production equipment, including (i) rigs and parts of

rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)

pipe and tubular goods, including casing and drill strings,

(iii) pumps and pump-jack units, (iv) storage tanks and flow

lines, (v) any individual replacement part for oil field

exploration, drilling, and production equipment, and (vi)

machinery and equipment purchased for lease; but excluding

motor vehicles required to be registered under the Illinois

Vehicle Code.

(11) Proceeds from the sale of photoprocessing machinery

and equipment, including repair and replacement parts, both

new and used, including that manufactured on special order,

certified by the purchaser to be used primarily for

photoprocessing, and including photoprocessing machinery and

equipment purchased for lease.

(12) Until July 1, 2023, coal and aggregate exploration,

mining, off-highway hauling, processing, maintenance, and

reclamation equipment, including replacement parts and

equipment, and including equipment purchased for lease, but

excluding motor vehicles required to be registered under the

Illinois Vehicle Code. The changes made to this Section by

Public Act 97-767 apply on and after July 1, 2003, but no claim

for credit or refund is allowed on or after August 16, 2013

(the effective date of Public Act 98-456) for such taxes paid

during the period beginning July 1, 2003 and ending on August

16, 2013 (the effective date of Public Act 98-456).

(13) Semen used for artificial insemination of livestock

for direct agricultural production.

(14) Horses, or interests in horses, registered with and

meeting the requirements of any of the Arabian Horse Club

Registry of America, Appaloosa Horse Club, American Quarter

Horse Association, United States Trotting Association, or

Jockey Club, as appropriate, used for purposes of breeding or

racing for prizes. This item (14) is exempt from the

provisions of Section 3-75, and the exemption provided for

under this item (14) applies for all periods beginning May 30,

1995, but no claim for credit or refund is allowed on or after

January 1, 2008 (the effective date of Public Act 95-88) for

such taxes paid during the period beginning May 30, 2000 and

ending on January 1, 2008 (the effective date of Public Act

95-88).

(15) Computers and communications equipment utilized for

any hospital purpose and equipment used in the diagnosis,

analysis, or treatment of hospital patients purchased by a

lessor who leases the equipment, under a lease of one year or

longer executed or in effect at the time the lessor would

otherwise be subject to the tax imposed by this Act, to a

hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. If the equipment is leased

in a manner that does not qualify for this exemption or is used

in any other non-exempt manner, the lessor shall be liable for

the tax imposed under this Act or the Use Tax Act, as the case

may be, based on the fair market value of the property at the

time the non-qualifying use occurs. No lessor shall collect or

attempt to collect an amount (however designated) that

purports to reimburse that lessor for the tax imposed by this

Act or the Use Tax Act, as the case may be, if the tax has not

been paid by the lessor. If a lessor improperly collects any

such amount from the lessee, the lessee shall have a legal

right to claim a refund of that amount from the lessor. If,

however, that amount is not refunded to the lessee for any

reason, the lessor is liable to pay that amount to the

Department.

(16) Personal property purchased by a lessor who leases

the property, under a lease of one year or longer executed or

in effect at the time the lessor would otherwise be subject to

the tax imposed by this Act, to a governmental body that has

been issued an active tax exemption identification number by

the Department under Section 1g of the Retailers' Occupation

Tax Act. If the property is leased in a manner that does not

qualify for this exemption or is used in any other non-exempt

manner, the lessor shall be liable for the tax imposed under

this Act or the Use Tax Act, as the case may be, based on the

fair market value of the property at the time the

non-qualifying use occurs. No lessor shall collect or attempt

to collect an amount (however designated) that purports to

reimburse that lessor for the tax imposed by this Act or the

Use Tax Act, as the case may be, if the tax has not been paid

by the lessor. If a lessor improperly collects any such amount

from the lessee, the lessee shall have a legal right to claim a

refund of that amount from the lessor. If, however, that

amount is not refunded to the lessee for any reason, the lessor

is liable to pay that amount to the Department.

(17) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is donated

for disaster relief to be used in a State or federally declared

disaster area in Illinois or bordering Illinois by a

manufacturer or retailer that is registered in this State to a

corporation, society, association, foundation, or institution

that has been issued a sales tax exemption identification

number by the Department that assists victims of the disaster

who reside within the declared disaster area.

(18) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is used in

the performance of infrastructure repairs in this State,

including but not limited to municipal roads and streets,

access roads, bridges, sidewalks, waste disposal systems,

water and sewer line extensions, water distribution and

purification facilities, storm water drainage and retention

facilities, and sewage treatment facilities, resulting from a

State or federally declared disaster in Illinois or bordering

Illinois when such repairs are initiated on facilities located

in the declared disaster area within 6 months after the

disaster.

(19) Beginning July 1, 1999, game or game birds purchased

at a "game breeding and hunting preserve area" as that term is

used in the Wildlife Code. This paragraph is exempt from the

provisions of Section 3-75.

(20) A motor vehicle, as that term is defined in Section

1-146 of the Illinois Vehicle Code, that is donated to a

corporation, limited liability company, society, association,

foundation, or institution that is determined by the

Department to be organized and operated exclusively for

educational purposes. For purposes of this exemption, "a

corporation, limited liability company, society, association,

foundation, or institution organized and operated exclusively

for educational purposes" means all tax-supported public

schools, private schools that offer systematic instruction in

useful branches of learning by methods common to public

schools and that compare favorably in their scope and

intensity with the course of study presented in tax-supported

schools, and vocational or technical schools or institutes

organized and operated exclusively to provide a course of

study of not less than 6 weeks duration and designed to prepare

individuals to follow a trade or to pursue a manual,

technical, mechanical, industrial, business, or commercial

occupation.

(21) Beginning January 1, 2000, personal property,

including food, purchased through fundraising events for the

benefit of a public or private elementary or secondary school,

a group of those schools, or one or more school districts if

the events are sponsored by an entity recognized by the school

district that consists primarily of volunteers and includes

parents and teachers of the school children. This paragraph

does not apply to fundraising events (i) for the benefit of

private home instruction or (ii) for which the fundraising

entity purchases the personal property sold at the events from

another individual or entity that sold the property for the

purpose of resale by the fundraising entity and that profits

from the sale to the fundraising entity. This paragraph is

exempt from the provisions of Section 3-75.

(22) Beginning January 1, 2000 and through December 31,

2001, new or used automatic vending machines that prepare and

serve hot food and beverages, including coffee, soup, and

other items, and replacement parts for these machines.

Beginning January 1, 2002 and through June 30, 2003, machines

and parts for machines used in commercial, coin-operated

amusement and vending business if a use or occupation tax is

paid on the gross receipts derived from the use of the

commercial, coin-operated amusement and vending machines. This

paragraph is exempt from the provisions of Section 3-75.

(23) Beginning August 23, 2001 and through June 30, 2016,

food for human consumption that is to be consumed off the

premises where it is sold (other than alcoholic beverages,

soft drinks, and food that has been prepared for immediate

consumption) and prescription and nonprescription medicines,

drugs, medical appliances, and insulin, urine testing

materials, syringes, and needles used by diabetics, for human

use, when purchased for use by a person receiving medical

assistance under Article V of the Illinois Public Aid Code who

resides in a licensed long-term care facility, as defined in

the Nursing Home Care Act, or in a licensed facility as defined

in the ID/DD Community Care Act, the MC/DD Act, or the

Specialized Mental Health Rehabilitation Act of 2013.

(24) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), computers and communications equipment

utilized for any hospital purpose and equipment used in the

diagnosis, analysis, or treatment of hospital patients

purchased by a lessor who leases the equipment, under a lease

of one year or longer executed or in effect at the time the

lessor would otherwise be subject to the tax imposed by this

Act, to a hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. If the equipment is leased

in a manner that does not qualify for this exemption or is used

in any other nonexempt manner, the lessor shall be liable for

the tax imposed under this Act or the Use Tax Act, as the case

may be, based on the fair market value of the property at the

time the nonqualifying use occurs. No lessor shall collect or

attempt to collect an amount (however designated) that

purports to reimburse that lessor for the tax imposed by this

Act or the Use Tax Act, as the case may be, if the tax has not

been paid by the lessor. If a lessor improperly collects any

such amount from the lessee, the lessee shall have a legal

right to claim a refund of that amount from the lessor. If,

however, that amount is not refunded to the lessee for any

reason, the lessor is liable to pay that amount to the

Department. This paragraph is exempt from the provisions of

Section 3-75.

(25) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), personal property purchased by a lessor

who leases the property, under a lease of one year or longer

executed or in effect at the time the lessor would otherwise be

subject to the tax imposed by this Act, to a governmental body

that has been issued an active tax exemption identification

number by the Department under Section 1g of the Retailers'

Occupation Tax Act. If the property is leased in a manner that

does not qualify for this exemption or is used in any other

nonexempt manner, the lessor shall be liable for the tax

imposed under this Act or the Use Tax Act, as the case may be,

based on the fair market value of the property at the time the

nonqualifying use occurs. No lessor shall collect or attempt

to collect an amount (however designated) that purports to

reimburse that lessor for the tax imposed by this Act or the

Use Tax Act, as the case may be, if the tax has not been paid

by the lessor. If a lessor improperly collects any such amount

from the lessee, the lessee shall have a legal right to claim a

refund of that amount from the lessor. If, however, that

amount is not refunded to the lessee for any reason, the lessor

is liable to pay that amount to the Department. This paragraph

is exempt from the provisions of Section 3-75.

(26) Beginning January 1, 2008, tangible personal property

used in the construction or maintenance of a community water

supply, as defined under Section 3.145 of the Environmental

Protection Act, that is operated by a not-for-profit

corporation that holds a valid water supply permit issued

under Title IV of the Environmental Protection Act. This

paragraph is exempt from the provisions of Section 3-75.

(27) Beginning January 1, 2010 and continuing through

December 31, 2024, materials, parts, equipment, components,

and furnishings incorporated into or upon an aircraft as part

of the modification, refurbishment, completion, replacement,

repair, or maintenance of the aircraft. This exemption

includes consumable supplies used in the modification,

refurbishment, completion, replacement, repair, and

maintenance of aircraft, but excludes any materials, parts,

equipment, components, and consumable supplies used in the

modification, replacement, repair, and maintenance of aircraft

engines or power plants, whether such engines or power plants

are installed or uninstalled upon any such aircraft.

"Consumable supplies" include, but are not limited to,

adhesive, tape, sandpaper, general purpose lubricants,

cleaning solution, latex gloves, and protective films. This

exemption applies only to the use of qualifying tangible

personal property transferred incident to the modification,

refurbishment, completion, replacement, repair, or maintenance

of aircraft by persons who (i) hold an Air Agency Certificate

and are empowered to operate an approved repair station by the

Federal Aviation Administration, (ii) have a Class IV Rating,

and (iii) conduct operations in accordance with Part 145 of

the Federal Aviation Regulations. The exemption does not

include aircraft operated by a commercial air carrier

providing scheduled passenger air service pursuant to

authority issued under Part 121 or Part 129 of the Federal

Aviation Regulations. The changes made to this paragraph (27)

by Public Act 98-534 are declarative of existing law. It is the

intent of the General Assembly that the exemption under this

paragraph (27) applies continuously from January 1, 2010

through December 31, 2024; however, no claim for credit or

refund is allowed for taxes paid as a result of the

disallowance of this exemption on or after January 1, 2015 and

prior to the effective date of this amendatory Act of the 101st

General Assembly.

(28) Tangible personal property purchased by a

public-facilities corporation, as described in Section

11-65-10 of the Illinois Municipal Code, for purposes of

constructing or furnishing a municipal convention hall, but

only if the legal title to the municipal convention hall is

transferred to the municipality without any further

consideration by or on behalf of the municipality at the time

of the completion of the municipal convention hall or upon the

retirement or redemption of any bonds or other debt

instruments issued by the public-facilities corporation in

connection with the development of the municipal convention

hall. This exemption includes existing public-facilities

corporations as provided in Section 11-65-25 of the Illinois

Municipal Code. This paragraph is exempt from the provisions

of Section 3-75.

(29) Beginning January 1, 2017 and through December 31,

2026, menstrual pads, tampons, and menstrual cups.

(30) Tangible personal property transferred to a purchaser

who is exempt from the tax imposed by this Act by operation of

federal law. This paragraph is exempt from the provisions of

Section 3-75.

(31) Qualified tangible personal property used in the

construction or operation of a data center that has been

granted a certificate of exemption by the Department of

Commerce and Economic Opportunity, whether that tangible

personal property is purchased by the owner, operator, or

tenant of the data center or by a contractor or subcontractor

of the owner, operator, or tenant. Data centers that would

have qualified for a certificate of exemption prior to January

1, 2020 had this amendatory Act of the 101st General Assembly

been in effect, may apply for and obtain an exemption for

subsequent purchases of computer equipment or enabling

software purchased or leased to upgrade, supplement, or

replace computer equipment or enabling software purchased or

leased in the original investment that would have qualified.

The Department of Commerce and Economic Opportunity shall

grant a certificate of exemption under this item (31) to

qualified data centers as defined by Section 605-1025 of the

Department of Commerce and Economic Opportunity Law of the

Civil Administrative Code of Illinois.

For the purposes of this item (31):

"Data center" means a building or a series of

buildings rehabilitated or constructed to house working

servers in one physical location or multiple sites within

the State of Illinois.

