Bill Text: IL SB0335 | 2011-2012 | 97th General Assembly | Chaptered

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Bill Title: Amends the Park and Recreational Facility Construction Act of 2009. Makes a technical change in a Section concerning the short title.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Passed) 2011-06-30 - Public Act . . . . . . . . . 97-0072 [SB0335 Detail]

Download: Illinois-2011-SB0335-Chaptered.html

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Public Act 097-0072
SB0335 Enrolled LRB097 04128 PJG 44167 b
AN ACT concerning finance.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Article 1. SHORT TITLE; PURPOSE
Section 1. Short title. This Act may be cited as the FY2012
Budget Implementation (Finance) Act.
Section 5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
Fiscal Year 2012 budget recommendations concerning finance.
Article 5. AMENDATORY PROVISIONS
Section 5-5. The State Comptroller Act is amended by
changing Section 21 as follows:
(15 ILCS 405/21) (from Ch. 15, par. 221)
Sec. 21. Rules and Regulations - Imprest accounts. The
Comptroller shall promulgate rules and regulations to
implement the exercise of his or her powers and performance of
his or her duties under this Act and to guide and assist State
agencies in complying with this Act. Any rule or regulation
specifically requiring the approval of the State Treasurer

under this Act for adoption by the Comptroller shall require
the approval of the State Treasurer for modification or repeal.
The Comptroller may provide in his or her rules and
regulations for periodic transfers, with the approval of the
State Treasurer, for use in accordance with the imprest system,
subject to the rules and regulations of the Comptroller as
respects vouchers, controls and reports, as follows:
(a) To the University of Illinois, Southern Illinois
University, Chicago State University, Eastern Illinois
University, Governors State University, Illinois State
University, Northeastern Illinois University, Northern
Illinois University, Western Illinois University, and
State Community College of East St. Louis under the
jurisdiction of the Illinois Community College Board
(abolished under Section 2-12.1 of the Public Community
College Act), not to exceed $200,000 for each campus.
(b) To the Department of Agriculture and the Department
of Commerce and Economic Opportunity for the operation and
closing of overseas offices, not to exceed $500,000
$200,000 for each Department for each overseas office.
(c) To the Department of Agriculture for the purpose of
making change for activities at each State Fair, not to
exceed $200,000, to be returned within 5 days of the
termination of such activity.
(d) To the Department of Agriculture to pay (i) State
Fair premiums and awards and State Fair entertainment

contracts at each State Fair, and (ii) ticket refunds for
cancelled events. The amount transferred from any fund
shall not exceed the appropriation for each specific
purpose. This authorization shall terminate each year
within 60 days of the close of each State Fair. The
Department shall be responsible for withholding State
income tax, where necessary, as required by Section 709 of
the Illinois Income Tax Act.
(e) To the State Treasurer to pay for securities'
safekeeping charges assessed by the Board of Governors of
the Federal Reserve System as a consequence of the
Treasurer's use of the government securities' book-entry
system. This account shall not exceed $25,000.
(f) To the Illinois Mathematics and Science Academy,
not to exceed $100,000.
(g) To the Department of Natural Resources to pay out
cash prizes associated with competitions held at the World
Shooting and Recreational Complex, to purchase awards
associated with competitions held at the World Shooting and
Recreational Complex, to pay State and national membership
dues associated with competitions held at the World
Shooting and Recreational Complex, and to pay State and
national membership target fees associated with
competitions held at the World Shooting and Recreational
Complex. The amount of funds advanced to the account
created by this subsection (g) must not exceed $250,000 in

any fiscal year.
(Source: P.A. 95-220, eff. 8-16-07; 96-785, eff. 8-28-09;
96-1118, eff. 7-20-10; revised 9-16-10.)
Section 5-10. The State Finance Act is amended by changing
Sections 5h, 6z-43, 6z-69, 6z-70, 8.3, and 8g, and by adding
Section 5.786 as follows:
(30 ILCS 105/5.786 new)
Sec. 5.786. Attorney General Tobacco Fund. There is hereby
created in the State treasury the Attorney General Tobacco Fund
to be used, subject to appropriation, exclusively by the
Attorney General for enforcement of the tobacco Master
Settlement Agreement and for law enforcement activities of the
Attorney General.
(30 ILCS 105/5h)
Sec. 5h. Cash flow borrowing and general funds liquidity.
(a) In order to meet cash flow deficits and to maintain
liquidity in the General Revenue Fund, the Healthcare Provider
Relief Fund, and the Common School Fund, on and after July 1,
2010 and through June 30, 2011, the State Treasurer and the
State Comptroller shall make transfers to the General Revenue
Fund, the Healthcare Provider Relief Fund, or the Common School
Fund, as directed by the Governor, out of special funds of the
State, to the extent allowed by federal law. No transfer may be

made from a fund under this Section that would have the effect
of reducing the available balance in the fund to an amount less
than the amount remaining unexpended and unreserved from the
total appropriation from that fund estimated to be expended for
that fiscal year. No such transfer may reduce the cumulative
balance of all of the special funds of the State to an amount
less than the total debt service payable during the 12 months
immediately following the date of the transfer on any bonded
indebtedness of the State and any certificates issued under the
Short Term Borrowing Act. Notwithstanding any other provision
of this Section, no such transfer may be made from any special
fund that is exclusively collected by or appropriated to any
other constitutional officer without the written approval of
that constitutional officer.
(b) If moneys have been transferred to the General Revenue
Fund, the Healthcare Provider Relief Fund, or the Common School
Fund pursuant to subsection (a) of this Section, this
amendatory Act of the 96th General Assembly shall constitute
the irrevocable and continuing authority for and direction to
the State Treasurer and State Comptroller to reimburse the
funds of origin from the General Revenue Fund, the Healthcare
Provider Relief Fund, or the Common School Fund, as
appropriate, by transferring to the funds of origin, at such
times and in such amounts as directed by the Governor when
necessary to support appropriated expenditures from the funds,
an amount equal to that transferred from them plus any interest

that would have accrued thereon had the transfer not occurred,
except that any moneys transferred pursuant to subsection (a)
of this Section shall be repaid to the fund of origin within 18
months after the date on which they were borrowed.
(c) On the first day of each quarterly period in each
fiscal year, the Governor's Office of Management and Budget
shall provide to the President and the Minority Leader of the
Senate, the Speaker and the Minority Leader of the House of
Representatives, and the Commission on Government Forecasting
and Accountability a report on all transfers made pursuant to
this Section in the prior quarterly period. The report must be
provided in both written and electronic format. The report must
include all of the following:
(1) The date each transfer was made.
(2) The amount of each transfer.
(3) In the case of a transfer from the General Revenue
Fund, the Healthcare Provider Relief Fund, or the Common
School Fund to a fund of origin pursuant to subsection (b)
of this Section, the amount of interest being paid to the
fund of origin.
(4) The end of day balance of both the fund of origin
and the General Revenue Fund, the Healthcare Provider
Relief Fund, or the Common School Fund, whichever the case
may be, on the date the transfer was made.
(Source: P.A. 96-958, eff. 7-1-10; 96-1500, eff. 1-18-11.)

(30 ILCS 105/6z-43)
Sec. 6z-43. Tobacco Settlement Recovery Fund.
(a) There is created in the State Treasury a special fund
to be known as the Tobacco Settlement Recovery Fund, which
shall contain 3 accounts: (i) the General Account, (ii) the
Tobacco Settlement Bond Proceeds Account and (iii) the Tobacco
Settlement Residual Account. There shall be deposited into the
several accounts of the Tobacco Settlement Recovery Fund and
the Attorney General Tobacco Fund all monies paid to the State
pursuant to (1) the Master Settlement Agreement entered in the
case of People of the State of Illinois v. Philip Morris, et
al. (Circuit Court of Cook County, No. 96-L13146) and (2) any
settlement with or judgment against any tobacco product
manufacturer other than one participating in the Master
Settlement Agreement in satisfaction of any released claim as
defined in the Master Settlement Agreement, as well as any
other monies as provided by law. Moneys shall be deposited into
the Tobacco Settlement Bond Proceeds Account and the Tobacco
Settlement Residual Account as provided by the terms of the
Railsplitter Tobacco Settlement Authority Act, provided that
an annual amount not less than $2,500,000, subject to
appropriation, shall be deposited into the Attorney General
Tobacco Fund Tobacco Settlement Residual Account for use only
by the Attorney General's office. The scheduled $2,500,000
deposit into the Tobacco Settlement Residual Account for fiscal
year 2011 should be transferred to the Attorney General Tobacco

Fund in fiscal year 2012 as soon as this fund has been
established General for enforcement of the Master Settlement
Agreement. All other moneys available to be deposited into the
Tobacco Settlement Recovery Fund shall be deposited into the
General Account. An investment made from moneys credited to a
specific account constitutes part of that account and such
account shall be credited with all income from the investment
of such moneys. The Treasurer may invest the moneys in the
several accounts the Fund in the same manner, in the same types
of investments, and subject to the same limitations provided in
the Illinois Pension Code for the investment of pension funds
other than those established under Article 3 or 4 of the Code.
Notwithstanding the foregoing, to the extent necessary to
preserve the tax-exempt status of any bonds issued pursuant to
the Railsplitter Tobacco Settlement Authority Act, the
interest on which is intended to be excludable from the gross
income of the owners for federal income tax purposes, moneys on
deposit in the Tobacco Settlement Bond Proceeds Account and the
Tobacco Settlement Residual Account may be invested in
obligations the interest upon which is tax-exempt under the
provisions of Section 103 of the Internal Revenue Code of 1986,
as now or hereafter amended, or any successor code or
provision.
(b) Moneys on deposit in the Tobacco Settlement Bond
Proceeds Account and the Tobacco Settlement Residual Account
may be expended, subject to appropriation, for the purposes

authorized in Section 6(g) of the Railsplitter Tobacco
Settlement Authority Act.
(c) As soon as may be practical after June 30, 2001, upon
notification from and at the direction of the Governor, the
State Comptroller shall direct and the State Treasurer shall
transfer the unencumbered balance in the Tobacco Settlement
Recovery Fund as of June 30, 2001, as determined by the
Governor, into the Budget Stabilization Fund. The Treasurer may
invest the moneys in the Budget Stabilization Fund in the same
manner, in the same types of investments, and subject to the
same limitations provided in the Illinois Pension Code for the
investment of pension funds other than those established under
Article 3 or 4 of the Code.
(d) All federal financial participation moneys received
pursuant to expenditures from the Fund shall be deposited into
the General Account.
(Source: P.A. 95-331, eff. 8-21-07; 96-958, eff. 7-1-10.)
(30 ILCS 105/6z-69)
Sec. 6z-69. Comprehensive Regional Planning Fund.
(a) As soon as possible after July 1, 2007, and on each
July 1 thereafter until July 1, 2010, the State Treasurer shall
transfer $5,000,000 from the General Revenue Fund to the
Comprehensive Regional Planning Fund.
(b) Subject to appropriation, the Illinois Department of
Transportation shall make lump sum distributions from the

Comprehensive Regional Planning Fund as soon as possible after
each July 1 to the recipients and in the amounts specified in
subsection (c). The recipients must use the moneys for
comprehensive regional planning purposes.
(c) Each year's distribution under subsection (b) shall be
as follows: (i) 70% to the Chicago Metropolitan Agency for
Planning (CMAP); (ii) 25% to the State's other Metropolitan
Planning Organizations (exclusive of CMAP), each Organization
receiving a percentage equal to the percent its area population
represents to the total population of the areas of all the
State's Metropolitan Planning Organizations (exclusive of
CMAP); and (iii) 5% to the State's Rural Planning Agencies,
each Agency receiving a percentage equal to the percent its
area population represents to the total population of the areas
of all the State's Rural Planning Agencies.
(d) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2011, or as soon thereafter as practical, the State Comptroller
shall direct and the State Treasurer shall transfer the
remaining balance from the Comprehensive Regional Planning
Fund into the General Revenue Fund. Upon completion of the
transfers, the Comprehensive Regional Planning Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund pass to the
General Revenue Fund.
(Source: P.A. 95-677, eff. 10-11-07; 96-328, eff. 8-11-09.)

(30 ILCS 105/6z-70)
Sec. 6z-70. The Secretary of State Identification Security
and Theft Prevention Fund.
(a) The Secretary of State Identification Security and
Theft Prevention Fund is created as a special fund in the State
treasury. The Fund shall consist of any fund transfers, grants,
fees, or moneys from other sources received for the purpose of
funding identification security and theft prevention measures.
(b) All moneys in the Secretary of State Identification
Security and Theft Prevention Fund shall be used, subject to
appropriation, for any costs related to implementing
identification security and theft prevention measures.
(c) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2007, and until June 30, 2008, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Lobbyist Registration Administration Fund.......$100,000
Registered Limited Liability Partnership Fund....$75,000
Securities Investors Education Fund.............$500,000
Securities Audit and Enforcement Fund.........$5,725,000
Department of Business Services

Special Operations Fund.......................$3,000,000
Corporate Franchise Tax Refund Fund..........$3,000,000.
(d) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2008, and until June 30, 2009, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Lobbyist Registration Administration Fund........$100,000
Registered Limited Liability Partnership Fund.....$75,000
Securities Investors Education Fund..............$500,000
Securities Audit and Enforcement Fund..........$5,725,000
Department of Business Services
Special Operations Fund...................$3,000,000
Corporate Franchise Tax Refund Fund............$3,000,000
State Parking Facility Maintenance Fund.........$100,000
(e) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2009, and until June 30, 2010, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:

Lobbyist Registration Administration Fund.......$100,000
Registered Limited Liability Partnership Fund...$175,000
Securities Investors Education Fund.............$750,000
Securities Audit and Enforcement Fund...........$750,000
Department of Business Services
Special Operations Fund...................$3,000,000
Corporate Franchise Tax Refund Fund...........$3,000,000
State Parking Facility Maintenance Fund.........$100,000
(f) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2010, and until June 30, 2011, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary
of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Registered Limited Liability Partnership Fund...$287,000
Securities Investors Education Board............$750,000
Securities Audit and Enforcement Fund...........$750,000
Department of Business Services Special
Operations Fund...........................$3,000,000
Corporate Franchise Tax Refund Fund...........$3,000,000
(g) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2011, and until June 30, 2012, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification of the Secretary

of State, the State Comptroller shall direct and the State
Treasurer shall transfer amounts into the Secretary of State
Identification Security and Theft Prevention Fund from the
designated funds not exceeding the following totals:
Division of Corporations Registered
Limited Liability Partnership Fund...........$287,000
Securities Investors Education Fund..............$750,000
Securities Audit and Enforcement Fund..........$3,500,000
Department of Business Services
Special Operations Fund....................$3,000,000
Corporate Franchise Tax Refund Fund............$3,000,000
(Source: P.A. 95-707, eff. 1-11-08; 95-744, eff. 7-18-08;
96-45, eff. 7-15-09; 96-959, eff. 7-1-10.)
(30 ILCS 105/8.3) (from Ch. 127, par. 144.3)
Sec. 8.3. Money in the Road Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of permanent highways, be set aside and used for
the purpose of paying and discharging annually the principal
and interest on that bonded indebtedness then due and payable,
and for no other purpose. The surplus, if any, in the Road Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code, except the cost
of administration of Articles I and II of Chapter 3 of that

Code; and
secondly -- for expenses of the Department of
Transportation for construction, reconstruction,
improvement, repair, maintenance, operation, and
administration of highways in accordance with the
provisions of laws relating thereto, or for any purpose
related or incident to and connected therewith, including
the separation of grades of those highways with railroads
and with highways and including the payment of awards made
by the Illinois Workers' Compensation Commission under the
terms of the Workers' Compensation Act or Workers'
Occupational Diseases Act for injury or death of an
employee of the Division of Highways in the Department of
Transportation; or for the acquisition of land and the
erection of buildings for highway purposes, including the
acquisition of highway right-of-way or for investigations
to determine the reasonably anticipated future highway
needs; or for making of surveys, plans, specifications and
estimates for and in the construction and maintenance of
flight strips and of highways necessary to provide access
to military and naval reservations, to defense industries
and defense-industry sites, and to the sources of raw
materials and for replacing existing highways and highway
connections shut off from general public use at military
and naval reservations and defense-industry sites, or for
the purchase of right-of-way, except that the State shall

be reimbursed in full for any expense incurred in building
the flight strips; or for the operating and maintaining of
highway garages; or for patrolling and policing the public
highways and conserving the peace; or for the operating
expenses of the Department relating to the administration
of public transportation programs; or, during fiscal year
2012 only, for the purposes of a grant not to exceed
$8,500,000 to the Regional Transportation Authority on
behalf of PACE for the purpose of ADA/Para-transit
expenses; or for any of those purposes or any other purpose
that may be provided by law.
Appropriations for any of those purposes are payable from
the Road Fund. Appropriations may also be made from the Road
Fund for the administrative expenses of any State agency that
are related to motor vehicles or arise from the use of motor
vehicles.
Beginning with fiscal year 1980 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement;
1. Department of Public Health;
2. Department of Transportation, only with respect to
subsidies for one-half fare Student Transportation and
Reduced Fare for Elderly, except during fiscal year 2012

only when no more than $40,000,000 may be expended;
3. Department of Central Management Services, except
for expenditures incurred for group insurance premiums of
appropriate personnel;
4. Judicial Systems and Agencies.
Beginning with fiscal year 1981 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except for expenditures
with respect to the Division of Operations;
2. Department of Transportation, only with respect to
Intercity Rail Subsidies, except during fiscal year 2012
only when no more than $40,000,000 may be expended, and
Rail Freight Services.
Beginning with fiscal year 1982 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement: Department of Central
Management Services, except for awards made by the Illinois
Workers' Compensation Commission under the terms of the
Workers' Compensation Act or Workers' Occupational Diseases

