Bill Text: IL SB1720 | 2021-2022 | 102nd General Assembly | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Establishes the Second FY 2023 Budget Implementation Act. Creates the Warehouse Safety Standards Task Force Act to study warehouse safety standards. Amends the State Employees Group Insurance Act of 1971. Provides that universities that have employees who are totally compensated out of specific funds or sources are exempt from submitting certain contributions under the Act. Provides that the Department of Central Management Services may conduct a post-payment review of university reimbursements to assess or address any discrepancies. Provides that the Illinois Toll Highway Authority shall contribute, for a specified class of Authority employees, an amount determined by the Director of the Department of Central Management Services to represent the average employer's share of the cost of retiree coverage per participating employee in the State Employees Group Insurance Program. Amends the Children and Family Services Act. Requires the Department of Children and Family Services to seek federal reimbursements under Title IV-E of the Social Security Act for administrative costs associated with the provision of independent legal representation to foster children, and children who qualify for foster care, and their parents. Requires any federal reimbursements the Department receives for the purposes of the amendatory Act to be deposited into the Due Process for Youth and Families Fund. Provides that, subject to appropriation, moneys in the Fund shall be disbursed for fees and costs incurred by law practitioners and organizations that provide services as a child's lawyer or a respondent's lawyer as those terms are defined under the amendatory Act. Provides that units of local government and public and private agencies may apply for and receive federal or State funds from the Department in accordance with the purposes of the amendatory Act. Amends the State Finance Act. Creates the Due Process for Youth and Families Fund as a special fund in the State treasury. Provides that all receipts from federal financial participation in the Foster Care and Adoption Services program under Title IV-E of the federal Social Security Act, including receipts for related indirect costs, shall be deposited into the DCFS Children's Services Fund or the Due Process for Youth and Families Fund as provided in Section 45 of the Children and Family Services Act. Amends the State Finance Act. Creates the Hate Crimes and Bias Incident Prevention and Response Fund as a special fund in the State treasury. Specifies that moneys in the Hate Crimes and Bias Incident Prevention and Response Fund shall be used by the Department of Human Rights, in its capacity as administrator and fiscal agent for the Commission on Discrimination and Hate Crimes, for operational and administrative expenditures related to, as well as the award of grants that support the eradication of, hate crimes and bias incidents. Grants rulemaking powers to the Department. Amends the Illinois Administrative Procedure Act to authorize the Department to adopt emergency rules. Further amends the State Finance Act. Provides that the Department of Human Services shall make grants to Ronald McDonald House Charities from appropriations to the Department from the Ronald McDonald Charities Fund. Repeals a provision that provided for a transfer of funds from the Statewide 9-1-1 Fund to the Statewide 9-8-8 Trust Fund. Provides for transfers from the General Revenue Fund to the Budget stabilization Fund, the Large Business Attraction Fund, and the Disaster Response and Recovery Fund. Increases the cap on the Budget Stabilization Fund from 5% to 7.5% of total general funds estimated for the fiscal year. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Directs the Department of Commerce and Economic Opportunity to establish a program to award grants to local chambers of commerce. Amends the Illinois Lottery Law. Makes changes concerning the distribution of proceeds of lottery sales. Amends the Illinois Procurement Code. Provides that, if and only if House Bill 4285 of the 102nd General Assembly becomes law, then the small purchase limit in the Code is reduced from $250,000 to $100,000. Amends the Illinois Police Training Act. Authorizes the Illinois Law Enforcement Training Standards Board to make grants, subject to appropriation, to units of local government and public institutions of higher education for the purposes of hiring and retaining law enforcement officers. Amends the Liquor Control Act of 1934. Authorizes the Liquor Control Commission to expend sums for the purchase of evidence. Amends the Illinois Human Rights Act. Grants the Department of Human Rights the power to design grant programs and award grants to eligible recipients. Amends the State Officials and Employees Ethics Act. Provides that, for terms of office beginning on or after July 1, 2023, each Executive Inspector General shall receive, on July 1 of each year, beginning on July 1, 2024, an increase in salary based on a cost of living adjustment as authorized by Senate Joint Resolution 192 of the 86th General Assembly. Amends the Firearm Owners Identification Card Act. Provides that, beginning July 1, 2023, members of the Firearm Owner's Identification Card Review Board are to be compensated from appropriations provided to the Comptroller for that purpose. Amends the Civil Administrative Code of Illinois, the Electric Vehicle Act, the Illinois Lottery Law, the Military Code of Illinois, the State Fire Marshal Act, the Illinois Emergency Management Agency Act, the Environmental Protection Act, the Reimagine Public Safety Act, the Illinois Power Agency Act, and the Commission on Equity and Inclusion Act. Provides, in those Acts, salary adjustments and annual increases for various State officials whose terms of office begin on or after January 16, 2023. Further provides, in the Commission on Equity and Inclusion Act, that the Governor shall appoint an Executive Director for the Commission on Equity and Inclusion who may carry out certain delegated responsibilities and employ and determine the compensation of Commission staff. Amends the Salaries Act. Increases the salaries of executive branch officials. Amends the General Assembly Compensation Act. Increases the compensation of General Assembly members beginning in the 103rd General Assembly. Authorizes each chamber of the General Assembly to have additional officers under certain circumstances. Makes other changes. Effective immediately, except that some provisions take effect upon becoming law or on the date House Bill 4285 of the 102nd General Assembly takes effect, whichever is later, and some provisions take effect July 1, 2024.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Passed) 2023-01-09 - Effective Date January 9, 2023; ; Some provisions effective on the date House Bill 4285 takes effect; some provisions effective 7-1-24. [SB1720 Detail]
