Illinois-2017-SB2217-Introduced

100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 SB2217

Introduced 6/15/2017, by Sen. William E. Brady

SYNOPSIS AS INTRODUCED:

See Index

Creates the FY2017 and FY2018 Budget Implementation Act. Amends various Acts to make the changes in State programs necessary to implement the FY2017 and FY2018 budgets. Provides that certain provisions in Article 55 are dependent on the enactment of Senate Bill 9. Effective immediately.

LRB100 13147 JWD 27539 b

A BILL FOR

SB2217

LRB100 13147 JWD 27539 b

1 AN ACT concerning budget implementation.

2 Be it enacted by the People of the State of Illinois,

3 represented in the General Assembly:

4 ARTICLE 1. SHORT TITLE; PURPOSE

5 Section 1-1. Short title. This Act may be cited as the

6 FY2017 and FY2018 Budget Implementation Act.

7 Section 1-5. Purpose. It is the purpose of this Act to make

8 changes in State programs that are necessary to implement the

9 budget for Fiscal Years 2017 and 2018.

10 ARTICLE 5. AMENDATORY PROVISIONS

11 Section 5-2. The State Budget Law of the Civil

12 Administrative Code of Illinois is amended by adding Section

13 50-40 as follows:

14 (15 ILCS 20/50-40 new)

15 Sec. 50-40. General funds defined. "General funds" or

16 "State general funds" means the General Revenue Fund, the

17 Common School Fund, the General Revenue Common School Special

18 Account Fund, the Education Assistance Fund, the Fund for the

19 Advancement of Education, the Commitment to Human Services

SB2217

- 2 -

LRB100 13147 JWD 27539 b

1 Fund, and the Budget Stabilization Fund.

2 Section 5-3. The Renewable Energy, Energy Efficiency, and

3 Coal Resources Development Law of 1997 is amended by changing

4 Section 6-5 as follows:

5 (20 ILCS 687/6-5)

6 (Section scheduled to be repealed on December 31, 2020)

7 Sec. 6-5. Infrastructure Development ~~Renewable Energy~~

8 ~~Resources~~and Coal Technology Development Assistance Charge.

9 (a) Notwithstanding the provisions of Section 16-111 of the

10 Public Utilities Act but subject to subsection (e) of this

11 Section, each public utility, electric cooperative, as defined

12 in Section 3.4 of the Electric Supplier Act, and municipal

13 utility, as referenced in Section 3-105 of the Public Utilities

14 Act, that is engaged in the delivery of electricity or the

15 distribution of natural gas within the State of Illinois shall,

16 effective January 1, 1998, assess each of its customer accounts

17 a monthly Infrastructure Development ~~Renewable Energy~~

18 ~~Resources~~and Coal Technology Development Assistance Charge.

19 The delivering public utility, municipal electric or gas

20 utility, or electric or gas cooperative for a self-assessing

21 purchaser remains subject to the collection of the fee imposed

22 by this Section. The monthly charge shall be as follows:

23 (1) $0.05 per month on each account for residential

24 electric service as defined in Section 13 of the Energy

SB2217

- 3 -

LRB100 13147 JWD 27539 b

1 Assistance Act;

2 (2) $0.05 per month on each account for residential gas

3 service as defined in Section 13 of the Energy Assistance

4 Act;

5 (3) $0.50 per month on each account for nonresidential

6 electric service, as defined in Section 13 of the Energy

7 Assistance Act, which had less than 10 megawatts of peak

8 demand during the previous calendar year;

9 (4) $0.50 per month on each account for nonresidential

10 gas service, as defined in Section 13 of the Energy

11 Assistance Act, which had distributed to it less than

12 4,000,000 therms of gas during the previous calendar year;

13 (5) $37.50 per month on each account for nonresidential

14 electric service, as defined in Section 13 of the Energy

15 Assistance Act, which had 10 megawatts or greater of peak

16 demand during the previous calendar year; and

17 (6) $37.50 per month on each account for nonresidential

18 gas service, as defined in Section 13 of the Energy

19 Assistance Act, which had 4,000,000 or more therms of gas

20 distributed to it during the previous calendar year.