Act for injury or death of an employee of the Division of
Highways in the Department of Transportation.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to the following Departments
or agencies of State government for administration, grants, or
operations; but this limitation is not a restriction upon
appropriating for those purposes any Road Fund monies that are
eligible for federal reimbursement:
1. Department of State Police, except not more than 40%
of the funds appropriated for the Division of Operations;
2. State Officers.
Beginning with fiscal year 1984 and thereafter, no Road
Fund monies shall be appropriated to any Department or agency
of State government for administration, grants, or operations
except as provided hereafter; but this limitation is not a
restriction upon appropriating for those purposes any Road Fund
monies that are eligible for federal reimbursement. It shall
not be lawful to circumvent the above appropriation limitations
by governmental reorganization or other methods.
Appropriations shall be made from the Road Fund only in
accordance with the provisions of this Section.
Money in the Road Fund shall, if and when the State of
Illinois incurs any bonded indebtedness for the construction of
permanent highways, be set aside and used for the purpose of
paying and discharging during each fiscal year the principal
and interest on that bonded indebtedness as it becomes due and

payable as provided in the Transportation Bond Act, and for no
other purpose. The surplus, if any, in the Road Fund after the
payment of principal and interest on that bonded indebtedness
then annually due shall be used as follows:
first -- to pay the cost of administration of Chapters
2 through 10 of the Illinois Vehicle Code; and
secondly -- no Road Fund monies derived from fees,
excises, or license taxes relating to registration,
operation and use of vehicles on public highways or to
fuels used for the propulsion of those vehicles, shall be
appropriated or expended other than for costs of
administering the laws imposing those fees, excises, and
license taxes, statutory refunds and adjustments allowed
thereunder, administrative costs of the Department of
Transportation, including, but not limited to, the
operating expenses of the Department relating to the
administration of public transportation programs, payment
of debts and liabilities incurred in construction and
reconstruction of public highways and bridges, acquisition
of rights-of-way for and the cost of construction,
reconstruction, maintenance, repair, and operation of
public highways and bridges under the direction and
supervision of the State, political subdivision, or
municipality collecting those monies, or during fiscal
year 2012 only for the purposes of a grant not to exceed
$8,500,000 to the Regional Transportation Authority on

behalf of PACE for the purpose of ADA/Para-transit
expenses, and the costs for patrolling and policing the
public highways (by State, political subdivision, or
municipality collecting that money) for enforcement of
traffic laws. The separation of grades of such highways
with railroads and costs associated with protection of
at-grade highway and railroad crossing shall also be
permissible.
Appropriations for any of such purposes are payable from
the Road Fund or the Grade Crossing Protection Fund as provided
in Section 8 of the Motor Fuel Tax Law.
Except as provided in this paragraph, beginning with fiscal
year 1991 and thereafter, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of its total fiscal year 1990 Road
Fund appropriations for those purposes unless otherwise
provided in Section 5g of this Act. For fiscal years 2003,
2004, 2005, 2006, and 2007 only, no Road Fund monies shall be
appropriated to the Department of State Police for the purposes
of this Section in excess of $97,310,000. For fiscal year 2008
only, no Road Fund monies shall be appropriated to the
Department of State Police for the purposes of this Section in
excess of $106,100,000. For fiscal year 2009 only, no Road Fund
monies shall be appropriated to the Department of State Police
for the purposes of this Section in excess of $114,700,000.
Beginning in fiscal year 2010, no road fund moneys shall be

appropriated to the Department of State Police. It shall not be
lawful to circumvent this limitation on appropriations by
governmental reorganization or other methods unless otherwise
provided in Section 5g of this Act.
In fiscal year 1994, no Road Fund monies shall be
appropriated to the Secretary of State for the purposes of this
Section in excess of the total fiscal year 1991 Road Fund
appropriations to the Secretary of State for those purposes,
plus $9,800,000. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other method.
Beginning with fiscal year 1995 and thereafter, no Road
Fund monies shall be appropriated to the Secretary of State for
the purposes of this Section in excess of the total fiscal year
1994 Road Fund appropriations to the Secretary of State for
those purposes. It shall not be lawful to circumvent this
limitation on appropriations by governmental reorganization or
other methods.
Beginning with fiscal year 2000, total Road Fund
appropriations to the Secretary of State for the purposes of
this Section shall not exceed the amounts specified for the
following fiscal years:
Fiscal Year 2000 $80,500,000;
Fiscal Year 2001 $80,500,000;
Fiscal Year 2002 $80,500,000;
Fiscal Year 2003 $130,500,000;

Fiscal Year 2004 $130,500,000;
Fiscal Year 2005 $130,500,000;
Fiscal Year 2006 $130,500,000;
Fiscal Year 2007 $130,500,000;
Fiscal Year 2008 $130,500,000;
Fiscal Year 2009 $130,500,000.
For fiscal year 2010, no road fund moneys shall be
appropriated to the Secretary of State.
Beginning in fiscal year 2011, moneys in the Road Fund
shall be appropriated to the Secretary of State for the
exclusive purpose of paying refunds due to overpayment of fees
related to Chapter 3 of the Illinois Vehicle Code unless
otherwise provided for by law.
It shall not be lawful to circumvent this limitation on
appropriations by governmental reorganization or other
methods.
No new program may be initiated in fiscal year 1991 and
thereafter that is not consistent with the limitations imposed
by this Section for fiscal year 1984 and thereafter, insofar as
appropriation of Road Fund monies is concerned.
Nothing in this Section prohibits transfers from the Road
Fund to the State Construction Account Fund under Section 5e of
this Act; nor to the General Revenue Fund, as authorized by
this amendatory Act of the 93rd General Assembly.
The additional amounts authorized for expenditure in this
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
The additional amounts authorized for expenditure by the
Secretary of State and the Department of State Police in this
Section by this amendatory Act of the 94th General Assembly
shall be repaid to the Road Fund from the General Revenue Fund
in the next succeeding fiscal year that the General Revenue
Fund has a positive budgetary balance, as determined by
generally accepted accounting principles applicable to
government.
(Source: P.A. 95-707, eff. 1-11-08; 95-744, eff. 7-18-08;
96-34, eff. 7-13-09; 96-959, eff. 7-1-10.)
(30 ILCS 105/8g)
Sec. 8g. Fund transfers.
(a) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $10,000,000 from the General Revenue Fund
to the Motor Vehicle License Plate Fund created by Senate Bill
1028 of the 91st General Assembly.
(b) In addition to any other transfers that may be provided

for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $25,000,000 from the General Revenue Fund
to the Fund for Illinois' Future created by Senate Bill 1066 of
the 91st General Assembly.
(c) In addition to any other transfers that may be provided
for by law, on August 30 of each fiscal year's license period,
the Illinois Liquor Control Commission shall direct and the
State Comptroller and State Treasurer shall transfer from the
General Revenue Fund to the Youth Alcoholism and Substance
Abuse Prevention Fund an amount equal to the number of retail
liquor licenses issued for that fiscal year multiplied by $50.
(d) The payments to programs required under subsection (d)
of Section 28.1 of the Horse Racing Act of 1975 shall be made,
pursuant to appropriation, from the special funds referred to
in the statutes cited in that subsection, rather than directly
from the General Revenue Fund.
Beginning January 1, 2000, on the first day of each month,
or as soon as may be practical thereafter, the State
Comptroller shall direct and the State Treasurer shall transfer
from the General Revenue Fund to each of the special funds from
which payments are to be made under Section 28.1(d) of the
Horse Racing Act of 1975 an amount equal to 1/12 of the annual
amount required for those payments from that special fund,
which annual amount shall not exceed the annual amount for

those payments from that special fund for the calendar year
1998. The special funds to which transfers shall be made under
this subsection (d) include, but are not necessarily limited
to, the Agricultural Premium Fund; the Metropolitan Exposition
Auditorium and Office Building Fund; the Fair and Exposition
Fund; the Standardbred Breeders Fund; the Thoroughbred
Breeders Fund; and the Illinois Veterans' Rehabilitation Fund.
(e) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, but
in no event later than June 30, 2000, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$15,000,000 from the General Revenue Fund to the Fund for
Illinois' Future.
(f) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 91st General Assembly, but
in no event later than June 30, 2000, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$70,000,000 from the General Revenue Fund to the Long-Term Care
Provider Fund.
(f-1) In fiscal year 2002, in addition to any other
transfers that may be provided for by law, at the direction of
and upon notification from the Governor, the State Comptroller
shall direct and the State Treasurer shall transfer amounts not
exceeding a total of $160,000,000 from the General Revenue Fund

to the Long-Term Care Provider Fund.
(g) In addition to any other transfers that may be provided
for by law, on July 1, 2001, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
(h) In each of fiscal years 2002 through 2004, but not
thereafter, in addition to any other transfers that may be
provided for by law, the State Comptroller shall direct and the
State Treasurer shall transfer $5,000,000 from the General
Revenue Fund to the Tourism Promotion Fund.
(i) On or after July 1, 2001 and until May 1, 2002, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2002.
(i-1) On or after July 1, 2002 and until May 1, 2003, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State

Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2003.
(j) On or after July 1, 2001 and no later than June 30,
2002, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Statistical Services Revolving Fund:
From the General Revenue Fund................. $8,450,000
From the Public Utility Fund.................. 1,700,000
From the Transportation Regulatory Fund....... 2,650,000
From the Title III Social Security and
Employment Fund.............................. 3,700,000
From the Professions Indirect Cost Fund....... 4,050,000
From the Underground Storage Tank Fund........ 550,000
From the Agricultural Premium Fund............ 750,000
From the State Pensions Fund.................. 200,000
From the Road Fund............................ 2,000,000
From the Health Facilities
Planning Fund................................ 1,000,000
From the Savings and Residential Finance

Regulatory Fund.............................. 130,800
From the Appraisal Administration Fund........ 28,600
From the Pawnbroker Regulation Fund........... 3,600
From the Auction Regulation
Administration Fund.......................... 35,800
From the Bank and Trust Company Fund.......... 634,800
From the Real Estate License
Administration Fund.......................... 313,600
(k) In addition to any other transfers that may be provided
for by law, as soon as may be practical after the effective
date of this amendatory Act of the 92nd General Assembly, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $2,000,000 from the General Revenue Fund to
the Teachers Health Insurance Security Fund.
(k-1) In addition to any other transfers that may be
provided for by law, on July 1, 2002, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.
(k-2) In addition to any other transfers that may be
provided for by law, on July 1, 2003, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $2,000,000 from
the General Revenue Fund to the Teachers Health Insurance
Security Fund.

(k-3) On or after July 1, 2002 and no later than June 30,
2003, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Statistical Services Revolving Fund:
Appraisal Administration Fund................. $150,000
General Revenue Fund.......................... 10,440,000
Savings and Residential Finance
Regulatory Fund........................... 200,000
State Pensions Fund........................... 100,000
Bank and Trust Company Fund................... 100,000
Professions Indirect Cost Fund................ 3,400,000
Public Utility Fund........................... 2,081,200
Real Estate License Administration Fund....... 150,000
Title III Social Security and
Employment Fund........................... 1,000,000
Transportation Regulatory Fund................ 3,052,100
Underground Storage Tank Fund................. 50,000
(l) In addition to any other transfers that may be provided
for by law, on July 1, 2002, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(m) In addition to any other transfers that may be provided

for by law, on July 1, 2002 and on the effective date of this
amendatory Act of the 93rd General Assembly, or as soon
thereafter as may be practical, the State Comptroller shall
direct and the State Treasurer shall transfer the sum of
$1,200,000 from the General Revenue Fund to the Violence
Prevention Fund.
(n) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,800,000 from the General
Revenue Fund to the DHS Recoveries Trust Fund.
(o) On or after July 1, 2003, and no later than June 30,
2004, in addition to any other transfers that may be provided
for by law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not to exceed the following
sums into the Vehicle Inspection Fund:
From the Underground Storage Tank Fund ....... $35,000,000.
(p) On or after July 1, 2003 and until May 1, 2004, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred from the Tobacco Settlement Recovery Fund to the

General Revenue Fund at the direction of and upon notification
from the Governor, but in any event on or before June 30, 2004.
(q) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Illinois Military Family Relief Fund.
(r) In addition to any other transfers that may be provided
for by law, on July 1, 2003, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,922,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(s) In addition to any other transfers that may be provided
for by law, on or after July 1, 2003, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$4,800,000 from the Statewide Economic Development Fund to the
General Revenue Fund.
(t) In addition to any other transfers that may be provided
for by law, on or after July 1, 2003, the State Comptroller
shall direct and the State Treasurer shall transfer the sum of
$50,000,000 from the General Revenue Fund to the Budget
Stabilization Fund.
(u) On or after July 1, 2004 and until May 1, 2005, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the

Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2005.
(v) In addition to any other transfers that may be provided
for by law, on July 1, 2004, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
(w) In addition to any other transfers that may be provided
for by law, on July 1, 2004, or as soon thereafter as may be
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,445,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(x) In addition to any other transfers that may be provided
for by law, on January 15, 2005, or as soon thereafter as may
be practical, the State Comptroller shall direct and the State
Treasurer shall transfer to the General Revenue Fund the
following sums:
From the State Crime Laboratory Fund, $200,000;
From the State Police Wireless Service Emergency Fund,

$200,000;
From the State Offender DNA Identification System
Fund, $800,000; and
From the State Police Whistleblower Reward and
Protection Fund, $500,000.
(y) Notwithstanding any other provision of law to the
contrary, in addition to any other transfers that may be
provided for by law on June 30, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the remaining balance from
the designated funds into the General Revenue Fund and any
future deposits that would otherwise be made into these funds
must instead be made into the General Revenue Fund:
(1) the Keep Illinois Beautiful Fund;
(2) the Metropolitan Fair and Exposition Authority
Reconstruction Fund;
(3) the New Technology Recovery Fund;
(4) the Illinois Rural Bond Bank Trust Fund;
(5) the ISBE School Bus Driver Permit Fund;
(6) the Solid Waste Management Revolving Loan Fund;
(7) the State Postsecondary Review Program Fund;
(8) the Tourism Attraction Development Matching Grant
Fund;
(9) the Patent and Copyright Fund;
(10) the Credit Enhancement Development Fund;
(11) the Community Mental Health and Developmental

Disabilities Services Provider Participation Fee Trust
Fund;
(12) the Nursing Home Grant Assistance Fund;
(13) the By-product Material Safety Fund;
(14) the Illinois Student Assistance Commission Higher
EdNet Fund;
(15) the DORS State Project Fund;
(16) the School Technology Revolving Fund;
(17) the Energy Assistance Contribution Fund;
(18) the Illinois Building Commission Revolving Fund;
(19) the Illinois Aquaculture Development Fund;
(20) the Homelessness Prevention Fund;
(21) the DCFS Refugee Assistance Fund;
(22) the Illinois Century Network Special Purposes
Fund; and
(23) the Build Illinois Purposes Fund.
(z) In addition to any other transfers that may be provided
for by law, on July 1, 2005, or as soon as may be practical
thereafter, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,200,000 from the General
Revenue Fund to the Violence Prevention Fund.
(aa) In addition to any other transfers that may be
provided for by law, on July 1, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $9,000,000 from
the General Revenue Fund to the Presidential Library and Museum

Operating Fund.
(bb) In addition to any other transfers that may be
provided for by law, on July 1, 2005, or as soon as may be
practical thereafter, the State Comptroller shall direct and
the State Treasurer shall transfer the sum of $6,803,600 from
the General Revenue Fund to the Securities Audit and
Enforcement Fund.
(cc) In addition to any other transfers that may be
provided for by law, on or after July 1, 2005 and until May 1,
2006, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
re-transferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2006.
(dd) In addition to any other transfers that may be
provided for by law, on April 1, 2005, or as soon thereafter as
may be practical, at the direction of the Director of Public
Aid (now Director of Healthcare and Family Services), the State
Comptroller shall direct and the State Treasurer shall transfer
from the Public Aid Recoveries Trust Fund amounts not to exceed
$14,000,000 to the Community Mental Health Medicaid Trust Fund.
(ee) Notwithstanding any other provision of law, on July 1,

2006, or as soon thereafter as practical, the State Comptroller
shall direct and the State Treasurer shall transfer the
remaining balance from the Illinois Civic Center Bond Fund to
the Illinois Civic Center Bond Retirement and Interest Fund.
(ff) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the
Director of the Governor's Office of Management and Budget, the
State Comptroller shall direct and the State Treasurer shall
transfer amounts not exceeding a total of $1,900,000 from the
General Revenue Fund to the Illinois Capital Revolving Loan
Fund.
(gg) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until May 1,
2007, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2007.
(hh) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the

Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
DCFS Children's Services Fund.................$2,200,000
Department of Corrections Reimbursement
and Education Fund........................$1,500,000
Supplemental Low-Income Energy
Assistance Fund..............................$75,000
(ii) In addition to any other transfers that may be
provided for by law, on or before August 31, 2006, the Governor
and the State Comptroller may agree to transfer the surplus
cash balance from the General Revenue Fund to the Budget
Stabilization Fund and the Pension Stabilization Fund in equal
proportions. The determination of the amount of the surplus
cash balance shall be made by the Governor, with the
concurrence of the State Comptroller, after taking into account
the June 30, 2006 balances in the general funds and the actual
or estimated spending from the general funds during the lapse
period. Notwithstanding the foregoing, the maximum amount that
may be transferred under this subsection (ii) is $50,000,000.
(jj) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,250,000 from the General
Revenue Fund to the Presidential Library and Museum Operating

Fund.
(kk) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
(ll) In addition to any other transfers that may be
provided for by law, on the first day of each calendar quarter
of the fiscal year beginning July 1, 2006, or as soon
thereafter as practical, the State Comptroller shall direct and
the State Treasurer shall transfer from the General Revenue
Fund amounts equal to one-fourth of $20,000,000 to the
Renewable Energy Resources Trust Fund.
(mm) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,320,000 from the General
Revenue Fund to the I-FLY Fund.
(nn) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the African-American HIV/AIDS Response Fund.
(oo) In addition to any other transfers that may be
provided for by law, on and after July 1, 2006 and until June
30, 2007, at the direction of and upon notification from the

Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts identified as net receipts
from the sale of all or part of the Illinois Student Assistance
Commission loan portfolio from the Student Loan Operating Fund
to the General Revenue Fund. The maximum amount that may be
transferred pursuant to this Section is $38,800,000. In
addition, no transfer may be made pursuant to this Section that
would have the effect of reducing the available balance in the
Student Loan Operating Fund to an amount less than the amount
remaining unexpended and unreserved from the total
appropriations from the Fund estimated to be expended for the
fiscal year. The State Treasurer and Comptroller shall transfer
the amounts designated under this Section as soon as may be
practical after receiving the direction to transfer from the
Governor.
(pp) In addition to any other transfers that may be
provided for by law, on July 1, 2006, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
(qq) In addition to any other transfers that may be
provided for by law, on and after July 1, 2007 and until May 1,
2008, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco

Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2008.
(rr) In addition to any other transfers that may be
provided for by law, on and after July 1, 2007 and until June
30, 2008, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
DCFS Children's Services Fund.................$2,200,000
Department of Corrections Reimbursement
and Education Fund........................$1,500,000
Supplemental Low-Income Energy
Assistance Fund..............................$75,000
(ss) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,250,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(tt) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State

Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
(uu) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,320,000 from the General
Revenue Fund to the I-FLY Fund.
(vv) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the African-American HIV/AIDS Response Fund.
(ww) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,500,000 from the General
Revenue Fund to the Predatory Lending Database Program Fund.
(xx) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
(yy) In addition to any other transfers that may be
provided for by law, on July 1, 2007, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $4,000,000 from the General

Revenue Fund to the Digital Divide Elimination Infrastructure
Fund.
(zz) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
(aaa) In addition to any other transfers that may be
provided for by law, on and after July 1, 2008 and until May 1,
2009, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2009.
(bbb) In addition to any other transfers that may be
provided for by law, on and after July 1, 2008 and until June
30, 2009, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts from the Illinois Affordable
Housing Trust Fund to the designated funds not exceeding the
following amounts:
DCFS Children's Services Fund.............$2,200,000

Department of Corrections Reimbursement
and Education Fund........................$1,500,000
Supplemental Low-Income Energy
Assistance Fund..............................$75,000
(ccc) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $7,450,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(ddd) In addition to any other transfers that may be
provided for by law, on July 1, 2008, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
(eee) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
(fff) In addition to any other transfers that may be
provided for by law, on and after July 1, 2009 and until May 1,
2010, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco

Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2010.
(ggg) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $7,450,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(hhh) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
(iii) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $100,000 from the General
Revenue Fund to the Heartsaver AED Fund.
(jjj) In addition to any other transfers that may be
provided for by law, on and after July 1, 2009 and until June
30, 2010, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of

$17,000,000 from the General Revenue Fund to the DCFS
Children's Services Fund.
(lll) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
(mmm) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $9,700,000 from the General
Revenue Fund to the Senior Citizens Real Estate Deferred Tax
Revolving Fund.
(nnn) In addition to any other transfers that may be
provided for by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $565,000 from the FY09
Budget Relief Fund to the Horse Racing Fund.
(ooo) In addition to any other transfers that may be
provided by law, on July 1, 2009, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $600,000 from the General
Revenue Fund to the Temporary Relocation Expenses Revolving
Fund.
(ppp) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as

practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Digital Divide Elimination Fund.
(qqq) In addition to any other transfers that may be
provided for by law, on and after July 1, 2010 and until May 1,
2011, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2011.
(rrr) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $6,675,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(sss) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,400,000 from the General
Revenue Fund to the Violence Prevention Fund.
(ttt) In addition to any other transfers that may be

provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $100,000 from the General
Revenue Fund to the Heartsaver AED Fund.
(uuu) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $5,000,000 from the General
Revenue Fund to the Communications Revolving Fund.
(vvv) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $3,000,000 from the General
Revenue Fund to the Illinois Capital Revolving Loan Fund.
(www) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $17,000,000 from the
General Revenue Fund to the DCFS Children's Services Fund.
(xxx) In addition to any other transfers that may be
provided for by law, on July 1, 2010, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $2,000,000 from the Digital
Divide Elimination Infrastructure Fund, of which $1,000,000
shall go to the Workforce, Technology, and Economic Development
Fund and $1,000,000 to the Public Utility Fund.