Download: Illinois-2021-SB1720-Engrossed.html
Bill Title: Establishes the Second FY 2023 Budget Implementation Act. Creates the Warehouse Safety Standards Task Force Act to study warehouse safety standards. Amends the State Employees Group Insurance Act of 1971. Provides that universities that have employees who are totally compensated out of specific funds or sources are exempt from submitting certain contributions under the Act. Provides that the Department of Central Management Services may conduct a post-payment review of university reimbursements to assess or address any discrepancies. Provides that the Illinois Toll Highway Authority shall contribute, for a specified class of Authority employees, an amount determined by the Director of the Department of Central Management Services to represent the average employer's share of the cost of retiree coverage per participating employee in the State Employees Group Insurance Program. Amends the Children and Family Services Act. Requires the Department of Children and Family Services to seek federal reimbursements under Title IV-E of the Social Security Act for administrative costs associated with the provision of independent legal representation to foster children, and children who qualify for foster care, and their parents. Requires any federal reimbursements the Department receives for the purposes of the amendatory Act to be deposited into the Due Process for Youth and Families Fund. Provides that, subject to appropriation, moneys in the Fund shall be disbursed for fees and costs incurred by law practitioners and organizations that provide services as a child's lawyer or a respondent's lawyer as those terms are defined under the amendatory Act. Provides that units of local government and public and private agencies may apply for and receive federal or State funds from the Department in accordance with the purposes of the amendatory Act. Amends the State Finance Act. Creates the Due Process for Youth and Families Fund as a special fund in the State treasury. Provides that all receipts from federal financial participation in the Foster Care and Adoption Services program under Title IV-E of the federal Social Security Act, including receipts for related indirect costs, shall be deposited into the DCFS Children's Services Fund or the Due Process for Youth and Families Fund as provided in Section 45 of the Children and Family Services Act. Amends the State Finance Act. Creates the Hate Crimes and Bias Incident Prevention and Response Fund as a special fund in the State treasury. Specifies that moneys in the Hate Crimes and Bias Incident Prevention and Response Fund shall be used by the Department of Human Rights, in its capacity as administrator and fiscal agent for the Commission on Discrimination and Hate Crimes, for operational and administrative expenditures related to, as well as the award of grants that support the eradication of, hate crimes and bias incidents. Grants rulemaking powers to the Department. Amends the Illinois Administrative Procedure Act to authorize the Department to adopt emergency rules. Further amends the State Finance Act. Provides that the Department of Human Services shall make grants to Ronald McDonald House Charities from appropriations to the Department from the Ronald McDonald Charities Fund. Repeals a provision that provided for a transfer of funds from the Statewide 9-1-1 Fund to the Statewide 9-8-8 Trust Fund. Provides for transfers from the General Revenue Fund to the Budget stabilization Fund, the Large Business Attraction Fund, and the Disaster Response and Recovery Fund. Increases the cap on the Budget Stabilization Fund from 5% to 7.5% of total general funds estimated for the fiscal year. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Directs the Department of Commerce and Economic Opportunity to establish a program to award grants to local chambers of commerce. Amends the Illinois Lottery Law. Makes changes concerning the distribution of proceeds of lottery sales. Amends the Illinois Procurement Code. Provides that, if and only if House Bill 4285 of the 102nd General Assembly becomes law, then the small purchase limit in the Code is reduced from $250,000 to $100,000. Amends the Illinois Police Training Act. Authorizes the Illinois Law Enforcement Training Standards Board to make grants, subject to appropriation, to units of local government and public institutions of higher education for the purposes of hiring and retaining law enforcement officers. Amends the Liquor Control Act of 1934. Authorizes the Liquor Control Commission to expend sums for the purchase of evidence. Amends the Illinois Human Rights Act. Grants the Department of Human Rights the power to design grant programs and award grants to eligible recipients. Amends the State Officials and Employees Ethics Act. Provides that, for terms of office beginning on or after July 1, 2023, each Executive Inspector General shall receive, on July 1 of each year, beginning on July 1, 2024, an increase in salary based on a cost of living adjustment as authorized by Senate Joint Resolution 192 of the 86th General Assembly. Amends the Firearm Owners Identification Card Act. Provides that, beginning July 1, 2023, members of the Firearm Owner's Identification Card Review Board are to be compensated from appropriations provided to the Comptroller for that purpose. Amends the Civil Administrative Code of Illinois, the Electric Vehicle Act, the Illinois Lottery Law, the Military Code of Illinois, the State Fire Marshal Act, the Illinois Emergency Management Agency Act, the Environmental Protection Act, the Reimagine Public Safety Act, the Illinois Power Agency Act, and the Commission on Equity and Inclusion Act. Provides, in those Acts, salary adjustments and annual increases for various State officials whose terms of office begin on or after January 16, 2023. Further provides, in the Commission on Equity and Inclusion Act, that the Governor shall appoint an Executive Director for the Commission on Equity and Inclusion who may carry out certain delegated responsibilities and employ and determine the compensation of Commission staff. Amends the Salaries Act. Increases the salaries of executive branch officials. Amends the General Assembly Compensation Act. Increases the compensation of General Assembly members beginning in the 103rd General Assembly. Authorizes each chamber of the General Assembly to have additional officers under certain circumstances. Makes other changes. Effective immediately, except that some provisions take effect upon becoming law or on the date House Bill 4285 of the 102nd General Assembly takes effect, whichever is later, and some provisions take effect July 1, 2024.
