Bill Amendment: IL SB1899 | 2019-2020 | 101st General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: LANDSCAPE ARCHITECTURE-NEW ACT

Status: 2019-08-16 - Public Act . . . . . . . . . 101-0423 [SB1899 Detail]

Download: Illinois-2019-SB1899-House_Amendment_001.html

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Rep. Jay Hoffman

Filed: 5/16/2019

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AMENDMENT TO SENATE BILL 1899
AMENDMENT NO. ______. Amend Senate Bill 1899 by replacing
everything after the enacting clause with the following:
"Section 5. The Public Employment Office Act is amended by
changing Section 7 as follows:
(20 ILCS 1015/7) (from Ch. 48, par. 183)
Sec. 7. No fee or compensation shall be charged or received
directly or indirectly from persons applying for employment or
help through said free employment offices, and any officer or
employee of the Department of Employment Security who shall
accept, directly or indirectly any fee or compensation from any
applicant or from his or her representative shall be guilty of
a Class C misdemeanor, except that this Section does not
prohibit referral of an individual to an apprenticeship program
that is approved by and registered with the United States
Department of Labor, Bureau of Apprenticeship and Training and

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charges an application fee of $50 or less. This Section does
not prohibit the Department from attending or promoting hiring
events hosted by someone other than the Department, at which an
admission fee is charged, if neither the Department nor
employees of the Department receive any portion of the fee in
connection with the event.
(Source: P.A. 98-1133, eff. 12-23-14.)
Section 10. The State Tax Lien Registration Act is amended
by changing Section 1-5 as follows:
(35 ILCS 750/1-5)
Sec. 1-5. Purpose.
(a) The purpose of this Act is to provide a uniform
statewide system for filing notices of tax liens that are in
favor of or enforced by the Department or the Department of
Employment Security. The Department shall maintain the system.
(b) The scope of this Act is limited to tax liens in real
property and personal property, tangible and intangible, of
taxpayers or other persons or entities against whom the
Department or the Department of Employment Security has liens
pursuant to law for unpaid final tax liabilities administered
by the Department.
(c) Nothing in this Act shall be construed to invalidate
any lien filed by the Department with a county recorder of
deeds prior to January 1, 2018 or by the Department of

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Employment Security prior to January 1, 2020 to the effective
date of this Act.
(Source: P.A. 100-22, eff. 1-1-18.)
Section 15. The Unemployment Insurance Act is amended by
changing Sections 401, 403, 1505, 1506.6, 2401, and 2402 and by
adding Section 2401.1 as follows:
(820 ILCS 405/401) (from Ch. 48, par. 401)
Sec. 401. Weekly Benefit Amount - Dependents' Allowances.
A. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's weekly
benefit amount shall be an amount equal to the weekly benefit
amount as defined in the provisions of this Act as amended and
in effect on November 18, 2011.
B. 1. With respect to any benefit year beginning on or
after January 4, 2004 and before January 6, 2008, an
individual's weekly benefit amount shall be 48% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar; provided, however,
that the weekly benefit amount cannot exceed the maximum weekly
benefit amount and cannot be less than $51. Except as otherwise
provided in this Section, with respect to any benefit year
beginning on or after January 6, 2008, an individual's weekly
benefit amount shall be 47% of his or her prior average weekly
wage, rounded (if not already a multiple of one dollar) to the

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next higher dollar; provided, however, that the weekly benefit
amount cannot exceed the maximum weekly benefit amount and
cannot be less than $51. With respect to any benefit year
beginning in calendar year 2022 2020, an individual's weekly
benefit amount shall be 40.6% 40.3% of his or her prior average
weekly wage, rounded (if not already a multiple of one dollar)
to the next higher dollar; provided, however, that the weekly
benefit amount cannot exceed the maximum weekly benefit amount
and cannot be less than $51.
2. For the purposes of this subsection:
An individual's "prior average weekly wage" means the total
wages for insured work paid to that individual during the 2
calendar quarters of his base period in which such total wages
were highest, divided by 26. If the quotient is not already a
multiple of one dollar, it shall be rounded to the nearest
dollar; however if the quotient is equally near 2 multiples of
one dollar, it shall be rounded to the higher multiple of one
dollar.
"Determination date" means June 1 and December 1 of each
calendar year except that, for the purposes of this Act only,
there shall be no June 1 determination date in any year.
"Determination period" means, with respect to each June 1
determination date, the 12 consecutive calendar months ending
on the immediately preceding December 31 and, with respect to
each December 1 determination date, the 12 consecutive calendar
months ending on the immediately preceding June 30.