(yyy) In addition to any other transfers that may be
provided for by law, on and after July 1, 2011 and until May 1,
2012, at the direction of and upon notification from the
Governor, the State Comptroller shall direct and the State
Treasurer shall transfer amounts not exceeding a total of
$80,000,000 from the General Revenue Fund to the Tobacco
Settlement Recovery Fund. Any amounts so transferred shall be
retransferred by the State Comptroller and the State Treasurer
from the Tobacco Settlement Recovery Fund to the General
Revenue Fund at the direction of and upon notification from the
Governor, but in any event on or before June 30, 2012.
(zzz) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $1,000,000 from the General
Revenue Fund to the Illinois Veterans Assistance Fund.
(aaaa) In addition to any other transfers that may be
provided for by law, on July 1, 2011, or as soon thereafter as
practical, the State Comptroller shall direct and the State
Treasurer shall transfer the sum of $8,000,000 from the General
Revenue Fund to the Presidential Library and Museum Operating
Fund.
(Source: P.A. 95-331, eff. 8-21-07; 95-707, eff. 1-11-08;
95-744, eff. 7-18-08; 96-45, eff. 7-15-09; 96-820, eff.
11-18-09; 96-959, eff. 7-1-10.)

(30 ILCS 105/5.86 rep.)
Section 5-12. The State Finance Act is amended by repealing
Section 5.86.
Section 5-15. Downstate Public Transportation Act is
amended by changing Section 2-15 as follows:
(30 ILCS 740/2-15) (from Ch. 111 2/3, par. 675.1)
Sec. 2-15. Residual fund balance.
(a) Except as otherwise provided in this Section, all funds
which remain in the Downstate Public Transportation Fund or the
Metro-East Public Transportation Fund after the payment of the
fourth quarterly payment to participants other than Metro-East
Transit District participants and the last monthly payment to
Metro-East Transit participants in each fiscal year shall be
transferred (i) to the General Revenue Fund through fiscal year
2008 and (ii) to the Downstate Transit Improvement Fund for
fiscal year 2009 and each fiscal year thereafter. Transfers
shall be made no later than 90 days following the end of such
fiscal year. Beginning fiscal year 2010, all moneys each year
in the Downstate Transit Improvement Fund, held solely for the
benefit of the participants in the Downstate Public
Transportation Fund and shall be appropriated to the Department
to make competitive capital grants to the participants of the
respective funds. However, such amount as the Department
determines to be necessary for (1) allocation to participants

for the purposes of Section 2-7 for the first quarter of the
succeeding fiscal year and (2) an amount equal to 2% of the
total allocations to participants in the fiscal year just ended
to be used for the purpose of audit adjustments shall be
retained in such Funds to be used by the Department for such
purposes.
(b) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2011, or as soon thereafter as practical, the State Comptroller
shall direct and the State Treasurer shall transfer the
remaining balance from the Metro East Public Transportation
Fund into the General Revenue Fund. Upon completion of the
transfers, the Metro East Public Transportation Fund is
dissolved, and any future deposits due to that Fund and any
outstanding obligations or liabilities of that Fund pass to the
General Revenue Fund.
(Source: P.A. 95-708, eff. 1-18-08.)
Section 5-20. The Motor Fuel Tax Law is amended by changing
Section 8 as follows:
(35 ILCS 505/8) (from Ch. 120, par. 424)
Sec. 8. Except as provided in Section 8a, subdivision
(h)(1) of Section 12a, Section 13a.6, and items 13, 14, 15, and
16 of Section 15, all money received by the Department under
this Act, including payments made to the Department by member

jurisdictions participating in the International Fuel Tax
Agreement, shall be deposited in a special fund in the State
treasury, to be known as the "Motor Fuel Tax Fund", and shall
be used as follows:
(a) 2 1/2 cents per gallon of the tax collected on special
fuel under paragraph (b) of Section 2 and Section 13a of this
Act shall be transferred to the State Construction Account Fund
in the State Treasury;
(b) $420,000 shall be transferred each month to the State
Boating Act Fund to be used by the Department of Natural
Resources for the purposes specified in Article X of the Boat
Registration and Safety Act;
(c) $3,500,000 shall be transferred each month to the Grade
Crossing Protection Fund to be used as follows: not less than
$12,000,000 each fiscal year shall be used for the construction
or reconstruction of rail highway grade separation structures;
$2,250,000 in fiscal years 2004 through 2009 and $3,000,000 in
fiscal year 2010 and each fiscal year thereafter shall be
transferred to the Transportation Regulatory Fund and shall be
accounted for as part of the rail carrier portion of such funds
and shall be used to pay the cost of administration of the
Illinois Commerce Commission's railroad safety program in
connection with its duties under subsection (3) of Section
18c-7401 of the Illinois Vehicle Code, with the remainder to be
used by the Department of Transportation upon order of the
Illinois Commerce Commission, to pay that part of the cost

apportioned by such Commission to the State to cover the
interest of the public in the use of highways, roads, streets,
or pedestrian walkways in the county highway system, township
and district road system, or municipal street system as defined
in the Illinois Highway Code, as the same may from time to time
be amended, for separation of grades, for installation,
construction or reconstruction of crossing protection or
reconstruction, alteration, relocation including construction
or improvement of any existing highway necessary for access to
property or improvement of any grade crossing and grade
crossing surface including the necessary highway approaches
thereto of any railroad across the highway or public road, or
for the installation, construction, reconstruction, or
maintenance of a pedestrian walkway over or under a railroad
right-of-way, as provided for in and in accordance with Section
18c-7401 of the Illinois Vehicle Code. The Commission may order
up to $2,000,000 per year in Grade Crossing Protection Fund
moneys for the improvement of grade crossing surfaces and up to
$300,000 per year for the maintenance and renewal of 4-quadrant
gate vehicle detection systems located at non-high speed rail
grade crossings. The Commission shall not order more than
$2,000,000 per year in Grade Crossing Protection Fund moneys
for pedestrian walkways. In entering orders for projects for
which payments from the Grade Crossing Protection Fund will be
made, the Commission shall account for expenditures authorized
by the orders on a cash rather than an accrual basis. For

purposes of this requirement an "accrual basis" assumes that
the total cost of the project is expended in the fiscal year in
which the order is entered, while a "cash basis" allocates the
cost of the project among fiscal years as expenditures are
actually made. To meet the requirements of this subsection, the
Illinois Commerce Commission shall develop annual and 5-year
project plans of rail crossing capital improvements that will
be paid for with moneys from the Grade Crossing Protection
Fund. The annual project plan shall identify projects for the
succeeding fiscal year and the 5-year project plan shall
identify projects for the 5 directly succeeding fiscal years.
The Commission shall submit the annual and 5-year project plans
for this Fund to the Governor, the President of the Senate, the
Senate Minority Leader, the Speaker of the House of
Representatives, and the Minority Leader of the House of
Representatives on the first Wednesday in April of each year;
(d) of the amount remaining after allocations provided for
in subsections (a), (b) and (c), a sufficient amount shall be
reserved to pay all of the following:
(1) the costs of the Department of Revenue in
administering this Act;
(2) the costs of the Department of Transportation in
performing its duties imposed by the Illinois Highway Code
for supervising the use of motor fuel tax funds apportioned
to municipalities, counties and road districts;
(3) refunds provided for in Section 13, refunds for

overpayment of decal fees paid under Section 13a.4 of this
Act, and refunds provided for under the terms of the
International Fuel Tax Agreement referenced in Section
14a;
(4) from October 1, 1985 until June 30, 1994, the
administration of the Vehicle Emissions Inspection Law,
which amount shall be certified monthly by the
Environmental Protection Agency to the State Comptroller
and shall promptly be transferred by the State Comptroller
and Treasurer from the Motor Fuel Tax Fund to the Vehicle
Inspection Fund, and for the period July 1, 1994 through
June 30, 2000, one-twelfth of $25,000,000 each month, for
the period July 1, 2000 through June 30, 2003, one-twelfth
of $30,000,000 each month, and $15,000,000 on July 1, 2003,
and $15,000,000 on January 1, 2004, and $15,000,000 on each
July 1 and October 1, or as soon thereafter as may be
practical, during the period July 1, 2004 through June 30,
2012 2011, for the administration of the Vehicle Emissions
Inspection Law of 2005, to be transferred by the State
Comptroller and Treasurer from the Motor Fuel Tax Fund into
the Vehicle Inspection Fund;
(5) amounts ordered paid by the Court of Claims; and
(6) payment of motor fuel use taxes due to member
jurisdictions under the terms of the International Fuel Tax
Agreement. The Department shall certify these amounts to
the Comptroller by the 15th day of each month; the

Comptroller shall cause orders to be drawn for such
amounts, and the Treasurer shall administer those amounts
on or before the last day of each month;
(e) after allocations for the purposes set forth in
subsections (a), (b), (c) and (d), the remaining amount shall
be apportioned as follows:
(1) Until January 1, 2000, 58.4%, and beginning January
1, 2000, 45.6% shall be deposited as follows:
(A) 37% into the State Construction Account Fund,
and
(B) 63% into the Road Fund, $1,250,000 of which
shall be reserved each month for the Department of
Transportation to be used in accordance with the
provisions of Sections 6-901 through 6-906 of the
Illinois Highway Code;
(2) Until January 1, 2000, 41.6%, and beginning January
1, 2000, 54.4% shall be transferred to the Department of
Transportation to be distributed as follows:
(A) 49.10% to the municipalities of the State,
(B) 16.74% to the counties of the State having
1,000,000 or more inhabitants,
(C) 18.27% to the counties of the State having less
than 1,000,000 inhabitants,
(D) 15.89% to the road districts of the State.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each municipality

its share of the amount apportioned to the several
municipalities which shall be in proportion to the population
of such municipalities as determined by the last preceding
municipal census if conducted by the Federal Government or
Federal census. If territory is annexed to any municipality
subsequent to the time of the last preceding census the
corporate authorities of such municipality may cause a census
to be taken of such annexed territory and the population so
ascertained for such territory shall be added to the population
of the municipality as determined by the last preceding census
for the purpose of determining the allotment for that
municipality. If the population of any municipality was not
determined by the last Federal census preceding any
apportionment, the apportionment to such municipality shall be
in accordance with any census taken by such municipality. Any
municipal census used in accordance with this Section shall be
certified to the Department of Transportation by the clerk of
such municipality, and the accuracy thereof shall be subject to
approval of the Department which may make such corrections as
it ascertains to be necessary.
As soon as may be after the first day of each month the
Department of Transportation shall allot to each county its
share of the amount apportioned to the several counties of the
State as herein provided. Each allotment to the several
counties having less than 1,000,000 inhabitants shall be in
proportion to the amount of motor vehicle license fees received

from the residents of such counties, respectively, during the
preceding calendar year. The Secretary of State shall, on or
before April 15 of each year, transmit to the Department of
Transportation a full and complete report showing the amount of
motor vehicle license fees received from the residents of each
county, respectively, during the preceding calendar year. The
Department of Transportation shall, each month, use for
allotment purposes the last such report received from the
Secretary of State.
As soon as may be after the first day of each month, the
Department of Transportation shall allot to the several
counties their share of the amount apportioned for the use of
road districts. The allotment shall be apportioned among the
several counties in the State in the proportion which the total
mileage of township or district roads in the respective
counties bears to the total mileage of all township and
district roads in the State. Funds allotted to the respective
counties for the use of road districts therein shall be
allocated to the several road districts in the county in the
proportion which the total mileage of such township or district
roads in the respective road districts bears to the total
mileage of all such township or district roads in the county.
After July 1 of any year prior to 2011, no allocation shall be
made for any road district unless it levied a tax for road and
bridge purposes in an amount which will require the extension
of such tax against the taxable property in any such road

district at a rate of not less than either .08% of the value
thereof, based upon the assessment for the year immediately
prior to the year in which such tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less. Beginning
July 1, 2011 and each July 1 thereafter, an allocation shall be
made for any road district if it levied a tax for road and
bridge purposes. In counties other than DuPage County, if the
amount of the tax levy requires the extension of the tax
against the taxable property in the road district at a rate
that is less than 0.08% of the value thereof, based upon the
assessment for the year immediately prior to the year in which
the tax was levied and as equalized by the Department of
Revenue, then the amount of the allocation for that road
district shall be a percentage of the maximum allocation equal
to the percentage obtained by dividing the rate extended by the
district by 0.08%. In DuPage County, if the amount of the tax
levy requires the extension of the tax against the taxable
property in the road district at a rate that is less than the
lesser of (i) 0.08% of the value of the taxable property in the
road district, based upon the assessment for the year
immediately prior to the year in which such tax was levied and
as equalized by the Department of Revenue, or (ii) a rate that
will yield an amount equal to $12,000 per mile of road under
the jurisdiction of the road district, then the amount of the

allocation for the road district shall be a percentage of the
maximum allocation equal to the percentage obtained by dividing
the rate extended by the district by the lesser of (i) 0.08% or
(ii) the rate that will yield an amount equal to $12,000 per
mile of road under the jurisdiction of the road district.
Prior to 2011, if any road district has levied a special
tax for road purposes pursuant to Sections 6-601, 6-602 and
6-603 of the Illinois Highway Code, and such tax was levied in
an amount which would require extension at a rate of not less
than .08% of the value of the taxable property thereof, as
equalized or assessed by the Department of Revenue, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such levy shall, however, be deemed a proper
compliance with this Section and shall qualify such road
district for an allotment under this Section. Beginning in 2011
and thereafter, if any road district has levied a special tax
for road purposes under Sections 6-601, 6-602, and 6-603 of the
Illinois Highway Code, and the tax was levied in an amount that
would require extension at a rate of not less than 0.08% of the
value of the taxable property of that road district, as
equalized or assessed by the Department of Revenue or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, that levy shall be deemed a proper
compliance with this Section and shall qualify such road

district for a full, rather than proportionate, allotment under
this Section. If the levy for the special tax is less than
0.08% of the value of the taxable property, or, in DuPage
County if the levy for the special tax is less than the lesser
of (i) 0.08% or (ii) $12,000 per mile of road under the
jurisdiction of the road district, and if the levy for the
special tax is more than any other levy for road and bridge
purposes, then the levy for the special tax qualifies the road
district for a proportionate, rather than full, allotment under
this Section. If the levy for the special tax is equal to or
less than any other levy for road and bridge purposes, then any
allotment under this Section shall be determined by the other
levy for road and bridge purposes.
Prior to 2011, if a township has transferred to the road
and bridge fund money which, when added to the amount of any
tax levy of the road district would be the equivalent of a tax
levy requiring extension at a rate of at least .08%, or, in
DuPage County, an amount equal to or greater than $12,000 per
mile of road under the jurisdiction of the road district,
whichever is less, such transfer, together with any such tax
levy, shall be deemed a proper compliance with this Section and
shall qualify the road district for an allotment under this
Section.
In counties in which a property tax extension limitation is
imposed under the Property Tax Extension Limitation Law, road
districts may retain their entitlement to a motor fuel tax

allotment or, beginning in 2011, their entitlement to a full
allotment if, at the time the property tax extension limitation
was imposed, the road district was levying a road and bridge
tax at a rate sufficient to entitle it to a motor fuel tax
allotment and continues to levy the maximum allowable amount
after the imposition of the property tax extension limitation.
Any road district may in all circumstances retain its
entitlement to a motor fuel tax allotment or, beginning in
2011, its entitlement to a full allotment if it levied a road
and bridge tax in an amount that will require the extension of
the tax against the taxable property in the road district at a
rate of not less than 0.08% of the assessed value of the
property, based upon the assessment for the year immediately
preceding the year in which the tax was levied and as equalized
by the Department of Revenue or, in DuPage County, an amount
equal to or greater than $12,000 per mile of road under the
jurisdiction of the road district, whichever is less.
As used in this Section the term "road district" means any
road district, including a county unit road district, provided
for by the Illinois Highway Code; and the term "township or
district road" means any road in the township and district road
system as defined in the Illinois Highway Code. For the
purposes of this Section, "township or district road" also
includes such roads as are maintained by park districts, forest
preserve districts and conservation districts. The Department
of Transportation shall determine the mileage of all township

and district roads for the purposes of making allotments and
allocations of motor fuel tax funds for use in road districts.
Payment of motor fuel tax moneys to municipalities and
counties shall be made as soon as possible after the allotment
is made. The treasurer of the municipality or county may invest
these funds until their use is required and the interest earned
by these investments shall be limited to the same uses as the
principal funds.
(Source: P.A. 95-744, eff. 7-18-08; 96-34, eff. 7-13-09; 96-45,
eff. 7-15-09; 96-959, eff. 7-1-10; 96-1000, eff. 7-2-10;
96-1024, eff. 7-12-10; 96-1384, eff. 7-29-10; revised 9-2-10.)
Section 5-25. The School Code is amended by adding Section
2-3.153 as follows:
(105 ILCS 5/2-3.153 new)
Sec. 2-3.153. Low Performing Schools Intervention Program.
From any funds appropriated to the State Board of Education for
the purposes of intervening in low performing schools, the
State Superintendent may, in his or her discretion, select
school districts and schools in which to directly or indirectly
intervene; provided however that such school districts and
schools are within the lowest 5% in terms of performance in the
State as determined by the State Superintendent. Intervention
may take the form of a needs assessment or additional, more
intensive intervention, as determined by the State

Superintendent. Expenditures from funds appropriated for this
purpose may include, without limitation, contracts, grants and
travel to support the intervention.
Article 10. PENSION CONTRIBUTIONS
Section 10-5. The State Finance Act is amended by changing
Section 8.12 as follows:
(30 ILCS 105/8.12) (from Ch. 127, par. 144.12)
Sec. 8.12. State Pensions Fund.
(a) The moneys in the State Pensions Fund shall be used
exclusively for the administration of the Uniform Disposition
of Unclaimed Property Act and for the funding of the unfunded
liabilities of the designated retirement systems. Payments to
the designated retirement systems under this Section shall be
in addition to, and not in lieu of, any State contributions
required under the Illinois Pension Code.
"Designated retirement systems" means:
(1) the State Employees' Retirement System of
Illinois;
(2) the Teachers' Retirement System of the State of
Illinois;
(3) the State Universities Retirement System;
(4) the Judges Retirement System of Illinois; and
(5) the General Assembly Retirement System.

