Bill Text: IL SB0001 | 2019-2020 | 101st General Assembly | Enrolled
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Amends the Illinois Income Tax Act and the Minimum Wage Law. Provides for an increase in the minimum wage and for a credit against withholding payments in relation to the increase. Increases the minimum wage to $9.25 per hour beginning January 1, 2020. Provides for annual increases in the minimum wage culminating in a minimum wage of $15 per hour beginning on January 1, 2025. Provides to employers with 50 or fewer full-time equivalent employees a credit against tax withheld beginning January 1, 2020. Reduces the credit beginning January 1, 2021. Provides employers may claim the credit amount in effect on January 1, 2025 until December 31, 2026 and that employers with no more than 5 employees may claim that credit until December 31, 2027. Authorizes the Department of Labor to perform random audits of employer to ascertain compliance with the Minimum Wage Law. Authorizes a penalty of $100 per employee for failure to maintain required records. Effective immediately.
Spectrum: Partisan Bill (Democrat 32-0)
Status: (Passed) 2019-02-19 - Public Act . . . . . . . . . 101-0001 [SB0001 Detail]
Download: Illinois-2019-SB0001-Enrolled.html
Bill Title: Amends the Illinois Income Tax Act and the Minimum Wage Law. Provides for an increase in the minimum wage and for a credit against withholding payments in relation to the increase. Increases the minimum wage to $9.25 per hour beginning January 1, 2020. Provides for annual increases in the minimum wage culminating in a minimum wage of $15 per hour beginning on January 1, 2025. Provides to employers with 50 or fewer full-time equivalent employees a credit against tax withheld beginning January 1, 2020. Reduces the credit beginning January 1, 2021. Provides employers may claim the credit amount in effect on January 1, 2025 until December 31, 2026 and that employers with no more than 5 employees may claim that credit until December 31, 2027. Authorizes the Department of Labor to perform random audits of employer to ascertain compliance with the Minimum Wage Law. Authorizes a penalty of $100 per employee for failure to maintain required records. Effective immediately.
Spectrum: Partisan Bill (Democrat 32-0)
Status: (Passed) 2019-02-19 - Public Act . . . . . . . . . 101-0001 [SB0001 Detail]
Download: Illinois-2019-SB0001-Enrolled.html
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1 | AN ACT concerning employment.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 1. This Act may be referred to as the Lifting Up | ||||||
5 | Illinois Working Families Act.
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6 | Section 5. The Illinois Administrative Procedure Act is | ||||||
7 | amended by changing Section 5-45 as follows:
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8 | (5 ILCS 100/5-45) (from Ch. 127, par. 1005-45) | ||||||
9 | Sec. 5-45. Emergency rulemaking. | ||||||
10 | (a) "Emergency" means the existence of any situation that | ||||||
11 | any agency
finds reasonably constitutes a threat to the public | ||||||
12 | interest, safety, or
welfare. | ||||||
13 | (b) If any agency finds that an
emergency exists that | ||||||
14 | requires adoption of a rule upon fewer days than
is required by | ||||||
15 | Section 5-40 and states in writing its reasons for that
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16 | finding, the agency may adopt an emergency rule without prior | ||||||
17 | notice or
hearing upon filing a notice of emergency rulemaking | ||||||
18 | with the Secretary of
State under Section 5-70. The notice | ||||||
19 | shall include the text of the
emergency rule and shall be | ||||||
20 | published in the Illinois Register. Consent
orders or other | ||||||
21 | court orders adopting settlements negotiated by an agency
may | ||||||
22 | be adopted under this Section. Subject to applicable |
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1 | constitutional or
statutory provisions, an emergency rule | ||||||
2 | becomes effective immediately upon
filing under Section 5-65 or | ||||||
3 | at a stated date less than 10 days
thereafter. The agency's | ||||||
4 | finding and a statement of the specific reasons
for the finding | ||||||
5 | shall be filed with the rule. The agency shall take
reasonable | ||||||
6 | and appropriate measures to make emergency rules known to the
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7 | persons who may be affected by them. | ||||||
8 | (c) An emergency rule may be effective for a period of not | ||||||
9 | longer than
150 days, but the agency's authority to adopt an | ||||||
10 | identical rule under Section
5-40 is not precluded. No | ||||||
11 | emergency rule may be adopted more
than once in any 24-month | ||||||
12 | period, except that this limitation on the number
of emergency | ||||||
13 | rules that may be adopted in a 24-month period does not apply
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14 | to (i) emergency rules that make additions to and deletions | ||||||
15 | from the Drug
Manual under Section 5-5.16 of the Illinois | ||||||
16 | Public Aid Code or the
generic drug formulary under Section | ||||||
17 | 3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) | ||||||
18 | emergency rules adopted by the Pollution Control
Board before | ||||||
19 | July 1, 1997 to implement portions of the Livestock Management
| ||||||
20 | Facilities Act, (iii) emergency rules adopted by the Illinois | ||||||
21 | Department of Public Health under subsections (a) through (i) | ||||||
22 | of Section 2 of the Department of Public Health Act when | ||||||
23 | necessary to protect the public's health, (iv) emergency rules | ||||||
24 | adopted pursuant to subsection (n) of this Section, (v) | ||||||
25 | emergency rules adopted pursuant to subsection (o) of this | ||||||
26 | Section, or (vi) emergency rules adopted pursuant to subsection |
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1 | (c-5) of this Section. Two or more emergency rules having | ||||||
2 | substantially the same
purpose and effect shall be deemed to be | ||||||
3 | a single rule for purposes of this
Section. | ||||||
4 | (c-5) To facilitate the maintenance of the program of group | ||||||
5 | health benefits provided to annuitants, survivors, and retired | ||||||
6 | employees under the State Employees Group Insurance Act of | ||||||
7 | 1971, rules to alter the contributions to be paid by the State, | ||||||
8 | annuitants, survivors, retired employees, or any combination | ||||||
9 | of those entities, for that program of group health benefits, | ||||||
10 | shall be adopted as emergency rules. The adoption of those | ||||||
11 | rules shall be considered an emergency and necessary for the | ||||||
12 | public interest, safety, and welfare. | ||||||
13 | (d) In order to provide for the expeditious and timely | ||||||
14 | implementation
of the State's fiscal year 1999 budget, | ||||||
15 | emergency rules to implement any
provision of Public Act 90-587 | ||||||
16 | or 90-588
or any other budget initiative for fiscal year 1999 | ||||||
17 | may be adopted in
accordance with this Section by the agency | ||||||
18 | charged with administering that
provision or initiative, | ||||||
19 | except that the 24-month limitation on the adoption
of | ||||||
20 | emergency rules and the provisions of Sections 5-115 and 5-125 | ||||||
21 | do not apply
to rules adopted under this subsection (d). The | ||||||
22 | adoption of emergency rules
authorized by this subsection (d) | ||||||
23 | shall be deemed to be necessary for the
public interest, | ||||||
24 | safety, and welfare. | ||||||
25 | (e) In order to provide for the expeditious and timely | ||||||
26 | implementation
of the State's fiscal year 2000 budget, |
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1 | emergency rules to implement any
provision of Public Act 91-24
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2 | or any other budget initiative for fiscal year 2000 may be | ||||||
3 | adopted in
accordance with this Section by the agency charged | ||||||
4 | with administering that
provision or initiative, except that | ||||||
5 | the 24-month limitation on the adoption
of emergency rules and | ||||||