"Qualified tangible personal property" means:

electrical systems and equipment; climate control and

chilling equipment and systems; mechanical systems and

equipment; monitoring and secure systems; emergency

generators; hardware; computers; servers; data storage

devices; network connectivity equipment; racks; cabinets;

telecommunications cabling infrastructure; raised floor

systems; peripheral components or systems; software;

mechanical, electrical, or plumbing systems; battery

systems; cooling systems and towers; temperature control

systems; other cabling; and other data center

infrastructure equipment and systems necessary to operate

qualified tangible personal property, including fixtures;

and component parts of any of the foregoing, including

installation, maintenance, repair, refurbishment, and

replacement of qualified tangible personal property to

generate, transform, transmit, distribute, or manage

electricity necessary to operate qualified tangible

personal property; and all other tangible personal

property that is essential to the operations of a computer

data center. The term "qualified tangible personal

property" also includes building materials physically

incorporated in to the qualifying data center. To document

the exemption allowed under this Section, the retailer

must obtain from the purchaser a copy of the certificate

of eligibility issued by the Department of Commerce and

Economic Opportunity.

This item (31) is exempt from the provisions of Section

3-75.

(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;

100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.

7-12-19; 101-629, eff. 2-5-20.)

(35 ILCS 110/3-10) (from Ch. 120, par. 439.33-10)

Sec. 3-10. Rate of tax. Unless otherwise provided in this

Section, the tax imposed by this Act is at the rate of 6.25% of

the selling price of tangible personal property transferred as

an incident to the sale of service, but, for the purpose of

computing this tax, in no event shall the selling price be less

than the cost price of the property to the serviceman.

Beginning on July 1, 2000 and through December 31, 2000,

with respect to motor fuel, as defined in Section 1.1 of the

Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

the Use Tax Act, the tax is imposed at the rate of 1.25%.

With respect to gasohol, as defined in the Use Tax Act, the

tax imposed by this Act applies to (i) 70% of the selling price

of property transferred as an incident to the sale of service

on or after January 1, 1990, and before July 1, 2003, (ii) 80%

of the selling price of property transferred as an incident to

the sale of service on or after July 1, 2003 and on or before

July 1, 2017, and (iii) 100% of the selling price thereafter.

If, at any time, however, the tax under this Act on sales of

gasohol, as defined in the Use Tax Act, is imposed at the rate

of 1.25%, then the tax imposed by this Act applies to 100% of

the proceeds of sales of gasohol made during that time.

With respect to majority blended ethanol fuel, as defined

in the Use Tax Act, the tax imposed by this Act does not apply

to the selling price of property transferred as an incident to

the sale of service on or after July 1, 2003 and on or before

December 31, 2023 but applies to 100% of the selling price

thereafter.

With respect to biodiesel blends, as defined in the Use

Tax Act, with no less than 1% and no more than 10% biodiesel,

the tax imposed by this Act applies to (i) 80% of the selling

price of property transferred as an incident to the sale of

service on or after July 1, 2003 and on or before December 31,

2018 and (ii) 100% of the proceeds of the selling price

thereafter. If, at any time, however, the tax under this Act on

sales of biodiesel blends, as defined in the Use Tax Act, with

no less than 1% and no more than 10% biodiesel is imposed at

the rate of 1.25%, then the tax imposed by this Act applies to

100% of the proceeds of sales of biodiesel blends with no less

than 1% and no more than 10% biodiesel made during that time.

With respect to 100% biodiesel, as defined in the Use Tax

Act, and biodiesel blends, as defined in the Use Tax Act, with

more than 10% but no more than 99% biodiesel, the tax imposed

by this Act does not apply to the proceeds of the selling price

of property transferred as an incident to the sale of service

on or after July 1, 2003 and on or before December 31, 2023 but

applies to 100% of the selling price thereafter.

At the election of any registered serviceman made for each

fiscal year, sales of service in which the aggregate annual

cost price of tangible personal property transferred as an

incident to the sales of service is less than 35%, or 75% in

the case of servicemen transferring prescription drugs or

servicemen engaged in graphic arts production, of the

aggregate annual total gross receipts from all sales of

service, the tax imposed by this Act shall be based on the

serviceman's cost price of the tangible personal property

transferred as an incident to the sale of those services.

The tax shall be imposed at the rate of 1% on food prepared

for immediate consumption and transferred incident to a sale

of service subject to this Act or the Service Occupation Tax

Act by an entity licensed under the Hospital Licensing Act,

the Nursing Home Care Act, the Assisted Living and Shared

Housing Act, the ID/DD Community Care Act, the MC/DD Act, the

Specialized Mental Health Rehabilitation Act of 2013, or the

Child Care Act of 1969, or an entity that holds a permit issued

pursuant to the Life Care Facilities Act. The tax shall also be

imposed at the rate of 1% on food for human consumption that is

to be consumed off the premises where it is sold (other than

alcoholic beverages, food consisting of or infused with adult

use cannabis, soft drinks, and food that has been prepared for

immediate consumption and is not otherwise included in this

paragraph) and prescription and nonprescription medicines,

drugs, medical appliances, products classified as Class III

medical devices by the United States Food and Drug

Administration that are used for cancer treatment pursuant to

a prescription, as well as any accessories and components

related to those devices, modifications to a motor vehicle for

the purpose of rendering it usable by a person with a

disability, and insulin, blood sugar testing materials,

syringes, and needles used by human diabetics. For the

purposes of this Section, until September 1, 2009: the term

"soft drinks" means any complete, finished, ready-to-use,

non-alcoholic drink, whether carbonated or not, including but

not limited to soda water, cola, fruit juice, vegetable juice,

carbonated water, and all other preparations commonly known as

soft drinks of whatever kind or description that are contained

in any closed or sealed bottle, can, carton, or container,

regardless of size; but "soft drinks" does not include coffee,

tea, non-carbonated water, infant formula, milk or milk

products as defined in the Grade A Pasteurized Milk and Milk

Products Act, or drinks containing 50% or more natural fruit

or vegetable juice.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "soft drinks" means non-alcoholic

beverages that contain natural or artificial sweeteners. "Soft

drinks" do not include beverages that contain milk or milk

products, soy, rice or similar milk substitutes, or greater

than 50% of vegetable or fruit juice by volume.

Until August 1, 2009, and notwithstanding any other

provisions of this Act, "food for human consumption that is to

be consumed off the premises where it is sold" includes all

food sold through a vending machine, except soft drinks and

food products that are dispensed hot from a vending machine,

regardless of the location of the vending machine. Beginning

August 1, 2009, and notwithstanding any other provisions of

this Act, "food for human consumption that is to be consumed

off the premises where it is sold" includes all food sold

through a vending machine, except soft drinks, candy, and food

products that are dispensed hot from a vending machine,

regardless of the location of the vending machine.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "food for human consumption that

is to be consumed off the premises where it is sold" does not

include candy. For purposes of this Section, "candy" means a

preparation of sugar, honey, or other natural or artificial

sweeteners in combination with chocolate, fruits, nuts or

other ingredients or flavorings in the form of bars, drops, or

pieces. "Candy" does not include any preparation that contains

flour or requires refrigeration.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "nonprescription medicines and

drugs" does not include grooming and hygiene products. For

purposes of this Section, "grooming and hygiene products"

includes, but is not limited to, soaps and cleaning solutions,

shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

lotions and screens, unless those products are available by

prescription only, regardless of whether the products meet the

definition of "over-the-counter-drugs". For the purposes of

this paragraph, "over-the-counter-drug" means a drug for human

use that contains a label that identifies the product as a drug

as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"

label includes:

(A) A "Drug Facts" panel; or

(B) A statement of the "active ingredient(s)" with a

list of those ingredients contained in the compound,

substance or preparation.

Beginning on January 1, 2014 (the effective date of Public

Act 98-122), "prescription and nonprescription medicines and

drugs" includes medical cannabis purchased from a registered

dispensing organization under the Compassionate Use of Medical

Cannabis Program Act.

As used in this Section, "adult use cannabis" means

cannabis subject to tax under the Cannabis Cultivation

Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

and does not include cannabis subject to tax under the

Compassionate Use of Medical Cannabis Program Act.

If the property that is acquired from a serviceman is

acquired outside Illinois and used outside Illinois before

being brought to Illinois for use here and is taxable under

this Act, the "selling price" on which the tax is computed

shall be reduced by an amount that represents a reasonable

allowance for depreciation for the period of prior

out-of-state use.

(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

102-4, eff. 4-27-21.)

Section 30-25. The Service Occupation Tax Act is amended

by changing Sections 3-5 and 3-10 as follows:

(35 ILCS 115/3-5)

Sec. 3-5. Exemptions. The following tangible personal

property is exempt from the tax imposed by this Act:

(1) Personal property sold by a corporation, society,

association, foundation, institution, or organization, other

than a limited liability company, that is organized and

operated as a not-for-profit service enterprise for the

benefit of persons 65 years of age or older if the personal

property was not purchased by the enterprise for the purpose

of resale by the enterprise.

(2) Personal property purchased by a not-for-profit

Illinois county fair association for use in conducting,

operating, or promoting the county fair.

(3) Personal property purchased by any not-for-profit arts

or cultural organization that establishes, by proof required

by the Department by rule, that it has received an exemption

under Section 501(c)(3) of the Internal Revenue Code and that

is organized and operated primarily for the presentation or

support of arts or cultural programming, activities, or

services. These organizations include, but are not limited to,

music and dramatic arts organizations such as symphony

orchestras and theatrical groups, arts and cultural service

organizations, local arts councils, visual arts organizations,

and media arts organizations. On and after July 1, 2001 (the

effective date of Public Act 92-35), however, an entity

otherwise eligible for this exemption shall not make tax-free

purchases unless it has an active identification number issued

by the Department.

(4) Legal tender, currency, medallions, or gold or silver

coinage issued by the State of Illinois, the government of the

United States of America, or the government of any foreign

country, and bullion.

(5) Until July 1, 2003 and beginning again on September 1,

2004 through August 30, 2014, graphic arts machinery and

equipment, including repair and replacement parts, both new

and used, and including that manufactured on special order or

purchased for lease, certified by the purchaser to be used

primarily for graphic arts production. Equipment includes

chemicals or chemicals acting as catalysts but only if the

chemicals or chemicals acting as catalysts effect a direct and

immediate change upon a graphic arts product. Beginning on

July 1, 2017, graphic arts machinery and equipment is included

in the manufacturing and assembling machinery and equipment

exemption under Section 2 of this Act.

(6) Personal property sold by a teacher-sponsored student

organization affiliated with an elementary or secondary school

located in Illinois.

(7) Farm machinery and equipment, both new and used,

including that manufactured on special order, certified by the

purchaser to be used primarily for production agriculture or

State or federal agricultural programs, including individual

replacement parts for the machinery and equipment, including

machinery and equipment purchased for lease, and including

implements of husbandry defined in Section 1-130 of the

Illinois Vehicle Code, farm machinery and agricultural

chemical and fertilizer spreaders, and nurse wagons required

to be registered under Section 3-809 of the Illinois Vehicle

Code, but excluding other motor vehicles required to be

registered under the Illinois Vehicle Code. Horticultural

polyhouses or hoop houses used for propagating, growing, or

overwintering plants shall be considered farm machinery and

equipment under this item (7). Agricultural chemical tender

tanks and dry boxes shall include units sold separately from a

motor vehicle required to be licensed and units sold mounted

on a motor vehicle required to be licensed if the selling price

of the tender is separately stated.

Farm machinery and equipment shall include precision

farming equipment that is installed or purchased to be

installed on farm machinery and equipment including, but not

limited to, tractors, harvesters, sprayers, planters, seeders,

or spreaders. Precision farming equipment includes, but is not

limited to, soil testing sensors, computers, monitors,

software, global positioning and mapping systems, and other

such equipment.

Farm machinery and equipment also includes computers,

sensors, software, and related equipment used primarily in the

computer-assisted operation of production agriculture

facilities, equipment, and activities such as, but not limited

to, the collection, monitoring, and correlation of animal and

crop data for the purpose of formulating animal diets and

agricultural chemicals. This item (7) is exempt from the

provisions of Section 3-55.

(8) Until June 30, 2013, fuel and petroleum products sold

to or used by an air common carrier, certified by the carrier

to be used for consumption, shipment, or storage in the

conduct of its business as an air common carrier, for a flight

destined for or returning from a location or locations outside

the United States without regard to previous or subsequent

domestic stopovers.

Beginning July 1, 2013, fuel and petroleum products sold

to or used by an air carrier, certified by the carrier to be

used for consumption, shipment, or storage in the conduct of

its business as an air common carrier, for a flight that (i) is

engaged in foreign trade or is engaged in trade between the

United States and any of its possessions and (ii) transports

at least one individual or package for hire from the city of

origination to the city of final destination on the same

aircraft, without regard to a change in the flight number of

that aircraft.

(9) Proceeds of mandatory service charges separately

stated on customers' bills for the purchase and consumption of

food and beverages, to the extent that the proceeds of the

service charge are in fact turned over as tips or as a

substitute for tips to the employees who participate directly

in preparing, serving, hosting or cleaning up the food or

beverage function with respect to which the service charge is

imposed.

(10) Until July 1, 2003, oil field exploration, drilling,

and production equipment, including (i) rigs and parts of

rigs, rotary rigs, cable tool rigs, and workover rigs, (ii)

pipe and tubular goods, including casing and drill strings,

(iii) pumps and pump-jack units, (iv) storage tanks and flow

lines, (v) any individual replacement part for oil field

exploration, drilling, and production equipment, and (vi)

machinery and equipment purchased for lease; but excluding

motor vehicles required to be registered under the Illinois

Vehicle Code.