(b) Each year the General Assembly may make appropriations
from the State Pensions Fund for the administration of the
Uniform Disposition of Unclaimed Property Act.
Each month, the Commissioner of the Office of Banks and
Real Estate shall certify to the State Treasurer the actual
expenditures that the Office of Banks and Real Estate incurred
conducting unclaimed property examinations under the Uniform
Disposition of Unclaimed Property Act during the immediately
preceding month. Within a reasonable time following the
acceptance of such certification by the State Treasurer, the
State Treasurer shall pay from its appropriation from the State
Pensions Fund to the Bank and Trust Company Fund and the
Savings and Residential Finance Regulatory Fund an amount equal
to the expenditures incurred by each Fund for that month.
Each month, the Director of Financial Institutions shall
certify to the State Treasurer the actual expenditures that the
Department of Financial Institutions incurred conducting
unclaimed property examinations under the Uniform Disposition
of Unclaimed Property Act during the immediately preceding
month. Within a reasonable time following the acceptance of
such certification by the State Treasurer, the State Treasurer
shall pay from its appropriation from the State Pensions Fund
to the Financial Institutions Fund and the Credit Union Fund an
amount equal to the expenditures incurred by each Fund for that
month.
(c) As soon as possible after the effective date of this

amendatory Act of the 93rd General Assembly, the General
Assembly shall appropriate from the State Pensions Fund (1) to
the State Universities Retirement System the amount certified
under Section 15-165 during the prior year, (2) to the Judges
Retirement System of Illinois the amount certified under
Section 18-140 during the prior year, and (3) to the General
Assembly Retirement System the amount certified under Section
2-134 during the prior year as part of the required State
contributions to each of those designated retirement systems;
except that amounts appropriated under this subsection (c) in
State fiscal year 2005 shall not reduce the amount in the State
Pensions Fund below $5,000,000. If the amount in the State
Pensions Fund does not exceed the sum of the amounts certified
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,
the amount paid to each designated retirement system under this
subsection shall be reduced in proportion to the amount
certified by each of those designated retirement systems.
(c-5) For fiscal years 2006 through 2012, 2007, 2008, 2009,
2010, and 2011 the General Assembly shall appropriate from the
State Pensions Fund to the State Universities Retirement System
the amount estimated to be available during the fiscal year in
the State Pensions Fund; provided, however, that the amounts
appropriated under this subsection (c-5) shall not reduce the
amount in the State Pensions Fund below $5,000,000.
(c-6) For fiscal year 2013 2012 and each fiscal year
thereafter, as soon as may be practical after any money is

deposited into the State Pensions Fund from the Unclaimed
Property Trust Fund, the State Treasurer shall apportion the
deposited amount among the designated retirement systems as
defined in subsection (a) to reduce their actuarial reserve
deficiencies. The State Comptroller and State Treasurer shall
pay the apportioned amounts to the designated retirement
systems to fund the unfunded liabilities of the designated
retirement systems. The amount apportioned to each designated
retirement system shall constitute a portion of the amount
estimated to be available for appropriation from the State
Pensions Fund that is the same as that retirement system's
portion of the total actual reserve deficiency of the systems,
as determined annually by the Governor's Office of Management
and Budget at the request of the State Treasurer. The amounts
apportioned under this subsection shall not reduce the amount
in the State Pensions Fund below $5,000,000.
(d) The Governor's Office of Management and Budget shall
determine the individual and total reserve deficiencies of the
designated retirement systems. For this purpose, the
Governor's Office of Management and Budget shall utilize the
latest available audit and actuarial reports of each of the
retirement systems and the relevant reports and statistics of
the Public Employee Pension Fund Division of the Department of
Insurance.
(d-1) As soon as practicable after the effective date of
this amendatory Act of the 93rd General Assembly, the

Comptroller shall direct and the Treasurer shall transfer from
the State Pensions Fund to the General Revenue Fund, as funds
become available, a sum equal to the amounts that would have
been paid from the State Pensions Fund to the Teachers'
Retirement System of the State of Illinois, the State
Universities Retirement System, the Judges Retirement System
of Illinois, the General Assembly Retirement System, and the
State Employees' Retirement System of Illinois after the
effective date of this amendatory Act during the remainder of
fiscal year 2004 to the designated retirement systems from the
appropriations provided for in this Section if the transfers
provided in Section 6z-61 had not occurred. The transfers
described in this subsection (d-1) are to partially repay the
General Revenue Fund for the costs associated with the bonds
used to fund the moneys transferred to the designated
retirement systems under Section 6z-61.
(e) The changes to this Section made by this amendatory Act
of 1994 shall first apply to distributions from the Fund for
State fiscal year 1996.
(Source: P.A. 95-950, eff. 8-29-08; 96-959, eff. 7-1-10.)
Article 15. ADDITIONAL AMENDATORY PROVISIONS
Section 15-5. The Renewable Energy, Energy Efficiency, and
Coal Resources Development Law of 1997 is amended by changing
Section 6-5.5 as follows:

(20 ILCS 687/6-5.5)
(Section scheduled to be repealed on December 12, 2015)
Sec. 6-5.5. Renewable energy grants.
(a) Subject to appropriation, the Department shall may
establish and operate a renewable energy grant program to
assist public schools and community colleges with engineering
studies and feasibility studies and in training green economy
technology and in the installation, acquisition, construction,
and improvement of renewable energy resources, including
without limitation smart grid technology, solar energy (such as
solar panels), geothermal energy, and wind energy.
(b) Application for a grant under this Section must be in
the form and manner established by the Department. The schools
and community colleges may accept private funds for their
portion of the cost.
(c) The Department may adopt any rules that are necessary
to carry out its responsibilities under this Section.
(Source: P.A. 95-46, eff. 8-10-07; 96-725, eff. 8-25-09.)
Section 15-25. The State Finance Act is amended by changing
Section 14.1 as follows:
(30 ILCS 105/14.1) (from Ch. 127, par. 150.1)
Sec. 14.1. Appropriations for State contributions to the
State Employees' Retirement System; payroll requirements.

(a) Appropriations for State contributions to the State
Employees' Retirement System of Illinois shall be expended in
the manner provided in this Section. Except as otherwise
provided in subsections (a-1), and (a-2), (a-3), and (a-4) at
the time of each payment of salary to an employee under the
personal services line item, payment shall be made to the State
Employees' Retirement System, from the amount appropriated for
State contributions to the State Employees' Retirement System,
of an amount calculated at the rate certified for the
applicable fiscal year by the Board of Trustees of the State
Employees' Retirement System under Section 14-135.08 of the
Illinois Pension Code. If a line item appropriation to an
employer for this purpose is exhausted or is unavailable due to
any limitation on appropriations that may apply, (including,
but not limited to, limitations on appropriations from the Road
Fund under Section 8.3 of the State Finance Act), the amounts
shall be paid under the continuing appropriation for this
purpose contained in the State Pension Funds Continuing
Appropriation Act.
(a-1) Beginning on the effective date of this amendatory
Act of the 93rd General Assembly through the payment of the
final payroll from fiscal year 2004 appropriations,
appropriations for State contributions to the State Employees'
Retirement System of Illinois shall be expended in the manner
provided in this subsection (a-1). At the time of each payment
of salary to an employee under the personal services line item

from a fund other than the General Revenue Fund, payment shall
be made for deposit into the General Revenue Fund from the
amount appropriated for State contributions to the State
Employees' Retirement System of an amount calculated at the
rate certified for fiscal year 2004 by the Board of Trustees of
the State Employees' Retirement System under Section 14-135.08
of the Illinois Pension Code. This payment shall be made to the
extent that a line item appropriation to an employer for this
purpose is available or unexhausted. No payment from
appropriations for State contributions shall be made in
conjunction with payment of salary to an employee under the
personal services line item from the General Revenue Fund.
(a-2) For fiscal year 2010 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2010 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2010 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of

salary to an employee under the personal services line item
from the General Revenue Fund.
(a-3) For fiscal year 2011 only, at the time of each
payment of salary to an employee under the personal services
line item from a fund other than the General Revenue Fund,
payment shall be made for deposit into the State Employees'
Retirement System of Illinois from the amount appropriated for
State contributions to the State Employees' Retirement System
of Illinois of an amount calculated at the rate certified for
fiscal year 2011 by the Board of Trustees of the State
Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. This payment shall be
made to the extent that a line item appropriation to an
employer for this purpose is available or unexhausted. For
fiscal year 2011 only, no payment from appropriations for State
contributions shall be made in conjunction with payment of
salary to an employee under the personal services line item
from the General Revenue Fund.
(a-4) In fiscal year 2012 only, at the time of each payment
of salary to an employee under the personal services line item
from a fund other than the General Revenue Fund, payment shall
be made for deposit into the State Employees' Retirement System
of Illinois from the amount appropriated for State
contributions to the State Employees' Retirement System of
Illinois of an amount calculated at the rate certified for the
applicable fiscal year by the Board of Trustees of the State

Employees' Retirement System of Illinois under Section
14-135.08 of the Illinois Pension Code. In fiscal year 2012
only, no payment from appropriations for State contributions
shall be made in conjunction with payment of salary to an
employee under the personal services line item from the General
Revenue Fund.
(b) Except during the period beginning on the effective
date of this amendatory Act of the 93rd General Assembly and
ending at the time of the payment of the final payroll from
fiscal year 2004 appropriations, the State Comptroller shall
not approve for payment any payroll voucher that (1) includes
payments of salary to eligible employees in the State
Employees' Retirement System of Illinois and (2) does not
include the corresponding payment of State contributions to
that retirement system at the full rate certified under Section
14-135.08 for that fiscal year for eligible employees, unless
the balance in the fund on which the payroll voucher is drawn
is insufficient to pay the total payroll voucher, or
unavailable due to any limitation on appropriations that may
apply, including, but not limited to, limitations on
appropriations from the Road Fund under Section 8.3 of the
State Finance Act. If the State Comptroller approves a payroll
voucher under this Section for which the fund balance is
insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System, the
Comptroller shall promptly so notify the Retirement System.

(b-1) For fiscal year 2010 and fiscal year 2011 only, the
State Comptroller shall not approve for payment any non-General
Revenue Fund payroll voucher that (1) includes payments of
salary to eligible employees in the State Employees' Retirement
System of Illinois and (2) does not include the corresponding
payment of State contributions to that retirement system at the
full rate certified under Section 14-135.08 for that fiscal
year for eligible employees, unless the balance in the fund on
which the payroll voucher is drawn is insufficient to pay the
total payroll voucher, or unavailable due to any limitation on
appropriations that may apply, including, but not limited to,
limitations on appropriations from the Road Fund under Section
8.3 of the State Finance Act. If the State Comptroller approves
a payroll voucher under this Section for which the fund balance
is insufficient to pay the full amount of the required State
contribution to the State Employees' Retirement System of
Illinois, the Comptroller shall promptly so notify the
retirement system.
(c) Notwithstanding any other provisions of law, beginning
July 1, 2007, required State and employee contributions to the
State Employees' Retirement System of Illinois relating to
affected legislative staff employees shall be paid out of
moneys appropriated for that purpose to the Commission on
Government Forecasting and Accountability, rather than out of
the lump-sum appropriations otherwise made for the payroll and
other costs of those employees.

These payments must be made pursuant to payroll vouchers
submitted by the employing entity as part of the regular
payroll voucher process.
For the purpose of this subsection, "affected legislative
staff employees" means legislative staff employees paid out of
lump-sum appropriations made to the General Assembly, an
Officer of the General Assembly, or the Senate Operations
Commission, but does not include district-office staff or
employees of legislative support services agencies.
(Source: P.A. 95-707, eff. 1-11-08; 96-45, eff. 7-15-09;
96-958, eff. 7-1-10; 96-1497, eff. 1-14-11.)
Section 15-30. The State Prompt Payment Act is amended by
changing Section 3-2 as follows:
(30 ILCS 540/3-2)
Sec. 3-2. Beginning July 1, 1993, in any instance where a
State official or agency is late in payment of a vendor's bill
or invoice for goods or services furnished to the State, as
defined in Section 1, properly approved in accordance with
rules promulgated under Section 3-3, the State official or
agency shall pay interest to the vendor in accordance with the
following:
(1) Any bill, except a bill submitted under Article V
of the Illinois Public Aid Code and except as provided
under paragraph (1.05), approved for payment under this

Section must be paid or the payment issued to the payee
within 60 days of receipt of a proper bill or invoice. If
payment is not issued to the payee within this 60-day 60
day period, an interest penalty of 1.0% of any amount
approved and unpaid shall be added for each month or
fraction thereof after the end of this 60-day 60 day
period, until final payment is made. Any bill, except a
bill for pharmacy or nursing facility services or goods,
and except as provided under paragraph 1.05 of this
Section, submitted under Article V of the Illinois Public
Aid Code approved for payment under this Section must be
paid or the payment issued to the payee within 60 days
after receipt of a proper bill or invoice, and, if payment
is not issued to the payee within this 60-day period, an
interest penalty of 2.0% of any amount approved and unpaid
shall be added for each month or fraction thereof after the
end of this 60-day period, until final payment is made. Any
bill for pharmacy or nursing facility services or goods
submitted under Article V of the Illinois Public Aid Code,
except as provided under paragraph (1.05) of this Section,
approved for payment under this Section must be paid or the
payment issued to the payee within 60 days of receipt of a
proper bill or invoice. If payment is not issued to the
payee within this 60-day 60 day period, an interest penalty
of 1.0% of any amount approved and unpaid shall be added
for each month or fraction thereof after the end of this

60-day 60 day period, until final payment is made.
(1.05) For State fiscal year 2012 and future fiscal
years, any bill approved for payment under this Section
must be paid or the payment issued to the payee within 90
days of receipt of a proper bill or invoice. If payment is
not issued to the payee within this 90-day period, an
interest penalty of 1.0% of any amount approved and unpaid
shall be added for each month or fraction thereof after the
end of this 90-day period, until final payment is made.
(1.1) A State agency shall review in a timely manner
each bill or invoice after its receipt. If the State agency
determines that the bill or invoice contains a defect
making it unable to process the payment request, the agency
shall notify the vendor requesting payment as soon as
possible after discovering the defect pursuant to rules
promulgated under Section 3-3; provided, however, that the
notice for construction related bills or invoices must be
given not later than 30 days after the bill or invoice was
first submitted. The notice shall identify the defect and
any additional information necessary to correct the
defect. If one or more items on a construction related bill
or invoice are disapproved, but not the entire bill or
invoice, then the portion that is not disapproved shall be
paid.
(2) Where a State official or agency is late in payment
of a vendor's bill or invoice properly approved in

accordance with this Act, and different late payment terms
are not reduced to writing as a contractual agreement, the
State official or agency shall automatically pay interest
penalties required by this Section amounting to $50 or more
to the appropriate vendor. Each agency shall be responsible
for determining whether an interest penalty is owed and for
paying the interest to the vendor. Interest due to a vendor
that amounts to less than $50 shall not be paid but shall
be accrued until all interest due the vendor for all
similar warrants exceeds $50, at which time the accrued
interest shall be payable and interest will begin accruing
again, except that interest accrued as of the end of the
fiscal year that does not exceed $50 shall be payable at
that time. In the event an individual has paid a vendor for
services in advance, the provisions of this Section shall
apply until payment is made to that individual.
(3) The provisions of Public Act 96-1501 this
amendatory Act of the 96th General Assembly reducing the
interest rate on pharmacy claims under Article V of the
Illinois Public Aid Code to 1.0% per month shall apply to
any pharmacy bills for services and goods under Article V
of the Illinois Public Aid Code received on or after the
date 60 days before January 25, 2011 (the effective date of
Public Act 96-1501) except as provided under paragraph
(1.05) of this Section this amendatory Act of the 96th
General Assembly.

(Source: P.A. 96-555, eff. 8-18-09; 96-802, eff. 1-1-10;
96-959, eff. 7-1-10; 96-1000, eff. 7-2-10; 96-1501, eff.
1-25-11; 96-1530, eff. 2-16-11; revised 2-22-11.)"; and
Section 15-35. The Illinois Income Tax Act is amended by
changing Section 901 as follows:
(35 ILCS 5/901) (from Ch. 120, par. 9-901)
Sec. 901. Collection Authority.
(a) In general.
The Department shall collect the taxes imposed by this Act.
The Department shall collect certified past due child support
amounts under Section 2505-650 of the Department of Revenue Law
(20 ILCS 2505/2505-650). Except as provided in subsections (c),
(e), (f), and (g) of this Section, money collected pursuant to
subsections (a) and (b) of Section 201 of this Act shall be
paid into the General Revenue Fund in the State treasury; money
collected pursuant to subsections (c) and (d) of Section 201 of
this Act shall be paid into the Personal Property Tax
Replacement Fund, a special fund in the State Treasury; and
money collected under Section 2505-650 of the Department of
Revenue Law (20 ILCS 2505/2505-650) shall be paid into the
Child Support Enforcement Trust Fund, a special fund outside
the State Treasury, or to the State Disbursement Unit
established under Section 10-26 of the Illinois Public Aid
Code, as directed by the Department of Healthcare and Family

Services.
(b) Local Government Distributive Fund.
Beginning August 1, 1969, and continuing through June 30,
1994, the Treasurer shall transfer each month from the General
Revenue Fund to a special fund in the State treasury, to be
known as the "Local Government Distributive Fund", an amount
equal to 1/12 of the net revenue realized from the tax imposed
by subsections (a) and (b) of Section 201 of this Act during
the preceding month. Beginning July 1, 1994, and continuing
through June 30, 1995, the Treasurer shall transfer each month
from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to 1/11 of the net revenue
realized from the tax imposed by subsections (a) and (b) of
Section 201 of this Act during the preceding month. Beginning
July 1, 1995 and continuing through January 31, 2011, the
Treasurer shall transfer each month from the General Revenue
Fund to the Local Government Distributive Fund an amount equal
to the net of (i) 1/10 of the net revenue realized from the tax
imposed by subsections (a) and (b) of Section 201 of the
Illinois Income Tax Act during the preceding month (ii) minus,
beginning July 1, 2003 and ending June 30, 2004, $6,666,666,
and beginning July 1, 2004, zero. Beginning February 1, 2011,
and continuing through January 31, 2015, the Treasurer shall
transfer each month from the General Revenue Fund to the Local
Government Distributive Fund an amount equal to the sum of (i)
6% (10% of the ratio of the 3% individual income tax rate prior

to 2011 to the 5% individual income tax rate after 2010) of the
net revenue realized from the tax imposed by subsections (a)
and (b) of Section 201 of this Act upon individuals, trusts,
and estates during the preceding month and (ii) 6.86% (10% of
the ratio of the 4.8% corporate income tax rate prior to 2011
to the 7% corporate income tax rate after 2010) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2015 and continuing
through January 31, 2025, the Treasurer shall transfer each
month from the General Revenue Fund to the Local Government
Distributive Fund an amount equal to the sum of (i) 8% (10% of
the ratio of the 3% individual income tax rate prior to 2011 to
the 3.75% individual income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon individuals, trusts, and
estates during the preceding month and (ii) 9.14% (10% of the
ratio of the 4.8% corporate income tax rate prior to 2011 to
the 5.25% corporate income tax rate after 2014) of the net
revenue realized from the tax imposed by subsections (a) and
(b) of Section 201 of this Act upon corporations during the
preceding month. Beginning February 1, 2025, the Treasurer
shall transfer each month from the General Revenue Fund to the
Local Government Distributive Fund an amount equal to the sum
of (i) 9.23% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 3.25% individual income tax rate

after 2024) of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
individuals, trusts, and estates during the preceding month and
(ii) 10% of the net revenue realized from the tax imposed by
subsections (a) and (b) of Section 201 of this Act upon
corporations during the preceding month. Net revenue realized
for a month shall be defined as the revenue from the tax
imposed by subsections (a) and (b) of Section 201 of this Act
which is deposited in the General Revenue Fund, the Education
Assistance Fund, the Income Tax Surcharge Local Government
Distributive Fund, the Fund for the Advancement of Education,
and the Commitment to Human Services Fund during the month
minus the amount paid out of the General Revenue Fund in State
warrants during that same month as refunds to taxpayers for
overpayment of liability under the tax imposed by subsections
(a) and (b) of Section 201 of this Act.
(c) Deposits Into Income Tax Refund Fund.
(1) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(1), (2), and
(3), of Section 201 of this Act into a fund in the State
treasury known as the Income Tax Refund Fund. The
Department shall deposit 6% of such amounts during the
period beginning January 1, 1989 and ending on June 30,
1989. Beginning with State fiscal year 1990 and for each
fiscal year thereafter, the percentage deposited into the