6 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
7 | rules adopted under this subsection (e). The adoption of | ||||||
8 | emergency rules
authorized by this subsection (e) shall be | ||||||
9 | deemed to be necessary for the
public interest, safety, and | ||||||
10 | welfare. | ||||||
11 | (f) In order to provide for the expeditious and timely | ||||||
12 | implementation
of the State's fiscal year 2001 budget, | ||||||
13 | emergency rules to implement any
provision of Public Act 91-712
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14 | or any other budget initiative for fiscal year 2001 may be | ||||||
15 | adopted in
accordance with this Section by the agency charged | ||||||
16 | with administering that
provision or initiative, except that | ||||||
17 | the 24-month limitation on the adoption
of emergency rules and | ||||||
18 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
19 | rules adopted under this subsection (f). The adoption of | ||||||
20 | emergency rules
authorized by this subsection (f) shall be | ||||||
21 | deemed to be necessary for the
public interest, safety, and | ||||||
22 | welfare. | ||||||
23 | (g) In order to provide for the expeditious and timely | ||||||
24 | implementation
of the State's fiscal year 2002 budget, | ||||||
25 | emergency rules to implement any
provision of Public Act 92-10
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26 | or any other budget initiative for fiscal year 2002 may be |
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1 | adopted in
accordance with this Section by the agency charged | ||||||
2 | with administering that
provision or initiative, except that | ||||||
3 | the 24-month limitation on the adoption
of emergency rules and | ||||||
4 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
5 | rules adopted under this subsection (g). The adoption of | ||||||
6 | emergency rules
authorized by this subsection (g) shall be | ||||||
7 | deemed to be necessary for the
public interest, safety, and | ||||||
8 | welfare. | ||||||
9 | (h) In order to provide for the expeditious and timely | ||||||
10 | implementation
of the State's fiscal year 2003 budget, | ||||||
11 | emergency rules to implement any
provision of Public Act 92-597
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12 | or any other budget initiative for fiscal year 2003 may be | ||||||
13 | adopted in
accordance with this Section by the agency charged | ||||||
14 | with administering that
provision or initiative, except that | ||||||
15 | the 24-month limitation on the adoption
of emergency rules and | ||||||
16 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
17 | rules adopted under this subsection (h). The adoption of | ||||||
18 | emergency rules
authorized by this subsection (h) shall be | ||||||
19 | deemed to be necessary for the
public interest, safety, and | ||||||
20 | welfare. | ||||||
21 | (i) In order to provide for the expeditious and timely | ||||||
22 | implementation
of the State's fiscal year 2004 budget, | ||||||
23 | emergency rules to implement any
provision of Public Act 93-20
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24 | or any other budget initiative for fiscal year 2004 may be | ||||||
25 | adopted in
accordance with this Section by the agency charged | ||||||
26 | with administering that
provision or initiative, except that |
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1 | the 24-month limitation on the adoption
of emergency rules and | ||||||
2 | the provisions of Sections 5-115 and 5-125 do not apply
to | ||||||
3 | rules adopted under this subsection (i). The adoption of | ||||||
4 | emergency rules
authorized by this subsection (i) shall be | ||||||
5 | deemed to be necessary for the
public interest, safety, and | ||||||
6 | welfare. | ||||||
7 | (j) In order to provide for the expeditious and timely | ||||||
8 | implementation of the provisions of the State's fiscal year | ||||||
9 | 2005 budget as provided under the Fiscal Year 2005 Budget | ||||||
10 | Implementation (Human Services) Act, emergency rules to | ||||||
11 | implement any provision of the Fiscal Year 2005 Budget | ||||||
12 | Implementation (Human Services) Act may be adopted in | ||||||
13 | accordance with this Section by the agency charged with | ||||||
14 | administering that provision, except that the 24-month | ||||||
15 | limitation on the adoption of emergency rules and the | ||||||
16 | provisions of Sections 5-115 and 5-125 do not apply to rules | ||||||
17 | adopted under this subsection (j). The Department of Public Aid | ||||||
18 | may also adopt rules under this subsection (j) necessary to | ||||||
19 | administer the Illinois Public Aid Code and the Children's | ||||||
20 | Health Insurance Program Act. The adoption of emergency rules | ||||||
21 | authorized by this subsection (j) shall be deemed to be | ||||||
22 | necessary for the public interest, safety, and welfare.
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23 | (k) In order to provide for the expeditious and timely | ||||||
24 | implementation of the provisions of the State's fiscal year | ||||||
25 | 2006 budget, emergency rules to implement any provision of | ||||||
26 | Public Act 94-48 or any other budget initiative for fiscal year |
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1 | 2006 may be adopted in accordance with this Section by the | ||||||
2 | agency charged with administering that provision or | ||||||
3 | initiative, except that the 24-month limitation on the adoption | ||||||
4 | of emergency rules and the provisions of Sections 5-115 and | ||||||
5 | 5-125 do not apply to rules adopted under this subsection (k). | ||||||
6 | The Department of Healthcare and Family Services may also adopt | ||||||
7 | rules under this subsection (k) necessary to administer the | ||||||
8 | Illinois Public Aid Code, the Senior Citizens and Persons with | ||||||
9 | Disabilities Property Tax Relief Act, the Senior Citizens and | ||||||
10 | Disabled Persons Prescription Drug Discount Program Act (now | ||||||
11 | the Illinois Prescription Drug Discount Program Act), and the | ||||||
12 | Children's Health Insurance Program Act. The adoption of | ||||||
13 | emergency rules authorized by this subsection (k) shall be | ||||||
14 | deemed to be necessary for the public interest, safety, and | ||||||
15 | welfare.
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16 | (l) In order to provide for the expeditious and timely | ||||||
17 | implementation of the provisions of the
State's fiscal year | ||||||
18 | 2007 budget, the Department of Healthcare and Family Services | ||||||
19 | may adopt emergency rules during fiscal year 2007, including | ||||||
20 | rules effective July 1, 2007, in
accordance with this | ||||||
21 | subsection to the extent necessary to administer the | ||||||
22 | Department's responsibilities with respect to amendments to | ||||||
23 | the State plans and Illinois waivers approved by the federal | ||||||
24 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
25 | requirements of Title XIX and Title XXI of the federal Social | ||||||
26 | Security Act. The adoption of emergency rules
authorized by |
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1 | this subsection (l) shall be deemed to be necessary for the | ||||||
2 | public interest,
safety, and welfare.
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3 | (m) In order to provide for the expeditious and timely | ||||||
4 | implementation of the provisions of the
State's fiscal year | ||||||
5 | 2008 budget, the Department of Healthcare and Family Services | ||||||
6 | may adopt emergency rules during fiscal year 2008, including | ||||||
7 | rules effective July 1, 2008, in
accordance with this | ||||||
8 | subsection to the extent necessary to administer the | ||||||
9 | Department's responsibilities with respect to amendments to | ||||||
10 | the State plans and Illinois waivers approved by the federal | ||||||
11 | Centers for Medicare and Medicaid Services necessitated by the | ||||||
12 | requirements of Title XIX and Title XXI of the federal Social | ||||||
13 | Security Act. The adoption of emergency rules
authorized by | ||||||
14 | this subsection (m) shall be deemed to be necessary for the | ||||||
15 | public interest,
safety, and welfare.