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"Benefit period" means the 12 consecutive calendar month
period beginning on the first day of the first calendar month
immediately following a determination date, except that, with
respect to any calendar year in which there is a June 1
determination date, "benefit period" shall mean the 6
consecutive calendar month period beginning on the first day of
the first calendar month immediately following the preceding
December 1 determination date and the 6 consecutive calendar
month period beginning on the first day of the first calendar
month immediately following the June 1 determination date.
"Gross wages" means all the wages paid to individuals
during the determination period immediately preceding a
determination date for insured work, and reported to the
Director by employers prior to the first day of the third
calendar month preceding that date.
"Covered employment" for any calendar month means the total
number of individuals, as determined by the Director, engaged
in insured work at mid-month.
"Average monthly covered employment" means one-twelfth of
the sum of the covered employment for the 12 months of a
determination period.
"Statewide average annual wage" means the quotient,
obtained by dividing gross wages by average monthly covered
employment for the same determination period, rounded (if not
already a multiple of one cent) to the nearest cent.
"Statewide average weekly wage" means the quotient,

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obtained by dividing the statewide average annual wage by 52,
rounded (if not already a multiple of one cent) to the nearest
cent. Notwithstanding any provision of this Section to the
contrary, the statewide average weekly wage for any benefit
period prior to calendar year 2012 shall be as determined by
the provisions of this Act as amended and in effect on November
18, 2011. Notwithstanding any provisions of this Section to the
contrary, the statewide average weekly wage for the benefit
period of calendar year 2012 shall be $856.55 and for each
calendar year thereafter, the statewide average weekly wage
shall be the statewide average weekly wage, as determined in
accordance with this sentence, for the immediately preceding
benefit period plus (or minus) an amount equal to the
percentage change in the statewide average weekly wage, as
computed in accordance with the first sentence of this
paragraph, between the 2 immediately preceding benefit
periods, multiplied by the statewide average weekly wage, as
determined in accordance with this sentence, for the
immediately preceding benefit period. However, for purposes of
the Workers' Compensation Act, the statewide average weekly
wage will be computed using June 1 and December 1 determination
dates of each calendar year and such determination shall not be
subject to the limitation of the statewide average weekly wage
as computed in accordance with the preceding sentence of this
paragraph.
With respect to any week beginning in a benefit year

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beginning prior to January 4, 2004, "maximum weekly benefit
amount" with respect to each week beginning within a benefit
period shall be as defined in the provisions of this Act as
amended and in effect on November 18, 2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, "maximum weekly
benefit amount" with respect to each week beginning within a
benefit period means 48% of the statewide average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar.
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 6, 2008,
"maximum weekly benefit amount" with respect to each week
beginning within a benefit period means 47% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to any benefit year beginning in calendar year
2022 2020, "maximum weekly benefit amount" with respect to each
week beginning within a benefit period means 40.6% 40.3% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
C. With respect to any week beginning in a benefit year
beginning prior to January 4, 2004, an individual's eligibility
for a dependent allowance with respect to a nonworking spouse
or one or more dependent children shall be as defined by the
provisions of this Act as amended and in effect on November 18,

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2011.
With respect to any benefit year beginning on or after
January 4, 2004 and before January 6, 2008, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such week,
as follows: in the case of an individual with a nonworking
spouse, 9% of his or her prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher
dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 57% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 17.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning on or after
January 6, 2008 and before January 1, 2010, an individual to
whom benefits are payable with respect to any week shall, in
addition to those benefits, be paid, with respect to such week,
as follows: in the case of an individual with a nonworking
spouse, 9% of his or her prior average weekly wage, rounded (if
not already a multiple of one dollar) to the next higher