(11) Photoprocessing machinery and equipment, including

repair and replacement parts, both new and used, including

that manufactured on special order, certified by the purchaser

to be used primarily for photoprocessing, and including

photoprocessing machinery and equipment purchased for lease.

(12) Until July 1, 2023, coal and aggregate exploration,

mining, off-highway hauling, processing, maintenance, and

reclamation equipment, including replacement parts and

equipment, and including equipment purchased for lease, but

excluding motor vehicles required to be registered under the

Illinois Vehicle Code. The changes made to this Section by

Public Act 97-767 apply on and after July 1, 2003, but no claim

for credit or refund is allowed on or after August 16, 2013

(the effective date of Public Act 98-456) for such taxes paid

during the period beginning July 1, 2003 and ending on August

16, 2013 (the effective date of Public Act 98-456).

(13) Beginning January 1, 1992 and through June 30, 2016,

food for human consumption that is to be consumed off the

premises where it is sold (other than alcoholic beverages,

soft drinks and food that has been prepared for immediate

consumption) and prescription and non-prescription medicines,

drugs, medical appliances, and insulin, urine testing

materials, syringes, and needles used by diabetics, for human

use, when purchased for use by a person receiving medical

assistance under Article V of the Illinois Public Aid Code who

resides in a licensed long-term care facility, as defined in

the Nursing Home Care Act, or in a licensed facility as defined

in the ID/DD Community Care Act, the MC/DD Act, or the

Specialized Mental Health Rehabilitation Act of 2013.

(14) Semen used for artificial insemination of livestock

for direct agricultural production.

(15) Horses, or interests in horses, registered with and

meeting the requirements of any of the Arabian Horse Club

Registry of America, Appaloosa Horse Club, American Quarter

Horse Association, United States Trotting Association, or

Jockey Club, as appropriate, used for purposes of breeding or

racing for prizes. This item (15) is exempt from the

provisions of Section 3-55, and the exemption provided for

under this item (15) applies for all periods beginning May 30,

1995, but no claim for credit or refund is allowed on or after

January 1, 2008 (the effective date of Public Act 95-88) for

such taxes paid during the period beginning May 30, 2000 and

ending on January 1, 2008 (the effective date of Public Act

95-88).

(16) Computers and communications equipment utilized for

any hospital purpose and equipment used in the diagnosis,

analysis, or treatment of hospital patients sold to a lessor

who leases the equipment, under a lease of one year or longer

executed or in effect at the time of the purchase, to a

hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act.

(17) Personal property sold to a lessor who leases the

property, under a lease of one year or longer executed or in

effect at the time of the purchase, to a governmental body that

has been issued an active tax exemption identification number

by the Department under Section 1g of the Retailers'

Occupation Tax Act.

(18) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is donated

for disaster relief to be used in a State or federally declared

disaster area in Illinois or bordering Illinois by a

manufacturer or retailer that is registered in this State to a

corporation, society, association, foundation, or institution

that has been issued a sales tax exemption identification

number by the Department that assists victims of the disaster

who reside within the declared disaster area.

(19) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on or

before December 31, 2004, personal property that is used in

the performance of infrastructure repairs in this State,

including but not limited to municipal roads and streets,

access roads, bridges, sidewalks, waste disposal systems,

water and sewer line extensions, water distribution and

purification facilities, storm water drainage and retention

facilities, and sewage treatment facilities, resulting from a

State or federally declared disaster in Illinois or bordering

Illinois when such repairs are initiated on facilities located

in the declared disaster area within 6 months after the

disaster.

(20) Beginning July 1, 1999, game or game birds sold at a

"game breeding and hunting preserve area" as that term is used

in the Wildlife Code. This paragraph is exempt from the

provisions of Section 3-55.

(21) A motor vehicle, as that term is defined in Section

1-146 of the Illinois Vehicle Code, that is donated to a

corporation, limited liability company, society, association,

foundation, or institution that is determined by the

Department to be organized and operated exclusively for

educational purposes. For purposes of this exemption, "a

corporation, limited liability company, society, association,

foundation, or institution organized and operated exclusively

for educational purposes" means all tax-supported public

schools, private schools that offer systematic instruction in

useful branches of learning by methods common to public

schools and that compare favorably in their scope and

intensity with the course of study presented in tax-supported

schools, and vocational or technical schools or institutes

organized and operated exclusively to provide a course of

study of not less than 6 weeks duration and designed to prepare

individuals to follow a trade or to pursue a manual,

technical, mechanical, industrial, business, or commercial

occupation.

(22) Beginning January 1, 2000, personal property,

including food, purchased through fundraising events for the

benefit of a public or private elementary or secondary school,

a group of those schools, or one or more school districts if

the events are sponsored by an entity recognized by the school

district that consists primarily of volunteers and includes

parents and teachers of the school children. This paragraph

does not apply to fundraising events (i) for the benefit of

private home instruction or (ii) for which the fundraising

entity purchases the personal property sold at the events from

another individual or entity that sold the property for the

purpose of resale by the fundraising entity and that profits

from the sale to the fundraising entity. This paragraph is

exempt from the provisions of Section 3-55.

(23) Beginning January 1, 2000 and through December 31,

2001, new or used automatic vending machines that prepare and

serve hot food and beverages, including coffee, soup, and

other items, and replacement parts for these machines.

Beginning January 1, 2002 and through June 30, 2003, machines

and parts for machines used in commercial, coin-operated

amusement and vending business if a use or occupation tax is

paid on the gross receipts derived from the use of the

commercial, coin-operated amusement and vending machines. This

paragraph is exempt from the provisions of Section 3-55.

(24) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), computers and communications equipment

utilized for any hospital purpose and equipment used in the

diagnosis, analysis, or treatment of hospital patients sold to

a lessor who leases the equipment, under a lease of one year or

longer executed or in effect at the time of the purchase, to a

hospital that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. This paragraph is exempt

from the provisions of Section 3-55.

(25) Beginning on August 2, 2001 (the effective date of

Public Act 92-227), personal property sold to a lessor who

leases the property, under a lease of one year or longer

executed or in effect at the time of the purchase, to a

governmental body that has been issued an active tax exemption

identification number by the Department under Section 1g of

the Retailers' Occupation Tax Act. This paragraph is exempt

from the provisions of Section 3-55.

(26) Beginning on January 1, 2002 and through June 30,

2016, tangible personal property purchased from an Illinois

retailer by a taxpayer engaged in centralized purchasing

activities in Illinois who will, upon receipt of the property

in Illinois, temporarily store the property in Illinois (i)

for the purpose of subsequently transporting it outside this

State for use or consumption thereafter solely outside this

State or (ii) for the purpose of being processed, fabricated,

or manufactured into, attached to, or incorporated into other

tangible personal property to be transported outside this

State and thereafter used or consumed solely outside this

State. The Director of Revenue shall, pursuant to rules

adopted in accordance with the Illinois Administrative

Procedure Act, issue a permit to any taxpayer in good standing

with the Department who is eligible for the exemption under

this paragraph (26). The permit issued under this paragraph

(26) shall authorize the holder, to the extent and in the

manner specified in the rules adopted under this Act, to

purchase tangible personal property from a retailer exempt

from the taxes imposed by this Act. Taxpayers shall maintain

all necessary books and records to substantiate the use and

consumption of all such tangible personal property outside of

the State of Illinois.

(27) Beginning January 1, 2008, tangible personal property

used in the construction or maintenance of a community water

supply, as defined under Section 3.145 of the Environmental

Protection Act, that is operated by a not-for-profit

corporation that holds a valid water supply permit issued

under Title IV of the Environmental Protection Act. This

paragraph is exempt from the provisions of Section 3-55.

(28) Tangible personal property sold to a

public-facilities corporation, as described in Section

11-65-10 of the Illinois Municipal Code, for purposes of

constructing or furnishing a municipal convention hall, but

only if the legal title to the municipal convention hall is

transferred to the municipality without any further

consideration by or on behalf of the municipality at the time

of the completion of the municipal convention hall or upon the

retirement or redemption of any bonds or other debt

instruments issued by the public-facilities corporation in

connection with the development of the municipal convention

hall. This exemption includes existing public-facilities

corporations as provided in Section 11-65-25 of the Illinois

Municipal Code. This paragraph is exempt from the provisions

of Section 3-55.

(29) Beginning January 1, 2010 and continuing through

December 31, 2024, materials, parts, equipment, components,

and furnishings incorporated into or upon an aircraft as part

of the modification, refurbishment, completion, replacement,

repair, or maintenance of the aircraft. This exemption

includes consumable supplies used in the modification,

refurbishment, completion, replacement, repair, and

maintenance of aircraft, but excludes any materials, parts,

equipment, components, and consumable supplies used in the

modification, replacement, repair, and maintenance of aircraft

engines or power plants, whether such engines or power plants

are installed or uninstalled upon any such aircraft.

"Consumable supplies" include, but are not limited to,

adhesive, tape, sandpaper, general purpose lubricants,

cleaning solution, latex gloves, and protective films. This

exemption applies only to the transfer of qualifying tangible

personal property incident to the modification, refurbishment,

completion, replacement, repair, or maintenance of an aircraft

by persons who (i) hold an Air Agency Certificate and are

empowered to operate an approved repair station by the Federal

Aviation Administration, (ii) have a Class IV Rating, and

(iii) conduct operations in accordance with Part 145 of the

Federal Aviation Regulations. The exemption does not include

aircraft operated by a commercial air carrier providing

scheduled passenger air service pursuant to authority issued

under Part 121 or Part 129 of the Federal Aviation

Regulations. The changes made to this paragraph (29) by Public

Act 98-534 are declarative of existing law. It is the intent of

the General Assembly that the exemption under this paragraph

(29) applies continuously from January 1, 2010 through

December 31, 2024; however, no claim for credit or refund is

allowed for taxes paid as a result of the disallowance of this

exemption on or after January 1, 2015 and prior to the

effective date of this amendatory Act of the 101st General

Assembly.

(30) Beginning January 1, 2017 and through December 31,

2026, menstrual pads, tampons, and menstrual cups.

(31) Tangible personal property transferred to a purchaser

who is exempt from tax by operation of federal law. This

paragraph is exempt from the provisions of Section 3-55.

(32) Qualified tangible personal property used in the

construction or operation of a data center that has been

granted a certificate of exemption by the Department of

Commerce and Economic Opportunity, whether that tangible

personal property is purchased by the owner, operator, or

tenant of the data center or by a contractor or subcontractor

of the owner, operator, or tenant. Data centers that would

have qualified for a certificate of exemption prior to January

1, 2020 had this amendatory Act of the 101st General Assembly

been in effect, may apply for and obtain an exemption for

subsequent purchases of computer equipment or enabling

software purchased or leased to upgrade, supplement, or

replace computer equipment or enabling software purchased or

leased in the original investment that would have qualified.

The Department of Commerce and Economic Opportunity shall

grant a certificate of exemption under this item (32) to

qualified data centers as defined by Section 605-1025 of the

Department of Commerce and Economic Opportunity Law of the

Civil Administrative Code of Illinois.

For the purposes of this item (32):

"Data center" means a building or a series of

buildings rehabilitated or constructed to house working

servers in one physical location or multiple sites within

the State of Illinois.

"Qualified tangible personal property" means:

electrical systems and equipment; climate control and

chilling equipment and systems; mechanical systems and

equipment; monitoring and secure systems; emergency

generators; hardware; computers; servers; data storage

devices; network connectivity equipment; racks; cabinets;

telecommunications cabling infrastructure; raised floor

systems; peripheral components or systems; software;

mechanical, electrical, or plumbing systems; battery

systems; cooling systems and towers; temperature control

systems; other cabling; and other data center

infrastructure equipment and systems necessary to operate

qualified tangible personal property, including fixtures;

and component parts of any of the foregoing, including

installation, maintenance, repair, refurbishment, and

replacement of qualified tangible personal property to

generate, transform, transmit, distribute, or manage

electricity necessary to operate qualified tangible

personal property; and all other tangible personal

property that is essential to the operations of a computer

data center. The term "qualified tangible personal

property" also includes building materials physically

incorporated in to the qualifying data center. To document

the exemption allowed under this Section, the retailer

must obtain from the purchaser a copy of the certificate

of eligibility issued by the Department of Commerce and

Economic Opportunity.

This item (32) is exempt from the provisions of Section

3-55.

(Source: P.A. 100-22, eff. 7-6-17; 100-594, eff. 6-29-18;

100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81, eff.

7-12-19; 101-629, eff. 2-5-20.)

(35 ILCS 115/3-10) (from Ch. 120, par. 439.103-10)

Sec. 3-10. Rate of tax. Unless otherwise provided in this

Section, the tax imposed by this Act is at the rate of 6.25% of

the "selling price", as defined in Section 2 of the Service Use

Tax Act, of the tangible personal property. For the purpose of

computing this tax, in no event shall the "selling price" be

less than the cost price to the serviceman of the tangible

personal property transferred. The selling price of each item

of tangible personal property transferred as an incident of a

sale of service may be shown as a distinct and separate item on

the serviceman's billing to the service customer. If the

selling price is not so shown, the selling price of the

tangible personal property is deemed to be 50% of the

serviceman's entire billing to the service customer. When,

however, a serviceman contracts to design, develop, and

produce special order machinery or equipment, the tax imposed

by this Act shall be based on the serviceman's cost price of

the tangible personal property transferred incident to the

completion of the contract.