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16 | (n) In order to provide for the expeditious and timely | ||||||
17 | implementation of the provisions of the State's fiscal year | ||||||
18 | 2010 budget, emergency rules to implement any provision of | ||||||
19 | Public Act 96-45 or any other budget initiative authorized by | ||||||
20 | the 96th General Assembly for fiscal year 2010 may be adopted | ||||||
21 | in accordance with this Section by the agency charged with | ||||||
22 | administering that provision or initiative. The adoption of | ||||||
23 | emergency rules authorized by this subsection (n) shall be | ||||||
24 | deemed to be necessary for the public interest, safety, and | ||||||
25 | welfare. The rulemaking authority granted in this subsection | ||||||
26 | (n) shall apply only to rules promulgated during Fiscal Year |
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1 | 2010. | ||||||
2 | (o) In order to provide for the expeditious and timely | ||||||
3 | implementation of the provisions of the State's fiscal year | ||||||
4 | 2011 budget, emergency rules to implement any provision of | ||||||
5 | Public Act 96-958 or any other budget initiative authorized by | ||||||
6 | the 96th General Assembly for fiscal year 2011 may be adopted | ||||||
7 | in accordance with this Section by the agency charged with | ||||||
8 | administering that provision or initiative. The adoption of | ||||||
9 | emergency rules authorized by this subsection (o) is deemed to | ||||||
10 | be necessary for the public interest, safety, and welfare. The | ||||||
11 | rulemaking authority granted in this subsection (o) applies | ||||||
12 | only to rules promulgated on or after July 1, 2010 (the | ||||||
13 | effective date of Public Act 96-958) through June 30, 2011. | ||||||
14 | (p) In order to provide for the expeditious and timely | ||||||
15 | implementation of the provisions of Public Act 97-689, | ||||||
16 | emergency rules to implement any provision of Public Act 97-689 | ||||||
17 | may be adopted in accordance with this subsection (p) by the | ||||||
18 | agency charged with administering that provision or | ||||||
19 | initiative. The 150-day limitation of the effective period of | ||||||
20 | emergency rules does not apply to rules adopted under this | ||||||
21 | subsection (p), and the effective period may continue through | ||||||
22 | June 30, 2013. The 24-month limitation on the adoption of | ||||||
23 | emergency rules does not apply to rules adopted under this | ||||||
24 | subsection (p). The adoption of emergency rules authorized by | ||||||
25 | this subsection (p) is deemed to be necessary for the public | ||||||
26 | interest, safety, and welfare. |
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1 | (q) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of Articles 7, 8, 9, 11, and | ||||||
3 | 12 of Public Act 98-104, emergency rules to implement any | ||||||
4 | provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 | ||||||
5 | may be adopted in accordance with this subsection (q) by the | ||||||
6 | agency charged with administering that provision or | ||||||
7 | initiative. The 24-month limitation on the adoption of | ||||||
8 | emergency rules does not apply to rules adopted under this | ||||||
9 | subsection (q). The adoption of emergency rules authorized by | ||||||
10 | this subsection (q) is deemed to be necessary for the public | ||||||
11 | interest, safety, and welfare. | ||||||
12 | (r) In order to provide for the expeditious and timely | ||||||
13 | implementation of the provisions of Public Act 98-651, | ||||||
14 | emergency rules to implement Public Act 98-651 may be adopted | ||||||
15 | in accordance with this subsection (r) by the Department of | ||||||
16 | Healthcare and Family Services. The 24-month limitation on the | ||||||
17 | adoption of emergency rules does not apply to rules adopted | ||||||
18 | under this subsection (r). The adoption of emergency rules | ||||||
19 | authorized by this subsection (r) is deemed to be necessary for | ||||||
20 | the public interest, safety, and welfare. | ||||||
21 | (s) In order to provide for the expeditious and timely | ||||||
22 | implementation of the provisions of Sections 5-5b.1 and 5A-2 of | ||||||
23 | the Illinois Public Aid Code, emergency rules to implement any | ||||||
24 | provision of Section 5-5b.1 or Section 5A-2 of the Illinois | ||||||
25 | Public Aid Code may be adopted in accordance with this | ||||||
26 | subsection (s) by the Department of Healthcare and Family |
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1 | Services. The rulemaking authority granted in this subsection | ||||||
2 | (s) shall apply only to those rules adopted prior to July 1, | ||||||
3 | 2015. Notwithstanding any other provision of this Section, any | ||||||
4 | emergency rule adopted under this subsection (s) shall only | ||||||
5 | apply to payments made for State fiscal year 2015. The adoption | ||||||
6 | of emergency rules authorized by this subsection (s) is deemed | ||||||
7 | to be necessary for the public interest, safety, and welfare. | ||||||
8 | (t) In order to provide for the expeditious and timely | ||||||
9 | implementation of the provisions of Article II of Public Act | ||||||
10 | 99-6, emergency rules to implement the changes made by Article | ||||||
11 | II of Public Act 99-6 to the Emergency Telephone System Act may | ||||||
12 | be adopted in accordance with this subsection (t) by the | ||||||
13 | Department of State Police. The rulemaking authority granted in | ||||||
14 | this subsection (t) shall apply only to those rules adopted | ||||||
15 | prior to July 1, 2016. The 24-month limitation on the adoption | ||||||
16 | of emergency rules does not apply to rules adopted under this | ||||||
17 | subsection (t). The adoption of emergency rules authorized by | ||||||
18 | this subsection (t) is deemed to be necessary for the public | ||||||
19 | interest, safety, and welfare. | ||||||
20 | (u) In order to provide for the expeditious and timely | ||||||
21 | implementation of the provisions of the Burn Victims Relief | ||||||
22 | Act, emergency rules to implement any provision of the Act may | ||||||
23 | be adopted in accordance with this subsection (u) by the | ||||||
24 | Department of Insurance. The rulemaking authority granted in | ||||||
25 | this subsection (u) shall apply only to those rules adopted | ||||||
26 | prior to December 31, 2015. The adoption of emergency rules |
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1 | authorized by this subsection (u) is deemed to be necessary for | ||||||
2 | the public interest, safety, and welfare. | ||||||
3 | (v) In order to provide for the expeditious and timely | ||||||
4 | implementation of the provisions of Public Act 99-516, | ||||||
5 | emergency rules to implement Public Act 99-516 may be adopted | ||||||
6 | in accordance with this subsection (v) by the Department of | ||||||
7 | Healthcare and Family Services. The 24-month limitation on the | ||||||
8 | adoption of emergency rules does not apply to rules adopted | ||||||
9 | under this subsection (v). The adoption of emergency rules | ||||||
10 | authorized by this subsection (v) is deemed to be necessary for | ||||||
11 | the public interest, safety, and welfare. | ||||||
12 | (w) In order to provide for the expeditious and timely | ||||||
13 | implementation of the provisions of Public Act 99-796, | ||||||
14 | emergency rules to implement the changes made by Public Act | ||||||
15 | 99-796 may be adopted in accordance with this subsection (w) by | ||||||
16 | the Adjutant General. The adoption of emergency rules | ||||||
17 | authorized by this subsection (w) is deemed to be necessary for | ||||||
18 | the public interest, safety, and welfare. | ||||||
19 | (x) In order to provide for the expeditious and timely | ||||||
20 | implementation of the provisions of Public Act 99-906, | ||||||
21 | emergency rules to implement subsection (i) of Section 16-115D, | ||||||
22 | subsection (g) of Section 16-128A, and subsection (a) of | ||||||
23 | Section 16-128B of the Public Utilities Act may be adopted in | ||||||
24 | accordance with this subsection (x) by the Illinois Commerce | ||||||
25 | Commission. The rulemaking authority granted in this | ||||||
26 | subsection (x) shall apply only to those rules adopted within |
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1 | 180 days after June 1, 2017 (the effective date of Public Act | ||||||
2 | 99-906). The adoption of emergency rules authorized by this | ||||||
3 | subsection (x) is deemed to be necessary for the public | ||||||
4 | interest, safety, and welfare. | ||||||
5 | (y) In order to provide for the expeditious and timely | ||||||
6 | implementation of the provisions of Public Act 100-23, | ||||||
7 | emergency rules to implement the changes made by Public Act | ||||||
8 | 100-23 to Section 4.02 of the Illinois Act on the Aging, | ||||||
9 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
10 | Section 55-30 of the Alcoholism and Other Drug Abuse and | ||||||
11 | Dependency Act, and Sections 74 and 75 of the Mental Health and | ||||||
12 | Developmental Disabilities Administrative Act may be adopted | ||||||
13 | in accordance with this subsection (y) by the respective | ||||||
14 | Department. The adoption of emergency rules authorized by this | ||||||
15 | subsection (y) is deemed to be necessary for the public | ||||||
16 | interest, safety, and welfare. | ||||||
17 | (z) In order to provide for the expeditious and timely | ||||||
18 | implementation of the provisions of Public Act 100-554, | ||||||
19 | emergency rules to implement the changes made by Public Act | ||||||
20 | 100-554 to Section 4.7 of the Lobbyist Registration Act may be | ||||||
21 | adopted in accordance with this subsection (z) by the Secretary | ||||||
22 | of State. The adoption of emergency rules authorized by this | ||||||
23 | subsection (z) is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. | ||||||
25 | (aa) In order to provide for the expeditious and timely | ||||||
26 | initial implementation of the changes made to Articles 5, 5A, |
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1 | 12, and 14 of the Illinois Public Aid Code under the provisions | ||||||
2 | of Public Act 100-581, the Department of Healthcare and Family | ||||||
3 | Services may adopt emergency rules in accordance with this | ||||||
4 | subsection (aa). The 24-month limitation on the adoption of | ||||||
5 | emergency rules does not apply to rules to initially implement | ||||||
6 | the changes made to Articles 5, 5A, 12, and 14 of the Illinois | ||||||