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dollar, provided, that the total amount payable to the
individual with respect to a week shall not exceed 56% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar; and in the
case of an individual with a dependent child or dependent
children, 18.2% of his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed 65.2% of the
statewide average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar.
The additional amount paid pursuant to this subsection in
the case of an individual with a dependent child or dependent
children shall be referred to as the "dependent child
allowance", and the percentage rate by which an individual's
prior average weekly wage is multiplied pursuant to this
subsection to calculate the dependent child allowance shall be
referred to as the "dependent child allowance rate".
Except as otherwise provided in this Section, with respect
to any benefit year beginning on or after January 1, 2010, an
individual to whom benefits are payable with respect to any
week shall, in addition to those benefits, be paid, with
respect to such week, as follows: in the case of an individual
with a nonworking spouse, the greater of (i) 9% of his or her
prior average weekly wage, rounded (if not already a multiple
of one dollar) to the next higher dollar, or (ii) $15, provided

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that the total amount payable to the individual with respect to
a week shall not exceed 56% of the statewide average weekly
wage, rounded (if not already a multiple of one dollar) to the
next higher dollar; and in the case of an individual with a
dependent child or dependent children, the greater of (i) the
product of the dependent child allowance rate multiplied by his
or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) the
lesser of $50 or 50% of his or her weekly benefit amount,
rounded (if not already a multiple of one dollar) to the next
higher dollar, provided that the total amount payable to the
individual with respect to a week shall not exceed the product
of the statewide average weekly wage multiplied by the sum of
47% plus the dependent child allowance rate, rounded (if not
already a multiple of one dollar) to the next higher dollar.
With respect to any benefit year beginning in calendar year
2022 2020, an individual to whom benefits are payable with
respect to any week shall, in addition to those benefits, be
paid, with respect to such week, as follows: in the case of an
individual with a nonworking spouse, the greater of (i) 9% of
his or her prior average weekly wage, rounded (if not already a
multiple of one dollar) to the next higher dollar, or (ii) $15,
provided that the total amount payable to the individual with
respect to a week shall not exceed 49.6% 49.3% of the statewide
average weekly wage, rounded (if not already a multiple of one
dollar) to the next higher dollar; and in the case of an

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individual with a dependent child or dependent children, the
greater of (i) the product of the dependent child allowance
rate multiplied by his or her prior average weekly wage,
rounded (if not already a multiple of one dollar) to the next
higher dollar, or (ii) the lesser of $50 or 50% of his or her
weekly benefit amount, rounded (if not already a multiple of
one dollar) to the next higher dollar, provided that the total
amount payable to the individual with respect to a week shall
not exceed the product of the statewide average weekly wage
multiplied by the sum of 40.6% 40.3% plus the dependent child
allowance rate, rounded (if not already a multiple of one
dollar) to the next higher dollar.
With respect to each benefit year beginning after calendar
year 2012, the dependent child allowance rate shall be the sum
of the allowance adjustment applicable pursuant to Section
1400.1 to the calendar year in which the benefit year begins,
plus the dependent child allowance rate with respect to each
benefit year beginning in the immediately preceding calendar
year, except as otherwise provided in this subsection. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2010 shall be 17.9%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2011 shall be 17.4%. The
dependent child allowance rate with respect to each benefit
year beginning in calendar year 2012 shall be 17.0% and, with
respect to each benefit year beginning after calendar year

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2012, shall not be less than 17.0% or greater than 17.9%.
For the purposes of this subsection:
"Dependent" means a child or a nonworking spouse.
"Child" means a natural child, stepchild, or adopted child
of an individual claiming benefits under this Act or a child
who is in the custody of any such individual by court order,
for whom the individual is supplying and, for at least 90
consecutive days (or for the duration of the parental
relationship if it has existed for less than 90 days)
immediately preceding any week with respect to which the
individual has filed a claim, has supplied more than one-half
the cost of support, or has supplied at least 1/4 of the cost
of support if the individual and the other parent, together,
are supplying and, during the aforesaid period, have supplied
more than one-half the cost of support, and are, and were
during the aforesaid period, members of the same household; and
who, on the first day of such week (a) is under 18 years of age,
or (b) is, and has been during the immediately preceding 90
days, unable to work because of illness or other disability:
provided, that no person who has been determined to be a child
of an individual who has been allowed benefits with respect to
a week in the individual's benefit year shall be deemed to be a
child of the other parent, and no other person shall be
determined to be a child of such other parent, during the
remainder of that benefit year.
"Nonworking spouse" means the lawful husband or wife of an