Beginning on July 1, 2000 and through December 31, 2000,

with respect to motor fuel, as defined in Section 1.1 of the

Motor Fuel Tax Law, and gasohol, as defined in Section 3-40 of

the Use Tax Act, the tax is imposed at the rate of 1.25%.

With respect to gasohol, as defined in the Use Tax Act, the

tax imposed by this Act shall apply to (i) 70% of the cost

price of property transferred as an incident to the sale of

service on or after January 1, 1990, and before July 1, 2003,

(ii) 80% of the selling price of property transferred as an

incident to the sale of service on or after July 1, 2003 and on

or before July 1, 2017, and (iii) 100% of the cost price

thereafter. If, at any time, however, the tax under this Act on

sales of gasohol, as defined in the Use Tax Act, is imposed at

the rate of 1.25%, then the tax imposed by this Act applies to

100% of the proceeds of sales of gasohol made during that time.

With respect to majority blended ethanol fuel, as defined

in the Use Tax Act, the tax imposed by this Act does not apply

to the selling price of property transferred as an incident to

the sale of service on or after July 1, 2003 and on or before

December 31, 2023 but applies to 100% of the selling price

thereafter.

With respect to biodiesel blends, as defined in the Use

Tax Act, with no less than 1% and no more than 10% biodiesel,

the tax imposed by this Act applies to (i) 80% of the selling

price of property transferred as an incident to the sale of

service on or after July 1, 2003 and on or before December 31,

2018 and (ii) 100% of the proceeds of the selling price

thereafter. If, at any time, however, the tax under this Act on

sales of biodiesel blends, as defined in the Use Tax Act, with

no less than 1% and no more than 10% biodiesel is imposed at

the rate of 1.25%, then the tax imposed by this Act applies to

100% of the proceeds of sales of biodiesel blends with no less

than 1% and no more than 10% biodiesel made during that time.

With respect to 100% biodiesel, as defined in the Use Tax

Act, and biodiesel blends, as defined in the Use Tax Act, with

more than 10% but no more than 99% biodiesel material, the tax

imposed by this Act does not apply to the proceeds of the

selling price of property transferred as an incident to the

sale of service on or after July 1, 2003 and on or before

December 31, 2023 but applies to 100% of the selling price

thereafter.

At the election of any registered serviceman made for each

fiscal year, sales of service in which the aggregate annual

cost price of tangible personal property transferred as an

incident to the sales of service is less than 35%, or 75% in

the case of servicemen transferring prescription drugs or

servicemen engaged in graphic arts production, of the

aggregate annual total gross receipts from all sales of

service, the tax imposed by this Act shall be based on the

serviceman's cost price of the tangible personal property

transferred incident to the sale of those services.

The tax shall be imposed at the rate of 1% on food prepared

for immediate consumption and transferred incident to a sale

of service subject to this Act or the Service Occupation Tax

Act by an entity licensed under the Hospital Licensing Act,

the Nursing Home Care Act, the Assisted Living and Shared

Housing Act, the ID/DD Community Care Act, the MC/DD Act, the

Specialized Mental Health Rehabilitation Act of 2013, or the

Child Care Act of 1969, or an entity that holds a permit issued

pursuant to the Life Care Facilities Act. The tax shall also be

imposed at the rate of 1% on food for human consumption that is

to be consumed off the premises where it is sold (other than

alcoholic beverages, food consisting of or infused with adult

use cannabis, soft drinks, and food that has been prepared for

immediate consumption and is not otherwise included in this

paragraph) and prescription and nonprescription medicines,

drugs, medical appliances, products classified as Class III

medical devices by the United States Food and Drug

Administration that are used for cancer treatment pursuant to

a prescription, as well as any accessories and components

related to those devices, modifications to a motor vehicle for

the purpose of rendering it usable by a person with a

disability, and insulin, blood sugar testing materials,

syringes, and needles used by human diabetics. For the

purposes of this Section, until September 1, 2009: the term

"soft drinks" means any complete, finished, ready-to-use,

non-alcoholic drink, whether carbonated or not, including but

not limited to soda water, cola, fruit juice, vegetable juice,

carbonated water, and all other preparations commonly known as

soft drinks of whatever kind or description that are contained

in any closed or sealed can, carton, or container, regardless

of size; but "soft drinks" does not include coffee, tea,

non-carbonated water, infant formula, milk or milk products as

defined in the Grade A Pasteurized Milk and Milk Products Act,

or drinks containing 50% or more natural fruit or vegetable

juice.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "soft drinks" means non-alcoholic

beverages that contain natural or artificial sweeteners. "Soft

drinks" do not include beverages that contain milk or milk

products, soy, rice or similar milk substitutes, or greater

than 50% of vegetable or fruit juice by volume.

Until August 1, 2009, and notwithstanding any other

provisions of this Act, "food for human consumption that is to

be consumed off the premises where it is sold" includes all

food sold through a vending machine, except soft drinks and

food products that are dispensed hot from a vending machine,

regardless of the location of the vending machine. Beginning

August 1, 2009, and notwithstanding any other provisions of

this Act, "food for human consumption that is to be consumed

off the premises where it is sold" includes all food sold

through a vending machine, except soft drinks, candy, and food

products that are dispensed hot from a vending machine,

regardless of the location of the vending machine.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "food for human consumption that

is to be consumed off the premises where it is sold" does not

include candy. For purposes of this Section, "candy" means a

preparation of sugar, honey, or other natural or artificial

sweeteners in combination with chocolate, fruits, nuts or

other ingredients or flavorings in the form of bars, drops, or

pieces. "Candy" does not include any preparation that contains

flour or requires refrigeration.

Notwithstanding any other provisions of this Act,

beginning September 1, 2009, "nonprescription medicines and

drugs" does not include grooming and hygiene products. For

purposes of this Section, "grooming and hygiene products"

includes, but is not limited to, soaps and cleaning solutions,

shampoo, toothpaste, mouthwash, antiperspirants, and sun tan

lotions and screens, unless those products are available by

prescription only, regardless of whether the products meet the

definition of "over-the-counter-drugs". For the purposes of

this paragraph, "over-the-counter-drug" means a drug for human

use that contains a label that identifies the product as a drug

as required by 21 C.F.R. § 201.66. The "over-the-counter-drug"

label includes:

(A) A "Drug Facts" panel; or

(B) A statement of the "active ingredient(s)" with a

list of those ingredients contained in the compound,

substance or preparation.

Beginning on January 1, 2014 (the effective date of Public

Act 98-122), "prescription and nonprescription medicines and

drugs" includes medical cannabis purchased from a registered

dispensing organization under the Compassionate Use of Medical

Cannabis Program Act.

As used in this Section, "adult use cannabis" means

cannabis subject to tax under the Cannabis Cultivation

Privilege Tax Law and the Cannabis Purchaser Excise Tax Law

and does not include cannabis subject to tax under the

Compassionate Use of Medical Cannabis Program Act.

(Source: P.A. 101-363, eff. 8-9-19; 101-593, eff. 12-4-19;

102-4, eff. 4-27-21.)

Section 30-30. The Retailers' Occupation Tax Act is

amended by changing Section 2-5 as follows:

(35 ILCS 120/2-5)

Sec. 2-5. Exemptions. Gross receipts from proceeds from

the sale of the following tangible personal property are

exempt from the tax imposed by this Act:

(1) Farm chemicals.

(2) Farm machinery and equipment, both new and used,

including that manufactured on special order, certified by

the purchaser to be used primarily for production

agriculture or State or federal agricultural programs,

including individual replacement parts for the machinery

and equipment, including machinery and equipment purchased

for lease, and including implements of husbandry defined

in Section 1-130 of the Illinois Vehicle Code, farm

machinery and agricultural chemical and fertilizer

spreaders, and nurse wagons required to be registered

under Section 3-809 of the Illinois Vehicle Code, but

excluding other motor vehicles required to be registered

under the Illinois Vehicle Code. Horticultural polyhouses

or hoop houses used for propagating, growing, or

overwintering plants shall be considered farm machinery

and equipment under this item (2). Agricultural chemical

tender tanks and dry boxes shall include units sold

separately from a motor vehicle required to be licensed

and units sold mounted on a motor vehicle required to be

licensed, if the selling price of the tender is separately

stated.

Farm machinery and equipment shall include precision

farming equipment that is installed or purchased to be

installed on farm machinery and equipment including, but

not limited to, tractors, harvesters, sprayers, planters,

seeders, or spreaders. Precision farming equipment

includes, but is not limited to, soil testing sensors,

computers, monitors, software, global positioning and

mapping systems, and other such equipment.

Farm machinery and equipment also includes computers,

sensors, software, and related equipment used primarily in

the computer-assisted operation of production agriculture

facilities, equipment, and activities such as, but not

limited to, the collection, monitoring, and correlation of

animal and crop data for the purpose of formulating animal

diets and agricultural chemicals. This item (2) is exempt

from the provisions of Section 2-70.

(3) Until July 1, 2003, distillation machinery and

equipment, sold as a unit or kit, assembled or installed

by the retailer, certified by the user to be used only for

the production of ethyl alcohol that will be used for

consumption as motor fuel or as a component of motor fuel

for the personal use of the user, and not subject to sale

or resale.

(4) Until July 1, 2003 and beginning again September

1, 2004 through August 30, 2014, graphic arts machinery

and equipment, including repair and replacement parts,

both new and used, and including that manufactured on

special order or purchased for lease, certified by the

purchaser to be used primarily for graphic arts

production. Equipment includes chemicals or chemicals

acting as catalysts but only if the chemicals or chemicals

acting as catalysts effect a direct and immediate change

upon a graphic arts product. Beginning on July 1, 2017,

graphic arts machinery and equipment is included in the

manufacturing and assembling machinery and equipment

exemption under paragraph (14).

(5) A motor vehicle that is used for automobile

renting, as defined in the Automobile Renting Occupation

and Use Tax Act. This paragraph is exempt from the

provisions of Section 2-70.

(6) Personal property sold by a teacher-sponsored

student organization affiliated with an elementary or

secondary school located in Illinois.

(7) Until July 1, 2003, proceeds of that portion of

the selling price of a passenger car the sale of which is

subject to the Replacement Vehicle Tax.

(8) Personal property sold to an Illinois county fair

association for use in conducting, operating, or promoting

the county fair.

(9) Personal property sold to a not-for-profit arts or

cultural organization that establishes, by proof required

by the Department by rule, that it has received an

exemption under Section 501(c)(3) of the Internal Revenue

Code and that is organized and operated primarily for the

presentation or support of arts or cultural programming,

activities, or services. These organizations include, but

are not limited to, music and dramatic arts organizations

such as symphony orchestras and theatrical groups, arts

and cultural service organizations, local arts councils,

visual arts organizations, and media arts organizations.

On and after July 1, 2001 (the effective date of Public Act

92-35), however, an entity otherwise eligible for this

exemption shall not make tax-free purchases unless it has

an active identification number issued by the Department.

(10) Personal property sold by a corporation, society,

association, foundation, institution, or organization,

other than a limited liability company, that is organized

and operated as a not-for-profit service enterprise for

the benefit of persons 65 years of age or older if the

personal property was not purchased by the enterprise for

the purpose of resale by the enterprise.

(11) Personal property sold to a governmental body, to

a corporation, society, association, foundation, or

institution organized and operated exclusively for

charitable, religious, or educational purposes, or to a

not-for-profit corporation, society, association,

foundation, institution, or organization that has no

compensated officers or employees and that is organized

and operated primarily for the recreation of persons 55

years of age or older. A limited liability company may

qualify for the exemption under this paragraph only if the

limited liability company is organized and operated

exclusively for educational purposes. On and after July 1,

1987, however, no entity otherwise eligible for this

exemption shall make tax-free purchases unless it has an

active identification number issued by the Department.

(12) (Blank).

(12-5) On and after July 1, 2003 and through June 30,

2004, motor vehicles of the second division with a gross

vehicle weight in excess of 8,000 pounds that are subject

to the commercial distribution fee imposed under Section

3-815.1 of the Illinois Vehicle Code. Beginning on July 1,

2004 and through June 30, 2005, the use in this State of

motor vehicles of the second division: (i) with a gross

vehicle weight rating in excess of 8,000 pounds; (ii) that

are subject to the commercial distribution fee imposed

under Section 3-815.1 of the Illinois Vehicle Code; and

(iii) that are primarily used for commercial purposes.

Through June 30, 2005, this exemption applies to repair

and replacement parts added after the initial purchase of

such a motor vehicle if that motor vehicle is used in a

manner that would qualify for the rolling stock exemption

otherwise provided for in this Act. For purposes of this

paragraph, "used for commercial purposes" means the

transportation of persons or property in furtherance of

any commercial or industrial enterprise whether for-hire

or not.

(13) Proceeds from sales to owners, lessors, or

shippers of tangible personal property that is utilized by

interstate carriers for hire for use as rolling stock

moving in interstate commerce and equipment operated by a

telecommunications provider, licensed as a common carrier

by the Federal Communications Commission, which is

permanently installed in or affixed to aircraft moving in

interstate commerce.