Income Tax Refund Fund during a fiscal year shall be the
Annual Percentage. For fiscal years 1999 through 2001, the
Annual Percentage shall be 7.1%. For fiscal year 2003, the
Annual Percentage shall be 8%. For fiscal year 2004, the
Annual Percentage shall be 11.7%. Upon the effective date
of this amendatory Act of the 93rd General Assembly, the
Annual Percentage shall be 10% for fiscal year 2005. For
fiscal year 2006, the Annual Percentage shall be 9.75%. For
fiscal year 2007, the Annual Percentage shall be 9.75%. For
fiscal year 2008, the Annual Percentage shall be 7.75%. For
fiscal year 2009, the Annual Percentage shall be 9.75%. For
fiscal year 2010, the Annual Percentage shall be 9.75%. For
fiscal year 2011, the Annual Percentage shall be 8.75%. For
fiscal year 2012, the Annual Percentage shall be 8.75%. For
all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result of
overpayment of tax liability under subsections (a) and
(b)(1), (2), and (3) of Section 201 of this Act plus the
amount of such refunds remaining approved but unpaid at the
end of the preceding fiscal year, minus the amounts
transferred into the Income Tax Refund Fund from the
Tobacco Settlement Recovery Fund, and the denominator of
which shall be the amounts which will be collected pursuant
to subsections (a) and (b)(1), (2), and (3) of Section 201

of this Act during the preceding fiscal year; except that
in State fiscal year 2002, the Annual Percentage shall in
no event exceed 7.6%. The Director of Revenue shall certify
the Annual Percentage to the Comptroller on the last
business day of the fiscal year immediately preceding the
fiscal year for which it is to be effective.
(2) Beginning on January 1, 1989 and thereafter, the
Department shall deposit a percentage of the amounts
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act into a fund in
the State treasury known as the Income Tax Refund Fund. The
Department shall deposit 18% of such amounts during the
period beginning January 1, 1989 and ending on June 30,
1989. Beginning with State fiscal year 1990 and for each
fiscal year thereafter, the percentage deposited into the
Income Tax Refund Fund during a fiscal year shall be the
Annual Percentage. For fiscal years 1999, 2000, and 2001,
the Annual Percentage shall be 19%. For fiscal year 2003,
the Annual Percentage shall be 27%. For fiscal year 2004,
the Annual Percentage shall be 32%. Upon the effective date
of this amendatory Act of the 93rd General Assembly, the
Annual Percentage shall be 24% for fiscal year 2005. For
fiscal year 2006, the Annual Percentage shall be 20%. For
fiscal year 2007, the Annual Percentage shall be 17.5%. For
fiscal year 2008, the Annual Percentage shall be 15.5%. For
fiscal year 2009, the Annual Percentage shall be 17.5%. For

fiscal year 2010, the Annual Percentage shall be 17.5%. For
fiscal year 2011, the Annual Percentage shall be 17.5%. For
fiscal year 2012, the Annual Percentage shall be 17.5%. For
all other fiscal years, the Annual Percentage shall be
calculated as a fraction, the numerator of which shall be
the amount of refunds approved for payment by the
Department during the preceding fiscal year as a result of
overpayment of tax liability under subsections (a) and
(b)(6), (7), and (8), (c) and (d) of Section 201 of this
Act plus the amount of such refunds remaining approved but
unpaid at the end of the preceding fiscal year, and the
denominator of which shall be the amounts which will be
collected pursuant to subsections (a) and (b)(6), (7), and
(8), (c) and (d) of Section 201 of this Act during the
preceding fiscal year; except that in State fiscal year
2002, the Annual Percentage shall in no event exceed 23%.
The Director of Revenue shall certify the Annual Percentage
to the Comptroller on the last business day of the fiscal
year immediately preceding the fiscal year for which it is
to be effective.
(3) The Comptroller shall order transferred and the
Treasurer shall transfer from the Tobacco Settlement
Recovery Fund to the Income Tax Refund Fund (i) $35,000,000
in January, 2001, (ii) $35,000,000 in January, 2002, and
(iii) $35,000,000 in January, 2003.
(d) Expenditures from Income Tax Refund Fund.

(1) Beginning January 1, 1989, money in the Income Tax
Refund Fund shall be expended exclusively for the purpose
of paying refunds resulting from overpayment of tax
liability under Section 201 of this Act, for paying rebates
under Section 208.1 in the event that the amounts in the
Homeowners' Tax Relief Fund are insufficient for that
purpose, and for making transfers pursuant to this
subsection (d).
(2) The Director shall order payment of refunds
resulting from overpayment of tax liability under Section
201 of this Act from the Income Tax Refund Fund only to the
extent that amounts collected pursuant to Section 201 of
this Act and transfers pursuant to this subsection (d) and
item (3) of subsection (c) have been deposited and retained
in the Fund.
(3) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Income Tax Refund Fund to the Personal Property Tax
Replacement Fund an amount, certified by the Director to
the Comptroller, equal to the excess of the amount
collected pursuant to subsections (c) and (d) of Section
201 of this Act deposited into the Income Tax Refund Fund
during the fiscal year over the amount of refunds resulting
from overpayment of tax liability under subsections (c) and
(d) of Section 201 of this Act paid from the Income Tax

Refund Fund during the fiscal year.
(4) As soon as possible after the end of each fiscal
year, the Director shall order transferred and the State
Treasurer and State Comptroller shall transfer from the
Personal Property Tax Replacement Fund to the Income Tax
Refund Fund an amount, certified by the Director to the
Comptroller, equal to the excess of the amount of refunds
resulting from overpayment of tax liability under
subsections (c) and (d) of Section 201 of this Act paid
from the Income Tax Refund Fund during the fiscal year over
the amount collected pursuant to subsections (c) and (d) of
Section 201 of this Act deposited into the Income Tax
Refund Fund during the fiscal year.
(4.5) As soon as possible after the end of fiscal year
1999 and of each fiscal year thereafter, the Director shall
order transferred and the State Treasurer and State
Comptroller shall transfer from the Income Tax Refund Fund
to the General Revenue Fund any surplus remaining in the
Income Tax Refund Fund as of the end of such fiscal year;
excluding for fiscal years 2000, 2001, and 2002 amounts
attributable to transfers under item (3) of subsection (c)
less refunds resulting from the earned income tax credit.
(5) This Act shall constitute an irrevocable and
continuing appropriation from the Income Tax Refund Fund
for the purpose of paying refunds upon the order of the
Director in accordance with the provisions of this Section.

(e) Deposits into the Education Assistance Fund and the
Income Tax Surcharge Local Government Distributive Fund.
On July 1, 1991, and thereafter, of the amounts collected
pursuant to subsections (a) and (b) of Section 201 of this Act,
minus deposits into the Income Tax Refund Fund, the Department
shall deposit 7.3% into the Education Assistance Fund in the
State Treasury. Beginning July 1, 1991, and continuing through
January 31, 1993, of the amounts collected pursuant to
subsections (a) and (b) of Section 201 of the Illinois Income
Tax Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 3.0% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
Beginning February 1, 1993 and continuing through June 30,
1993, of the amounts collected pursuant to subsections (a) and
(b) of Section 201 of the Illinois Income Tax Act, minus
deposits into the Income Tax Refund Fund, the Department shall
deposit 4.4% into the Income Tax Surcharge Local Government
Distributive Fund in the State Treasury. Beginning July 1,
1993, and continuing through June 30, 1994, of the amounts
collected under subsections (a) and (b) of Section 201 of this
Act, minus deposits into the Income Tax Refund Fund, the
Department shall deposit 1.475% into the Income Tax Surcharge
Local Government Distributive Fund in the State Treasury.
(f) Deposits into the Fund for the Advancement of
Education. Beginning February 1, 2015, the Department shall
deposit the following portions of the revenue realized from the

tax imposed upon individuals, trusts, and estates by
subsections (a) and (b) of Section 201 of this Act during the
preceding month, minus deposits into the Income Tax Refund
Fund, into the Fund for the Advancement of Education:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (f) on or after the effective date of the reduction.
(g) Deposits into the Commitment to Human Services Fund.
Beginning February 1, 2015, the Department shall deposit the
following portions of the revenue realized from the tax imposed
upon individuals, trusts, and estates by subsections (a) and
(b) of Section 201 of this Act during the preceding month,
minus deposits into the Income Tax Refund Fund, into the
Commitment to Human Services Fund:
(1) beginning February 1, 2015, and prior to February
1, 2025, 1/30; and
(2) beginning February 1, 2025, 1/26.
If the rate of tax imposed by subsection (a) and (b) of
Section 201 is reduced pursuant to Section 201.5 of this Act,
the Department shall not make the deposits required by this
subsection (g) on or after the effective date of the reduction.
(Source: P.A. 95-707, eff. 1-11-08; 95-744, eff. 7-18-08;

96-45, eff. 7-15-09; 96-328, eff. 8-11-09; 96-959, eff. 7-1-10;
96-1496, eff. 1-13-11.)
Section 15-40. The Illinois Pension Code is amended by
changing Section 14-131 as follows:
(40 ILCS 5/14-131)
Sec. 14-131. Contributions by State.
(a) The State shall make contributions to the System by
appropriations of amounts which, together with other employer
contributions from trust, federal, and other funds, employee
contributions, investment income, and other income, will be
sufficient to meet the cost of maintaining and administering
the System on a 90% funded basis in accordance with actuarial
recommendations.
For the purposes of this Section and Section 14-135.08,
references to State contributions refer only to employer
contributions and do not include employee contributions that
are picked up or otherwise paid by the State or a department on
behalf of the employee.
(b) The Board shall determine the total amount of State
contributions required for each fiscal year on the basis of the
actuarial tables and other assumptions adopted by the Board,
using the formula in subsection (e).
The Board shall also determine a State contribution rate
for each fiscal year, expressed as a percentage of payroll,

based on the total required State contribution for that fiscal
year (less the amount received by the System from
appropriations under Section 8.12 of the State Finance Act and
Section 1 of the State Pension Funds Continuing Appropriation
Act, if any, for the fiscal year ending on the June 30
immediately preceding the applicable November 15 certification
deadline), the estimated payroll (including all forms of
compensation) for personal services rendered by eligible
employees, and the recommendations of the actuary.
For the purposes of this Section and Section 14.1 of the
State Finance Act, the term "eligible employees" includes
employees who participate in the System, persons who may elect
to participate in the System but have not so elected, persons
who are serving a qualifying period that is required for
participation, and annuitants employed by a department as
described in subdivision (a)(1) or (a)(2) of Section 14-111.
(c) Contributions shall be made by the several departments
for each pay period by warrants drawn by the State Comptroller
against their respective funds or appropriations based upon
vouchers stating the amount to be so contributed. These amounts
shall be based on the full rate certified by the Board under
Section 14-135.08 for that fiscal year. From the effective date
of this amendatory Act of the 93rd General Assembly through the
payment of the final payroll from fiscal year 2004
appropriations, the several departments shall not make
contributions for the remainder of fiscal year 2004 but shall

instead make payments as required under subsection (a-1) of
Section 14.1 of the State Finance Act. The several departments
shall resume those contributions at the commencement of fiscal
year 2005.
(c-1) Notwithstanding subsection (c) of this Section, for
fiscal years year 2010 and 2012 only, contributions by the
several departments are not required to be made for General
Revenue Funds payrolls processed by the Comptroller. Payrolls
paid by the several departments from all other State funds must
continue to be processed pursuant to subsection (c) of this
Section.
(c-2) For State fiscal years year 2010 and 2012 only, on or
as soon as possible after the 15th day of each month, the Board
shall submit vouchers for payment of State contributions to the
System, in a total monthly amount of one-twelfth of the fiscal
year 2010 General Revenue Fund contribution as certified by
appropriation to the System pursuant to Section 14-135.08 of
the Illinois Pension Code.
(d) If an employee is paid from trust funds or federal
funds, the department or other employer shall pay employer
contributions from those funds to the System at the certified
rate, unless the terms of the trust or the federal-State
agreement preclude the use of the funds for that purpose, in
which case the required employer contributions shall be paid by
the State. From the effective date of this amendatory Act of
the 93rd General Assembly through the payment of the final

payroll from fiscal year 2004 appropriations, the department or
other employer shall not pay contributions for the remainder of
fiscal year 2004 but shall instead make payments as required
under subsection (a-1) of Section 14.1 of the State Finance
Act. The department or other employer shall resume payment of
contributions at the commencement of fiscal year 2005.
(e) For State fiscal years 2012 through 2045, the minimum
contribution to the System to be made by the State for each
fiscal year shall be an amount determined by the System to be
sufficient to bring the total assets of the System up to 90% of
the total actuarial liabilities of the System by the end of
State fiscal year 2045. In making these determinations, the
required State contribution shall be calculated each year as a
level percentage of payroll over the years remaining to and
including fiscal year 2045 and shall be determined under the
projected unit credit actuarial cost method.
For State fiscal years 1996 through 2005, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
so that by State fiscal year 2011, the State is contributing at
the rate required under this Section; except that (i) for State
fiscal year 1998, for all purposes of this Code and any other
law of this State, the certified percentage of the applicable
employee payroll shall be 5.052% for employees earning eligible
creditable service under Section 14-110 and 6.500% for all
other employees, notwithstanding any contrary certification

made under Section 14-135.08 before the effective date of this
amendatory Act of 1997, and (ii) in the following specified
State fiscal years, the State contribution to the System shall
not be less than the following indicated percentages of the
applicable employee payroll, even if the indicated percentage
will produce a State contribution in excess of the amount
otherwise required under this subsection and subsection (a):
9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY
2002; 10.6% in FY 2003; and 10.8% in FY 2004.
Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2006 is $203,783,900.
Notwithstanding any other provision of this Article, the
total required State contribution to the System for State
fiscal year 2007 is $344,164,400.
For each of State fiscal years 2008 through 2009, the State
contribution to the System, as a percentage of the applicable
employee payroll, shall be increased in equal annual increments
from the required State contribution for State fiscal year
2007, so that by State fiscal year 2011, the State is
contributing at the rate otherwise required under this Section.
Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2010 is $723,703,100 and shall be made from
the proceeds of bonds sold in fiscal year 2010 pursuant to
Section 7.2 of the General Obligation Bond Act, less (i) the

pro rata share of bond sale expenses determined by the System's
share of total bond proceeds, (ii) any amounts received from
the General Revenue Fund in fiscal year 2010, and (iii) any
reduction in bond proceeds due to the issuance of discounted
bonds, if applicable.
Notwithstanding any other provision of this Article, the
total required State General Revenue Fund contribution for
State fiscal year 2011 is the amount recertified by the System
on or before April 1, 2011 pursuant to Section 14-135.08 and
shall be made from the proceeds of bonds sold in fiscal year
2011 pursuant to Section 7.2 of the General Obligation Bond
Act, less (i) the pro rata share of bond sale expenses
determined by the System's share of total bond proceeds, (ii)
any amounts received from the General Revenue Fund in fiscal
year 2011, and (iii) any reduction in bond proceeds due to the
issuance of discounted bonds, if applicable.
Beginning in State fiscal year 2046, the minimum State
contribution for each fiscal year shall be the amount needed to
maintain the total assets of the System at 90% of the total
actuarial liabilities of the System.
Amounts received by the System pursuant to Section 25 of
the Budget Stabilization Act or Section 8.12 of the State
Finance Act in any fiscal year do not reduce and do not
constitute payment of any portion of the minimum State
contribution required under this Article in that fiscal year.
Such amounts shall not reduce, and shall not be included in the

calculation of, the required State contributions under this
Article in any future year until the System has reached a
funding ratio of at least 90%. A reference in this Article to
the "required State contribution" or any substantially similar
term does not include or apply to any amounts payable to the
System under Section 25 of the Budget Stabilization Act.
Notwithstanding any other provision of this Section, the
required State contribution for State fiscal year 2005 and for
fiscal year 2008 and each fiscal year thereafter, as calculated
under this Section and certified under Section 14-135.08, shall
not exceed an amount equal to (i) the amount of the required
State contribution that would have been calculated under this
Section for that fiscal year if the System had not received any
payments under subsection (d) of Section 7.2 of the General
Obligation Bond Act, minus (ii) the portion of the State's
total debt service payments for that fiscal year on the bonds
issued in fiscal year 2003 for the purposes of that Section
7.2, as determined and certified by the Comptroller, that is
the same as the System's portion of the total moneys
distributed under subsection (d) of Section 7.2 of the General
Obligation Bond Act. In determining this maximum for State
fiscal years 2008 through 2010, however, the amount referred to
in item (i) shall be increased, as a percentage of the
applicable employee payroll, in equal increments calculated
from the sum of the required State contribution for State
fiscal year 2007 plus the applicable portion of the State's

total debt service payments for fiscal year 2007 on the bonds
issued in fiscal year 2003 for the purposes of Section 7.2 of
the General Obligation Bond Act, so that, by State fiscal year
2011, the State is contributing at the rate otherwise required
under this Section.
(f) After the submission of all payments for eligible
employees from personal services line items in fiscal year 2004
have been made, the Comptroller shall provide to the System a
certification of the sum of all fiscal year 2004 expenditures
for personal services that would have been covered by payments
to the System under this Section if the provisions of this
amendatory Act of the 93rd General Assembly had not been
enacted. Upon receipt of the certification, the System shall
determine the amount due to the System based on the full rate
certified by the Board under Section 14-135.08 for fiscal year
2004 in order to meet the State's obligation under this
Section. The System shall compare this amount due to the amount
received by the System in fiscal year 2004 through payments
under this Section and under Section 6z-61 of the State Finance
Act. If the amount due is more than the amount received, the
difference shall be termed the "Fiscal Year 2004 Shortfall" for
purposes of this Section, and the Fiscal Year 2004 Shortfall
shall be satisfied under Section 1.2 of the State Pension Funds
Continuing Appropriation Act. If the amount due is less than
the amount received, the difference shall be termed the "Fiscal
Year 2004 Overpayment" for purposes of this Section, and the

Fiscal Year 2004 Overpayment shall be repaid by the System to
the Pension Contribution Fund as soon as practicable after the
certification.
(g) For purposes of determining the required State
contribution to the System, the value of the System's assets
shall be equal to the actuarial value of the System's assets,
which shall be calculated as follows:
As of June 30, 2008, the actuarial value of the System's
assets shall be equal to the market value of the assets as of
that date. In determining the actuarial value of the System's
assets for fiscal years after June 30, 2008, any actuarial
gains or losses from investment return incurred in a fiscal
year shall be recognized in equal annual amounts over the
5-year period following that fiscal year.
(h) For purposes of determining the required State
contribution to the System for a particular year, the actuarial
value of assets shall be assumed to earn a rate of return equal
to the System's actuarially assumed rate of return.
(i) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2010 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2010 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the

certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2010 in order to meet the
State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2010 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2010 Shortfall" for purposes of this
Section, and the Fiscal Year 2010 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2010
Overpayment" for purposes of this Section, and the Fiscal Year
2010 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
(j) After the submission of all payments for eligible
employees from personal services line items paid from the
General Revenue Fund in fiscal year 2011 have been made, the
Comptroller shall provide to the System a certification of the
sum of all fiscal year 2011 expenditures for personal services
that would have been covered by payments to the System under
this Section if the provisions of this amendatory Act of the
96th General Assembly had not been enacted. Upon receipt of the
certification, the System shall determine the amount due to the
System based on the full rate certified by the Board under
Section 14-135.08 for fiscal year 2011 in order to meet the