21 (b) The Infrastructure Development ~~Renewable Energy~~

22 ~~Resources~~and Coal Technology Development Assistance Charge

23 assessed by electric and gas public utilities shall be

24 considered a charge for public utility service.

25 (c) Fifty percent of the moneys collected pursuant to this

26 Section shall be deposited in the Lead Poisoning Screening,

SB2217

- 4 -

LRB100 13147 JWD 27539 b

1 Prevention, and Abatement ~~Renewable Energy Resources Trust~~

2 Fund by the Department of Revenue. The remaining 50 percent of

3 the moneys collected pursuant to this Section shall be

4 deposited in the Coal Technology Development Assistance Fund by

5 the Department of Revenue for the exclusive purposes of (1)

6 capturing or sequestering carbon emissions produced by coal

7 combustion; (2) supporting research on the capture and

8 sequestration of carbon emissions produced by coal combustion;

9 and (3) improving coal miner safety.

10 (d) By the 20th day of the month following the month in

11 which the charges imposed by this Section were collected, each

12 utility and alternative retail electric supplier collecting

13 charges pursuant to this Section shall remit to the Department

14 of Revenue for deposit in theLead Poisoning Screening,

15 Prevention, and Abatement ~~Renewable Energy Resources Trust~~

16 Fund and the Coal Technology Development Assistance Fund all

17 moneys received as payment of the charge provided for in this

18 Section on a return prescribed and furnished by the Department

19 of Revenue showing such information as the Department of

20 Revenue may reasonably require.

21 (e) The charges imposed by this Section shall only apply to

22 customers of municipal electric or gas utilities and electric

23 or gas cooperatives if the municipal electric or gas utility or

24 electric or gas cooperative makes an affirmative decision to

25 impose the charge. If a municipal electric or gas utility or an

26 electric or gas cooperative makes an affirmative decision to

SB2217

- 5 -

LRB100 13147 JWD 27539 b

1 impose the charge provided by this Section, the municipal

2 electric or gas utility or electric or gas cooperative shall

3 inform the Department of Revenue in writing of such decision

4 when it begins to impose the charge. If a municipal electric or

5 gas utility or electric or gas cooperative does not assess this

6 charge, its customers shall not be eligible for the Renewable

7 Energy Resources Program.

8 (f) The Department of Revenue may establish such rules as

9 it deems necessary to implement this Section.

10 (Source: P.A. 95-481, eff. 8-28-07.)

11 Section 5-5. The Military Code of Illinois is amended by

12 changing Section 22-3 as follows:

13 (20 ILCS 1805/22-3) (from Ch. 129, par. 220.22-3)

14 Sec. 22-3. All monies received from the sale of Illinois

15 National Guard facilities and lands pursuant to authority

16 contained in Section 22-2, all monies received from the

17 transfer or exchange of any realty under the control of the

18 Department pursuant to authority contained in Section 22-5, and

19 all funds received from the Federal government under terms of

20 the Federal Master Cooperative Agreement related to

21 constructing and maintaining real property between the

22 Department of Military Affairs and the United States Property

23 and Fiscal Officer for Illinoisshall be paid into the State

24 Treasury without delay and shall be deposited ~~covered~~into a

SB2217

- 6 -

LRB100 13147 JWD 27539 b

1 special fund to be known as the Illinois National Guard

2 Construction Fund. The monies in this fund shall be used

3 exclusively by the Adjutant General for the purpose of

4 acquiring building sites, ~~and~~constructing new facilities,

5 rehabilitating existing facilities, and making other capital

6 improvements. The provisions directing the distributions from

7 the Illinois National Guard Construction Fund provided for in

8 this Section shall constitute an irrevocable and continuing

9 appropriation of all amounts as provided herein. The State

10 Treasurer and State Comptroller are hereby authorized and

11 directed to make distributions as provided in this Section.

12 ~~Expenditures from this fund shall be subject to appropriation~~

13 ~~by the General Assembly and written release by the Governor.~~

14 (Source: P.A. 97-764, eff. 7-6-12.)

15 (20 ILCS 1805/22-6 rep.)

16 Section 5-10. The Military Code of Illinois is amended by

17 repealing Section 22-6.