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individual claiming benefits under this Act, for whom more than
one-half the cost of support has been supplied by the
individual for at least 90 consecutive days (or for the
duration of the marital relationship if it has existed for less
than 90 days) immediately preceding any week with respect to
which the individual has filed a claim, but only if the
nonworking spouse is currently ineligible to receive benefits
under this Act by reason of the provisions of Section 500E.
An individual who was obligated by law to provide for the
support of a child or of a nonworking spouse for the aforesaid
period of 90 consecutive days, but was prevented by illness or
injury from doing so, shall be deemed to have provided more
than one-half the cost of supporting the child or nonworking
spouse for that period.
(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
(820 ILCS 405/403) (from Ch. 48, par. 403)
Sec. 403. Maximum total amount of benefits.
A. With respect to any benefit year beginning prior to
September 30, 1979, any otherwise eligible individual shall be
entitled, during such benefit year, to a maximum total amount
of benefits as shall be determined in the manner set forth in
this Act as amended and in effect on November 9, 1977.
B. With respect to any benefit year beginning on or after
September 30, 1979, except as otherwise provided in this
Section, any otherwise eligible individual shall be entitled,

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during such benefit year, to a maximum total amount of benefits
equal to 26 times his or her weekly benefit amount plus
dependents' allowances, or to the total wages for insured work
paid to such individual during the individual's base period,
whichever amount is smaller. With respect to any benefit year
beginning in calendar year 2012, any otherwise eligible
individual shall be entitled, during such benefit year, to a
maximum total amount of benefits equal to 25 times his or her
weekly benefit amount plus dependents' allowances, or to the
total wages for insured work paid to such individual during the
individual's base period, whichever amount is smaller. With
respect to any benefit year beginning in calendar year 2022
2020, any otherwise eligible individual shall be entitled,
during such benefit year, to a maximum total amount of benefits
equal to 24 times his or her weekly benefit amount plus
dependents' allowances, or to the total wages for insured work
paid to such individual during the individual's base period,
whichever amount is smaller.
(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
(820 ILCS 405/1505) (from Ch. 48, par. 575)
Sec. 1505. Adjustment of state experience factor. The state
experience factor shall be adjusted in accordance with the
following provisions:
A. For calendar years prior to 1988, the state experience
factor shall be adjusted in accordance with the provisions of

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this Act as amended and in effect on November 18, 2011.
B. (Blank).
C. For calendar year 1988 and each calendar year
thereafter, for which the state experience factor is being
determined.
1. For every $50,000,000 (or fraction thereof) by which
the adjusted trust fund balance falls below the target
balance set forth in this subsection, the state experience
factor for the succeeding year shall be increased one
percent absolute.
For every $50,000,000 (or fraction thereof) by which
the adjusted trust fund balance exceeds the target balance
set forth in this subsection, the state experience factor
for the succeeding year shall be decreased by one percent
absolute.
The target balance in each calendar year prior to 2003
is $750,000,000. The target balance in calendar year 2003
is $920,000,000. The target balance in calendar year 2004
is $960,000,000. The target balance in calendar year 2005
and each calendar year thereafter is $1,000,000,000.
2. For the purposes of this subsection:
"Net trust fund balance" is the amount standing to the
credit of this State's account in the unemployment trust
fund as of June 30 of the calendar year immediately
preceding the year for which a state experience factor is
being determined.