State's obligation under this Section. The System shall compare
this amount due to the amount received by the System in fiscal
year 2011 through payments under this Section. If the amount
due is more than the amount received, the difference shall be
termed the "Fiscal Year 2011 Shortfall" for purposes of this
Section, and the Fiscal Year 2011 Shortfall shall be satisfied
under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year 2011
Overpayment" for purposes of this Section, and the Fiscal Year
2011 Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
(k) For fiscal year 2012 only, after the submission of all
payments for eligible employees from personal services line
items paid from the General Revenue Fund in the fiscal year
have been made, the Comptroller shall provide to the System a
certification of the sum of all expenditures in the fiscal year
for personal services. Upon receipt of the certification, the
System shall determine the amount due to the System based on
the full rate certified by the Board under Section 14-135.08
for the fiscal year in order to meet the State's obligation
under this Section. The System shall compare this amount due to
the amount received by the System for the fiscal year. If the
amount due is more than the amount received, the difference
shall be termed the "Fiscal Year Shortfall" for purposes of
this Section, and the Fiscal Year Shortfall shall be satisfied

under Section 1.2 of the State Pension Funds Continuing
Appropriation Act. If the amount due is less than the amount
received, the difference shall be termed the "Fiscal Year
Overpayment" for purposes of this Section, and the Fiscal Year
Overpayment shall be repaid by the System to the General
Revenue Fund as soon as practicable after the certification.
(Source: P.A. 95-950, eff. 8-29-08; 96-43, eff. 7-15-09; 96-45,
eff. 7-15-09; 96-1000, eff. 7-2-10; 96-1497, eff. 1-14-11;
96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; revised 4-6-11.)
Section 15-50. The Public Community College Act is amended
by changing Section 2-16.02 as follows:
(110 ILCS 805/2-16.02) (from Ch. 122, par. 102-16.02)
Sec. 2-16.02. Grants. Any community college district that
maintains a community college recognized by the State Board
shall receive, when eligible, grants enumerated in this
Section. Funded semester credit hours or other measures or both
as specified by the State Board shall be used to distribute
grants to community colleges. Funded semester credit hours
shall be defined, for purposes of this Section, as the greater
of (1) the number of semester credit hours, or equivalent, in
all funded instructional categories of students who have been
certified as being in attendance at midterm during the
respective terms of the base fiscal year or (2) the average of
semester credit hours, or equivalent, in all funded

instructional categories of students who have been certified as
being in attendance at midterm during the respective terms of
the base fiscal year and the 2 prior fiscal years. For purposes
of this Section, "base fiscal year" means the fiscal year 2
years prior to the fiscal year for which the grants are
appropriated. Such students shall have been residents of
Illinois and shall have been enrolled in courses that are part
of instructional program categories approved by the State Board
and that are applicable toward an associate degree or
certificate. Courses that are eligible for reimbursement are
those courses for which the district pays 50% or more of the
program costs from unrestricted revenue sources, with the
exception of courses offered by contract with the Department of
Corrections in correctional institutions. For the purposes of
this Section, "unrestricted revenue sources" means those
revenues in which the provider of the revenue imposes no
financial limitations upon the district as it relates to the
expenditure of the funds. Except for Fiscal Year 2012, base
Base operating grants shall be paid based on rates per funded
semester credit hour or equivalent calculated by the State
Board for funded instructional categories using cost of
instruction, enrollment, inflation, and other relevant
factors. For Fiscal Year 2012, the allocations for base
operating grants to community college districts shall be the
same as they were in Fiscal Year 2011, reduced or increased
proportionately according to the appropriation for base

operating grants for Fiscal Year 2012. A portion of the base
operating grant shall be allocated on the basis of
non-residential gross square footage of space maintained by the
district.
Equalization grants shall be calculated by the State Board
by determining a local revenue factor for each district by: (A)
adding (1) each district's Corporate Personal Property
Replacement Fund allocations from the base fiscal year or the
average of the base fiscal year and prior year, whichever is
less, divided by the applicable statewide average tax rate to
(2) the district's most recently audited year's equalized
assessed valuation or the average of the most recently audited
year and prior year, whichever is less, (B) then dividing by
the district's audited full-time equivalent resident students
for the base fiscal year or the average for the base fiscal
year and the 2 prior fiscal years, whichever is greater, and
(C) then multiplying by the applicable statewide average tax
rate. The State Board shall calculate a statewide weighted
average threshold by applying the same methodology to the
totals of all districts' Corporate Personal Property Tax
Replacement Fund allocations, equalized assessed valuations,
and audited full-time equivalent district resident students
and multiplying by the applicable statewide average tax rate.
The difference between the statewide weighted average
threshold and the local revenue factor, multiplied by the
number of full-time equivalent resident students, shall

determine the amount of equalization funding that each district
is eligible to receive. A percentage factor, as determined by
the State Board, may be applied to the statewide threshold as a
method for allocating equalization funding. A minimum
equalization grant of an amount per district as determined by
the State Board shall be established for any community college
district which qualifies for an equalization grant based upon
the preceding criteria, but becomes ineligible for
equalization funding, or would have received a grant of less
than the minimum equalization grant, due to threshold
prorations applied to reduce equalization funding. As of July
1, 2004, a community college district must maintain a minimum
required combined in-district tuition and universal fee rate
per semester credit hour equal to 85% of the State-average
combined rate, as determined by the State Board, for
equalization funding. As of July 1, 2004, a community college
district must maintain a minimum required operating tax rate
equal to at least 95% of its maximum authorized tax rate to
qualify for equalization funding. This 95% minimum tax rate
requirement shall be based upon the maximum operating tax rate
as limited by the Property Tax Extension Limitation Law.
The State Board shall distribute such other grants as may
be authorized or appropriated by the General Assembly.
Each community college district entitled to State grants
under this Section must submit a report of its enrollment to
the State Board not later than 30 days following the end of

each semester, quarter, or term in a format prescribed by the
State Board. These semester credit hours, or equivalent, shall
be certified by each district on forms provided by the State
Board. Each district's certified semester credit hours, or
equivalent, are subject to audit pursuant to Section 3-22.1.
The State Board shall certify, prepare, and submit monthly
vouchers to the State Comptroller setting forth an amount equal
to one-twelfth of the grants approved by the State Board for
base operating grants and equalization grants. The State Board
shall prepare and submit to the State Comptroller vouchers for
payments of other grants as appropriated by the General
Assembly. If the amount appropriated for grants is different
from the amount provided for such grants under this Act, the
grants shall be proportionately reduced or increased
accordingly.
For the purposes of this Section, "resident student" means
a student in a community college district who maintains
residency in that district or meets other residency definitions
established by the State Board, and who was enrolled either in
one of the approved instructional program categories in that
district, or in another community college district to which the
resident's district is paying tuition under Section 6-2 or with
which the resident's district has entered into a cooperative
agreement in lieu of such tuition.
For the purposes of this Section, a "full-time equivalent"
student is equal to 30 semester credit hours.

The Illinois Community College Board Contracts and Grants
Fund is hereby created in the State Treasury. Items of income
to this fund shall include any grants, awards, endowments, or
like proceeds, and where appropriate, other funds made
available through contracts with governmental, public, and
private agencies or persons. The General Assembly shall from
time to time make appropriations payable from such fund for the
support, improvement, and expenses of the State Board and
Illinois community college districts.
(Source: P.A. 96-911, eff. 7-1-10.)
Section 15-60. The Illinois Public Aid Code is amended by
changing Section 5A-10 as follows:
(305 ILCS 5/5A-10) (from Ch. 23, par. 5A-10)
Sec. 5A-10. Applicability.
(a) The assessment imposed by Section 5A-2 shall not take
effect or shall cease to be imposed, and any moneys remaining
in the Fund shall be refunded to hospital providers in
proportion to the amounts paid by them, if:
(1) The sum of the appropriations for State fiscal
years 2004 and 2005 from the General Revenue Fund for
hospital payments under the medical assistance program is
less than $4,500,000,000 or the appropriation for each of
State fiscal years 2006, 2007 and 2008 from the General
Revenue Fund for hospital payments under the medical

assistance program is less than $2,500,000,000 increased
annually to reflect any increase in the number of
recipients, or the annual appropriation for State fiscal
years 2009, 2010, 2011, 2013, and 2014 through 2014, from
the General Revenue Fund combined with the Hospital
Provider Fund as authorized in Section 5A-8 for hospital
payments under the medical assistance program, is less than
the amount appropriated for State fiscal year 2009,
adjusted annually to reflect any change in the number of
recipients, excluding State fiscal year 2009 supplemental
appropriations made necessary by the enactment of the
American Recovery and Reinvestment Act of 2009; or
(2) For State fiscal years prior to State fiscal year
2009, the Department of Healthcare and Family Services
(formerly Department of Public Aid) makes changes in its
rules that reduce the hospital inpatient or outpatient
payment rates, including adjustment payment rates, in
effect on October 1, 2004, except for hospitals described
in subsection (b) of Section 5A-3 and except for changes in
the methodology for calculating outlier payments to
hospitals for exceptionally costly stays, so long as those
changes do not reduce aggregate expenditures below the
amount expended in State fiscal year 2005 for such
services; or
(2.1) For State fiscal years 2009 through 2014, the
Department of Healthcare and Family Services adopts any

administrative rule change to reduce payment rates or
alters any payment methodology that reduces any payment
rates made to operating hospitals under the approved Title
XIX or Title XXI State plan in effect January 1, 2008
except for:
(A) any changes for hospitals described in
subsection (b) of Section 5A-3; or
(B) any rates for payments made under this Article
V-A; or
(C) any changes proposed in State plan amendment
transmittal numbers 08-01, 08-02, 08-04, 08-06, and
08-07; or
(D) in relation to any admissions on or after
January 1, 2011, a modification in the methodology for
calculating outlier payments to hospitals for
exceptionally costly stays, for hospitals reimbursed
under the diagnosis-related grouping methodology;
provided that the Department shall be limited to one
such modification during the 36-month period after the
effective date of this amendatory Act of the 96th
General Assembly; or
(3) The payments to hospitals required under Section
5A-12 or Section 5A-12.2 are changed or are not eligible
for federal matching funds under Title XIX or XXI of the
Social Security Act.
(b) The assessment imposed by Section 5A-2 shall not take

effect or shall cease to be imposed if the assessment is
determined to be an impermissible tax under Title XIX of the
Social Security Act. Moneys in the Hospital Provider Fund
derived from assessments imposed prior thereto shall be
disbursed in accordance with Section 5A-8 to the extent federal
financial participation is not reduced due to the
impermissibility of the assessments, and any remaining moneys
shall be refunded to hospital providers in proportion to the
amounts paid by them.
(Source: P.A. 95-331, eff. 8-21-07; 95-859, eff. 8-19-08; 96-8,
eff. 4-28-09; 96-1530, eff. 2-16-11.)
Article 20. LOCAL GOVERNMENT STIPENDS
Section 20-2. The State Revenue Sharing Act is amended by
changing Section 12 as follows:
(30 ILCS 115/12) (from Ch. 85, par. 616)
Sec. 12. Personal Property Tax Replacement Fund. There is
hereby created the Personal Property Tax Replacement Fund, a
special fund in the State Treasury into which shall be paid all
revenue realized:
(a) all amounts realized from the additional personal
property tax replacement income tax imposed by subsections (c)
and (d) of Section 201 of the Illinois Income Tax Act, except
for those amounts deposited into the Income Tax Refund Fund

pursuant to subsection (c) of Section 901 of the Illinois
Income Tax Act; and
(b) all amounts realized from the additional personal
property replacement invested capital taxes imposed by Section
2a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue
Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and
Section 3 of the Water Company Invested Capital Tax Act, and
amounts payable to the Department of Revenue under the
Telecommunications Infrastructure Maintenance Fee Act.
As soon as may be after the end of each month, the
Department of Revenue shall certify to the Treasurer and the
Comptroller the amount of all refunds paid out of the General
Revenue Fund through the preceding month on account of
overpayment of liability on taxes paid into the Personal
Property Tax Replacement Fund. Upon receipt of such
certification, the Treasurer and the Comptroller shall
transfer the amount so certified from the Personal Property Tax
Replacement Fund into the General Revenue Fund.
The payments of revenue into the Personal Property Tax
Replacement Fund shall be used exclusively for distribution to
taxing districts as provided in this Section, payment of the
ordinary and contingent expenses of the Property Tax Appeal
Board, payment of the expenses of the Department of Revenue
incurred in administering the collection and distribution of
monies paid into the Personal Property Tax Replacement Fund and
transfers due to refunds to taxpayers for overpayment of

liability for taxes paid into the Personal Property Tax
Replacement Fund.
As soon as may be after the effective date of this
amendatory Act of 1980, the Department of Revenue shall certify
to the Treasurer the amount of net replacement revenue paid
into the General Revenue Fund prior to that effective date from
the additional tax imposed by Section 2a.1 of the Messages Tax
Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of
the Public Utilities Revenue Act; Section 3 of the Water
Company Invested Capital Tax Act; amounts collected by the
Department of Revenue under the Telecommunications
Infrastructure Maintenance Fee Act; and the additional
personal property tax replacement income tax imposed by the
Illinois Income Tax Act, as amended by Public Act 81-1st
Special Session-1. Net replacement revenue shall be defined as
the total amount paid into and remaining in the General Revenue
Fund as a result of those Acts minus the amount outstanding and
obligated from the General Revenue Fund in state vouchers or
warrants prior to the effective date of this amendatory Act of
1980 as refunds to taxpayers for overpayment of liability under
those Acts.
All interest earned by monies accumulated in the Personal
Property Tax Replacement Fund shall be deposited in such Fund.
All amounts allocated pursuant to this Section are appropriated
on a continuing basis.
Prior to December 31, 1980, as soon as may be after the end

of each quarter beginning with the quarter ending December 31,
1979, and on and after December 31, 1980, as soon as may be
after January 1, March 1, April 1, May 1, July 1, August 1,
October 1 and December 1 of each year, the Department of
Revenue shall allocate to each taxing district as defined in
Section 1-150 of the Property Tax Code, in accordance with the
provisions of paragraph (2) of this Section the portion of the
funds held in the Personal Property Tax Replacement Fund which
is required to be distributed, as provided in paragraph (1),
for each quarter. Provided, however, under no circumstances
shall any taxing district during each of the first two years of
distribution of the taxes imposed by this amendatory Act of
1979 be entitled to an annual allocation which is less than the
funds such taxing district collected from the 1978 personal
property tax. Provided further that under no circumstances
shall any taxing district during the third year of distribution
of the taxes imposed by this amendatory Act of 1979 receive
less than 60% of the funds such taxing district collected from
the 1978 personal property tax. In the event that the total of
the allocations made as above provided for all taxing
districts, during either of such 3 years, exceeds the amount
available for distribution the allocation of each taxing
district shall be proportionately reduced. Except as provided
in Section 13 of this Act, the Department shall then certify,
pursuant to appropriation, such allocations to the State
Comptroller who shall pay over to the several taxing districts

the respective amounts allocated to them.
Any township which receives an allocation based in whole or
in part upon personal property taxes which it levied pursuant
to Section 6-507 or 6-512 of the Illinois Highway Code and
which was previously required to be paid over to a municipality
shall immediately pay over to that municipality a proportionate
share of the personal property replacement funds which such
township receives.
Any municipality or township, other than a municipality
with a population in excess of 500,000, which receives an
allocation based in whole or in part on personal property taxes
which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the
Illinois Local Library Act and which was previously required to
be paid over to a public library shall immediately pay over to
that library a proportionate share of the personal property tax
replacement funds which such municipality or township
receives; provided that if such a public library has converted
to a library organized under The Illinois Public Library
District Act, regardless of whether such conversion has
occurred on, after or before January 1, 1988, such
proportionate share shall be immediately paid over to the
library district which maintains and operates the library.
However, any library that has converted prior to January 1,
1988, and which hitherto has not received the personal property
tax replacement funds, shall receive such funds commencing on
January 1, 1988.

Any township which receives an allocation based in whole or
in part on personal property taxes which it levied pursuant to
Section 1c of the Public Graveyards Act and which taxes were
previously required to be paid over to or used for such public
cemetery or cemeteries shall immediately pay over to or use for
such public cemetery or cemeteries a proportionate share of the
personal property tax replacement funds which the township
receives.
Any taxing district which receives an allocation based in
whole or in part upon personal property taxes which it levied
for another governmental body or school district in Cook County
in 1976 or for another governmental body or school district in
the remainder of the State in 1977 shall immediately pay over
to that governmental body or school district the amount of
personal property replacement funds which such governmental
body or school district would receive directly under the
provisions of paragraph (2) of this Section, had it levied its
own taxes.
(1) The portion of the Personal Property Tax
Replacement Fund required to be distributed as of the time
allocation is required to be made shall be the amount
available in such Fund as of the time allocation is
required to be made.
The amount available for distribution shall be the
total amount in the fund at such time minus the necessary
administrative expenses as limited by the appropriation

and the amount determined by: (a) $2.8 million for fiscal
year 1981; (b) for fiscal year 1982, .54% of the funds
distributed from the fund during the preceding fiscal year;
(c) for fiscal year 1983 through fiscal year 1988, .54% of
the funds distributed from the fund during the preceding
fiscal year less .02% of such fund for fiscal year 1983 and
less .02% of such funds for each fiscal year thereafter; ,
or (d) for fiscal year 1989 through fiscal year 2011 and
beyond no more than 105% of the actual administrative
expenses of the prior fiscal year; or (e) for fiscal year
2012 and beyond, a sufficient amount to pay (i) stipends,
additional compensation, salary reimbursements, and other
amounts directed to be paid out of this Fund for local
government officials as authorized or required by statute
and (ii) no more than 105% of the actual administrative
expenses of the prior fiscal year, including payment of the
ordinary and contingent expenses of the Property Tax Appeal
Board and payment of the expenses of the Department of
Revenue incurred in administering the collection and
distribution of moneys paid into the Fund. Such portion of
the fund shall be determined after the transfer into the
General Revenue Fund due to refunds, if any, paid from the
General Revenue Fund during the preceding quarter. If at
any time, for any reason, there is insufficient amount in
the Personal Property Tax Replacement Fund for payment of
costs of administration or for transfers due to refunds at

the end of any particular month, the amount of such
insufficiency shall be carried over for the purposes of
transfers into the General Revenue Fund and for purposes of
costs of administration to the following month or months.
Net replacement revenue held, and defined above, shall be
transferred by the Treasurer and Comptroller to the
Personal Property Tax Replacement Fund within 10 days of
such certification.
(2) Each quarterly allocation shall first be
apportioned in the following manner: 51.65% for taxing
districts in Cook County and 48.35% for taxing districts in
the remainder of the State.
The Personal Property Replacement Ratio of each taxing
district outside Cook County shall be the ratio which the Tax
Base of that taxing district bears to the Downstate Tax Base.
The Tax Base of each taxing district outside of Cook County is
the personal property tax collections for that taxing district
for the 1977 tax year. The Downstate Tax Base is the personal
property tax collections for all taxing districts in the State
outside of Cook County for the 1977 tax year. The Department of
Revenue shall have authority to review for accuracy and
completeness the personal property tax collections for each
taxing district outside Cook County for the 1977 tax year.
The Personal Property Replacement Ratio of each Cook County
taxing district shall be the ratio which the Tax Base of that
taxing district bears to the Cook County Tax Base. The Tax Base

of each Cook County taxing district is the personal property
tax collections for that taxing district for the 1976 tax year.
The Cook County Tax Base is the personal property tax
collections for all taxing districts in Cook County for the
1976 tax year. The Department of Revenue shall have authority
to review for accuracy and completeness the personal property
tax collections for each taxing district within Cook County for
the 1976 tax year.
For all purposes of this Section 12, amounts paid to a
taxing district for such tax years as may be applicable by a
foreign corporation under the provisions of Section 7-202 of
the Public Utilities Act, as amended, shall be deemed to be
personal property taxes collected by such taxing district for
such tax years as may be applicable. The Director shall
determine from the Illinois Commerce Commission, for any tax
year as may be applicable, the amounts so paid by any such
foreign corporation to any and all taxing districts. The
Illinois Commerce Commission shall furnish such information to
the Director. For all purposes of this Section 12, the Director
shall deem such amounts to be collected personal property taxes
of each such taxing district for the applicable tax year or
years.
Taxing districts located both in Cook County and in one or
more other counties shall receive both a Cook County allocation
and a Downstate allocation determined in the same way as all
other taxing districts.