7 | Public Aid Code adopted under this subsection (aa). The | ||||||
8 | adoption of emergency rules authorized by this subsection (aa) | ||||||
9 | is deemed to be necessary for the public interest, safety, and | ||||||
10 | welfare. | ||||||
11 | (bb) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of Public Act 100-587, | ||||||
13 | emergency rules to implement the changes made by Public Act | ||||||
14 | 100-587 to Section 4.02 of the Illinois Act on the Aging, | ||||||
15 | Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, | ||||||
16 | subsection (b) of Section 55-30 of the Alcoholism and Other | ||||||
17 | Drug Abuse and Dependency Act, Section 5-104 of the Specialized | ||||||
18 | Mental Health Rehabilitation Act of 2013, and Section 75 and | ||||||
19 | subsection (b) of Section 74 of the Mental Health and | ||||||
20 | Developmental Disabilities Administrative Act may be adopted | ||||||
21 | in accordance with this subsection (bb) by the respective | ||||||
22 | Department. The adoption of emergency rules authorized by this | ||||||
23 | subsection (bb) is deemed to be necessary for the public | ||||||
24 | interest, safety, and welfare. | ||||||
25 | (cc) In order to provide for the expeditious and timely | ||||||
26 | implementation of the provisions of Public Act 100-587, |
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1 | emergency rules may be adopted in accordance with this | ||||||
2 | subsection (cc) to implement the changes made by Public Act | ||||||
3 | 100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois | ||||||
4 | Pension Code by the Board created under Article 14 of the Code; | ||||||
5 | Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by | ||||||
6 | the Board created under Article 15 of the Code; and Sections | ||||||
7 | 16-190.5 and 16-190.6 of the Illinois Pension Code by the Board | ||||||
8 | created under Article 16 of the Code. The adoption of emergency | ||||||
9 | rules authorized by this subsection (cc) is deemed to be | ||||||
10 | necessary for the public interest, safety, and welfare. | ||||||
11 | (dd) In order to provide for the expeditious and timely | ||||||
12 | implementation of the provisions of Public Act 100-864, | ||||||
13 | emergency rules to implement the changes made by Public Act | ||||||
14 | 100-864 to Section 3.35 of the Newborn Metabolic Screening Act | ||||||
15 | may be adopted in accordance with this subsection (dd) by the | ||||||
16 | Secretary of State. The adoption of emergency rules authorized | ||||||
17 | by this subsection (dd) is deemed to be necessary for the | ||||||
18 | public interest, safety, and welfare. | ||||||
19 | (ee) In order to provide for the expeditious and timely | ||||||
20 | implementation of the provisions of this amendatory Act of the | ||||||
21 | 100th General Assembly, emergency rules implementing the | ||||||
22 | Illinois Underground Natural Gas Storage Safety Act may be | ||||||
23 | adopted in accordance with this subsection by the Department of | ||||||
24 | Natural Resources. The adoption of emergency rules authorized | ||||||
25 | by this subsection is deemed to be necessary for the public | ||||||
26 | interest, safety, and welfare. |
| |||||||
| |||||||
1 | (ff) In order to provide for the expeditious and timely | ||||||
2 | implementation of the provisions of this amendatory Act of the | ||||||
3 | 101st General Assembly, emergency rules may be adopted by the | ||||||
4 | Department of Labor in accordance with this subsection (ff) to | ||||||
5 | implement the changes made by this amendatory Act of the 101st | ||||||
6 | General Assembly to the Minimum Wage Law. The adoption of | ||||||
7 | emergency rules authorized by this subsection (ff) is deemed to | ||||||
8 | be necessary for the public interest, safety, and welfare. | ||||||
9 | (Source: P.A. 99-2, eff. 3-26-15; 99-6, eff. 1-1-16; 99-143, | ||||||
10 | eff. 7-27-15; 99-455, eff. 1-1-16; 99-516, eff. 6-30-16; | ||||||
11 | 99-642, eff. 7-28-16; 99-796, eff. 1-1-17; 99-906, eff. 6-1-17; | ||||||
12 | 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 100-581, eff. | ||||||
13 | 3-12-18; 100-587, Article 95, Section 95-5, eff. 6-4-18; | ||||||
14 | 100-587, Article 110, Section 110-5, eff. 6-4-18; 100-864, eff. | ||||||
15 | 8-14-18; 100-1172, eff. 1-4-19.)
| ||||||
16 | Section 10. The Illinois Income Tax Act is amended by | ||||||
17 | changing Section 704A as follows:
| ||||||
18 | (35 ILCS 5/704A) | ||||||
19 | Sec. 704A. Employer's return and payment of tax withheld. | ||||||
20 | (a) In general, every employer who deducts and withholds or | ||||||
21 | is required to deduct and withhold tax under this Act on or | ||||||
22 | after January 1, 2008 shall make those payments and returns as | ||||||
23 | provided in this Section. | ||||||
24 | (b) Returns. Every employer shall, in the form and manner |
| |||||||
| |||||||
1 | required by the Department, make returns with respect to taxes | ||||||
2 | withheld or required to be withheld under this Article 7 for | ||||||
3 | each quarter beginning on or after January 1, 2008, on or | ||||||
4 | before the last day of the first month following the close of | ||||||
5 | that quarter. | ||||||
6 | (c) Payments. With respect to amounts withheld or required | ||||||
7 | to be withheld on or after January 1, 2008: | ||||||
8 | (1) Semi-weekly payments. For each calendar year, each | ||||||
9 | employer who withheld or was required to withhold more than | ||||||
10 | $12,000 during the one-year period ending on June 30 of the | ||||||
11 | immediately preceding calendar year, payment must be made: | ||||||
12 | (A) on or before each Friday of the calendar year, | ||||||
13 | for taxes withheld or required to be withheld on the | ||||||
14 | immediately preceding Saturday, Sunday, Monday, or | ||||||
15 | Tuesday; | ||||||
16 | (B) on or before each Wednesday of the calendar | ||||||
17 | year, for taxes withheld or required to be withheld on | ||||||
18 | the immediately preceding Wednesday, Thursday, or | ||||||
19 | Friday. | ||||||
20 | Beginning with calendar year 2011, payments made under | ||||||
21 | this paragraph (1) of subsection (c) must be made by | ||||||
22 | electronic funds transfer. | ||||||
23 | (2) Semi-weekly payments. Any employer who withholds | ||||||
24 | or is required to withhold more than $12,000 in any quarter | ||||||
25 | of a calendar year is required to make payments on the | ||||||
26 | dates set forth under item (1) of this subsection (c) for |
| |||||||
| |||||||
1 | each remaining quarter of that calendar year and for the | ||||||
2 | subsequent calendar year.
| ||||||
3 | (3) Monthly payments. Each employer, other than an | ||||||
4 | employer described in items (1) or (2) of this subsection, | ||||||
5 | shall pay to the Department, on or before the 15th day of | ||||||
6 | each month the taxes withheld or required to be withheld | ||||||
7 | during the immediately preceding month. | ||||||
8 | (4) Payments with returns. Each employer shall pay to | ||||||
9 | the Department, on or before the due date for each return | ||||||
10 | required to be filed under this Section, any tax withheld | ||||||
11 | or required to be withheld during the period for which the | ||||||
12 | return is due and not previously paid to the Department. | ||||||
13 | (d) Regulatory authority. The Department may, by rule: | ||||||
14 | (1) Permit employers, in lieu of the requirements of | ||||||
15 | subsections (b) and (c), to file annual returns due on or | ||||||
16 | before January 31 of the year for taxes withheld or | ||||||
17 | required to be withheld during the previous calendar year | ||||||
18 | and, if the aggregate amounts required to be withheld by | ||||||
19 | the employer under this Article 7 (other than amounts | ||||||
20 | required to be withheld under Section 709.5) do not exceed | ||||||
21 | $1,000 for the previous calendar year, to pay the taxes | ||||||
22 | required to be shown on each such return no later than the | ||||||
23 | due date for such return. | ||||||
24 | (2) Provide that any payment required to be made under | ||||||
25 | subsection (c)(1) or (c)(2) is deemed to be timely to the | ||||||
26 | extent paid by electronic funds transfer on or before the |
| |||||||
| |||||||
1 | due date for deposit of federal income taxes withheld from, | ||||||
2 | or federal employment taxes due with respect to, the wages | ||||||
3 | from which the Illinois taxes were withheld. | ||||||
4 | (3) Designate one or more depositories to which payment | ||||||
5 | of taxes required to be withheld under this Article 7 must | ||||||
6 | be paid by some or all employers. | ||||||
7 | (4) Increase the threshold dollar amounts at which | ||||||
8 | employers are required to make semi-weekly payments under | ||||||
9 | subsection (c)(1) or (c)(2). | ||||||
10 | (e) Annual return and payment. Every employer who deducts | ||||||
11 | and withholds or is required to deduct and withhold tax from a | ||||||
12 | person engaged in domestic service employment, as that term is | ||||||
13 | defined in Section 3510 of the Internal Revenue Code, may | ||||||
14 | comply with the requirements of this Section with respect to | ||||||
15 | such employees by filing an annual return and paying the taxes | ||||||
16 | required to be deducted and withheld on or before the 15th day | ||||||
17 | of the fourth month following the close of the employer's | ||||||
18 | taxable year. The Department may allow the employer's return to | ||||||
19 | be submitted with the employer's individual income tax return | ||||||
20 | or to be submitted with a return due from the employer under | ||||||
21 | Section 1400.2 of the Unemployment Insurance Act. | ||||||
22 | (f) Magnetic media and electronic filing. With respect to | ||||||
23 | taxes withheld in calendar years prior to 2017, any W-2 Form | ||||||
24 | that, under the Internal Revenue Code and regulations | ||||||
25 | promulgated thereunder, is required to be submitted to the | ||||||
26 | Internal Revenue Service on magnetic media or electronically |
| |||||||
| |||||||
1 | must also be submitted to the Department on magnetic media or | ||||||
2 | electronically for Illinois purposes, if required by the | ||||||
3 | Department. | ||||||
4 | With respect to taxes withheld in 2017 and subsequent | ||||||
5 | calendar years, the Department may, by rule, require that any | ||||||
6 | return (including any amended return) under this Section and | ||||||
7 | any W-2 Form that is required to be submitted to the Department | ||||||
8 | must be submitted on magnetic media or electronically. | ||||||
9 | The due date for submitting W-2 Forms shall be as | ||||||