18 Section 5-12. The Balanced Budget Note Act is amended by

19 changing Section 5 as follows:

20 (25 ILCS 80/5) (from Ch. 63, par. 42.93-5)

21 Sec. 5. Supplemental Appropriation Bill Defined. For

22 purposes of this Act, "supplemental appropriation bill" means

23 any appropriation bill that is (a) introduced or amended

SB2217

- 7 -

LRB100 13147 JWD 27539 b

1 (including any changes to legislation by means of the

2 submission of a conference committee report) on or after July 1

3 of a fiscal year and (b) proposes (as introduced or as amended

4 as the case may be) to authorize, increase, decrease, or

5 reallocate any general funds appropriation for that same fiscal

6 year. For purposes of this Section, "general funds" has the

7 meaning provided in Section 50-40 of the State Budget Law. ~~The~~

8 ~~general funds consist of the General Revenue Fund, the Common~~

9 ~~School Fund, the General Revenue Common School Special Account~~

10 ~~Fund, and the Education Assistance Fund.~~

11 (Source: P.A. 87-688.)

12 Section 5-13. The General Assembly Compensation Act is

13 amended by changing Section 1 as follows:

14 (25 ILCS 115/1) (from Ch. 63, par. 14)

15 Sec. 1. Each member of the General Assembly shall receive

16 an annual salary of $28,000 or as set by the Compensation

17 Review Board, whichever is greater. The following named

18 officers, committee chairmen and committee minority spokesmen

19 shall receive additional amounts per year for their services as

20 such officers, committee chairmen and committee minority

21 spokesmen respectively, as set by the Compensation Review Board

22 or, as follows, whichever is greater: Beginning the second

23 Wednesday in January 1989, the Speaker and the minority leader

24 of the House of Representatives and the President and the

SB2217

- 8 -

LRB100 13147 JWD 27539 b

1 minority leader of the Senate, $16,000 each; the majority

2 leader in the House of Representatives $13,500; 6 assistant

3 majority leaders and 5 assistant minority leaders in the

4 Senate, $12,000 each; 6 assistant majority leaders and 6

5 assistant minority leaders in the House of Representatives,

6 $10,500 each; 2 Deputy Majority leaders in the House of

7 Representatives $11,500 each; and 2 Deputy Minority leaders in

8 the House of Representatives, $11,500 each; the majority caucus

9 chairman and minority caucus chairman in the Senate, $12,000

10 each; and beginning the second Wednesday in January, 1989, the

11 majority conference chairman and the minority conference

12 chairman in the House of Representatives, $10,500 each;

13 beginning the second Wednesday in January, 1989, the chairman

14 and minority spokesman of each standing committee of the

15 Senate, except the Rules Committee, the Committee on

16 Committees, and the Committee on Assignment of Bills, $6,000

17 each; and beginning the second Wednesday in January, 1989, the

18 chairman and minority spokesman of each standing and select

19 committee of the House of Representatives, $6,000 each. A

20 member who serves in more than one position as an officer,

21 committee chairman, or committee minority spokesman shall

22 receive only one additional amount based on the position paying

23 the highest additional amount. The compensation provided for in

24 this Section to be paid per year to members of the General

25 Assembly, including the additional sums payable per year to

26 officers of the General Assembly shall be paid in 12 equal

SB2217

- 9 -

LRB100 13147 JWD 27539 b

1 monthly installments. The first such installment is payable on

2 January 31, 1977. All subsequent equal monthly installments are

3 payable on the last working day of the month. A member who has

4 held office any part of a month is entitled to compensation for

5 an entire month.

6 Mileage shall be paid at the rate of 20 cents per mile

7 before January 9, 1985, and at the mileage allowance rate in

8 effect under regulations promulgated pursuant to 5 U.S.C.

9 5707(b)(2) beginning January 9, 1985, for the number of actual

10 highway miles necessarily and conveniently traveled by the most

11 feasible route to be present upon convening of the sessions of

12 the General Assembly by such member in each and every trip

13 during each session in going to and returning from the seat of

14 government, to be computed by the Comptroller. A member

15 traveling by public transportation for such purposes, however,

16 shall be paid his actual cost of that transportation instead of

17 on the mileage rate if his cost of public transportation

18 exceeds the amount to which he would be entitled on a mileage

19 basis. No member may be paid, whether on a mileage basis or for

20 actual costs of public transportation, for more than one such

21 trip for each week the General Assembly is actually in session.