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"Adjusted trust fund balance" is the net trust fund
balance minus the sum of the benefit reserves for fund
building for July 1, 1987 through June 30 of the year prior
to the year for which the state experience factor is being
determined. The adjusted trust fund balance shall not be
less than zero. If the preceding calculation results in a
number which is less than zero, the amount by which it is
less than zero shall reduce the sum of the benefit reserves
for fund building for subsequent years.
For the purpose of determining the state experience
factor for 1989 and for each calendar year thereafter, the
following "benefit reserves for fund building" shall apply
for each state experience factor calculation in which that
12 month period is applicable:
a. For the 12 month period ending on June 30, 1988,
the "benefit reserve for fund building" shall be
8/104th of the total benefits paid from January 1, 1988
through June 30, 1988.
b. For the 12 month period ending on June 30, 1989,
the "benefit reserve for fund building" shall be the
sum of:
i. 8/104ths of the total benefits paid from
July 1, 1988 through December 31, 1988, plus
ii. 4/108ths of the total benefits paid from
January 1, 1989 through June 30, 1989.
c. For the 12 month period ending on June 30, 1990,

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the "benefit reserve for fund building" shall be
4/108ths of the total benefits paid from July 1, 1989
through December 31, 1989.
d. For 1992 and for each calendar year thereafter,
the "benefit reserve for fund building" for the 12
month period ending on June 30, 1991 and for each
subsequent 12 month period shall be zero.
3. Notwithstanding the preceding provisions of this
subsection, for calendar years 1988 through 2003, the state
experience factor shall not be increased or decreased by
more than 15 percent absolute.
D. Notwithstanding the provisions of subsection C, the
adjusted state experience factor:
1. Shall be 111 percent for calendar year 1988;
2. Shall not be less than 75 percent nor greater than
135 percent for calendar years 1989 through 2003; and shall
not be less than 75% nor greater than 150% for calendar
year 2004 and each calendar year thereafter, not counting
any increase pursuant to subsection D-1, D-2, or D-3;
3. Shall not be decreased by more than 5 percent
absolute for any calendar year, beginning in calendar year
1989 and through calendar year 1992, by more than 6%
absolute for calendar years 1993 through 1995, by more than
10% absolute for calendar years 1999 through 2003 and by
more than 12% absolute for calendar year 2004 and each
calendar year thereafter, from the adjusted state

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experience factor of the calendar year preceding the
calendar year for which the adjusted state experience
factor is being determined;
4. Shall not be increased by more than 15% absolute for
calendar year 1993, by more than 14% absolute for calendar
years 1994 and 1995, by more than 10% absolute for calendar
years 1999 through 2003 and by more than 16% absolute for
calendar year 2004 and each calendar year thereafter, from
the adjusted state experience factor for the calendar year
preceding the calendar year for which the adjusted state
experience factor is being determined;
5. Shall be 100% for calendar years 1996, 1997, and
1998.
D-1. The adjusted state experience factor for each of
calendar years 2013 through 2015 shall be increased by 5%
absolute above the adjusted state experience factor as
calculated without regard to this subsection. The adjusted
state experience factor for each of calendar years 2016 through
2018 shall be increased by 6% absolute above the adjusted state
experience factor as calculated without regard to this
subsection. The increase in the adjusted state experience
factor for calendar year 2018 pursuant to this subsection shall
not be counted for purposes of applying paragraph 3 or 4 of
subsection D to the calculation of the adjusted state
experience factor for calendar year 2019.
D-2. (Blank).

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D-3. The adjusted state experience factor for calendar year
2022 2020 shall be increased by 22% 21% absolute above the
adjusted state experience factor as calculated without regard
to this subsection. The increase in the adjusted state
experience factor for calendar year 2022 2020 pursuant to this
subsection shall not be counted for purposes of applying
paragraph 3 or 4 of subsection D to the calculation of the
adjusted state experience factor for calendar year 2023 2021.
E. The amount standing to the credit of this State's
account in the unemployment trust fund as of June 30 shall be
deemed to include as part thereof (a) any amount receivable on
that date from any Federal governmental agency, or as a payment
in lieu of contributions under the provisions of Sections 1403
and 1405 B and paragraph 2 of Section 302C, in reimbursement of
benefits paid to individuals, and (b) amounts credited by the
Secretary of the Treasury of the United States to this State's
account in the unemployment trust fund pursuant to Section 903
of the Federal Social Security Act, as amended, including any
such amounts which have been appropriated by the General
Assembly in accordance with the provisions of Section 2100 B
for expenses of administration, except any amounts which have
been obligated on or before that date pursuant to such
appropriation.
(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
(820 ILCS 405/1506.6)