10 | prescribed by the Department by rule. | ||||||
11 | (g) For amounts deducted or withheld after December 31, | ||||||
12 | 2009, a taxpayer who makes an election under subsection (f) of | ||||||
13 | Section 5-15 of the Economic Development for a Growing Economy | ||||||
14 | Tax Credit Act for a taxable year shall be allowed a credit | ||||||
15 | against payments due under this Section for amounts withheld | ||||||
16 | during the first calendar year beginning after the end of that | ||||||
17 | taxable year equal to the amount of the credit for the | ||||||
18 | incremental income tax attributable to full-time employees of | ||||||
19 | the taxpayer awarded to the taxpayer by the Department of | ||||||
20 | Commerce and Economic Opportunity under the Economic | ||||||
21 | Development for a Growing Economy Tax Credit Act for the | ||||||
22 | taxable year and credits not previously claimed and allowed to | ||||||
23 | be carried forward under Section 211(4) of this Act as provided | ||||||
24 | in subsection (f) of Section 5-15 of the Economic Development | ||||||
25 | for a Growing Economy Tax Credit Act. The credit or credits may | ||||||
26 | not reduce the taxpayer's obligation for any payment due under |
| |||||||
| |||||||
1 | this Section to less than zero. If the amount of the credit or | ||||||
2 | credits exceeds the total payments due under this Section with | ||||||
3 | respect to amounts withheld during the calendar year, the | ||||||
4 | excess may be carried forward and applied against the | ||||||
5 | taxpayer's liability under this Section in the succeeding | ||||||
6 | calendar years as allowed to be carried forward under paragraph | ||||||
7 | (4) of Section 211 of this Act. The credit or credits shall be | ||||||
8 | applied to the earliest year for which there is a tax | ||||||
9 | liability. If there are credits from more than one taxable year | ||||||
10 | that are available to offset a liability, the earlier credit | ||||||
11 | shall be applied first. Each employer who deducts and withholds | ||||||
12 | or is required to deduct and withhold tax under this Act and | ||||||
13 | who retains income tax withholdings under subsection (f) of | ||||||
14 | Section 5-15 of the Economic Development for a Growing Economy | ||||||
15 | Tax Credit Act must make a return with respect to such taxes | ||||||
16 | and retained amounts in the form and manner that the | ||||||
17 | Department, by rule, requires and pay to the Department or to a | ||||||
18 | depositary designated by the Department those withheld taxes | ||||||
19 | not retained by the taxpayer. For purposes of this subsection | ||||||
20 | (g), the term taxpayer shall include taxpayer and members of | ||||||
21 | the taxpayer's unitary business group as defined under | ||||||
22 | paragraph (27) of subsection (a) of Section 1501 of this Act. | ||||||
23 | This Section is exempt from the provisions of Section 250 of | ||||||
24 | this Act. No credit awarded under the Economic Development for | ||||||
25 | a Growing Economy Tax Credit Act for agreements entered into on | ||||||
26 | or after January 1, 2015 may be credited against payments due |
| |||||||
| |||||||
1 | under this Section. | ||||||
2 | (h) An employer may claim a credit against payments due | ||||||
3 | under this Section for amounts withheld during the first | ||||||
4 | calendar year ending after the date on which a tax credit | ||||||
5 | certificate was issued under Section 35 of the Small Business | ||||||
6 | Job Creation Tax Credit Act. The credit shall be equal to the | ||||||
7 | amount shown on the certificate, but may not reduce the | ||||||
8 | taxpayer's obligation for any payment due under this Section to | ||||||
9 | less than zero. If the amount of the credit exceeds the total | ||||||
10 | payments due under this Section with respect to amounts | ||||||
11 | withheld during the calendar year, the excess may be carried | ||||||
12 | forward and applied against the taxpayer's liability under this | ||||||
13 | Section in the 5 succeeding calendar years. The credit shall be | ||||||
14 | applied to the earliest year for which there is a tax | ||||||
15 | liability. If there are credits from more than one calendar | ||||||
16 | year that are available to offset a liability, the earlier | ||||||
17 | credit shall be applied first. This Section is exempt from the | ||||||
18 | provisions of Section 250 of this Act. | ||||||
19 | (i) Each employer with 50 or fewer full-time equivalent | ||||||
20 | employees during the reporting period may claim a credit | ||||||
21 | against the payments due under this Section for each qualified | ||||||
22 | employee in an amount equal to the maximum credit allowable. | ||||||
23 | The credit may be taken against payments due for reporting | ||||||
24 | periods that begin on or after January 1, 2020, and end on or | ||||||
25 | before December 31, 2027. An employer may not claim a credit | ||||||
26 | for an employee who has worked fewer than 90 consecutive days |
| |||||||
| |||||||
1 | immediately preceding the reporting period; however, such | ||||||
2 | credits may accrue during that 90-day period and be claimed | ||||||
3 | against payments under this Section for future reporting | ||||||
4 | periods after the employee has worked for the employer at least | ||||||
5 | 90 consecutive days. In no event may the credit exceed the | ||||||
6 | employer's liability for the reporting period. Each employer | ||||||
7 | who deducts and withholds or is required to deduct and withhold | ||||||
8 | tax under this Act and who retains income tax withholdings | ||||||
9 | under this subsection must make a return with respect to such | ||||||
10 | taxes and retained amounts in the form and manner that the | ||||||
11 | Department, by rule, requires and pay to the Department or to a | ||||||
12 | depositary designated by the Department those withheld taxes | ||||||
13 | not retained by the employer. | ||||||
14 | For each reporting period, the employer may not claim a | ||||||
15 | credit or credits for more employees than the number of | ||||||
16 | employees making less than the minimum or reduced wage for the | ||||||
17 | current calendar year during the last reporting period of the | ||||||
18 | preceding calendar year. Notwithstanding any other provision | ||||||
19 | of this subsection, an employer shall not be eligible for | ||||||
20 | credits for a reporting period unless the average wage paid by | ||||||
21 | the employer per employee for all employees making less than | ||||||
22 | $55,000 during the reporting period is greater than the average | ||||||
23 | wage paid by the employer per employee for all employees making | ||||||
24 | less than $55,000 during the same reporting period of the prior | ||||||
25 | calendar year. | ||||||
26 | For purposes of this subsection (i): |
| |||||||
| |||||||
1 | "Compensation paid in Illinois" has the meaning ascribed to | ||||||
2 | that term under Section 304(a)(2)(B) of this Act. | ||||||
3 | "Employer" and "employee" have the meaning ascribed to | ||||||
4 | those terms in the Minimum Wage Law, except that "employee" | ||||||
5 | also includes employees who work for an employer with fewer | ||||||
6 | than 4 employees. Employers that operate more than one | ||||||
7 | establishment pursuant to a franchise agreement or that | ||||||
8 | constitute members of a unitary business group shall aggregate | ||||||
9 | their employees for purposes of determining eligibility for the | ||||||
10 | credit. | ||||||
11 | "Full-time equivalent employees" means the ratio of the | ||||||
12 | number of paid hours during the reporting period and the number | ||||||
13 | of working hours in that period. | ||||||
14 | "Maximum credit" means the percentage listed below of the | ||||||
15 | difference between the amount of compensation paid in Illinois | ||||||
16 | to employees who are paid not more than the required minimum | ||||||
17 | wage reduced by the amount of compensation paid in Illinois to | ||||||
18 | employees who were paid less than the current required minimum | ||||||
19 | wage during the reporting period prior to each increase in the | ||||||
20 | required minimum wage on January 1. If an employer pays an | ||||||
21 | employee more than the required minimum wage and that employee | ||||||
22 | previously earned less than the required minimum wage, the | ||||||
23 | employer may include the portion that does not exceed the | ||||||
24 | required minimum wage as compensation paid in Illinois to | ||||||
25 | employees who are paid not more than the required minimum wage. | ||||||
26 | (1) 25% for reporting periods beginning on or after |
| |||||||
| |||||||
1 | January 1, 2020 and ending on or before December 31, 2020; | ||||||
2 | (2) 21% for reporting periods beginning on or after | ||||||
3 | January 1, 2021 and ending on or before December 31, 2021; | ||||||
4 | (3) 17% for reporting periods beginning on or after | ||||||
5 | January 1, 2022 and ending on or before December 31, 2022; | ||||||
6 | (4) 13% for reporting periods beginning on or after | ||||||
7 | January 1, 2023 and ending on or before December 31, 2023; | ||||||
8 | (5) 9% for reporting periods beginning on or after | ||||||
9 | January 1, 2024 and ending on or before December 31, 2024; | ||||||
10 | (6) 5% for reporting periods beginning on or after | ||||||
11 | January 1, 2025 and ending on or before December 31, 2025. | ||||||
12 | The amount computed under this subsection may continue to | ||||||
13 | be claimed for reporting periods beginning on or after January | ||||||
14 | 1, 2026 and: | ||||||
15 | (A) ending on or before December 31, 2026 for employers | ||||||
16 | with more than 5 employees; or | ||||||
17 | (B) ending on or before December 31, 2027 for employers | ||||||
18 | with no more than 5 employees. | ||||||
19 | "Qualified employee" means an employee who is paid not more | ||||||
20 | than the required minimum wage and has an average wage paid per | ||||||
21 | hour by the employer during the reporting period equal to or | ||||||
22 | greater than his or her average wage paid per hour by the | ||||||
23 | employer during each reporting period for the immediately | ||||||
24 | preceding 12 months. A new qualified employee is deemed to have | ||||||
25 | earned the required minimum wage in the preceding reporting | ||||||
26 | period. |
| |||||||
| |||||||
1 | "Reporting period" means the quarter for which a return is | ||||||
2 | required to be filed under subsection (b) of this Section. | ||||||
3 | (Source: P.A. 100-303, eff. 8-24-17; 100-511, eff. 9-18-17; | ||||||
4 | 100-863, eff. 8-14-18.)