Spectrum: Partisan Bill (Democrat 3-0)
Status: (Passed) 2023-01-09 - Effective Date January 9, 2023; ; Some provisions effective on the date House Bill 4285 takes effect; some provisions effective 7-1-24. [SB1720 Detail]
Download: Illinois-2021-SB1720-Engrossed.html
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1 | AN ACT concerning State government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Illinois Enterprise Zone Act is amended by | ||||||
5 | changing Section 5.5 as follows:
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6 | (20 ILCS 655/5.5)
(from Ch. 67 1/2, par. 609.1)
| ||||||
7 | Sec. 5.5. High Impact Business.
| ||||||
8 | (a) In order to respond to unique opportunities to assist | ||||||
9 | in the
encouragement, development, growth , and expansion of | ||||||
10 | the private sector through
large scale investment and | ||||||
11 | development projects, the Department is authorized
to receive | ||||||
12 | and approve applications for the designation of "High Impact
| ||||||
13 | Businesses" in Illinois subject to the following conditions:
| ||||||
14 | (1) such applications may be submitted at any time | ||||||
15 | during the year;
| ||||||
16 | (2) such business is not located, at the time of | ||||||
17 | designation, in
an enterprise zone designated pursuant to | ||||||
18 | this Act;
| ||||||
19 | (3) the business intends to do one or more of the | ||||||
20 | following:
| ||||||
21 | (A) the business intends to make a minimum | ||||||
22 | investment of
$12,000,000 which will be placed in | ||||||
23 | service in qualified property and
intends to create |
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| |||||||
1 | 500 full-time equivalent jobs at a designated location
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2 | in Illinois or intends to make a minimum investment of | ||||||
3 | $30,000,000 which
will be placed in service in | ||||||
4 | qualified property and intends to retain 1,500
| ||||||
5 | full-time retained jobs at a designated location in | ||||||
6 | Illinois.
The business must certify in writing that | ||||||
7 | the investments would not be
placed in service in | ||||||
8 | qualified property and the job creation or job
| ||||||
9 | retention would not occur without the tax credits and | ||||||
10 | exemptions set forth
in subsection (b) of this | ||||||
11 | Section. The terms "placed in service" and
"qualified | ||||||
12 | property" have the same meanings as described in | ||||||
13 | subsection (h)
of Section 201 of the Illinois Income | ||||||
14 | Tax Act; or
| ||||||
15 | (B) the business intends to establish a new | ||||||
16 | electric generating
facility at a designated location | ||||||
17 | in Illinois. "New electric generating
facility", for | ||||||
18 | purposes of this Section, means a newly-constructed
| ||||||
19 | electric
generation plant
or a newly-constructed | ||||||
20 | generation capacity expansion at an existing electric
| ||||||
21 | generation
plant, including the transmission lines and | ||||||
22 | associated
equipment that transfers electricity from | ||||||
23 | points of supply to points of
delivery, and for which | ||||||
24 | such new foundation construction commenced not sooner
| ||||||
25 | than July 1,
2001. Such facility shall be designed to | ||||||
26 | provide baseload electric
generation and shall operate |
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1 | on a continuous basis throughout the year;
and (i) | ||||||
2 | shall have an aggregate rated generating capacity of | ||||||
3 | at least 1,000
megawatts for all new units at one site | ||||||
4 | if it uses natural gas as its primary
fuel and | ||||||
5 | foundation construction of the facility is commenced | ||||||
6 | on
or before December 31, 2004, or shall have an | ||||||
7 | aggregate rated generating
capacity of at least 400 | ||||||
8 | megawatts for all new units at one site if it uses
coal | ||||||
9 | or gases derived from coal
as its primary fuel and
| ||||||
10 | shall support the creation of at least 150 new | ||||||
11 | Illinois coal mining jobs, or
(ii) shall be funded | ||||||
12 | through a federal Department of Energy grant before | ||||||
13 | December 31, 2010 and shall support the creation of | ||||||
14 | Illinois
coal-mining
jobs, or (iii) shall use coal | ||||||
15 | gasification or integrated gasification-combined cycle | ||||||
16 | units
that generate
electricity or chemicals, or both, | ||||||
17 | and shall support the creation of Illinois
coal-mining
| ||||||
18 | jobs.