(14) Machinery and equipment that will be used by the

purchaser, or a lessee of the purchaser, primarily in the

process of manufacturing or assembling tangible personal

property for wholesale or retail sale or lease, whether

the sale or lease is made directly by the manufacturer or

by some other person, whether the materials used in the

process are owned by the manufacturer or some other

person, or whether the sale or lease is made apart from or

as an incident to the seller's engaging in the service

occupation of producing machines, tools, dies, jigs,

patterns, gauges, or other similar items of no commercial

value on special order for a particular purchaser. The

exemption provided by this paragraph (14) does not include

machinery and equipment used in (i) the generation of

electricity for wholesale or retail sale; (ii) the

generation or treatment of natural or artificial gas for

wholesale or retail sale that is delivered to customers

through pipes, pipelines, or mains; or (iii) the treatment

of water for wholesale or retail sale that is delivered to

customers through pipes, pipelines, or mains. The

provisions of Public Act 98-583 are declaratory of

existing law as to the meaning and scope of this

exemption. Beginning on July 1, 2017, the exemption

provided by this paragraph (14) includes, but is not

limited to, graphic arts machinery and equipment, as

defined in paragraph (4) of this Section.

(15) Proceeds of mandatory service charges separately

stated on customers' bills for purchase and consumption of

food and beverages, to the extent that the proceeds of the

service charge are in fact turned over as tips or as a

substitute for tips to the employees who participate

directly in preparing, serving, hosting or cleaning up the

food or beverage function with respect to which the

service charge is imposed.

(16) Tangible personal property sold to a purchaser if

the purchaser is exempt from use tax by operation of

federal law. This paragraph is exempt from the provisions

of Section 2-70.

(17) Tangible personal property sold to a common

carrier by rail or motor that receives the physical

possession of the property in Illinois and that transports

the property, or shares with another common carrier in the

transportation of the property, out of Illinois on a

standard uniform bill of lading showing the seller of the

property as the shipper or consignor of the property to a

destination outside Illinois, for use outside Illinois.

(18) Legal tender, currency, medallions, or gold or

silver coinage issued by the State of Illinois, the

government of the United States of America, or the

government of any foreign country, and bullion.

(19) Until July 1, 2003, oil field exploration,

drilling, and production equipment, including (i) rigs and

parts of rigs, rotary rigs, cable tool rigs, and workover

rigs, (ii) pipe and tubular goods, including casing and

drill strings, (iii) pumps and pump-jack units, (iv)

storage tanks and flow lines, (v) any individual

replacement part for oil field exploration, drilling, and

production equipment, and (vi) machinery and equipment

purchased for lease; but excluding motor vehicles required

to be registered under the Illinois Vehicle Code.

(20) Photoprocessing machinery and equipment,

including repair and replacement parts, both new and used,

including that manufactured on special order, certified by

the purchaser to be used primarily for photoprocessing,

and including photoprocessing machinery and equipment

purchased for lease.

(21) Until July 1, 2023, coal and aggregate

exploration, mining, off-highway hauling, processing,

maintenance, and reclamation equipment, including

replacement parts and equipment, and including equipment

purchased for lease, but excluding motor vehicles required

to be registered under the Illinois Vehicle Code. The

changes made to this Section by Public Act 97-767 apply on

and after July 1, 2003, but no claim for credit or refund

is allowed on or after August 16, 2013 (the effective date

of Public Act 98-456) for such taxes paid during the

period beginning July 1, 2003 and ending on August 16,

2013 (the effective date of Public Act 98-456).

(22) Until June 30, 2013, fuel and petroleum products

sold to or used by an air carrier, certified by the carrier

to be used for consumption, shipment, or storage in the

conduct of its business as an air common carrier, for a

flight destined for or returning from a location or

locations outside the United States without regard to

previous or subsequent domestic stopovers.

Beginning July 1, 2013, fuel and petroleum products

sold to or used by an air carrier, certified by the carrier

to be used for consumption, shipment, or storage in the

conduct of its business as an air common carrier, for a

flight that (i) is engaged in foreign trade or is engaged

in trade between the United States and any of its

possessions and (ii) transports at least one individual or

package for hire from the city of origination to the city

of final destination on the same aircraft, without regard

to a change in the flight number of that aircraft.

(23) A transaction in which the purchase order is

received by a florist who is located outside Illinois, but

who has a florist located in Illinois deliver the property

to the purchaser or the purchaser's donee in Illinois.

(24) Fuel consumed or used in the operation of ships,

barges, or vessels that are used primarily in or for the

transportation of property or the conveyance of persons

for hire on rivers bordering on this State if the fuel is

delivered by the seller to the purchaser's barge, ship, or

vessel while it is afloat upon that bordering river.

(25) Except as provided in item (25-5) of this

Section, a motor vehicle sold in this State to a

nonresident even though the motor vehicle is delivered to

the nonresident in this State, if the motor vehicle is not

to be titled in this State, and if a drive-away permit is

issued to the motor vehicle as provided in Section 3-603

of the Illinois Vehicle Code or if the nonresident

purchaser has vehicle registration plates to transfer to

the motor vehicle upon returning to his or her home state.

The issuance of the drive-away permit or having the

out-of-state registration plates to be transferred is

prima facie evidence that the motor vehicle will not be

titled in this State.

(25-5) The exemption under item (25) does not apply if

the state in which the motor vehicle will be titled does

not allow a reciprocal exemption for a motor vehicle sold

and delivered in that state to an Illinois resident but

titled in Illinois. The tax collected under this Act on

the sale of a motor vehicle in this State to a resident of

another state that does not allow a reciprocal exemption

shall be imposed at a rate equal to the state's rate of tax

on taxable property in the state in which the purchaser is

a resident, except that the tax shall not exceed the tax

that would otherwise be imposed under this Act. At the

time of the sale, the purchaser shall execute a statement,

signed under penalty of perjury, of his or her intent to

title the vehicle in the state in which the purchaser is a

resident within 30 days after the sale and of the fact of

the payment to the State of Illinois of tax in an amount

equivalent to the state's rate of tax on taxable property

in his or her state of residence and shall submit the

statement to the appropriate tax collection agency in his

or her state of residence. In addition, the retailer must

retain a signed copy of the statement in his or her

records. Nothing in this item shall be construed to

require the removal of the vehicle from this state

following the filing of an intent to title the vehicle in

the purchaser's state of residence if the purchaser titles

the vehicle in his or her state of residence within 30 days

after the date of sale. The tax collected under this Act in

accordance with this item (25-5) shall be proportionately

distributed as if the tax were collected at the 6.25%

general rate imposed under this Act.

(25-7) Beginning on July 1, 2007, no tax is imposed

under this Act on the sale of an aircraft, as defined in

Section 3 of the Illinois Aeronautics Act, if all of the

following conditions are met:

(1) the aircraft leaves this State within 15 days

after the later of either the issuance of the final

billing for the sale of the aircraft, or the

authorized approval for return to service, completion

of the maintenance record entry, and completion of the

test flight and ground test for inspection, as

required by 14 C.F.R. 91.407;

(2) the aircraft is not based or registered in

this State after the sale of the aircraft; and

(3) the seller retains in his or her books and

records and provides to the Department a signed and

dated certification from the purchaser, on a form

prescribed by the Department, certifying that the

requirements of this item (25-7) are met. The

certificate must also include the name and address of

the purchaser, the address of the location where the

aircraft is to be titled or registered, the address of

the primary physical location of the aircraft, and

other information that the Department may reasonably

require.

For purposes of this item (25-7):

"Based in this State" means hangared, stored, or

otherwise used, excluding post-sale customizations as

defined in this Section, for 10 or more days in each

12-month period immediately following the date of the sale

of the aircraft.

"Registered in this State" means an aircraft

registered with the Department of Transportation,

Aeronautics Division, or titled or registered with the

Federal Aviation Administration to an address located in

this State.

This paragraph (25-7) is exempt from the provisions of

Section 2-70.

(26) Semen used for artificial insemination of

livestock for direct agricultural production.

(27) Horses, or interests in horses, registered with

and meeting the requirements of any of the Arabian Horse

Club Registry of America, Appaloosa Horse Club, American

Quarter Horse Association, United States Trotting

Association, or Jockey Club, as appropriate, used for

purposes of breeding or racing for prizes. This item (27)

is exempt from the provisions of Section 2-70, and the

exemption provided for under this item (27) applies for

all periods beginning May 30, 1995, but no claim for

credit or refund is allowed on or after January 1, 2008

(the effective date of Public Act 95-88) for such taxes

paid during the period beginning May 30, 2000 and ending

on January 1, 2008 (the effective date of Public Act

95-88).

(28) Computers and communications equipment utilized

for any hospital purpose and equipment used in the

diagnosis, analysis, or treatment of hospital patients

sold to a lessor who leases the equipment, under a lease of

one year or longer executed or in effect at the time of the

purchase, to a hospital that has been issued an active tax

exemption identification number by the Department under

Section 1g of this Act.

(29) Personal property sold to a lessor who leases the

property, under a lease of one year or longer executed or

in effect at the time of the purchase, to a governmental

body that has been issued an active tax exemption

identification number by the Department under Section 1g

of this Act.

(30) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on

or before December 31, 2004, personal property that is

donated for disaster relief to be used in a State or

federally declared disaster area in Illinois or bordering

Illinois by a manufacturer or retailer that is registered

in this State to a corporation, society, association,

foundation, or institution that has been issued a sales

tax exemption identification number by the Department that

assists victims of the disaster who reside within the

declared disaster area.

(31) Beginning with taxable years ending on or after

December 31, 1995 and ending with taxable years ending on

or before December 31, 2004, personal property that is

used in the performance of infrastructure repairs in this

State, including but not limited to municipal roads and

streets, access roads, bridges, sidewalks, waste disposal

systems, water and sewer line extensions, water

distribution and purification facilities, storm water

drainage and retention facilities, and sewage treatment

facilities, resulting from a State or federally declared

disaster in Illinois or bordering Illinois when such

repairs are initiated on facilities located in the

declared disaster area within 6 months after the disaster.

(32) Beginning July 1, 1999, game or game birds sold

at a "game breeding and hunting preserve area" as that

term is used in the Wildlife Code. This paragraph is

exempt from the provisions of Section 2-70.

(33) A motor vehicle, as that term is defined in

Section 1-146 of the Illinois Vehicle Code, that is

donated to a corporation, limited liability company,

society, association, foundation, or institution that is

determined by the Department to be organized and operated

exclusively for educational purposes. For purposes of this

exemption, "a corporation, limited liability company,

society, association, foundation, or institution organized

and operated exclusively for educational purposes" means

all tax-supported public schools, private schools that

offer systematic instruction in useful branches of

learning by methods common to public schools and that

compare favorably in their scope and intensity with the

course of study presented in tax-supported schools, and

vocational or technical schools or institutes organized

and operated exclusively to provide a course of study of

not less than 6 weeks duration and designed to prepare

individuals to follow a trade or to pursue a manual,

technical, mechanical, industrial, business, or commercial

occupation.

(34) Beginning January 1, 2000, personal property,

including food, purchased through fundraising events for

the benefit of a public or private elementary or secondary

school, a group of those schools, or one or more school

districts if the events are sponsored by an entity

recognized by the school district that consists primarily

of volunteers and includes parents and teachers of the

school children. This paragraph does not apply to

fundraising events (i) for the benefit of private home

instruction or (ii) for which the fundraising entity

purchases the personal property sold at the events from

another individual or entity that sold the property for

the purpose of resale by the fundraising entity and that

profits from the sale to the fundraising entity. This

paragraph is exempt from the provisions of Section 2-70.

(35) Beginning January 1, 2000 and through December

31, 2001, new or used automatic vending machines that

prepare and serve hot food and beverages, including

coffee, soup, and other items, and replacement parts for

these machines. Beginning January 1, 2002 and through June

30, 2003, machines and parts for machines used in

commercial, coin-operated amusement and vending business

if a use or occupation tax is paid on the gross receipts

derived from the use of the commercial, coin-operated

amusement and vending machines. This paragraph is exempt

from the provisions of Section 2-70.

(35-5) Beginning August 23, 2001 and through June 30,

2016, food for human consumption that is to be consumed

off the premises where it is sold (other than alcoholic

beverages, soft drinks, and food that has been prepared

for immediate consumption) and prescription and

nonprescription medicines, drugs, medical appliances, and

insulin, urine testing materials, syringes, and needles

used by diabetics, for human use, when purchased for use

by a person receiving medical assistance under Article V

of the Illinois Public Aid Code who resides in a licensed

long-term care facility, as defined in the Nursing Home

Care Act, or a licensed facility as defined in the ID/DD

Community Care Act, the MC/DD Act, or the Specialized

Mental Health Rehabilitation Act of 2013.

(36) Beginning August 2, 2001, computers and

communications equipment utilized for any hospital purpose

and equipment used in the diagnosis, analysis, or

treatment of hospital patients sold to a lessor who leases

the equipment, under a lease of one year or longer

executed or in effect at the time of the purchase, to a

hospital that has been issued an active tax exemption

identification number by the Department under Section 1g

of this Act. This paragraph is exempt from the provisions

of Section 2-70.

(37) Beginning August 2, 2001, personal property sold

to a lessor who leases the property, under a lease of one

year or longer executed or in effect at the time of the

purchase, to a governmental body that has been issued an

active tax exemption identification number by the

Department under Section 1g of this Act. This paragraph is

exempt from the provisions of Section 2-70.