| ||||||
5 | Section 15. The Minimum Wage Law is amended by changing | ||||||
6 | Sections 4, 7, 10, 11, and 12 as follows:
| ||||||
7 | (820 ILCS 105/4) (from Ch. 48, par. 1004)
| ||||||
8 | Sec. 4. (a)(1) Every employer shall pay to each of his | ||||||
9 | employees in every
occupation wages of not less than $2.30 per | ||||||
10 | hour or in the case of
employees under 18 years of age wages of | ||||||
11 | not less than $1.95 per hour,
except as provided in Sections 5 | ||||||
12 | and 6 of this Act, and on and after
January 1, 1984, every | ||||||
13 | employer shall pay to each of his employees in every
occupation | ||||||
14 | wages of not less than $2.65 per hour or in the case of
| ||||||
15 | employees under 18 years of age wages of not less than $2.25 | ||||||
16 | per hour, and
on and after October 1, 1984 every employer shall | ||||||
17 | pay to each of his
employees in every occupation wages of not | ||||||
18 | less than $3.00 per hour or in
the case of employees under 18 | ||||||
19 | years of age wages of not less than $2.55
per hour, and on or | ||||||
20 | after July 1, 1985 every employer shall pay to each of
his | ||||||
21 | employees in every occupation wages of not less than $3.35 per | ||||||
22 | hour or
in the case of employees under 18 years of age wages of | ||||||
23 | not less than $2.85
per hour,
and from January 1, 2004 through | ||||||
24 | December 31, 2004 every employer shall pay
to
each of his or |
| |||||||
| |||||||
1 | her employees who is 18 years of age or older in every
| ||||||
2 | occupation wages of not less than $5.50 per hour, and from
| ||||||
3 | January 1,
2005 through June 30, 2007 every employer shall pay | ||||||
4 | to each of his or her employees who is 18 years
of age or older | ||||||
5 | in every occupation wages of not less than $6.50 per hour, and | ||||||
6 | from July 1, 2007 through June 30, 2008 every employer shall | ||||||
7 | pay to each of his or her employees who is 18 years
of age or | ||||||
8 | older in every occupation wages of not less than $7.50 per | ||||||
9 | hour, and from July 1, 2008 through June 30, 2009 every | ||||||
10 | employer shall pay to each of his or her employees who is 18 | ||||||
11 | years
of age or older in every occupation wages of not less | ||||||
12 | than $7.75 per hour, and from July 1, 2009 through June 30, | ||||||
13 | 2010 every employer shall pay to each of his or her employees | ||||||
14 | who is 18 years
of age or older in every occupation wages of | ||||||
15 | not less than $8.00 per hour, and from on and after July 1, | ||||||
16 | 2010 through December 31, 2019 every employer shall pay to each | ||||||
17 | of his or her employees who is 18 years of age or older in every | ||||||
18 | occupation wages of not less than $8.25 per hour , and from
| ||||||
19 | January 1, 2020 through June 30, 2020, every employer shall pay | ||||||
20 | to each of his or her employees who is 18 years of age or older | ||||||
21 | in every occupation wages of not less than $9.25 per hour, and | ||||||
22 | from July 1, 2020 through December 31, 2020 every employer | ||||||
23 | shall pay
to each of his or her employees who is 18 years of age | ||||||
24 | or older
in every occupation wages of not less than $10 per | ||||||
25 | hour, and
from January 1, 2021 through December 31, 2021 every | ||||||
26 | employer shall
pay to each of his or her employees who is 18 |
| |||||||
| |||||||
1 | years of age or
older in every occupation wages of not less | ||||||
2 | than $11 per hour,
and from January 1, 2022 through December | ||||||
3 | 31, 2022 every employer
shall pay to each of his or her | ||||||
4 | employees who is 18 years of age
or older in every occupation | ||||||
5 | wages of not less than $12 per
hour, and from January 1, 2023 | ||||||
6 | through December 31, 2023 every
employer shall pay to each of | ||||||
7 | his or her employees who is 18
years of age or older in every | ||||||
8 | occupation wages of not less
than $13 per hour, and from | ||||||
9 | January 1, 2024 through December 31, 2024, every employer shall | ||||||
10 | pay to each of his or her employees who is 18 years of age or | ||||||
11 | older in every occupation wages of not less than $14 per hour; | ||||||
12 | and on and after January 1, 2025, every
employer shall pay to | ||||||
13 | each of his or her employees who is 18
years of age or older in | ||||||
14 | every occupation wages of not less
than $15 per hour .
| ||||||
15 | (2) Unless an employee's wages are reduced under Section 6, | ||||||
16 | then in lieu of the rate prescribed in item (1) of this | ||||||
17 | subsection (a), an employer may pay an employee who is 18 years | ||||||
18 | of age or older, during the first 90 consecutive calendar days | ||||||
19 | after the employee is initially employed by the employer, a | ||||||
20 | wage that is not more than 50¢
less than the wage prescribed in | ||||||
21 | item (1) of this subsection (a); however, an employer shall pay | ||||||
22 | not less than the rate prescribed in item (1) of this | ||||||
23 | subsection (a) to: | ||||||
24 | (A) a day or temporary laborer, as defined in Section 5 | ||||||
25 | of the Day and Temporary Labor Services Act, who is 18 | ||||||
26 | years of age or older; and |
| |||||||
| |||||||
1 | (B) an employee who is 18 years of age or older and | ||||||
2 | whose employment is occasional or irregular and
requires | ||||||
3 | not more than 90 days to complete. | ||||||
4 | (3) At no time on or before December 31, 2019
shall the | ||||||
5 | wages paid to any employee under 18 years of age be more than | ||||||
6 | 50¢
less than the wage required to be paid to employees who are | ||||||
7 | at least 18 years
of age under item (1) of this subsection (a). | ||||||
8 | Beginning on January 1, 2020, every employer shall pay
to each | ||||||
9 | of his or her employees who is under 18 years of age
that has | ||||||
10 | worked more than 650 hours for the employer during any
calendar | ||||||
11 | year a wage not less than the wage required for
employees who | ||||||
12 | are 18 years of age or older under paragraph (1)
of subsection | ||||||
13 | (a) of Section 4 of this Act. Every employer
shall pay to each | ||||||
14 | of his or her employees who is under 18 years
of age that has | ||||||
15 | not worked more than 650 hours for the employer
during any | ||||||
16 | calendar year: (1) $8 per hour from January 1, 2020
through | ||||||
17 | December 31, 2020; (2) $8.50 per hour from January 1, 2021
| ||||||
18 | through December 31, 2021; (3) $9.25 per hour from January 1, | ||||||
19 | 2022
through December 31, 2022; (4) $10.50 per hour from | ||||||
20 | January 1, 2023
through December 31, 2023; (5) $12 per hour | ||||||
21 | from January
1, 2024 through December 31, 2024; and (6) $13 per | ||||||
22 | hour on and after January 1, 2025.