The
business must certify in writing that the | ||||||
19 | investments necessary to establish
a new electric | ||||||
20 | generating facility would not be placed in service and | ||||||
21 | the
job creation in the case of a coal-fueled plant
| ||||||
22 | would not occur without the tax credits and exemptions | ||||||
23 | set forth in
subsection (b-5) of this Section. The | ||||||
24 | term "placed in service" has
the same meaning as | ||||||
25 | described in subsection
(h) of Section 201 of the | ||||||
26 | Illinois Income Tax Act; or
|
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1 | (B-5) the business intends to establish a new | ||||||
2 | gasification
facility at a designated location in | ||||||
3 | Illinois. As used in this Section, "new gasification | ||||||
4 | facility" means a newly constructed coal gasification | ||||||
5 | facility that generates chemical feedstocks or | ||||||
6 | transportation fuels derived from coal (which may | ||||||
7 | include, but are not limited to, methane, methanol, | ||||||
8 | and nitrogen fertilizer), that supports the creation | ||||||
9 | or retention of Illinois coal-mining jobs, and that | ||||||
10 | qualifies for financial assistance from the Department | ||||||
11 | before December 31, 2010. A new gasification facility | ||||||
12 | does not include a pilot project located within | ||||||
13 | Jefferson County or within a county adjacent to | ||||||
14 | Jefferson County for synthetic natural gas from coal; | ||||||
15 | or | ||||||
16 | (C) the business intends to establish
production | ||||||
17 | operations at a new coal mine, re-establish production | ||||||
18 | operations at
a closed coal mine, or expand production | ||||||
19 | at an existing coal mine
at a designated location in | ||||||
20 | Illinois not sooner than July 1, 2001;
provided that | ||||||
21 | the
production operations result in the creation of | ||||||
22 | 150 new Illinois coal mining
jobs as described in | ||||||
23 | subdivision (a)(3)(B) of this Section, and further
| ||||||
24 | provided that the coal extracted from such mine is | ||||||
25 | utilized as the predominant
source for a new electric | ||||||
26 | generating facility.
The business must certify in |
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1 | writing that the
investments necessary to establish a | ||||||
2 | new, expanded, or reopened coal mine would
not
be | ||||||
3 | placed in service and the job creation would not
occur | ||||||
4 | without the tax credits and exemptions set forth in | ||||||
5 | subsection (b-5) of
this Section. The term "placed in | ||||||
6 | service" has
the same meaning as described in | ||||||
7 | subsection (h) of Section 201 of the
Illinois Income | ||||||
8 | Tax Act; or
| ||||||
9 | (D) the business intends to construct new | ||||||
10 | transmission facilities or
upgrade existing | ||||||
11 | transmission facilities at designated locations in | ||||||
12 | Illinois,
for which construction commenced not sooner | ||||||
13 | than July 1, 2001. For the
purposes of this Section, | ||||||
14 | "transmission facilities" means transmission lines
| ||||||
15 | with a voltage rating of 115 kilovolts or above, | ||||||
16 | including associated
equipment, that transfer | ||||||
17 | electricity from points of supply to points of
| ||||||
18 | delivery and that transmit a majority of the | ||||||
19 | electricity generated by a new
electric generating | ||||||
20 | facility designated as a High Impact Business in | ||||||
21 | accordance
with this Section. The business must | ||||||
22 | certify in writing that the investments
necessary to | ||||||
23 | construct new transmission facilities or upgrade | ||||||
24 | existing
transmission facilities would not be placed | ||||||
25 | in service
without the tax credits and exemptions set | ||||||
26 | forth in subsection (b-5) of this
Section. The term |
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| |||||||
1 | "placed in service" has the
same meaning as described | ||||||
2 | in subsection (h) of Section 201 of the Illinois
| ||||||
3 | Income Tax Act; or
| ||||||
4 | (E) the business intends to establish a new wind | ||||||
5 | power facility at a designated location in Illinois. | ||||||
6 | For purposes of this Section, "new wind power | ||||||
7 | facility" means a newly constructed electric | ||||||
8 | generation facility, or a newly constructed expansion | ||||||
9 | of an existing electric generation facility, or the | ||||||
10 | replacement of an existing electric generation | ||||||
11 | facility, including the demolition and removal of an | ||||||
12 | electric generation facility irrespective of whether | ||||||
13 | it will be replaced, placed in service or replaced on | ||||||
14 | or after July 1, 2009, that generates electricity | ||||||
15 | using wind energy devices, and such facility shall be | ||||||