(38) Beginning on January 1, 2002 and through June 30,

2016, tangible personal property purchased from an

Illinois retailer by a taxpayer engaged in centralized

purchasing activities in Illinois who will, upon receipt

of the property in Illinois, temporarily store the

property in Illinois (i) for the purpose of subsequently

transporting it outside this State for use or consumption

thereafter solely outside this State or (ii) for the

purpose of being processed, fabricated, or manufactured

into, attached to, or incorporated into other tangible

personal property to be transported outside this State and

thereafter used or consumed solely outside this State. The

Director of Revenue shall, pursuant to rules adopted in

accordance with the Illinois Administrative Procedure Act,

issue a permit to any taxpayer in good standing with the

Department who is eligible for the exemption under this

paragraph (38). The permit issued under this paragraph

(38) shall authorize the holder, to the extent and in the

manner specified in the rules adopted under this Act, to

purchase tangible personal property from a retailer exempt

from the taxes imposed by this Act. Taxpayers shall

maintain all necessary books and records to substantiate

the use and consumption of all such tangible personal

property outside of the State of Illinois.

(39) Beginning January 1, 2008, tangible personal

property used in the construction or maintenance of a

community water supply, as defined under Section 3.145 of

the Environmental Protection Act, that is operated by a

not-for-profit corporation that holds a valid water supply

permit issued under Title IV of the Environmental

Protection Act. This paragraph is exempt from the

provisions of Section 2-70.

(40) Beginning January 1, 2010 and continuing through

December 31, 2024, materials, parts, equipment,

components, and furnishings incorporated into or upon an

aircraft as part of the modification, refurbishment,

completion, replacement, repair, or maintenance of the

aircraft. This exemption includes consumable supplies used

in the modification, refurbishment, completion,

replacement, repair, and maintenance of aircraft, but

excludes any materials, parts, equipment, components, and

consumable supplies used in the modification, replacement,

repair, and maintenance of aircraft engines or power

plants, whether such engines or power plants are installed

or uninstalled upon any such aircraft. "Consumable

supplies" include, but are not limited to, adhesive, tape,

sandpaper, general purpose lubricants, cleaning solution,

latex gloves, and protective films. This exemption applies

only to the sale of qualifying tangible personal property

to persons who modify, refurbish, complete, replace, or

maintain an aircraft and who (i) hold an Air Agency

Certificate and are empowered to operate an approved

repair station by the Federal Aviation Administration,

(ii) have a Class IV Rating, and (iii) conduct operations

in accordance with Part 145 of the Federal Aviation

Regulations. The exemption does not include aircraft

operated by a commercial air carrier providing scheduled

passenger air service pursuant to authority issued under

Part 121 or Part 129 of the Federal Aviation Regulations.

The changes made to this paragraph (40) by Public Act

98-534 are declarative of existing law. It is the intent

of the General Assembly that the exemption under this

paragraph (40) applies continuously from January 1, 2010

through December 31, 2024; however, no claim for credit or

refund is allowed for taxes paid as a result of the

disallowance of this exemption on or after January 1, 2015

and prior to the effective date of this amendatory Act of

the 101st General Assembly.

(41) Tangible personal property sold to a

public-facilities corporation, as described in Section

11-65-10 of the Illinois Municipal Code, for purposes of

constructing or furnishing a municipal convention hall,

but only if the legal title to the municipal convention

hall is transferred to the municipality without any

further consideration by or on behalf of the municipality

at the time of the completion of the municipal convention

hall or upon the retirement or redemption of any bonds or

other debt instruments issued by the public-facilities

corporation in connection with the development of the

municipal convention hall. This exemption includes

existing public-facilities corporations as provided in

Section 11-65-25 of the Illinois Municipal Code. This

paragraph is exempt from the provisions of Section 2-70.

(42) Beginning January 1, 2017 and through December

31, 2026, menstrual pads, tampons, and menstrual cups.

(43) Merchandise that is subject to the Rental

Purchase Agreement Occupation and Use Tax. The purchaser

must certify that the item is purchased to be rented

subject to a rental purchase agreement, as defined in the

Rental Purchase Agreement Act, and provide proof of

registration under the Rental Purchase Agreement

Occupation and Use Tax Act. This paragraph is exempt from

the provisions of Section 2-70.

(44) Qualified tangible personal property used in the

construction or operation of a data center that has been

granted a certificate of exemption by the Department of

Commerce and Economic Opportunity, whether that tangible

personal property is purchased by the owner, operator, or

tenant of the data center or by a contractor or

subcontractor of the owner, operator, or tenant. Data

centers that would have qualified for a certificate of

exemption prior to January 1, 2020 had this amendatory Act

of the 101st General Assembly been in effect, may apply

for and obtain an exemption for subsequent purchases of

computer equipment or enabling software purchased or

leased to upgrade, supplement, or replace computer

equipment or enabling software purchased or leased in the

original investment that would have qualified.

The Department of Commerce and Economic Opportunity

shall grant a certificate of exemption under this item

(44) to qualified data centers as defined by Section

605-1025 of the Department of Commerce and Economic

Opportunity Law of the Civil Administrative Code of

Illinois.

For the purposes of this item (44):

"Data center" means a building or a series of

buildings rehabilitated or constructed to house

working servers in one physical location or multiple

sites within the State of Illinois.

"Qualified tangible personal property" means:

electrical systems and equipment; climate control and

chilling equipment and systems; mechanical systems and

equipment; monitoring and secure systems; emergency

generators; hardware; computers; servers; data storage

devices; network connectivity equipment; racks;

cabinets; telecommunications cabling infrastructure;

raised floor systems; peripheral components or

systems; software; mechanical, electrical, or plumbing

systems; battery systems; cooling systems and towers;

temperature control systems; other cabling; and other

data center infrastructure equipment and systems

necessary to operate qualified tangible personal

property, including fixtures; and component parts of

any of the foregoing, including installation,

maintenance, repair, refurbishment, and replacement of

qualified tangible personal property to generate,

transform, transmit, distribute, or manage electricity

necessary to operate qualified tangible personal

property; and all other tangible personal property

that is essential to the operations of a computer data

center. The term "qualified tangible personal

property" also includes building materials physically

incorporated in to the qualifying data center. To

document the exemption allowed under this Section, the

retailer must obtain from the purchaser a copy of the

certificate of eligibility issued by the Department of

Commerce and Economic Opportunity.

This item (44) is exempt from the provisions of

Section 2-70.

(Source: P.A. 100-22, eff. 7-6-17; 100-321, eff. 8-24-17;

100-437, eff. 1-1-18; 100-594, eff. 6-29-18; 100-863, eff.

8-14-18; 100-1171, eff. 1-4-19; 101-31, eff. 6-28-19; 101-81,

eff. 7-12-19; 101-629, eff. 2-5-20.)

Section 30-35. The Property Tax Code is amended by

changing Section 10-390 and by adding Section 15-37 as

follows:

(35 ILCS 200/10-390)

Sec. 10-390. Valuation of supportive living facilities.

(a) Notwithstanding Section 1-55, to determine the fair

cash value of any supportive living facility established under

Section 5-5.01a of the Illinois Public Aid Code, in assessing

the facility, a local assessment officer must use the income

capitalization approach. For the purposes of this Section,

gross potential income must not exceed the maximum individual

Supplemental Security Income (SSI) amount, minus a resident's

personal allowance as defined at 89 Ill Admin. Code 146.205,

multiplied by the number of apartments authorized by the

supportive living facility certification.

(b) When assessing supportive living facilities, the local

assessment officer may not consider:

(1) payments from Medicaid for services provided to

residents of supportive living facilities when such

payments constitute income that is attributable to

services and not attributable to the real estate; or

(2) payments by a resident of a supportive living

facility for services that would be paid by Medicaid if

the resident were Medicaid-eligible, when such payments

constitute income that is attributable to services and not

attributable to real estate.

(Source: P.A. 94-1086, eff. 1-19-07.)

(35 ILCS 200/15-37 new)

Sec. 15-37. Educational trade schools. Property that is

owned by a non-profit trust fund and used exclusively for the

purposes of educating and training individuals for

occupational, trade, and technical careers and is certified by

the United States Department of Labor as registered with the

Office of Apprenticeship is exempt.

Section 30-40. The Business Corporation Act of 1983 is

amended by changing Sections 15.35 and 15.65 as follows:

(805 ILCS 5/15.35) (from Ch. 32, par. 15.35)

(Section scheduled to be repealed on December 31, 2025)

Sec. 15.35. Franchise taxes payable by domestic

corporations. For the privilege of exercising its franchises

in this State, each domestic corporation shall pay to the

Secretary of State the following franchise taxes, computed on

the basis, at the rates and for the periods prescribed in this

Act:

(a) An initial franchise tax at the time of filing its

first report of issuance of shares.

(b) An additional franchise tax at the time of filing

(1) a report of the issuance of additional shares, or (2) a

report of an increase in paid-in capital without the

issuance of shares, or (3) an amendment to the articles of

incorporation or a report of cumulative changes in paid-in

capital, whenever any amendment or such report discloses

an increase in its paid-in capital over the amount thereof

last reported in any document, other than an annual

report, interim annual report or final transition annual

report required by this Act to be filed in the office of

the Secretary of State.

(c) An additional franchise tax at the time of filing

a report of paid-in capital following a statutory merger

or consolidation, which discloses that the paid-in capital

of the surviving or new corporation immediately after the

merger or consolidation is greater than the sum of the

paid-in capital of all of the merged or consolidated

corporations as last reported by them in any documents,

other than annual reports, required by this Act to be

filed in the office of the Secretary of State; and in

addition, the surviving or new corporation shall be liable

for a further additional franchise tax on the paid-in

capital of each of the merged or consolidated corporations

as last reported by them in any document, other than an

annual report, required by this Act to be filed with the

Secretary of State from their taxable year end to the next

succeeding anniversary month or, in the case of a

corporation which has established an extended filing

month, the extended filing month of the surviving or new

corporation; however if the taxable year ends within the

2-month 2 month period immediately preceding the

anniversary month or, in the case of a corporation which

has established an extended filing month, the extended

filing month of the surviving or new corporation the tax

will be computed to the anniversary month or, in the case

of a corporation which has established an extended filing

month, the extended filing month of the surviving or new

corporation in the next succeeding calendar year.

(d) An annual franchise tax payable each year with the

annual report which the corporation is required by this

Act to file.

(e) On or after January 1, 2020 and prior to January 1,

2021, the first $30 in liability is exempt from the tax imposed

under this Section. On or after January 1, 2021 and prior to

January 1, 2022, the first $1,000 in liability is exempt from

the tax imposed under this Section. On or after January 1, 2022

and prior to January 1, 2023, the first $10,000 in liability is

exempt from the tax imposed under this Section. On or after

January 1, 2023 and prior to January 1, 2024, the first

$100,000 in liability is exempt from the tax imposed under

this Section. The provisions of this Section shall not require

the payment of any franchise tax that would otherwise have

been due and payable on or after January 1, 2024. There shall

be no refunds or proration of franchise tax for any taxes due

and payable on or after January 1, 2024 on the basis that a

portion of the corporation's taxable year extends beyond

January 1, 2024. This amendatory Act of the 101st General

Assembly shall not affect any right accrued or established, or

any liability or penalty incurred prior to January 1, 2024.

(f) This Section is repealed on December 31, 2025.

(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)

(805 ILCS 5/15.65) (from Ch. 32, par. 15.65)

(Section scheduled to be repealed on December 31, 2024)

Sec. 15.65. Franchise taxes payable by foreign

corporations. For the privilege of exercising its authority to

transact such business in this State as set out in its

application therefor or any amendment thereto, each foreign

corporation shall pay to the Secretary of State the following

franchise taxes, computed on the basis, at the rates and for

the periods prescribed in this Act:

(a) An initial franchise tax at the time of filing its

application for authority to transact business in this

State.

(b) An additional franchise tax at the time of filing

(1) a report of the issuance of additional shares, or (2) a

report of an increase in paid-in capital without the

issuance of shares, or (3) a report of cumulative changes

in paid-in capital or a report of an exchange or

reclassification of shares, whenever any such report

discloses an increase in its paid-in capital over the

amount thereof last reported in any document, other than

an annual report, interim annual report or final

transition annual report, required by this Act to be filed

in the office of the Secretary of State.

(c) Whenever the corporation shall be a party to a

statutory merger and shall be the surviving corporation,

an additional franchise tax at the time of filing its

report following merger, if such report discloses that the

amount represented in this State of its paid-in capital

immediately after the merger is greater than the aggregate

of the amounts represented in this State of the paid-in

capital of such of the merged corporations as were

authorized to transact business in this State at the time

of the merger, as last reported by them in any documents,

other than annual reports, required by this Act to be

filed in the office of the Secretary of State; and in

addition, the surviving corporation shall be liable for a

further additional franchise tax on the paid-in capital of

each of the merged corporations as last reported by them

in any document, other than an annual report, required by

this Act to be filed with the Secretary of State, from

their taxable year end to the next succeeding anniversary

month or, in the case of a corporation which has

established an extended filing month, the extended filing

month of the surviving corporation; however if the taxable

year ends within the 2-month 2 month period immediately

preceding the anniversary month or the extended filing

month of the surviving corporation, the tax will be

computed to the anniversary or, extended filing month of

the surviving corporation in the next succeeding calendar

year.

(d) An annual franchise tax payable each year with any

annual report which the corporation is required by this

Act to file.