| ||||||
23 | (b) No employer shall discriminate between employees on the | ||||||
24 | basis of sex
or mental or physical disability, except as | ||||||
25 | otherwise provided in this Act by
paying wages to employees at | ||||||
26 | a rate less than the rate at which he pays
wages to employees |
| |||||||
| |||||||
1 | for the same or substantially
similar work on jobs the | ||||||
2 | performance of which requires equal skill, effort,
and | ||||||
3 | responsibility, and which are performed under similar working
| ||||||
4 | conditions, except where such payment is made pursuant to (1) a | ||||||
5 | seniority
system; (2) a merit system; (3) a system which | ||||||
6 | measures earnings by
quantity or quality of production; or (4) | ||||||
7 | a differential based on any other
factor other than sex or | ||||||
8 | mental or physical disability, except as otherwise
provided in | ||||||
9 | this Act.
| ||||||
10 | (c) Every employer of an employee engaged in an
occupation | ||||||
11 | in which gratuities have customarily and usually constituted | ||||||
12 | and
have been recognized as part of the remuneration for hire | ||||||
13 | purposes is
entitled to an allowance for gratuities as part of | ||||||
14 | the hourly wage rate
provided in Section 4, subsection (a) in | ||||||
15 | an amount not to exceed 40% of the
applicable minimum wage | ||||||
16 | rate. The Director shall require each employer
desiring an | ||||||
17 | allowance for gratuities to provide substantial evidence that
| ||||||
18 | the amount claimed, which may not exceed 40% of the applicable | ||||||
19 | minimum wage
rate, was received by the employee in the period | ||||||
20 | for which the claim of
exemption is made, and no part thereof | ||||||
21 | was returned to the employer.
| ||||||
22 | (d) No camp counselor who resides on the premises of a | ||||||
23 | seasonal camp of
an organized not-for-profit corporation shall | ||||||
24 | be subject to the adult minimum
wage if the camp counselor (1) | ||||||
25 | works 40 or more hours per week, and (2)
receives a total | ||||||
26 | weekly salary of not less than the adult minimum
wage for a |
| |||||||
| |||||||
1 | 40-hour week. If the counselor works less than 40 hours per
| ||||||
2 | week, the counselor shall be paid the minimum hourly wage for | ||||||
3 | each hour
worked. Every employer of a camp counselor under this | ||||||
4 | subsection is entitled
to an allowance for meals and lodging as | ||||||
5 | part of the hourly wage rate provided
in Section 4, subsection | ||||||
6 | (a), in an amount not to exceed 25% of the
minimum wage rate.
| ||||||
7 | (e) A camp counselor employed at a day camp is not subject | ||||||
8 | to the adult minimum wage if the
camp counselor is paid a | ||||||
9 | stipend on a onetime or periodic basis and, if
the camp | ||||||
10 | counselor is a minor, the minor's parent, guardian or other
| ||||||
11 | custodian has consented in writing to the terms of payment | ||||||
12 | before the
commencement of such employment.
| ||||||
13 | (Source: P.A. 99-143, eff. 7-27-15.)
| ||||||
14 | (820 ILCS 105/7) (from Ch. 48, par. 1007)
| ||||||
15 | Sec. 7. The Director or his authorized representatives have | ||||||
16 | the authority to:
| ||||||
17 | (a) Investigate and gather data regarding the wages, hours | ||||||
18 | and other
conditions and practices of employment in any | ||||||
19 | industry subject to this Act,
and may enter and inspect such | ||||||
20 | places and such records (and make such
transcriptions thereof) | ||||||
21 | at reasonable times during regular business hours,
not | ||||||
22 | including lunch time at a restaurant, question such employees, | ||||||
23 | and
investigate such facts, conditions, practices or matters as | ||||||
24 | he may deem
necessary or appropriate to determine whether any | ||||||
25 | person has violated any
provision of this Act, or which may aid |
| |||||||
| |||||||
1 | in the enforcement of this Act.
| ||||||
2 | (b) Require from any employer full and correct statements | ||||||
3 | and reports in
writing, including sworn statements, at such | ||||||
4 | times as the Director may deem
necessary, of the wages, hours, | ||||||
5 | names, addresses, and other information
pertaining to his | ||||||
6 | employees as he may deem necessary for the enforcement of
this | ||||||
7 | Act.
| ||||||
8 | (c) Require by subpoena the attendance and testimony of | ||||||
9 | witnesses and the production of all books, records, and other | ||||||
10 | evidence relative to a matter under investigation or hearing. | ||||||
11 | The subpoena shall be signed and issued by the Director or his | ||||||
12 | or her authorized representative. If a person fails to comply | ||||||
13 | with any subpoena lawfully issued under this Section or a | ||||||
14 | witness refuses to produce evidence or testify to any matter | ||||||
15 | regarding which he or she may be lawfully interrogated, the | ||||||
16 | court may, upon application of the Director or his or her | ||||||
17 | authorized representative, compel obedience by proceedings for | ||||||
18 | contempt.
| ||||||
19 | (d) Make random audits of employers in any industry subject | ||||||
20 | to this Act to determine compliance with this Act. | ||||||
21 | (Source: P.A. 94-1025, eff. 7-14-06.)
| ||||||
22 | (820 ILCS 105/10) (from Ch. 48, par. 1010)
| ||||||
23 | Sec. 10.
(a) The Director shall make and revise | ||||||
24 | administrative regulations,
including definitions of terms, as | ||||||
25 | he deems appropriate to carry out the
purposes of this Act, to |
| |||||||
| |||||||
1 | prevent the circumvention or evasion thereof, and
to safeguard | ||||||
2 | the minimum wage established by the Act. Regulations governing
| ||||||
3 | employment of learners may be issued only after notice and | ||||||
4 | opportunity for
public hearing, as provided in subsection (c) | ||||||
5 | of this Section.
| ||||||
6 | (b) In order to prevent curtailment of opportunities for | ||||||
7 | employment,
avoid undue hardship, and safeguard the minimum | ||||||
8 | wage rate under this Act,
the Director may also issue | ||||||
9 | regulations providing for the employment of
workers with | ||||||
10 | disabilities at wages lower than the wage rate applicable under | ||||||
11 | this
Act, under permits and for such periods of time as | ||||||
12 | specified therein; and
providing for the employment of learners | ||||||
13 | at wages lower than the wage rate
applicable under this Act. | ||||||
14 | However, such regulation shall not permit lower
wages for | ||||||
15 | persons with disabilities on any basis that is unrelated to | ||||||
16 | such person's
ability resulting from his disability, and such | ||||||
17 | regulation may be issued only
after notice and opportunity for | ||||||
18 | public hearing as provided in subsection
(c) of this Section.
| ||||||
19 | (c) Prior to the adoption, amendment or repeal of any rule | ||||||
20 | or regulation
by the Director under this Act, except | ||||||
21 | regulations which concern only the
internal management of the | ||||||
22 | Department of Labor and do not affect any public
right provided | ||||||
23 | by this Act, the Director shall give proper notice to
persons | ||||||
24 | in any industry or occupation that may be affected by the | ||||||
25 | proposed
rule or regulation, and hold a public hearing on his | ||||||
26 | proposed action at
which any such affected person, or his duly |
| |||||||
| |||||||
1 | authorized representative, may
attend and testify or present | ||||||
2 | other evidence for or against such proposed
rule or regulation. | ||||||
3 | Rules and regulations adopted under this Section shall
be filed | ||||||
4 | with the Secretary of State in compliance with "An Act | ||||||
5 | concerning
administrative rules", as now or hereafter amended. | ||||||
6 | Such adopted and filed
rules and regulations shall become | ||||||
7 | effective 10 days after copies thereof
have been mailed by the | ||||||
8 | Department to persons in industries affected
thereby at their | ||||||
9 | last known address.
| ||||||
10 | (d) The commencement of proceedings by any person aggrieved | ||||||
11 | by an
administrative regulation issued under this Act does not, | ||||||
12 | unless
specifically ordered by the Court, operate as a stay of | ||||||
13 | that administrative
regulation against other persons. The | ||||||
14 | Court shall not grant any stay of an
administrative regulation | ||||||
15 | unless the person complaining of such regulation
files in the | ||||||
16 | Court an undertaking with a surety or sureties satisfactory to
| ||||||
17 | the Court for the payment to the employees affected by the | ||||||
18 | regulation, in
the event such regulation is affirmed, of the | ||||||
19 | amount by which the
compensation such employees are entitled to | ||||||
20 | receive under the regulation
exceeds the compensation they | ||||||
21 | actually receive while such stay is in
effect. | ||||||
22 | (e) The Department may adopt emergency rules in
accordance | ||||||
23 | with Section 5-45 of the Illinois Administrative
Procedure Act | ||||||
24 | to implement the changes made by this amendatory Act of the | ||||||
25 | 101st General Assembly.
| ||||||
26 | (Source: P.A. 99-143, eff. 7-27-15.)
|
| |||||||
| |||||||
1 | (820 ILCS 105/11) (from Ch. 48, par. 1011)
| ||||||
2 | Sec. 11.