16 | deemed to include any permanent structures associated | ||||||
17 | with the electric generation facility and all | ||||||
18 | associated transmission lines, substations, and other | ||||||
19 | equipment related to the generation of electricity | ||||||
20 | from wind energy devices. For purposes of this | ||||||
21 | Section, "wind energy device" means any device, with a | ||||||
22 | nameplate capacity of at least 0.5 megawatts, that is | ||||||
23 | used in the process of converting kinetic energy from | ||||||
24 | the wind to generate electricity; or | ||||||
25 | (F) the business commits to (i) make a minimum | ||||||
26 | investment of $500,000,000, which will be placed in |
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1 | service in a qualified property, (ii) create 125 | ||||||
2 | full-time equivalent jobs at a designated location in | ||||||
3 | Illinois, (iii) establish a fertilizer plant at a | ||||||
4 | designated location in Illinois that complies with the | ||||||
5 | set-back standards as described in Table 1: Initial | ||||||
6 | Isolation and Protective Action Distances in the 2012 | ||||||
7 | Emergency Response Guidebook published by the United | ||||||
8 | States Department of Transportation, (iv) pay a | ||||||
9 | prevailing wage for employees at that location who are | ||||||
10 | engaged in construction activities, and (v) secure an | ||||||
11 | appropriate level of general liability insurance to | ||||||
12 | protect against catastrophic failure of the fertilizer | ||||||
13 | plant or any of its constituent systems; in addition, | ||||||
14 | the business must agree to enter into a construction | ||||||
15 | project labor agreement including provisions | ||||||
16 | establishing wages, benefits, and other compensation | ||||||
17 | for employees performing work under the project labor | ||||||
18 | agreement at that location; for the purposes of this | ||||||
19 | Section, "fertilizer plant" means a newly constructed | ||||||
20 | or upgraded plant utilizing gas used in the production | ||||||
21 | of anhydrous ammonia and downstream nitrogen | ||||||
22 | fertilizer products for resale; for the purposes of | ||||||
23 | this Section, "prevailing wage" means the hourly cash | ||||||
24 | wages plus fringe benefits for training and
| ||||||
25 | apprenticeship programs approved by the U.S. | ||||||
26 | Department of Labor, Bureau of
Apprenticeship and |
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| |||||||
1 | Training, health and welfare, insurance, vacations and
| ||||||
2 | pensions paid generally, in the
locality in which the | ||||||
3 | work is being performed, to employees engaged in
work | ||||||
4 | of a similar character on public works; this paragraph | ||||||
5 | (F) applies only to businesses that submit an | ||||||
6 | application to the Department within 60 days after | ||||||
7 | July 25, 2013 ( the effective date of Public Act | ||||||
8 | 98-109) this amendatory Act of the 98th General | ||||||
9 | Assembly ; and | ||||||
10 | (4) no later than 90 days after an application is | ||||||
11 | submitted, the
Department shall notify the applicant of | ||||||
12 | the Department's determination of
the qualification of the | ||||||
13 | proposed High Impact Business under this Section.
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14 | (b) Businesses designated as High Impact Businesses | ||||||
15 | pursuant to
subdivision (a)(3)(A) of this Section shall | ||||||
16 | qualify for the credits and
exemptions described in the
| ||||||
17 | following Acts: Section 9-222 and Section 9-222.1A of the | ||||||
18 | Public Utilities
Act,
subsection (h)
of Section 201 of the | ||||||
19 | Illinois Income Tax Act,
and Section 1d of
the
Retailers' | ||||||
20 | Occupation Tax Act; provided that these credits and
exemptions
| ||||||
21 | described in these Acts shall not be authorized until the | ||||||
22 | minimum
investments set forth in subdivision (a)(3)(A) of this
| ||||||
23 | Section have been placed in
service in qualified properties | ||||||
24 | and, in the case of the exemptions
described in the Public | ||||||
25 | Utilities Act and Section 1d of the Retailers'
Occupation Tax | ||||||
26 | Act, the minimum full-time equivalent jobs or full-time |
| |||||||
| |||||||
1 | retained jobs set
forth in subdivision (a)(3)(A) of this | ||||||
2 | Section have been
created or retained.
Businesses designated | ||||||
3 | as High Impact Businesses under
this Section shall also
| ||||||
4 | qualify for the exemption described in Section 5l of the | ||||||
5 | Retailers' Occupation
Tax Act. The credit provided in | ||||||
6 | subsection (h) of Section 201 of the Illinois
Income Tax Act | ||||||
7 | shall be applicable to investments in qualified property as | ||||||
8 | set
forth in subdivision (a)(3)(A) of this Section.