(e) On or after January 1, 2020 and prior to January 1,

2021, the first $30 in liability is exempt from the tax imposed

under this Section. On or after January 1, 2021 and prior to

January 1, 2022, the first $1,000 in liability is exempt from

the tax imposed under this Section. On or after January 1, 2022

and prior to January 1, 2023, the first $10,000 in liability is

exempt from the tax imposed under this Section. On or after

January 1, 2023 and prior to January 1, 2024, the first

$100,000 in liability is exempt from the tax imposed under

this Section. The provisions of this Section shall not require

the payment of any franchise tax that would otherwise have

been due and payable on or after January 1, 2024. There shall

be no refunds or proration of franchise tax for any taxes due

and payable on or after January 1, 2024 on the basis that a

portion of the corporation's taxable year extends beyond

January 1, 2024. This amendatory Act of the 101st General

Assembly shall not affect any right accrued or established, or

any liability or penalty incurred prior to January 1, 2024.

(f) This Section is repealed on December 31, 2024.

(Source: P.A. 101-9, eff. 6-5-19; revised 7-18-19.)

ARTICLE 35. REIMAGINE PUBLIC SAFETY

Section 35-1. Short title. This Act may be cited as the

Reimagine Public Safety Act.

Section 35-5. Intent; purposes. This Act creates a

comprehensive approach to ending Illinois' firearm violence

epidemic. Furthermore, the Act reduces significant gaps in

Illinois' mental health treatment system for youth, young

adults, and families that live in areas with chronic exposure

to firearm violence and exhibit mental health conditions

associated with chronic and ongoing trauma.

Section 35-10. Definitions. As used in this Act:

"Approved technical assistance and training provider"

means an organization that has experience in improving the

outcomes of local community-based organizations by providing

supportive services that address the gaps in their resources

and knowledge about content-based work or provide support and

knowledge about the administration and management of

organizations, or both. Approved technical assistance and

training providers as defined in this Act are intended to

assist community organizations with evaluating the need for

evidenced-based violence prevention services, promising

violence prevention programs, starting up programming, and

strengthening the quality of existing programming.

"Communities" means, for municipalities with a 1,000,000

or more population in Illinois, the 77 designated areas

defined by the University of Chicago Social Science Research

Committee as amended in 1980.

"Concentrated firearm violence" means the 17 most violent

communities in Illinois municipalities greater than one

million residents and the 10 most violent municipalities with

less than 1,000,000 residents and greater than 25,000

residents with the most per capita firearm-shot incidents from

January 1, 2016 through December 31, 2020.

"Criminal justice-involved" means an individual who has

been arrested, indicted, convicted, adjudicated delinquent, or

otherwise detained by criminal justice authorities for

violation of Illinois criminal laws.

"Evidence-based high-risk youth intervention services"

means programs that reduce involvement in the criminal justice

system, increase school attendance, and refer high-risk teens

into therapeutic programs that address trauma recovery and

other mental health improvements based on best practices in

the youth intervention services field.

"Evidenced-based violence prevention services" means

coordinated programming and services that may include, but are

not limited to, effective emotional or trauma related

therapies, housing, employment training, job placement, family

engagement, or wrap-around support services that are

considered to be best practice for reducing violence within

the field of violence intervention research and practice.

"Evidence-based youth development programs" means

after-school and summer programming that provides services to

teens to increase their school attendance, school performance,

reduce involvement in the criminal justice system, and develop

nonacademic interests that build social emotional persistence

and intelligence based on best practices in the field of youth

development services for high-risk youth.

"Options school" means a secondary school where 75% or

more of attending students have either stopped attending or

failed their secondary school courses since first attending

ninth grade.

"Qualified violence prevention organization" means an

organization that manages and employs qualified violence

prevention professionals.

"Qualified violence prevention professional" means a

community health worker who renders violence preventive

services.

"Social organization" means an organization of individuals

who form the organization for the purposes of enjoyment, work,

and other mutual interests.

Section 35-15. Findings. The Illinois General Assembly

finds that:

(1) Discrete neighborhoods in municipalities across

Illinois are experiencing concentrated and perpetual firearm

violence that is a public health epidemic.

(2) Within neighborhoods experiencing this firearm

violence epidemic, violence is concentrated among teens and

young adults that have chronic exposure to the risk of

violence and criminal legal system involvement and related

trauma in small geographic areas where these young people live

or congregate.

(3) Firearm violence victimization and perpetration is

highly concentrated in particular neighborhoods, particular

blocks within these neighborhoods, and among a small number of

individuals living in these areas.

(4) People who are chronically exposed to the risk of

firearm violence victimization are substantially more likely

to be violently injured or violently injure another person.

People who have been violently injured are substantially more

likely to be violently reinjured. Chronic exposure to violence

additionally leads individuals to engage in behavior, as part

of a cycle of community violence, trauma, and retaliation that

substantially increases their own risk of violent injury or

reinjury.

(5) Evidence-based programs that engage individuals at the

highest risk of firearm violence and provide life

stabilization, case management, and culturally competent group

and individual therapy reduce firearm violence victimization

and perpetration and can end Illinois' firearm violence

epidemic.

(6) A public health approach to ending Illinois' firearm

violence epidemic requires targeted, integrated behavioral

health services and economic opportunity that promotes

self-sufficiency for victims of firearm violence and those

with chronic exposure to the risk of firearm violence

victimization.

(7) A public health approach to ending Illinois' firearm

violence epidemic further requires broader preventive

investments in the census tracts and blocks that reduce risk

factors for youth and families living with extreme risk of

firearm violence victimization.

(8) A public health approach to ending Illinois' firearm

violence epidemic requires empowering residents and

community-based organizations within impacted neighborhoods to

provide culturally competent care based on lived experience in

these areas and long-term relationships of mutual interest

that promote safety and stability.

(9) A public health approach to ending Illinois' firearm

violence epidemic further requires that preventive youth

development services for youth in these neighborhoods be fully

integrated with a team-based model of mental health care to

address trauma recovery for those young people at extreme risk

of firearm violence victimization.

(10) Community revitalization can be an effective violence

prevention strategy, provided that revitalization is targeted

to the highest risk geographies within communities and

revitalization efforts are designed and led by individuals

living and working in the impacted communities.

Section 35-20. Office of Firearm Violence Prevention.

(a) On or before September 1, 2021, an Office of Firearm

Violence Prevention is established within the Illinois

Department of Human Services. The Assistant Secretary of

Violence Prevention shall report his or her actions to the

Secretary of Human Services and the Office of the Governor.

The Office shall have the authority to coordinate and

integrate all programs and services listed in this Act and

other programs and services the Governor establishes by

executive order to maximize an integrated approach to reducing

Illinois' firearm violence epidemic and ultimately ending this

public health crisis.

(b) The Office of Firearm Violence Prevention shall have

grant making, operational, and procurement authority to

distribute funds to qualified violence prevention

organizations, approved technical assistance and training

providers, and qualified evaluation and assessment

organizations to execute the functions established in this Act

and other programs and services the Governor establishes by

executive order for this Office.

(c) The Assistant Secretary of Firearm Violence Prevention

shall be appointed by the Governor with the advice and consent

of the Senate. The Assistant Secretary of Firearm Violence

Prevention shall report to the Secretary of Human Services and

also report his or her actions to the Office of the Governor.

(d) For Illinois municipalities with a 1,000,000 or more

population, the Office of Firearm Violence Prevention shall

determine the 17 most violent neighborhoods as measured by the

number of per capita firearm-shot incidents from January 1,

2016 through December 31, 2020. These 17 communities shall

qualify for grants under this Act and coordination of other

State services from the Office of Firearm Violence Prevention.

For Illinois municipalities with less than 1,000,000 residents

and more than 25,000 residents, the Office of Firearm Violence

Prevention shall identify the 10 municipalities that have the

greatest concentrated firearm violence victims as measured by

the number of firearm-shot incidents from January 1, 2016

through December 31, 2020 divided by the number of residents

for each municipality or area. These 10 municipalities and

other municipalities identified by the Office of Firearm

Violence Prevention shall qualify for grants under this Act

and coordination of other State services from the Office of

Firearm Violence Prevention. The Office of Firearm Violence

Prevention shall consider factors listed in subsection (a) of

Section 35-40 to determine additional municipalities that

qualify for grants under this Act.

(e) The Office of Firearm Violence Prevention shall issue

a report to the General Assembly no later than January 1 of

each year that identifies communities within Illinois

municipalities of 1,000,000 or more residents and

municipalities with less than 1,000,000 residents and more

than 25,000 residents that are experiencing concentrated

firearm violence, explaining the investments that are being

made to reduce concentrated firearm violence, and making

further recommendations on how to end Illinois' firearm

violence epidemic.

Section 35-25. Integrated violence prevention and other

services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall make grants to qualified violence prevention

organizations for evidence-based firearm violence prevention

services. Approved technical assistance and training providers

shall create learning communities for the exchange of

information between community-based organizations in the same

or similar fields. Evidence-based firearm violence prevention

services shall recruit individuals at the highest risk of

firearm violence victimization and provide these individuals

with comprehensive services that reduce their exposure to

chronic firearm violence.

(b) Qualified violence prevention organizations shall

develop the following expertise in the geographic areas that

they cover:

(1) Analyzing and leveraging data to identify the

people who will most benefit from firearm violence

prevention services in their geographic areas.

(2) Identifying the conflicts that are responsible for

recurring violence.

(3) Having relationships with individuals who are most

able to reduce conflicts.

(4) Addressing the stabilization and trauma recovery

needs of individuals impacted by violence by providing

direct services for their unmet needs or referring them to

other qualified service providers.

(5) Having and building relationships with community

members and community organizations that provide violence

prevention services and get referrals of people who will

most benefit from firearm violence prevention services in

their geographic areas.

(6) Providing training and technical assistance to

local law enforcement agencies to improve their

effectiveness without having any role, requirement, or

mandate to participate in the policing, enforcement, or

prosecution of any crime.

(c) Qualified violence prevention organizations receiving

grants under this Act shall coordinate services with other

qualified violence prevention organizations in their area.

(d) The Office of Firearm Violence Prevention shall name a

Lead Qualified Violence Prevention Convener for each of the 17

neighborhoods and provide a grant of $50,000 up to $100,000 to

this organization to coordinate monthly meetings between

qualified violence prevention organizations and youth

development organizations under this Act. The Lead Qualified

Violence Prevention Convener may also receive funding from the

Office of Firearm Violence Prevention for technical assistance

or training when needs are jointly identified. The Lead

Qualified Violence Prevention Convener shall:

(1) provide notes on the meetings and summarize

recommendations made at the monthly meetings to improve

the effectiveness of violence prevention services based on

review of timely data on shootings and homicides in his or

her relevant neighborhood;

(2) attend monthly meetings where the cause of

violence and other neighborhood disputes is discussed and

strategize on how to resolve ongoing conflicts and execute

on agreed plans;

(3) provide qualitative review of other qualified

violence prevention organizations in the Lead Qualified

Violence Prevention Convener's neighborhood as required by

the Office of Firearm Violence Prevention;

(4) make recommendations to the Office of Firearm

Violence Prevention and local law enforcement on how to

reduce violent conflict in his or her neighborhood;

(5) meet on an emergency basis when conflicts that

need immediate attention and resolution arise;

(6) share knowledge and strategies of the community

violence dynamic in monthly meetings with local youth

development specialists receiving grants under this Act;

(7) select when and where needed an approved Office of

Violence Prevention-funded technical assistance and

service training provider and contract with the provider

for agreed upon services; and

(8) after meeting with community residents and other

community organizations that have expertise in housing,

mental health, economic development, education, and social

services, make consensus recommendations to the Office of

Firearm Violence Prevention on how to target community

revitalization resources available from federal and State

funding sources.

The Office of Firearm Violence Prevention shall compile

recommendations from all Lead Qualified Violence Prevention

Conveners and report to the General Assembly bi-annually on

these funding recommendations. The Lead Qualified Violence

Prevention Convener may also serve as a youth development

provider.

(e) The Illinois Office of Firearm Violence Prevention

shall select no fewer than 2 and no more than 3 approved

technical assistance and training providers to deliver

technical assistance and training to the qualified violence

prevention organizations that agree to contract with an

approved technical assistance and training provider. Qualified

violence prevention organizations shall have complete

authority to select among the approved technical assistance

services providers funded by the Office of Firearm Violence

Prevention.

(f) Approved technical assistance and training providers

may:

(1) provide training and certification to qualified

violence prevention professionals on how to perform

violence prevention services and other professional

development to qualified violence prevention

professionals.

(2) provide management training on how to manage

qualified violence prevention professionals;

(3) provide training and assistance on how to develop

memorandum of understanding for referral services or

create approved provider lists for these referral

services, or both;

(4) share lessons learned among qualified violence

prevention professionals and service providers in their

network; and

(5) provide technical assistance and training on human

resources, grants management, capacity building, and

fiscal management strategies.

(g) Approved technical assistance and training providers

shall:

(1) provide additional services identified as

necessary by the Office of Firearm Violence Prevention and

qualified service providers in their network; and

(2) receive a vendor contract or grant up to $250,000

plus fees negotiated for services from participating

qualified violence prevention organizations.

(h) Fees negotiated for approved technical assistance and

training providers shall not exceed 12% of awarded grant funds

to a qualified violence prevention organization.

(i) The Office of Firearm Violence Prevention shall issue

grants to no fewer than 2 qualified violence prevention

organizations in each of the 17 neighborhoods served and no

more than 6 organizations in the 17 neighborhoods served.

Grants shall be for no less than $400,000 per qualified

violence prevention organization.

(j) No qualified violence prevention organization can

serve more than 3 neighborhoods unless the Office of Firearm

Violence Prevention is unable to identify qualified violence

prevention organizations to provide adequate coverage.

(k) No approved technical assistance and training provider

shall provide qualified violence prevention services in a

neighborhood under this Act unless the Office of Firearm

Violence Prevention is unable to identify qualified violence

prevention organizations to provide adequate coverage.