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Sec. 1506.6. Surcharge; specified period. For each
employer whose contribution rate for calendar year 2022 2020 is
determined pursuant to Section 1500 or 1506.1, in addition to
the contribution rate established pursuant to Section 1506.3,
an additional surcharge of 0.425% shall be added to the
contribution rate. The surcharge established by this Section
shall be due at the same time as other contributions with
respect to the quarter are due, as provided in Section 1400.
Payments attributable to the surcharge established pursuant to
this Section shall be contributions and deposited into the
clearing account.
(Source: P.A. 99-488, eff. 12-4-15; 100-568, eff. 12-15-17.)
(820 ILCS 405/2401) (from Ch. 48, par. 721)
Sec. 2401. Recording and release of lien.
A. The lien created by Section 2400 shall be invalid only
as to any innocent purchaser for value of stock in trade of any
employer in the usual course of such employer's business, and
shall be invalid as to any innocent purchaser for value of any
of the other assets to which such lien has attached, unless,
with respect to liens created prior to January 1, 2020, notice
thereof has been filed by the Director in the office of the
recorder of the county within which the property subject to the
lien is situated or, with respect to liens created on or after
January 1, 2020, notice has been filed in the Lien Registry as
provided by Section 2401.1. The Director may, in his

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discretion, for good cause shown, issue a certificate of
withdrawal of notice of lien filed against any employer, which
certificate shall be recorded in the same manner as herein
provided for the recording of notice of liens. Such withdrawal
of notice of lien shall invalidate such lien as against any
person acquiring any of such employer's property or any
interest therein, subsequent to the recordation of the
withdrawal of notice of lien, but shall not otherwise affect
the validity of such lien, nor shall it prevent the Director
from re-recording notice of such lien. In the event notice of
such lien is re-recorded, such notice shall be effective as
against third persons only as of the date of such
re-recordation. Recording a lien in the Lien Registry which had
previously been recorded by the Director with a county recorder
of deeds shall not constitute a re-recordation of that lien and
does not change the original filing date of such lien.
B. The recorder of each county shall procure at the expense
of the county a file labeled "Unemployment Compensation
Contribution Lien Notice" and an index book labeled
"Unemployment Compensation Contribution Lien Index." When a
notice of any such lien is presented to him for filing, he
shall file it in numerical order in the file and shall enter it
alphabetically in the index. The entry shall show the name and
last known business address of the employer named in the
notice, the serial number of the notice, the date and hour of
filing, and the amount of contribution, interest and penalty

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thereon due and unpaid. When a certificate of complete or
partial release of such lien issued by the Director is
presented for filing in the office of the recorder where a
notice of lien was filed, the recorder shall permanently attach
the certificate of release to the notice of lien and shall
enter the certificate of release and the date in the
Unemployment Compensation Contribution Lien Index on the line
where the notice of lien is entered. In case title to land to
be affected by the Notice of Lien is registered under the
provisions of "An Act Concerning Land Titles", approved May 1,
1897, as amended, such notice shall be filed in the office of
the Registrar of Titles of the county within which the property
subject to the lien is situated and shall be entered upon the
register of titles as a memorial or charge upon each folium of
the register of title affected by such notice, and the Director
shall not have a preference over the rights of any bona fide
purchaser, mortgagee, judgment creditor or other lien holder
arising prior to the registration of such notice.
C. The Director shall have the power to issue a certificate
of partial release of any part of the property subject to the
lien if he shall find that the fair market value of that part
of such property remaining subject to the lien is at least
equal to the amount of all prior liens upon such property plus
double the amount of the liability for contributions, interest
and penalties thereon remaining unsatisfied.
D. Where the amount of or the liability for the payment of