| ||||||
9 | (b-5) Businesses designated as High Impact Businesses | ||||||
10 | pursuant to
subdivisions (a)(3)(B), (a)(3)(B-5), (a)(3)(C), | ||||||
11 | and (a)(3)(D) of this Section shall qualify
for the credits | ||||||
12 | and exemptions described in the following Acts: Section 51 of
| ||||||
13 | the Retailers' Occupation Tax Act, Section 9-222 and Section | ||||||
14 | 9-222.1A of the
Public Utilities Act, and subsection (h) of | ||||||
15 | Section 201 of the Illinois Income
Tax Act; however, the | ||||||
16 | credits and exemptions authorized under Section 9-222 and
| ||||||
17 | Section 9-222.1A of the Public Utilities Act, and subsection | ||||||
18 | (h) of Section 201
of the Illinois Income Tax Act shall not be | ||||||
19 | authorized until the new electric
generating facility, the new | ||||||
20 | gasification facility, the new transmission facility, or the | ||||||
21 | new, expanded, or
reopened coal mine is operational,
except | ||||||
22 | that a new electric generating facility whose primary fuel | ||||||
23 | source is
natural gas is eligible only for the exemption under | ||||||
24 | Section 5l of the
Retailers' Occupation Tax Act.
| ||||||
25 | (b-6) Businesses designated as High Impact Businesses | ||||||
26 | pursuant to subdivision (a)(3)(E) of this Section shall |
| |||||||
| |||||||
1 | qualify for the exemptions described in Section 5l of the | ||||||
2 | Retailers' Occupation Tax Act; any business so designated as a | ||||||
3 | High Impact Business being, for purposes of this Section, a | ||||||
4 | "Wind Energy Business". | ||||||
5 | (b-7) Beginning on January 1, 2021, businesses designated | ||||||
6 | as High Impact Businesses by the Department shall qualify for | ||||||
7 | the High Impact Business construction jobs credit under | ||||||
8 | subsection (h-5) of Section 201 of the Illinois Income Tax Act | ||||||
9 | if the business meets the criteria set forth in subsection (i) | ||||||
10 | of this Section. The total aggregate amount of credits awarded | ||||||
11 | under the Blue Collar Jobs Act (Article 20 of Public Act 101-9 | ||||||
12 | this amendatory Act of the 101st General Assembly ) shall not | ||||||
13 | exceed $20,000,000 in any State fiscal year. | ||||||
14 | (c) High Impact Businesses located in federally designated | ||||||
15 | foreign trade
zones or sub-zones are also eligible for | ||||||
16 | additional credits, exemptions and
deductions as described in | ||||||
17 | the following Acts: Section 9-221 and Section
9-222.1 of the | ||||||
18 | Public
Utilities Act; and subsection (g) of Section 201, and | ||||||
19 | Section 203
of the Illinois Income Tax Act.
| ||||||
20 | (d) Except for businesses contemplated under subdivision | ||||||
21 | (a)(3)(E) of this Section, existing Illinois businesses which | ||||||
22 | apply for designation as a
High Impact Business must provide | ||||||
23 | the Department with the prospective plan
for which 1,500 | ||||||
24 | full-time retained jobs would be eliminated in the event that | ||||||
25 | the
business is not designated.
| ||||||
26 | (e) Except for new wind power facilities contemplated |
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1 | under subdivision (a)(3)(E) of this Section, new proposed | ||||||
2 | facilities which apply for designation as High Impact
Business | ||||||
3 | must provide the Department with proof of alternative | ||||||
4 | non-Illinois
sites which would receive the proposed investment | ||||||
5 | and job creation in the
event that the business is not | ||||||
6 | designated as a High Impact Business.
| ||||||
7 | (f) Except for businesses contemplated under subdivision | ||||||
8 | (a)(3)(E) of this Section, in the event that a business is | ||||||
9 | designated a High Impact Business
and it is later determined | ||||||
10 | after reasonable notice and an opportunity for a
hearing as | ||||||
11 | provided under the Illinois Administrative Procedure Act, that
| ||||||
12 | the business would have placed in service in qualified | ||||||
13 | property the
investments and created or retained the requisite | ||||||
14 | number of jobs without
the benefits of the High Impact | ||||||
15 | Business designation, the Department shall
be required to | ||||||
16 | immediately revoke the designation and notify the Director
of | ||||||
17 | the Department of Revenue who shall begin proceedings to | ||||||
18 | recover all
wrongfully exempted State taxes with interest. The | ||||||
19 | business shall also be
ineligible for all State funded | ||||||
20 | Department programs for a period of 10 years.
| ||||||
21 | (g) The Department shall revoke a High Impact Business | ||||||
22 | designation if
the participating business fails to comply with | ||||||
23 | the terms and conditions of
the designation. However, the | ||||||
24 | penalties for new wind power facilities or Wind Energy | ||||||
25 | Businesses for failure to comply with any of the terms or | ||||||
26 | conditions of the Illinois Prevailing Wage Act shall be only |
| |||||||
| |||||||
1 | those penalties identified in the Illinois Prevailing Wage | ||||||
2 | Act, and the Department shall not revoke a High Impact | ||||||
3 | Business designation as a result of the failure to comply with | ||||||
4 | any of the terms or conditions of the Illinois Prevailing Wage | ||||||
5 | Act in relation to a new wind power facility or a Wind Energy | ||||||
6 | Business.