If any taxing district in existence on July 1, 1979 ceases
to exist, or discontinues its operations, its Tax Base shall
thereafter be deemed to be zero. If the powers, duties and
obligations of the discontinued taxing district are assumed by
another taxing district, the Tax Base of the discontinued
taxing district shall be added to the Tax Base of the taxing
district assuming such powers, duties and obligations.
If two or more taxing districts in existence on July 1,
1979, or a successor or successors thereto shall consolidate
into one taxing district, the Tax Base of such consolidated
taxing district shall be the sum of the Tax Bases of each of
the taxing districts which have consolidated.
If a single taxing district in existence on July 1, 1979,
or a successor or successors thereto shall be divided into two
or more separate taxing districts, the tax base of the taxing
district so divided shall be allocated to each of the resulting
taxing districts in proportion to the then current equalized
assessed value of each resulting taxing district.
If a portion of the territory of a taxing district is
disconnected and annexed to another taxing district of the same
type, the Tax Base of the taxing district from which
disconnection was made shall be reduced in proportion to the
then current equalized assessed value of the disconnected
territory as compared with the then current equalized assessed
value within the entire territory of the taxing district prior
to disconnection, and the amount of such reduction shall be

added to the Tax Base of the taxing district to which
annexation is made.
If a community college district is created after July 1,
1979, beginning on the effective date of this amendatory Act of
1995, its Tax Base shall be 3.5% of the sum of the personal
property tax collected for the 1977 tax year within the
territorial jurisdiction of the district.
The amounts allocated and paid to taxing districts pursuant
to the provisions of this amendatory Act of 1979 shall be
deemed to be substitute revenues for the revenues derived from
taxes imposed on personal property pursuant to the provisions
of the "Revenue Act of 1939" or "An Act for the assessment and
taxation of private car line companies", approved July 22,
1943, as amended, or Section 414 of the Illinois Insurance
Code, prior to the abolition of such taxes and shall be used
for the same purposes as the revenues derived from ad valorem
taxes on real estate.
Monies received by any taxing districts from the Personal
Property Tax Replacement Fund shall be first applied toward
payment of the proportionate amount of debt service which was
previously levied and collected from extensions against
personal property on bonds outstanding as of December 31, 1978
and next applied toward payment of the proportionate share of
the pension or retirement obligations of the taxing district
which were previously levied and collected from extensions
against personal property. For each such outstanding bond

issue, the County Clerk shall determine the percentage of the
debt service which was collected from extensions against real
estate in the taxing district for 1978 taxes payable in 1979,
as related to the total amount of such levies and collections
from extensions against both real and personal property. For
1979 and subsequent years' taxes, the County Clerk shall levy
and extend taxes against the real estate of each taxing
district which will yield the said percentage or percentages of
the debt service on such outstanding bonds. The balance of the
amount necessary to fully pay such debt service shall
constitute a first and prior lien upon the monies received by
each such taxing district through the Personal Property Tax
Replacement Fund and shall be first applied or set aside for
such purpose. In counties having fewer than 3,000,000
inhabitants, the amendments to this paragraph as made by this
amendatory Act of 1980 shall be first applicable to 1980 taxes
to be collected in 1981.
(Source: P.A. 96-45, eff. 7-15-09.)
Section 20-5. The Property Tax Code is amended by changing
Sections 3-20, 3-40, 4-10, 4-15, and 4-20 as follows:
(35 ILCS 200/3-20)
Sec. 3-20. Reimbursement when serving more than 1 county.
When 2 or more counties have, with Department approval, elected
or appointed the same person as county supervisor of

assessments, subject to appropriation, the Department shall
pay out of the Personal Property Tax Replacement Fund to the
counties a total of $5,000 per year to be applied toward the
person's salary. The Department shall apportion the $5,000
among such counties in proportion to each county's share of the
salary.
The amount payable under this Section is in addition to the
50% reimbursement provided for in Section 3-40, but in no event
shall the total paid under this Section and the reimbursement
under Section 3-40 exceed the compensation of the supervisor of
assessments.
(Source: P.A. 80-366; 88-455.)
(35 ILCS 200/3-40)
Sec. 3-40. Compensation of supervisors of assessments.
(a) A supervisor of assessments shall receive annual
compensation in an amount fixed by the county board subject to
the following minimum amounts:
In counties with less than 14,000 inhabitants, not less
than $7,500;
In counties with 14,000 or more but less than 30,000
inhabitants, not less than $8,000;
In counties with 30,000 or more but less than 60,000
inhabitants, not less than $9,000;
In counties with 60,000 or more but less than 100,000
inhabitants, not less than $10,000;

In counties with 100,000 or more but less than 200,000
inhabitants, not less than $11,500;
In counties with 200,000 or more but less than 300,000
inhabitants, not less than $13,000;
In counties with 300,000 or more but less than
1,000,000 inhabitants, not less than $15,000.
For purposes of this subsection, the number of inhabitants
shall be determined by the latest Federal decennial or special
census of the county.
(b) Elected supervisors of assessments who began a term of
office before December 1, 1990 shall be compensated at the rate
of their base salary. "Base salary" is the compensation paid
for their position before July 1, 1989.
(c) Elected supervisors of assessments beginning a term of
office on or after December 1, 1990 shall, beginning December
1, 1993, receive their base salary plus at least 12% of base
salary.
Any supervisor of assessments who has been presented a
Certified Assessing Evaluator Certificate by the International
Association of Assessing Officers shall receive an additional
compensation of $500 per year to be paid out of funds
appropriated to the Department from the Personal Property Tax
Replacement Fund.
The salary set by the county board shall be paid in equal
monthly installments out of the treasury of the county in which
he or she is appointed or elected. If the Department has

determined that the total assessed value of property in a
county, as equalized by the supervisor of assessments under
Section 9-210, is between 31 1/3% and 35 1/3% of the total fair
cash value of property in the county, subject to appropriation,
the Department State of Illinois shall reimburse the county
monthly from the Personal Property Tax Replacement Fund State
treasury 50% of the amount of salary the county paid to the
officer for the preceding month.
The county board shall provide necessary office space for
the officer and pay all necessary expenses of the office out of
the county treasury.
Each supervisor of assessments may, with the advice and
consent of the county board, appoint necessary deputies and
clerks, their compensation to be fixed by the county board and
paid by the county.
(Source: P.A. 86-482; 86-1475; 88-455.)
(35 ILCS 200/4-10)
Sec. 4-10. Compensation for Certified Illinois Assessing
Officers. Subject to the requirements for continued training,
any supervisor of assessments, assessor, deputy assessor or
member of a board of review in any county who has earned a
Certified Illinois Assessing Officers Certificate from the
Illinois Property Assessment Institute shall receive from the
State, out of funds appropriated to the Department from the
Personal Property Tax Replacement Fund, additional

compensation of $500 per year.
To receive a Certified Illinois Assessing Officer
certificate, a person shall complete successfully and pass
examinations on a basic course in assessment practice approved
by the Department and conducted by the Institute and additional
courses totaling not less than 60 class hours that are
designated and approved by the Department, on the cost, market
and income approaches to value, mass appraisal techniques, and
property tax administration.
To continue to be eligible for the additional compensation,
a Certified Illinois Assessing Officer must complete
successfully a minimum of 15 class hours requiring a written
examination, and the equivalent of one seminar course of 15
class hours which does not require a written examination, in
each year for which additional compensation is sought after
receipt of the certificate. The Department shall designate and
approve courses acceptable for additional training, including
courses in business and computer techniques, and class hours
applicable to each course. The Department shall specify
procedures for certifying the completion of the additional
training.
The courses and training shall be conducted annually at
various convenient locations throughout the State. At least one
course shall be conducted annually in each county with more
than 400,000 inhabitants.
(Source: P.A. 88-455; 89-126, eff. 7-11-95; 89-671, eff.

8-14-96.)
(35 ILCS 200/4-15)
Sec. 4-15. Compensation of local assessment officers
holding other designations. Any assessor, deputy assessor or
member of a board of review who has been awarded a Certified
Assessment Evaluator certificate by the International
Association of Assessing Officers shall receive an additional
compensation of $500 per year from funds appropriated to the
Department from the Personal Property Tax Replacement Fund.
Any assessor, deputy assessor or member of a board of
review who has been awarded a Residential Evaluation
Specialist, Assessment Administration Specialist, or Cadastral
Mapping Specialist certificate by the International
Association of Assessing Officers, but who has not been awarded
a Certified Assessment Evaluator certificate, shall receive
additional compensation of $250 per year from funds
appropriated to the Department from the Personal Property Tax
Replacement Fund. If any assessor, deputy assessor, or member
of a board of review has been awarded more than one
certificate, but has not been awarded a Certified Assessment
Evaluator certificate, the maximum additional compensation
shall be $250.
To continue to qualify for the additional compensation
after receipt of a certificate, any assessor, deputy assessor
or member of a board of review must, each year that additional

compensation is sought, complete successfully a minimum of 15
class hours requiring a written examination, and the equivalent
of one seminar course of 15 class hours which does not require
a written examination.
(Source: P.A. 91-436, eff. 8-6-99.)
(35 ILCS 200/4-20)
Sec. 4-20. Additional compensation based on performance.
Any assessor in counties with less than 3,000,000 but more than
50,000 inhabitants each year may petition the Department to
receive additional compensation based on performance. To
receive additional compensation, the official's assessment
jurisdiction must meet the following criteria:
(1) the median level of assessment must be no more than
35 1/3% and no less than 31 1/3% of fair cash value of
property in his or her assessment jurisdiction; and
(2) the coefficient of dispersion must not be greater
than 15%.
For purposes of this Section, "coefficient of dispersion" means
the average deviation of all assessments from the median level.
For purposes of this Section, the number of inhabitants shall
be determined by the latest federal decennial census. When the
most recent census shows an increase in inhabitants to over
50,000 or a decrease to 50,000 or fewer, then the assessment
year used to compute the coefficient of dispersion and the most
recent year of the 3-year average level of assessments is the

year that determines qualification for additional
compensation. The Department will promulgate rules and
regulations to determine whether an assessor meets these
criteria.
Any assessor in a county of 50,000 or fewer inhabitants may
petition the Department for consideration to receive
additional compensation each year based on performance. In
order to receive the additional compensation, the assessments
in the official's assessment jurisdiction must meet the
following criteria: (i) the median level of assessments must be
no more than 35 1/3% and no less than 31 1/3% of fair cash value
of property in his or her assessment jurisdiction; and (ii) the
coefficient of dispersion must not be greater than 40% in 1994,
38% in 1995, 36% in 1996, 34% in 1997, 32% in 1998, and 30% in
1999 and every year thereafter.
Real estate transfer declarations used by the Department in
annual sales-assessment ratio studies will be used to evaluate
applications for additional compensation. The Department will
audit other property to determine if the sales-assessment ratio
study data is representative of the assessment jurisdiction. If
the ratio study is found not representative, appraisals and
other information may be utilized. If the ratio study is
representative, upon certification by the Department, the
assessor shall receive additional compensation of $3,000 for
that year, to be paid out of funds appropriated to the
Department from the Personal Property Tax Replacement Fund.

As used in this Section, "assessor" means any township or
multi-township assessor, or supervisor of assessments.
(Source: P.A. 93-643, eff. 6-1-04.)
Section 20-10. The Counties Code is amended by changing
Sections 3-4007, 3-10007, 4-2001, 4-3001, 4-6001, 4-6002,
4-6003, and 4-8002 as follows:
(55 ILCS 5/3-4007) (from Ch. 34, par. 3-4007)
Sec. 3-4007. Compensation.
(a) The public defender shall be paid out of the county
treasury, and, subject to appropriation, shall be paid by the
Department of Revenue out of the Personal Property Tax
Replacement Fund or the General Revenue Fund State treasury as
provided in subsection (b), as the sole compensation for his or
her services a salary in an amount fixed by the County Board.
When a Public Defender in a county of 30,000 or more population
is receiving not less than 90% of the compensation of the
State's Attorney of such county, that Public Defender shall not
engage in the private practice of law.
(b) The State treasury must pay 66 2/3% of the public
defender's annual salary. If the public defender is employed
full-time in that capacity, his or her salary must be at least
90% of that county's State's attorney's annual compensation.
Subject to appropriation, these These amounts furnished by the
State shall be payable monthly by from the Department of

Revenue out of the Personal Property Tax Replacement Fund or
the General Revenue Fund State treasury to the county in which
each Public Defender is employed.
(c) In cases where 2 or more adjoining counties have joined
to form a common office of Public Defender, the salary of the
Public Defender shall be set and paid as provided by a joint
resolution of the various county boards involved.
(Source: P.A. 92-508, eff. 7-1-02.)
(55 ILCS 5/3-10007) (from Ch. 34, par. 3-10007)
Sec. 3-10007. Annual stipend. In addition to all other
compensation provided by law, every elected county treasurer,
for additional duties mandated by State law, shall receive an
annual stipend of (i) $5,000 if his or her term begins before
December 1, 1998, (ii) $5,500 after December 1, 1998 and $6,500
after December 1, 1999 if his or her term begins on or after
December 1, 1998 but before December 1, 2000, and (iii) $6,500
if his or her term begins December 1, 2000 or thereafter, to be
annually appropriated from the Personal Property Tax
Replacement General Revenue Fund by the General Assembly to the
Department of Revenue which shall distribute the awards in
annual lump sum payments to every elected county treasurer.
This annual stipend shall not affect any other compensation
provided by law to be paid to elected county treasurers. No
county board may reduce or otherwise impair the compensation
payable from county funds to an elected county treasurer if

such reduction or impairment is the result of his receiving an
annual stipend under this Section.
(Source: P.A. 90-713, eff. 12-1-98.)
(55 ILCS 5/4-2001) (from Ch. 34, par. 4-2001)
Sec. 4-2001. State's attorney salaries.
(a) There shall be allowed to the several state's attorneys
in this State, except the state's attorney of Cook County, the
following annual salary:
(1) Subject to paragraph (5), to each state's attorney
in counties containing less than 10,000 inhabitants,
$40,500 until December 31, 1988, $45,500 until June 30,
1994, and $55,500 thereafter or as set by the Compensation
Review Board, whichever is greater.
(2) Subject to paragraph (5), to each state's attorney
in counties containing 10,000 or more inhabitants but less
than 20,000 inhabitants, $46,500 until December 31, 1988,
$61,500 until June 30, 1994, and $71,500 thereafter or as
set by the Compensation Review Board, whichever is greater.
(3) Subject to paragraph (5), to each state's attorney
in counties containing 20,000 or more but less than 30,000
inhabitants, $51,000 until December 31, 1988, $65,000
until June 30, 1994, and $75,000 thereafter or as set by
the Compensation Review Board, whichever is greater.
(4) To each state's attorney in counties of 30,000 or
more inhabitants, $65,500 until December 31, 1988, $80,000

until June 30, 1994, and $96,837 thereafter or as set by
the Compensation Review Board, whichever is greater.
(5) Effective December 1, 2000, to each state's
attorney in counties containing fewer than 30,000
inhabitants, the same salary plus any cost of living
adjustments as authorized by the Compensation Review Board
to take effect after January 1, 1999, for state's attorneys
in counties containing 20,000 or more but fewer than 30,000
inhabitants, or as set by the Compensation Review Board
whichever is greater.
The State shall furnish 66 2/3% of the total annual
compensation to be paid to each state's attorney in Illinois
based on the salary in effect on December 31, 1988, and 100% of
the increases in salary taking effect after December 31, 1988.
Subject to appropriation, said Said amounts furnished by
the State shall be payable monthly by from the Department of
Revenue out of the Personal Property Tax Replacement Fund or
the General Revenue Fund state treasury to the county in which
each state's attorney is elected.
Each county shall be required to furnish 33 1/3% of the
total annual compensation to be paid to each state's attorney
in Illinois based on the salary in effect on December 31, 1988.
Within 90 days after the effective date of this amendatory
Act of the 96th General Assembly, the county board of any
county with a population between 15,000 and 50,000 by
resolution or ordinance may increase the amount of compensation

to be paid to each eligible state's attorney in their county in
the form of a longevity stipend which shall be added to and
become part of the salary of the state's attorney for that
year. To be eligible, the state's attorney must have served in
the elected position for at least 20 continuous years and elect
to participate in a program for an alternative annuity for
county officers and make the required additional optional
contributions as authorized by P.A. 90-32.
(b) Effective December 1, 2000, no state's attorney may
engage in the private practice of law. However, until November
30, 2000, (i) the state's attorneys in counties containing
fewer than 10,000 inhabitants may engage in the practice of
law, and (ii) in any county between 10,000 and 30,000
inhabitants or in any county containing 30,000 or more
inhabitants which reached that population between 1970 and
December 31, 1981, the state's attorney may declare his or her
intention to engage in the private practice of law, and may do
so through no later than November 30, 2000, by filing a written
declaration of intent to engage in the private practice of law
with the county clerk. The declaration of intention shall be
irrevocable during the remainder of the term of office. The
declaration shall be filed with the county clerk within 30 days
of certification of election or appointment, or within 60 days
of March 15, 1989, whichever is later. In that event the annual
salary of such state's attorney shall be as follows:
(1) In counties containing 10,000 or more inhabitants

but less than 20,000 inhabitants, $46,500 until December
31, 1988, $51,500 until June 30, 1994, and $61,500
thereafter or as set by the Compensation Review Board,
whichever is greater. The State shall furnish 100% of the
increases taking effect after December 31, 1988.
(2) In counties containing 20,000 or more inhabitants
but less than 30,000 inhabitants, and in counties
containing 30,000 or more inhabitants which reached said
population between 1970 and December 31, 1981, $51,500
until December 31, 1988, $56,000 until June 30, 1994, and
$65,000 thereafter or as set by the Compensation Review
Board, whichever is greater. The State shall furnish 100%
of the increases taking effect after December 31, 1988.
(c) In counties where a state mental health institution, as
hereinafter defined, is located, one assistant state's
attorney shall, subject to appropriation, receive for his
services, payable monthly by from the Department of Revenue out
of the Personal Property Tax Replacement Fund or the General
Revenue Fund state treasury to the county in which he is
appointed, the following:
(1) To each assistant state's attorney in counties
containing less than 10,000 inhabitants, the sum of $2,500
per annum;
(2) To each assistant state's attorney in counties
containing not less than 10,000 inhabitants and not more
than 20,000 inhabitants, the sum of $3,500 per annum;

(3) To each assistant state's attorney in counties
containing not less than 20,000 inhabitants and not more
than 30,000 inhabitants, the sum of $4,000 per annum;
(4) To each assistant state's attorney in counties
containing not less than 30,000 inhabitants and not more
than 40,000 inhabitants, the sum of $4,500 per annum;
(5) To each assistant state's attorney in counties
containing not less than 40,000 inhabitants and not more
than 70,000 inhabitants, the sum of $5,000 per annum;
(6) To each assistant state's attorney in counties
containing not less than 70,000 inhabitants and not more
than 1,000,000 inhabitants, the sum of $6,000 per annum.
(d) The population of all counties for the purpose of
fixing salaries as herein provided shall be based upon the last
Federal census immediately previous to the appointment of an
assistant state's attorney in each county.
(e) At the request of the county governing authority, in
counties where one or more state correctional institutions, as
hereinafter defined, are located, one or more assistant state's
attorneys shall, subject to appropriation, receive for their
services, provided that such services are performed in
connection with the state correctional institution, payable
monthly by from the Department of Revenue out of the Personal
Property Tax Replacement Fund or the General Revenue Fund state
treasury to the county in which they are appointed, the
following:

(1) $22,000 for each assistant state's attorney in
counties with one or more State correctional institutions
with a total average daily inmate population in excess of
2,000, on the basis of 2 assistant state's attorneys when
the total average daily inmate population exceeds 2,000 but
is less than 4,000; and 3 assistant state's attorneys when
such population exceeds 4,000; with reimbursement to be
based on actual services rendered.
(2) $15,000 per year for one assistant state's attorney
in counties having one or more correctional institutions
with a total average daily inmate population of between 750
and 2,000 inmates, with reimbursement to be based on actual
services rendered.
(3) A maximum of $12,000 per year for one assistant
state's attorney in counties having less than 750 inmates,
with reimbursement to be based on actual services rendered.
Upon application of the county governing authority and
certification of the State's Attorney, the Director of
Corrections may, in his discretion and subject to
appropriation, increase the amount of salary reimbursement
to a county in the event special circumstances require the
county to incur extraordinary salary expenditures as a
result of services performed in connection with State
correctional institutions in that county.
In determining whether or not to increase the amount of
salary reimbursement, the Director shall consider, among other

matters:
(1) the nature of the services rendered;
(2) the results or dispositions obtained;
(3) whether or not the county was required to employ
additional attorney personnel as a direct result of the
services actually rendered in connection with a particular
service to a State correctional institution.
(f) In counties where a State senior institution of higher
education is located, the assistant state's attorneys
specified by this Section shall, subject to appropriation,
receive for their services, payable monthly by from the
Department of Revenue out of the Personal Property Tax
Replacement Fund or the General Revenue Fund State treasury to
the county in which appointed, the following:
(1) $14,000 per year each for employment on a full time
basis for 2 assistant state's attorneys in counties having
a State university or State universities with combined full
time enrollment of more than 15,000 students.
(2) $7,200 per year for one assistant state's attorney
with no limitation on other practice in counties having a
State university or State universities with combined full
time enrollment of 10,000 to 15,000 students.
(3) $4,000 per year for one assistant state's attorney
with no limitation on other practice in counties having a
State university or State universities with combined full
time enrollment of less than 10,000 students.