Section 35-30. Integrated youth services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall make grants to qualified youth development

organizations for evidence-based youth after-school and summer

programming. Evidence-based youth development programs shall

provide services to teens that increase their school

attendance, school performance, reduce involvement in the

criminal justice system, and develop nonacademic interests

that build social emotional persistence and intelligence.

(b) The Office of Firearm Violence Prevention shall

identify municipal blocks where more than 35% of all

firearm-shot incidents take place and focus all youth

development service grants to residents of these municipality

blocks in the 17 targeted neighborhoods. Youth development

service programs shall be required to serve the following

teens before expanding services to the broader community:

(1) criminal justice-involved youth;

(2) students who are attending or have attended option

schools;

(3) family members of individuals working with

qualified violence prevention organizations; and

(4) youth living on the blocks where more than 35% of

the violence takes place in a neighborhood.

(c) Each program participant enrolled in a youth

development program under this Act shall receive an

individualized needs assessment to determine if the

participant requires intensive youth services as provided for

in Section 35-35 of this Act. The needs assessment should be

the best available instrument that considers the physical and

mental condition of each youth based on the youth's family

ties, financial resources, past substance use, criminal

justice involvement, and trauma related to chronic exposure to

firearm violence behavioral health assessment to determine the

participant's broader support and mental health needs. The

Office of Firearm Violence Prevention shall determine best

practices for referring program participants who are at the

highest risk of violence and criminal justice involvement to

be referred to a youth development intervention program

established in Section 35-35.

(d) Youth development prevention program participants

shall receive services designed to empower participants with

the social and emotional skills necessary to forge paths of

healthy development and disengagement from high-risk

behaviors. Within the context of engaging social, physical,

and personal development activities, participants should build

resilience and the skills associated with healthy social,

emotional, and identity development.

(e) Youth development providers shall develop the

following expertise in the geographic areas they cover:

(1) Knowledge of the teens and their social

organization in the blocks they are designated to serve.

(2) Youth development organizations receiving grants

under this Act shall be required to coordinate services

with other qualified youth development organizations in

their neighborhood by sharing lessons learned in monthly

meetings.

(3) Providing qualitative review of other youth

development organizations in their neighborhood as

required by the Office of Firearm Violence Prevention.

(4) Meeting on an emergency basis when conflicts

related to program participants that need immediate

attention and resolution arise.

(5) Sharing knowledge and strategies of the

neighborhood violence dynamic in monthly meetings with

local qualified violence prevention organizations

receiving grants under this Act.

(6) Selecting an approved technical assistance and

service training provider and contract with them for

agreed upon services.

(f) The Illinois Office of Firearm Violence Prevention

shall select no fewer than 2 and no more than 3 approved

technical assistance and training providers to deliver

technical assistance and training to the youth development

organizations that agree to contract with an approved

technical assistance and training provider. Youth development

organizations must use an approved technical assistance and

training provider but have complete authority to select among

the approved technical assistance services providers funded by

the Office of Firearm Violence Prevention.

(g) Approved technical assistance and training providers

may:

(1) provide training to youth development workers on

how to perform outreach services;

(2) provide management training on how to manage youth

development workers;

(3) provide training and assistance on how to develop

memorandum of understanding for referral services or

create approved provider lists for these referral

services, or both;

(4) share lessons learned among youth development

service providers in their network; and

(5) provide technical assistance and training on human

resources, grants management, capacity building, and

fiscal management strategies.

(h) Approved technical assistance and training providers

shall:

(1) provide additional services identified as

necessary by the Office of Firearm Violence Prevention and

youth development service providers in their network; and

(2) receive an annual grant up to $250,000 plus fees

negotiated for services from participating youth

development service organizations.

(i) Fees negotiated for approved technical assistance and

training providers shall not exceed 10% of awarded grant funds

to a youth development services organization.

(j) The Office of Firearm Violence Prevention shall issue

youth development services grants to no fewer than 4 youth

services organizations in each of the 17 neighborhoods served

and no more than 8 organizations in each of the 17

neighborhoods. Youth services grants shall be for no less than

$400,000 per youth development organization.

(k) No youth development organization can serve more than

3 neighborhoods unless the Office of Firearm Violence

Prevention is unable to identify youth development

organizations to provide adequate coverage.

(l) No approved technical assistance and training provider

shall provide youth development services in any neighborhood

under this Act.

Section 35-35. Intensive youth intervention services.

(a) Subject to appropriation, for municipalities with

1,000,000 or more residents, the Office of Firearm Violence

Prevention shall issue grants to qualified high-risk youth

intervention organizations for evidence-based intervention

services that reduce involvement in the criminal justice

system, increase school attendance, and refer high-risk teens

into therapeutic programs that address trauma recovery and

other mental health improvements. Each program participant

enrolled in a youth intervention program under this Act shall

receive a nationally recognized comprehensive mental health

assessment delivered by a qualified mental health professional

certified to provide services to Medicaid recipients.

(b) Youth intervention program participants shall:

(1) receive group-based emotional regulation therapy

that helps them control their emotions and understand how

trauma and stress impacts their thinking and behavior;

(2) have youth advocates that accompany them to their

group therapy sessions, assist them with issues that

prevent them from attending school, and address life

skills development activities through weekly coaching; and

(3) be required to have trained clinical staff

managing the youth advocate interface with program

participants.

(c) Youth development service organizations shall be

assigned to the youth intervention service providers for

referrals by the Office of Firearm Violence Prevention.

(d) The youth receiving intervention services who are

evaluated to need trauma recovery and other behavioral health

interventions and who have the greatest risk of firearm

violence victimization shall be referred to the family systems

intervention services established in Section 35-55.

(e) The Office of Firearm Violence Prevention shall issue

youth intervention grants to no less than 2 youth intervention

organizations and no more than 4 organizations in

municipalities with 1,000,000 or more residents.

(f) No youth intervention organization can serve more than

10 neighborhoods.

(g) The approved technical assistance and training

providers for youth development programs provided in

subsection (d) of Section 35-30 shall also provide technical

assistance and training to the affiliated youth intervention

service providers.

(h) The Office of Firearm Violence Prevention shall

establish payment requirements from youth intervention service

providers to the affiliated approved technical assistance and

training providers.

Section 35-40. Services for municipalities with less than

1,000,000 residents.

(a) The Office of Firearm Violence Prevention shall

identify the 10 municipalities or geographically contiguous

areas in Illinois with less than 1,000,000 residents and more

than 25,000 residents that have the largest concentrated

firearm violence in the last 5 years. These areas shall

qualify for grants under this Act. The Office of Firearm

Violence Prevention shall identify additional municipalities

with more than 25,000 residents and less than 1,000,000

residents that would benefit from violence prevention

services. In identifying the additional municipalities that

qualify for funding under Section 35-40, the Office of Firearm

Violence Prevention shall consider the following factors:

(1) the total number of firearms victims in a

potential municipality in the last 5 years;

(2) the per capita rate of firearms victims in a

potential municipality in the last 5 years; and

(3) the total potential firearms reduction benefit for

the entire State of Illinois by serving the additional

municipality compared to the total benefit of investing in

all other municipalities identified for grants to

municipalities with more than 25,000 residents and less

than 1,000,000 residents.

(b) Resources for each of these areas shall be distributed

based on maximizing the total potential reduction in firearms

victimization for all municipalities receiving grants under

this Act. The Office of Firearm Violence Prevention may

establish a minimum grant amount for each municipality awarded

grants under this Section to ensure grants will have the

potential to reduce violence in each municipality. The Office

of Firearm Violence Prevention shall maximize the potential

for violence reduction throughout Illinois after determining

the necessary minimum grant amounts to be effective in each

municipality receiving grants under this Section.

(c) The Office of Firearm Violence Prevention shall create

local advisory councils for each of the 10 areas designated

for the purpose of obtaining recommendations on how to

distribute funds in these areas to reduce firearm violence

incidents. Local advisory councils shall consist of 5 members

with the following expertise or experience:

(1) a representative of a nonelected official in local

government from the designated area;

(2) a representative of an elected official at the

local or state level for the area;

(3) a representative with public health experience in

firearm violence prevention or youth development; and

(4) two residents of the subsection of each area with

the most concentrated firearm violence incidents.

(d) The Office of Firearm Violence Prevention shall

provide data to each local council on the characteristics of

firearm violence in the designated area and other relevant

information on the physical and demographic characteristics of

the designated area. The Office of Firearm Violence Prevention

shall also provide best available evidence on how to address

the social determinants of health in the designated area in

order to reduce firearm violence.

(e) Each local advisory council shall make recommendations

on how to allocate distributed resources for its area based on

information provided to them by the Office of Firearm Violence

Prevention.

(f) The Office of Firearm Violence Prevention shall

consider the recommendations and determine how to distribute

funds through grants to community-based organizations and

local governments. To the extent the Office of Firearm

Violence Prevention does not follow a local advisory council's

recommendation on allocation of funds, the Office of Firearm

Violence Prevention shall explain in writing why a different

allocation of resources is more likely to reduce firearm

violence in the designated area.

(g) Subject to appropriation, the Office of Firearm

Violence Prevention shall issue grants to local governmental

agencies and community-based organizations to maximize firearm

violence reduction each year. Grants shall be named no later

than March 1, 2022. Grants in proceeding years shall be issued

on or before July 15 of the relevant fiscal year.

Section 35-50. Medicaid trauma recovery services for

adults.

(a) On or before January 15, 2022, the Department of

Healthcare and Family Services shall design, seek approval

from the United States Department of Health and Human

Services, and subject to federal approval and State

appropriations for this purpose, implement a team-based model

of care system to address trauma recovery from chronic

exposure to firearm violence for Illinois adults.

(b) The team-based model of care system shall reimburse

for a minimum of the following services:

(1) Outreach services that recruit trauma-exposed

adults into the system and develop supportive

relationships with them based on lived experience in their

communities. Outreach services include both services to

support impacted individuals and group services that

reduce violence between groups that need conflict

resolution.

(2) Case management and community support services

that provide stabilization to individuals recovering from

chronic exposure to firearm violence, including group

cognitive behavior therapy sessions and other

evidence-based interventions that promote behavioral

change.

(3) Group and individual therapy that addresses

underlying mental health conditions associated with

post-traumatic stress disorder, depression, anxiety,

substance use disorders, intermittent explosive disorder,

oppositional defiant disorder, attention deficit

hyperactivity disorder, and other mental conditions as a

result of chronic trauma.

(4) Services deemed necessary for the effective

integration of paragraphs (1), (2), and (3).

(c) The Department of Healthcare and Family Services shall

develop a reimbursement methodology.

Section 35-55. Medicaid trauma recovery services for

children and youth.

(a) On or before January 15, 2022, the Department of

Healthcare and Family Services shall design, seek approval

from the United States Department of Health and Human

Services, and subject to federal approval and State

appropriations for this purpose, implement a team-based model

of care to address trauma recovery from chronic exposure to

firearm violence for Illinois children and youth under the age

of 19. Services for youth in care require additional support

to maximize their effectiveness through the family systems

model.

(b) The team-based model of care shall reimburse for a

minimum of the following services:

(1) Outreach services that recruit trauma-exposed

children and youth into the system and develop supportive

relationships with them based on lived experience in their

communities.

(2) Case management and school support services that

decrease truancy and criminal justice system involvement.

(3) Group and individual therapy that addresses

underlying mental health conditions associated with

post-traumatic stress disorder, depression, anxiety,

substance use disorders, intermittent explosive disorder,

oppositional defiant disorder, attention deficit

hyperactivity disorder, and other mental conditions as a

result of chronic trauma.

(4) An evidence-based family systems intervention with

proven results for reduction in anti-social behaviors.

(5) Services deemed necessary for the effective

integration of paragraphs (1), (2), (3), and (4).

(c) The Department of Healthcare and Family Services shall

develop a reimbursement methodology.

Section 35-60. Rulemaking authority; emergency rulemaking

authority. The General Assembly finds that exposure to chronic

firearm violence qualifies for emergency rulemaking under

Section 5-45 of the Illinois Administrative Procedure Act

because exposure to chronic firearm violence is a situation

that reasonably constitutes a threat to public interest,

safety, and welfare. The Department of Healthcare and Family

Services and the Office of Firearm Violence Prevention shall

have rulemaking authority, including emergency rulemaking

authority, as is necessary to implement all elements of this

Act.

Section 35-105. The Illinois Administrative Procedure Act

is amended by adding Section 5-45.14 as follows:

(5 ILCS 100/5-45.14 new)

Sec. 5-45.14. Emergency rulemaking; Reimagine Public

Safety Act. To provide for the expeditious and timely

implementation of the Reimagine Public Safety Act, emergency

rules implementing the Reimagine Public Safety Act may be

adopted in accordance with Section 5-45 by the Department of

Healthcare and Family Services and the Office of Firearm

Violence Prevention. 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.

ARTICLE 99. MISCELLANEOUS PROVISIONS

Section 99-95. No acceleration or delay. Where this Act

makes changes in a statute that is represented in this Act by

text that is not yet or no longer in effect (for example, a

Section represented by multiple versions), the use of that

text does not accelerate or delay the taking effect of (i) the

changes made by this Act or (ii) provisions derived from any

other Public Act.

Section 99-97. Severability. The provisions of this Act

are severable under Section 1.31 of the Statute on Statutes.

Section 99-99. Effective date. This Act takes effect upon

becoming law.