| ||||||
7 | (h) Prior to designating a business, the Department shall | ||||||
8 | provide the
members of the General Assembly and Commission on | ||||||
9 | Government Forecasting and Accountability
with a report | ||||||
10 | setting forth the terms and conditions of the designation and
| ||||||
11 | guarantees that have been received by the Department in | ||||||
12 | relation to the
proposed business being designated.
| ||||||
13 | (i) High Impact Business construction jobs credit. | ||||||
14 | Beginning on January 1, 2021, a High Impact Business may | ||||||
15 | receive a tax credit against the tax imposed under subsections | ||||||
16 | (a) and (b) of Section 201 of the Illinois Income Tax Act in an | ||||||
17 | amount equal to 50% of the amount of the incremental income tax | ||||||
18 | attributable to High Impact Business construction jobs credit | ||||||
19 | employees employed in the course of completing a High Impact | ||||||
20 | Business construction jobs project. However, the High Impact | ||||||
21 | Business construction jobs credit may equal 75% of the amount | ||||||
22 | of the incremental income tax attributable to High Impact | ||||||
23 | Business construction jobs credit employees if the High Impact | ||||||
24 | Business construction jobs credit project is located in an | ||||||
25 | underserved area. | ||||||
26 | The Department shall certify to the Department of Revenue: |
| |||||||
| |||||||
1 | (1) the identity of taxpayers that are eligible for the High | ||||||
2 | Impact Business construction jobs credit; and (2) the amount | ||||||
3 | of High Impact Business construction jobs credits that are | ||||||
4 | claimed pursuant to subsection (h-5) of Section 201 of the | ||||||
5 | Illinois Income Tax Act in each taxable year. Any business | ||||||
6 | entity that receives a High Impact Business construction jobs | ||||||
7 | credit shall maintain a certified payroll pursuant to | ||||||
8 | subsection (j) of this Section. | ||||||
9 | As used in this subsection (i): | ||||||
10 | "High Impact Business construction jobs credit" means an | ||||||
11 | amount equal to 50% (or 75% if the High Impact Business | ||||||
12 | construction project is located in an underserved area) of the | ||||||
13 | incremental income tax attributable to High Impact Business | ||||||
14 | construction job employees. The total aggregate amount of | ||||||
15 | credits awarded under the Blue Collar Jobs Act (Article 20 of | ||||||
16 | Public Act 101-9 this amendatory Act of the 101st General | ||||||
17 | Assembly ) shall not exceed $20,000,000 in any State fiscal | ||||||
18 | year | ||||||
19 | "High Impact Business construction job employee" means a | ||||||
20 | laborer or worker who is employed by an Illinois contractor or | ||||||
21 | subcontractor in the actual construction work on the site of a | ||||||
22 | High Impact Business construction job project. | ||||||
23 | "High Impact Business construction jobs project" means | ||||||
24 | building a structure or building or making improvements of any | ||||||
25 | kind to real property, undertaken and commissioned by a | ||||||
26 | business that was designated as a High Impact Business by the |
| |||||||
| |||||||
1 | Department. The term "High Impact Business construction jobs | ||||||
2 | project" does not include the routine operation, routine | ||||||
3 | repair, or routine maintenance of existing structures, | ||||||
4 | buildings, or real property. | ||||||
5 | "Incremental income tax" means the total amount withheld | ||||||
6 | during the taxable year from the compensation of High Impact | ||||||
7 | Business construction job employees. | ||||||
8 | "Underserved area" means a geographic area that meets one | ||||||
9 | or more of the following conditions: | ||||||
10 | (1) the area has a poverty rate of at least 20% | ||||||
11 | according to the latest federal decennial census; | ||||||
12 | (2) 75% or more of the children in the area | ||||||
13 | participate in the federal free lunch program according to | ||||||
14 | reported statistics from the State Board of Education; | ||||||
15 | (3) at least 20% of the households in the area receive | ||||||
16 | assistance under the Supplemental Nutrition Assistance | ||||||
17 | Program (SNAP); or | ||||||
18 | (4) the area has an average unemployment rate, as | ||||||
19 | determined by the Illinois Department of Employment | ||||||
20 | Security, that is more than 120% of the national | ||||||
21 | unemployment average, as determined by the U.S. Department | ||||||
22 | of Labor, for a period of at least 2 consecutive calendar | ||||||
23 | years preceding the date of the application. | ||||||
24 | (j) Each contractor and subcontractor who is engaged in | ||||||
25 | and executing a High Impact Business Construction jobs | ||||||
26 | project, as defined under subsection (i) of this Section, for |
| |||||||
| |||||||
1 | a business that is entitled to a credit pursuant to subsection | ||||||
2 | (i) of this Section shall: | ||||||
3 | (1) make and keep, for a period of 5 years from the | ||||||
4 | date of the last payment made on or after June 5, 2019 ( the | ||||||
5 | effective date of Public Act 101-9) this amendatory Act of | ||||||