Such salaries shall be paid to the state's attorney and the
assistant state's attorney in equal monthly installments by
such county out of the county treasury provided that, subject
to appropriation, the Department of Revenue State of Illinois
shall reimburse each county monthly, out of the Personal
Property Tax Replacement Fund or the General Revenue Fund, from
the state treasury the amount of such salary. This Section
shall not prevent the payment of such additional compensation
to the state's attorney or assistant state's attorney of any
county, out of the treasury of that county as may be provided
by law.
(g) For purposes of this Section, "State mental health
institution" means any institution under the jurisdiction of
the Department of Human Services that is listed in Section 4 of
the Mental Health and Developmental Disabilities
Administrative Act.
For purposes of this Section, "State correctional
institution" means any facility of the Department of
Corrections including adult facilities, juvenile facilities,
pre-release centers, community correction centers, and work
camps.
For purposes of this Section, "State university" means the
University of Illinois, Southern Illinois University, Chicago
State University, Eastern Illinois University, Governors State
University, Illinois State University, Northeastern Illinois
University, Northern Illinois University, Western Illinois

University, and any public community college which has
established a program of interinstitutional cooperation with
one of the foregoing institutions whereby a student, after
earning an associate degree from the community college, pursues
a course of study at the community college campus leading to a
baccalaureate degree from the foregoing institution (also
known as a "2 Plus 2" degree program).
(h) A number of assistant state's attorneys shall be
appointed in each county that chooses to participate, as
provided in this subsection, for the prosecution of
alcohol-related traffic offenses. Each county shall receive
monthly a subsidy for payment of the salaries and benefits of
these assistant state's attorneys from State funds
appropriated to the Department of Revenue out of the Personal
Property Tax Replacement Fund or the General Revenue Fund
county for that purpose. The amounts of subsidies provided by
this subsection shall be adjusted for inflation each July 1
using the Consumer Price Index of the Bureau of Labor
Statistics of the U.S. Department of Labor.
When a county chooses to participate in the subsidy program
described in this subsection (h), the number of assistant
state's attorneys who are prosecuting alcohol-related traffic
offenses must increase according to the subsidy provided in
this subsection. These appointed assistant state's attorneys
shall be in addition to any other assistant state's attorneys
assigned to those cases on the effective date of this

amendatory Act of the 91st General Assembly, and may not
replace those assistant state's attorneys. In counties where
the state's attorney is the sole prosecutor, this subsidy shall
be used to provide an assistant state's attorney to prosecute
alcohol-related traffic offenses along with the state's
attorney. In counties where the state's attorney is the sole
prosecutor, and in counties where a judge presides over cases
involving a variety of misdemeanors, including alcohol-related
traffic matters, assistant state's attorneys appointed and
subsidized by this subsection (h) may also prosecute the
different misdemeanor cases at the direction of the state's
attorney.
Assistant state's attorneys shall be appointed under this
subsection in the following number and counties shall receive
the following annual subsidies:
(1) In counties with fewer than 30,000 inhabitants, one
at $35,000.
(2) In counties with 30,000 or more but fewer than
100,000 inhabitants, one at $45,000.
(3) In counties with 100,000 or more but fewer than
300,000 inhabitants, 2 at $45,000 each.
(4) In counties, other than Cook County, with 300,000
or more inhabitants, 4 at $50,000 each.
The amounts appropriated under this Section must be
segregated by population classification and disbursed monthly.
If in any year the amount appropriated for the purposes of

this subsection (h) is insufficient to pay all of the subsidies
specified in this subsection, the amount appropriated shall
first be prorated by the population classifications of this
subsection (h) and then among the counties choosing to
participate within each of those classifications. If any of the
appropriated moneys for each population classification remain
at the end of a fiscal year, the remainder of the moneys may be
allocated to participating counties that were not fully funded
during the course of the year. Nothing in this subsection
prohibits 2 or more State's attorneys from combining their
subsidies to appoint a joint assistant State's attorney to
prosecute alcohol-related traffic offenses in multiple
counties. Nothing in this subsection prohibits a State's
attorney from appointing an assistant State's attorney by
contract or otherwise.
(Source: P.A. 96-259, eff. 8-11-09.)
(55 ILCS 5/4-3001) (from Ch. 34, par. 4-3001)
Sec. 4-3001. State's attorney; assistants.
(a) The State's Attorney of Cook County shall be paid an
annual salary of $75,000 until December 31, 1988, $90,000 until
November 30, 1990, $100,000 until June 30, 1994, and $112,124
thereafter or as set by the Compensation Review Board,
whichever is greater.
Such sums shall be in full payment for all services
rendered by him. Until July 1, 2011, the The State shall

furnish from the State treasury 66 2/3% of such salary in
effect on December 31, 1988, and 100% of the increases in
salary taking effect after December 31, 1988. Beginning on July
1, 2011, the Department of Revenue shall furnish from State
funds appropriated to it out of the Personal Property Tax
Replacement Fund or the General Revenue Fund for that purpose
66 2/3% of such salary in effect on December 31, 1988 and 100%
of the increases in salary taking effect after December 31,
1988. , and Cook County shall furnish 33 1/3% of such salary in
effect on December 31, 1988. The State's Attorney of Cook
County may not engage in the private practice of law.
(b) If Cook County chooses to participate in the subsidy
program described in this subsection (b), 24 assistant state's
attorneys shall be appointed for the prosecution of
alcohol-related traffic offenses. Cook County shall annually
receive a subsidy for the payment of the salaries and benefits
of these assistant state's attorneys from State funds
appropriated to the Department of Revenue out of the Personal
Property Tax Replacement Fund or the General Revenue Fund for
distribution to Cook County for that purpose. The amount of the
subsidy shall equal $50,000 per assistant state's attorney
appointed under this subsection, adjusted for inflation each
July 1 using the Consumer Price Index of the Bureau of Labor
Statistics of the U.S. Department of Labor. If in any year the
amount appropriated for the purposes of this subsection (b) is
insufficient, the annual subsidy shall be reduced accordingly.

When and if Cook County chooses to participate in the
subsidy program described in this subsection (b), the number of
assistant state's attorneys who are prosecuting
alcohol-related traffic offenses must increase by 24. These
appointed assistant state's attorneys shall be in addition to
any other assistant state's attorneys assigned to those cases
on the effective date of this amendatory Act of the 91st
General Assembly, and may not replace those assistant state's
attorneys. Cook County assistant state's attorneys appointed
and subsidized by this subsection (b) may also prosecute other
types of misdemeanor cases at the direction of the Cook County
State's Attorney.
(Source: P.A. 90-375, eff. 8-14-97; 91-273, eff. 1-1-00;
91-704, eff. 7-1-00.)
(55 ILCS 5/4-6001) (from Ch. 34, par. 4-6001)
Sec. 4-6001. Officers in counties of less than 2,000,000.
(a) In all counties of less than 2,000,000 inhabitants, the
compensation of Coroners, County Treasurers, County Clerks,
Recorders and Auditors shall be determined under this Section.
The County Board in those counties shall fix the amount of the
necessary clerk hire, stationery, fuel and other expenses of
those officers. The compensation of those officers shall be
separate from the necessary clerk hire, stationery, fuel and
other expenses, and such compensation (except for coroners in
those counties with less than 2,000,000 population in which the

coroner's compensation is set in accordance with Section
4-6002) shall be fixed within the following limits:
To each such officer in counties containing less than
14,000 inhabitants, not less than $13,500 per annum.
To each such officer in counties containing 14,000 or more
inhabitants, but less than 30,000 inhabitants, not less than
$14,500 per annum.
To each such officer in counties containing 30,000 or more
inhabitants but less than 60,000 inhabitants, not less than
$15,000 per annum.
To each such officer in counties containing 60,000 or more
inhabitants but less than 100,000 inhabitants, not less than
$15,000 per annum.
To each such officer in counties containing 100,000 or more
inhabitants but less than 200,000 inhabitants, not less than
$16,500 per annum.
To each such officer in counties containing 200,000 or more
inhabitants but less than 300,000 inhabitants, not less than
$18,000 per annum.
To each such officer in counties containing 300,000 or more
inhabitants but less than 2,000,000 inhabitants, not less than
$20,000 per annum.
(b) Those officers beginning a term of office before
December 1, 1990 shall be compensated at the rate of their base
salary. "Base salary" is the compensation paid for each of
those offices, respectively, before July 1, 1989.

(c) Those officers beginning a term of office on or after
December 1, 1990 shall be compensated as follows:
(1) Beginning December 1, 1990, base salary plus at
least 3% of base salary.
(2) Beginning December 1, 1991, base salary plus at
least 6% of base salary.
(3) Beginning December 1, 1992, base salary plus at
least 9% of base salary.
(4) Beginning December 1, 1993, base salary plus at
least 12% of base salary.
(d) In addition to but separate and apart from the
compensation provided in this Section, the county clerk of each
county, the recorder of each county, and the chief clerk of
each county board of election commissioners shall receive an
award as follows:
(1) $4,500 per year after January 1, 1998;
(2) $5,500 per year after January 1, 1999; and
(3) $6,500 per year after January 1, 2000.
The total amount required for such awards each year shall be
appropriated by the General Assembly to the State Board of
Elections which shall distribute the awards in annual lump sum
payments to the several county clerks, recorders, and chief
election clerks. Beginning December 1, 1990, this annual award,
and any other award or stipend paid out of State funds to
county officers, shall not affect any other compensation
provided by law to be paid to county officers.

(e) Beginning December 1, 1990, no county board may reduce
or otherwise impair the compensation payable from county funds
to a county officer if the reduction or impairment is the
result of the county officer receiving an award or stipend
payable from State funds.
(f) The compensation, necessary clerk hire, stationery,
fuel and other expenses of the county auditor, as fixed by the
county board, shall be paid by the county.
(g) The population of all counties for the purpose of
fixing compensation, as herein provided, shall be based upon
the last Federal census immediately previous to the election of
the officer in question in each county.
(h) With respect to an auditor who takes office on or after
the effective date of this amendatory Act of the 95th General
Assembly, the auditor shall receive an annual stipend of $6,500
per year. The General Assembly shall appropriate the total
amount required for the stipend each year from the Personal
Property Tax Replacement Fund to the Department of Revenue, and
the Department of Revenue shall distribute the awards in an
annual lump sum payment to each county auditor. The stipend
shall be in addition to, but separate and apart from, the
compensation provided in this Section. No county board may
reduce or otherwise impair the compensation payable from county
funds to the auditor if the reduction or impairment is the
result of the auditor receiving an award or stipend pursuant to
this subsection.

(Source: P.A. 95-782, eff. 8-5-08.)
(55 ILCS 5/4-6002) (from Ch. 34, par. 4-6002)
Sec. 4-6002. Coroners in counties of less than 2,000,000.
(a) The County Board, in all counties of less than
2,000,000 inhabitants, shall fix the compensation of Coroners
within the limitations fixed by this Division, and shall
appropriate for their necessary clerk hire, stationery, fuel,
supplies, and other expenses. The compensation of the Coroner
shall be fixed separately from his necessary clerk hire,
stationery, fuel and other expenses, and such compensation
shall be fixed within the following limits:
To each Coroner in counties containing less than 5,000
inhabitants, not less than $4,500 per annum.
To each Coroner in counties containing 5,000 or more
inhabitants but less than 14,000 inhabitants, not less than
$6,000 per annum.
To each Coroner in counties containing 14,000 or more
inhabitants, but less than 30,000 inhabitants, not less than
$9,000 per annum.
To each Coroner in counties containing 30,000 or more
inhabitants, but less than 60,000 inhabitants, not less than
$14,000 per annum.
To each Coroner in counties containing 60,000 or more
inhabitants, but less than 100,000 inhabitants, not less than
$15,000 per annum.

To each Coroner in counties containing 100,000 or more
inhabitants, but less than 200,000 inhabitants, not less than
$16,500 per annum.
To each Coroner in counties containing 200,000 or more
inhabitants, but less than 300,000 inhabitants, not less than
$18,000 per annum.
To each Coroner in counties containing 300,000 or more
inhabitants, but less than 2,000,000 inhabitants, not less than
$20,000 per annum.
The population of all counties for the purpose of fixing
compensation, as herein provided, shall be based upon the last
Federal census immediately previous to the election of the
Coroner in question in each county. This Section does not apply
to a county which has abolished the elective office of coroner.
(b) Those coroners beginning a term of office on or after
December 1, 1990 shall be compensated as follows:
(1) Beginning December 1, 1990, base salary plus at
least 3% of base salary.
(2) Beginning December 1, 1991, base salary plus at
least 6% of base salary.
(3) Beginning December 1, 1992, base salary plus at
least 9% of base salary.
(4) Beginning December 1, 1993, base salary plus at
least 12% of base salary.
"Base salary", as used in this subsection (b), means the
salary in effect before July 1, 1989.

(c) In addition to, but separate and apart from, the
compensation provided in this Section, subject to
appropriation, the coroner of each county shall receive an
annual stipend of $6,500 to be paid by the Illinois Department
of Revenue out of the Personal Property Tax Replacement Fund
State if his or her term begins on or after December 1, 2000.
(Source: P.A. 91-908, eff. 7-7-00.)
(55 ILCS 5/4-6003) (from Ch. 34, par. 4-6003)
Sec. 4-6003. Compensation of sheriffs for certain expenses
in counties of less than 2,000,000.
(a) The County Board, in all counties of less than
2,000,000 inhabitants, shall fix the compensation of sheriffs,
with the amount of their necessary clerk hire, stationery, fuel
and other expenses. The county shall supply the sheriff with
all necessary uniforms, guns and ammunition. The compensation
of each such officer shall be fixed separately from his
necessary clerk hire, stationery, fuel and other expenses.
Beginning immediately, no county with a population under
2,000,000 may reduce the rate of compensation of its sheriff
below the rate of compensation that it was actually paying to
its sheriff on January 1, 2002 or the effective date of this
amendatory Act of the 92nd General Assembly, whichever is
greater.
(b) In addition to the requirement of subsection (a), the
rate of compensation payable to the sheriff by the county shall

not be less than the following:
To each such sheriff in counties containing less than
10,000 inhabitants, not less than $27,000 per annum.
To each such sheriff in counties containing 10,000 or more
inhabitants but less than 20,000 inhabitants, not less than
$31,000 per annum.
To each such sheriff in counties containing 20,000 or more
inhabitants but less than 30,000 inhabitants, not less than
$34,000 per annum.
To each such sheriff in counties containing 30,000 or more
inhabitants but less than 60,000 inhabitants, not less than
$37,000 per annum.
To each such sheriff in counties containing 60,000 or more
inhabitants but less than 100,000 inhabitants, not less than
$40,000 per annum.
To each such sheriff in counties containing 100,000 or more
inhabitants but less than 2,000,000 inhabitants, not less than
$43,000 per annum.
The population of each county for the purpose of fixing
compensation as herein provided, shall be based upon the last
federal census immediately previous to the election of the
sheriff in question in such county.
(c) (Blank).
(d) In addition to the salary provided for in subsections
(a), (b), and (c), beginning December 1, 1998, subject to
appropriation, each sheriff, for his or her additional duties

imposed by other statutes or laws, shall receive an annual
stipend to be paid by the Illinois Department of Revenue out of
the Personal Property Tax Replacement Fund State in the amount
of $6,500.
(e) No county board may reduce or otherwise impair the
compensation payable from county funds to a sheriff if the
reduction or impairment is the result of the sheriff receiving
an award or stipend payable from State funds.
(Source: P.A. 92-616, eff. 7-8-02.)
(55 ILCS 5/4-8002) (from Ch. 34, par. 4-8002)
Sec. 4-8002. Additional compensation of sheriff and
recorder.
(a) In addition to any salary otherwise provided by law,
beginning December 1, 1998, subject to appropriation, the
sheriff of Cook County for his or her additional duties imposed
by other statutes or laws shall receive an annual stipend to be
paid by the Illinois Department of Revenue out of the Personal
Property Tax Replacement Fund State in the amount of $6,500.
The county board shall not reduce or otherwise impair the
compensation payable from county funds to the sheriff if the
reduction or impairment is the result of the sheriff receiving
a stipend payable from State funds.
(b) In addition to any salary otherwise provided by law,
beginning December 1, 2000, subject to appropriation, the
recorder of deeds of Cook County for his or her additional

duties imposed by law shall receive an annual stipend to be
paid by the Illinois Department of Revenue out of the Personal
Property Tax Replacement Fund State in an amount equal to the
stipend paid to each recorder in other counties under
subsection (d) of Section 4-6001 of this Code. The county board
may not reduce or otherwise impair the compensation payable
from county funds to the recorder of deeds if the reduction or
impairment is the result of the recorder of deeds receiving a
stipend payable from State funds.
(Source: P.A. 90-713, eff. 12-1-98; 91-908, eff. 7-7-00.)
ARTICLE 97. SEVERABILITY
Section 97-97. Severability. The provisions of this Act are
severable under Section 1.31 of the Statute on Statutes.
ARTICLE 99. EFFECTIVE DATE