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any contribution, interest or penalty is contested by any
employing unit against whose property a lien has attached, and
the determination of the Director with reference to such
contribution has not become final, the Director may issue a
certificate of release of lien upon the furnishing of bond by
such employing unit in 125% the amount of the sum of such
contribution, interest and penalty, for which lien is claimed,
with good and sufficient surety to be approved by the Director
conditioned upon the prompt payment of such contribution,
together with interest and penalty thereon, by such employing
unit to the Director immediately upon the decision of the
Director in respect to the liability for such contribution,
interest and penalty becoming final.
E. When a lien filed by the Director before January 1, 2020
obtained pursuant to this Act has been satisfied, the
Department shall issue a release to the person, or his or her
agent, against whom the lien was obtained and such release
shall contain in legible letters a statement as follows:
FOR THE PROTECTION OF THE OWNER, THIS RELEASE SHALL
BE FILED WITH THE RECORDER OR THE REGISTRAR
OF TITLES, IN WHOSE OFFICE, THE LIEN WAS FILED.
E-1. When a lien filed by the Director in the Lien Registry
has been satisfied, the Department shall permanently attach a
certificate of complete or partial release, as the case may be,
in the Lien Registry and provide notice of the release to the
person, or his or her agent, against whom the lien was

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obtained.
F. The Director may, by rule, require, as a condition of
withdrawing, releasing, or partially releasing a lien recorded
pursuant to this Section, that the employer reimburse the
Department for any recording fees paid with respect to the
lien.
(Source: P.A. 98-107, eff. 7-1-14; 98-1133, eff. 12-23-14.)
(820 ILCS 405/2401.1 new)
Sec. 2401.1. Lien registry.
A. As used in this Section:
1. "Debtor" means an employer or individual against
whom there is an unpaid determination and assessment
collectible by the Director.
2. "Lien Registry" means the public database
maintained by the Department of Revenue as provided by the
State Tax Lien Registration Act.
B. A notice of lien filed by the Director in the Lien
Registry shall include:
1. the name and last known address of the debtor;
2. the name and address of the Department;
3. the lien number assigned to the lien by the
Department;
4. the basis for the lien, including, but not limited
to, the amount of contribution, interest, and penalty due
and unpaid as of the date of filing in the Lien Registry;

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and
5. the county or counties where the real property of
the debtor to which the lien will attach is located.
C. When a notice of lien is filed by the Director in the
Lien Registry, the lien is perfected and shall be attached to
all existing and after-acquired: (1) personal property of the
debtor, both tangible and intangible, that is located in any
and all counties within the State of Illinois; and (2) real
property of the debtor located in the county or counties as
specified in the notice of lien.
D. The amount of the lien shall be a debt due the Director
and shall remain a lien upon all property and rights to: (1)
personal property of the debtor, both tangible and intangible,
that is located in any and all counties within the State of
Illinois; and (2) real property of the debtor located in the
county or counties as specified in the notice of lien. Interest
and penalty shall accrue on the lien as provided by this Act.
E. A notice of release, partial release, or withdrawal of
lien filed in the Lien Registry shall constitute a release,
partial release, or withdrawal, as the case may be, of the lien
within the Department, the Lien Registry, and any county in
which the lien was previously filed. The information contained
on the Lien Registry shall be controlling, and the Lien
Registry shall supersede the records of any county.
F. Information contained in the Lien Registry shall be
maintained and made accessible as provided by Section 1-30 of

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the State Tax Lien Registration Act.
G. Nothing in this Section shall be construed to invalidate
any lien filed by the Department with a county recorder of
deeds prior to the effective date of this Act.
H. In the event of conflict between this Section and any
other law, this Section shall control.
(820 ILCS 405/2402) (from Ch. 48, par. 722)
Sec. 2402. Priority of lien. The lien created by Section
2400 shall be prior to all other liens, whether general or
specific, and shall be inferior only to any claim for wages
filed pursuant to "An Act to protect employees and laborers in
their claims for wages" approved June 15, 1887, as amended, in
an amount not exceeding $250.00 for work performed within six
months from the date of filing such claim, and to such liens as
shall attach prior to the filing of Notice of Lien by the
Director with the recorder as provided in this Act; provided,
however, that in all cases where statutory provision is made
for the recordation or other public notice of a lien, the lien
of the Director shall be inferior only to such liens as shall
have been duly recorded, or of which public notice shall have
been duly given, in the manner provided by such statute, prior
to the filing of notice of lien by the Director with the
recorder as in this Act provided.
(Source: P.A. 83-358.)

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(820 ILCS 405/1900.2 rep.)
Section 20. The Unemployment Insurance Act is amended by
repealing Section 1900.2.".