(a) Any employer or his agent, or the officer or | ||||||
3 | agent of any private
employer who:
| ||||||
4 | (1) hinders or delays the Director or his authorized | ||||||
5 | representative in
the performance of his duties in the | ||||||
6 | enforcement of this Act; or
| ||||||
7 | (2) refuses to admit the Director or his authorized | ||||||
8 | representative to
any place of employment; or
| ||||||
9 | (3) fails to keep the records required under this Act | ||||||
10 | or to furnish such
records required or any information to | ||||||
11 | be furnished under this Act to the
Director or his | ||||||
12 | authorized representative upon request; or
| ||||||
13 | (4) fails to make and preserve any records as required | ||||||
14 | hereunder; or
| ||||||
15 | (5) falsifies any such record; or
| ||||||
16 | (6) refuses to make such records available to the | ||||||
17 | Director or his
authorized representative; or
| ||||||
18 | (7) refuses to furnish a sworn statement of such | ||||||
19 | records or any other
information required for the proper | ||||||
20 | enforcement of this Act; or
| ||||||
21 | (8) fails to post a summary of this Act or a copy of | ||||||
22 | any applicable
regulation as required by Section 9 of this | ||||||
23 | Act; | ||||||
24 | shall be guilty of a
Class B misdemeanor; and each day of such | ||||||
25 | failure to keep the records required under
this Act or to |
| |||||||
| |||||||
1 | furnish such records or information to the Director or his
| ||||||
2 | authorized representative or to fail to post information as | ||||||
3 | required herein
constitutes a separate offense. Any such | ||||||
4 | employer who fails to keep payroll records as required by this | ||||||
5 | Act shall be liable to the Department for a penalty of $100 per | ||||||
6 | impacted employee, payable to the Department's Wage Theft | ||||||
7 | Enforcement Fund.
| ||||||
8 | (b) Any employer or his agent, or the officer or agent of | ||||||
9 | any private
employer, who pays or agrees to pay to any employee | ||||||
10 | wages at a rate less
than the rate applicable under this Act or | ||||||
11 | of any regulation issued under
this Act is guilty of a Class B | ||||||
12 | misdemeanor, and each week on any day of
which such employee is | ||||||
13 | paid less than the wage rate applicable under this
Act | ||||||
14 | constitutes a separate offense.
| ||||||
15 | (c) Any employer or his agent, or the officer or agent of | ||||||
16 | any private
employer, who discharges or in any other manner | ||||||
17 | discriminates against any
employee because that employee has | ||||||
18 | made a complaint to his employer, or to
the Director or his | ||||||
19 | authorized representative, that he has not been paid
wages in | ||||||
20 | accordance with the provisions of this Act, or because that
| ||||||
21 | employee has caused to be instituted or is about to cause to be | ||||||
22 | instituted
any proceeding under or related to this Act, or | ||||||
23 | because that employee has
testified or is about to testify in | ||||||
24 | an investigation or proceeding under
this Act, is guilty of a | ||||||
25 | Class B misdemeanor.
| ||||||
26 | (d) It is the duty of the Department of Labor to inquire |
| |||||||
| |||||||
1 | diligently for
any violations of this Act, and to institute the | ||||||
2 | action for penalties
herein provided, and to enforce generally | ||||||
3 | the provisions of this Act.
| ||||||
4 | (Source: P.A. 86-799 .)
| ||||||
5 | (820 ILCS 105/12) (from Ch. 48, par. 1012)
| ||||||
6 | Sec. 12. (a) If any employee is paid by his employer less | ||||||
7 | than the wage
to which he is entitled under the provisions of | ||||||
8 | this Act, the employee may
recover in a civil
action treble the | ||||||
9 | amount of any such underpayments together with costs and such
| ||||||
10 | reasonable attorney's fees as may be allowed by the Court, and | ||||||
11 | damages of 5% 2% of the amount of any such underpayments for | ||||||
12 | each month following the date of payment during which such | ||||||
13 | underpayments remain unpaid. Any
agreement between the | ||||||
14 | employee and the employer to work for less than such wage is
no | ||||||
15 | defense to such action. At the request of the employee or on | ||||||
16 | motion
of the Director of Labor, the
Department of Labor may | ||||||
17 | make an assignment of such wage claim in trust for
the | ||||||
18 | assigning employee and may bring any legal action necessary to | ||||||
19 | collect
such claim, and the employer shall be required to pay | ||||||
20 | the costs incurred in
collecting such claim. Every such action | ||||||
21 | shall be brought within
3 years from the date of the | ||||||
22 | underpayment. Such employer shall be liable
to the Department | ||||||
23 | of Labor for up to 20% of the total employer's underpayment
| ||||||
24 | where the employer's conduct is proven by a preponderance of | ||||||
25 | the evidence to be willful, repeated, or with reckless |
| |||||||
| |||||||
1 | disregard of this Act or any rule adopted under this Act. Such | ||||||
2 | employer shall be liable to the Department for an additional | ||||||
3 | penalty of $1,500, payable to the Department's Wage Theft | ||||||
4 | Enforcement Fund. Such employer shall be additionally
liable to | ||||||
5 | the employee for damages in the amount of 5% 2% of the amount
| ||||||
6 | of any such underpayments for each month following the date of | ||||||
7 | payment
during which such underpayments
remain unpaid. These | ||||||
8 | penalties and damages may be recovered in a
civil action | ||||||
9 | brought by the Director of Labor in any circuit court. In any
| ||||||
10 | such action, the Director of Labor shall be represented by the | ||||||
11 | Attorney
General.
| ||||||
12 | If an employee collects damages of 5% 2% of the amount
of | ||||||
13 | underpayments as a result of an action brought by the Director | ||||||
14 | of Labor, the employee may not also collect those damages in a | ||||||
15 | private action brought by the employee for the same violation. | ||||||
16 | If an employee collects damages of 5% 2% of the amount
of | ||||||
17 | underpayments in a private action brought by the employee, the | ||||||
18 | employee may not also collect those damages as a result of an | ||||||
19 | action brought by the Director of Labor for the same violation.
| ||||||
20 | (b) If an employee has not collected damages under | ||||||
21 | subsection (a) for the same violation, the Director is | ||||||
22 | authorized to supervise the payment of the unpaid
minimum wages | ||||||
23 | and the unpaid overtime compensation owing to any employee
or | ||||||
24 | employees under Sections 4 and 4a of this Act and may bring any | ||||||
25 | legal
action necessary to recover the amount of the unpaid | ||||||
26 | minimum wages and unpaid
overtime compensation and an equal |
| |||||||
| |||||||
1 | additional amount as
damages,
and the employer shall be | ||||||
2 | required to pay the costs incurred in collecting such claim. | ||||||
3 | Such employer shall be additionally liable to the Department of | ||||||
4 | Labor for up to 20% of the total employer's underpayment where | ||||||
5 | the employer's conduct is proven by a preponderance of the | ||||||
6 | evidence to be willful, repeated, or with reckless disregard of | ||||||
7 | this Act or any rule adopted under this Act. Such employer | ||||||
8 | shall be liable to the Department of Labor for an additional | ||||||
9 | penalty of $1,500, payable to the Department's Wage Theft | ||||||
10 | Enforcement Fund.
The action shall be brought within 5 years | ||||||
11 | from the date of the failure to
pay
the wages or compensation.
| ||||||
12 | Any sums thus recovered
by the Director on behalf of an | ||||||
13 | employee pursuant to this subsection shall
be paid to the | ||||||
14 | employee or employees affected. Any sums which, more than one
| ||||||
15 | year after being thus recovered, the Director is unable to pay | ||||||
16 | to
an employee shall be deposited into the General Revenue | ||||||
17 | Fund.
| ||||||
18 | (Source: P.A. 94-1025, eff. 7-14-06.)
|