6 | the 101st General Assembly on a contract or subcontract | ||||||
7 | for a High Impact Business Construction Jobs Project, | ||||||
8 | records for all laborers and other workers employed by the | ||||||
9 | contractor or subcontractor on the project; the records | ||||||
10 | shall include: | ||||||
11 | (A) the worker's name; | ||||||
12 | (B) the worker's address; | ||||||
13 | (C) the worker's telephone number, if available; | ||||||
14 | (D) the worker's social security number; | ||||||
15 | (E) the worker's classification or | ||||||
16 | classifications; | ||||||
17 | (F) the worker's gross and net wages paid in each | ||||||
18 | pay period; | ||||||
19 | (G) the worker's number of hours worked each day; | ||||||
20 | (H) the worker's starting and ending times of work | ||||||
21 | each day; | ||||||
22 | (I) the worker's hourly wage rate; and | ||||||
23 | (J) the worker's hourly overtime wage rate; | ||||||
24 | (2) no later than the 15th day of each calendar month, | ||||||
25 | provide a certified payroll for the immediately preceding | ||||||
26 | month to the taxpayer in charge of the High Impact |
| |||||||
| |||||||
1 | Business construction jobs project; within 5 business days | ||||||
2 | after receiving the certified payroll, the taxpayer shall | ||||||
3 | file the certified payroll with the Department of Labor | ||||||
4 | and the Department of Commerce and Economic Opportunity; a | ||||||
5 | certified payroll must be filed for only those calendar | ||||||
6 | months during which construction on a High Impact Business | ||||||
7 | construction jobs project has occurred; the certified | ||||||
8 | payroll shall consist of a complete copy of the records | ||||||
9 | identified in paragraph (1) of this subsection (j), but | ||||||
10 | may exclude the starting and ending times of work each | ||||||
11 | day; the certified payroll shall be accompanied by a | ||||||
12 | statement signed by the contractor or subcontractor or an | ||||||
13 | officer, employee, or agent of the contractor or | ||||||
14 | subcontractor which avers that: | ||||||
15 | (A) he or she has examined the certified payroll | ||||||
16 | records required to be submitted by the Act and such | ||||||
17 | records are true and accurate; and | ||||||
18 | (B) the contractor or subcontractor is aware that | ||||||
19 | filing a certified payroll that he or she knows to be | ||||||
20 | false is a Class A misdemeanor. | ||||||
21 | A general contractor is not prohibited from relying on a | ||||||
22 | certified payroll of a lower-tier subcontractor, provided the | ||||||
23 | general contractor does not knowingly rely upon a | ||||||
24 | subcontractor's false certification. | ||||||
25 | Any contractor or subcontractor subject to this | ||||||
26 | subsection, and any officer, employee, or agent of such |
| |||||||
| |||||||
1 | contractor or subcontractor whose duty as an officer, | ||||||
2 | employee, or agent it is to file a certified payroll under this | ||||||
3 | subsection, who willfully fails to file such a certified | ||||||
4 | payroll on or before the date such certified payroll is | ||||||
5 | required by this paragraph to be filed and any person who | ||||||
6 | willfully files a false certified payroll that is false as to | ||||||
7 | any material fact is in violation of this Act and guilty of a | ||||||
8 | Class A misdemeanor. | ||||||
9 | The taxpayer in charge of the project shall keep the | ||||||
10 | records submitted in accordance with this subsection on or | ||||||
11 | after June 5, 2019 ( the effective date of Public Act 101-9) | ||||||
12 | this amendatory Act of the 101st General Assembly for a period | ||||||
13 | of 5 years from the date of the last payment for work on a | ||||||
14 | contract or subcontract for the High Impact Business | ||||||
15 | construction jobs project. | ||||||
16 | The records submitted in accordance with this subsection | ||||||
17 | shall be considered public records, except an employee's | ||||||
18 | address, telephone number, and social security number, and | ||||||
19 | made available in accordance with the Freedom of Information | ||||||
20 | Act. The Department of Labor shall accept any reasonable | ||||||
21 | submissions by the contractor that meet the requirements of | ||||||
22 | this subsection (j) and shall share the information with the | ||||||
23 | Department in order to comply with the awarding of a High | ||||||
24 | Impact Business construction jobs credit. A contractor, | ||||||
25 | subcontractor, or public body may retain records required | ||||||
26 | under this Section in paper or electronic format. |
| |||||||
| |||||||
1 | (k) Upon 7 business days' notice, each contractor and | ||||||
2 | subcontractor shall make available for inspection and copying | ||||||
3 | at a location within this State during reasonable hours, the | ||||||
4 | records identified in this subsection (j) to the taxpayer in | ||||||
5 | charge of the High Impact Business construction jobs project, | ||||||
6 | its officers and agents, the Director of the Department of | ||||||
7 | Labor and his or her deputies and agents, and to federal, | ||||||
8 | State, or local law enforcement agencies and prosecutors. | ||||||
9 | (Source: P.A. 101-9, eff. 6-5-19; revised 7-12-19.)
|