22 Each member shall also receive an allowance of $36 per day for

23 lodging and meals while in attendance at sessions of the

24 General Assembly before January 9, 1985; beginning January 9,

25 1985, such food and lodging allowance shall be equal to the

26 amount per day permitted to be deducted for such expenses under

SB2217

- 10 -

LRB100 13147 JWD 27539 b

1 the Internal Revenue Code; however, beginning May 31, 1995, no

2 allowance for food and lodging while in attendance at sessions

3 is authorized for periods of time after the last day in May of

4 each calendar year, except (i) if the General Assembly is

5 convened in special session by either the Governor or the

6 presiding officers of both houses, as provided by subsection

7 (b) of Section 5 of Article IV of the Illinois Constitution or

8 (ii) if the General Assembly is convened to consider bills

9 vetoed, item vetoed, reduced, or returned with specific

10 recommendations for change by the Governor as provided in

11 Section 9 of Article IV of the Illinois Constitution. For

12 fiscal year 2011 and for session days in fiscal years 2012,

13 2013, 2014, 2015, 2016, ~~and~~ 2017, and 2018 only (i) the

14 allowance for lodging and meals is $111 per day and (ii)

15 mileage for automobile travel shall be reimbursed at a rate of

16 $0.39 per mile.

17 Notwithstanding any other provision of law to the contrary,

18 beginning in fiscal year 2012, travel reimbursement for General

19 Assembly members on non-session days shall be calculated using

20 the guidelines set forth by the Legislative Travel Control

21 Board, except that fiscal year 2012, 2013, 2014, 2015, 2016,

22 ~~and~~ 2017, and 2018 mileage reimbursement is set at a rate of

23 $0.39 per mile.

24 If a member dies having received only a portion of the

25 amount payable as compensation, the unpaid balance shall be

26 paid to the surviving spouse of such member, or, if there be

SB2217

- 11 -

LRB100 13147 JWD 27539 b

1 none, to the estate of such member.

2 (Source: P.A. 98-30, eff. 6-24-13; 98-682, eff. 6-30-14;

3 99-355, eff. 8-13-15; 99-523, eff. 6-30-16.)

4 Section 5-14. The Compensation Review Act is amended by

5 adding Section 6.5 as follows:

6 (25 ILCS 120/6.5 new)

7 Sec. 6.5. FY18 COLAs prohibited. Notwithstanding any

8 former or current provision of this Act, any other law, any

9 report of the Compensation Review Board, or any resolution of

10 the General Assembly to the contrary, members of the General

11 Assembly, State's attorneys, other than the county supplement,

12 elected executive branch constitutional officers of State

13 government, and persons in certain appointed offices of State

14 government, including the membership of State departments,

15 agencies, boards, and commissions, whose annual compensation

16 previously was recommended or determined by the Compensation

17 Review Board, are prohibited from receiving and shall not

18 receive any increase in compensation that would otherwise apply

19 based on a cost of living adjustment, as authorized by Senate

20 Joint Resolution 192 of the 86th General Assembly, for or

21 during the fiscal year beginning July 1, 2017.

22 Section 5-15. The State Finance Act is amended by changing

23 Sections 5.857, 6t, 6z-30, 6z-32, 6z-45, 6z-51, 6z-52, 6z-100,

SB2217

- 12 -

LRB100 13147 JWD 27539 b

1 8.3, 8.11, 8.25e, 8g, 8g-1, 13.2, and 25 and by adding Sections

2 8.52, 50, and 51 as follows:

3 (30 ILCS 105/5.857)

4 (Section scheduled to be repealed on July 1, 2017)

5 Sec. 5.857. The Capital Development Board Revolving Fund.

6 This Section is repealed July 1, 2018 ~~2017~~.

7 (Source: P.A. 98-674, eff. 6-30-14; 99-78, eff. 7-20-15;

8 99-523, eff. 6-30-16.)

9 (30 ILCS 105/6t) (from Ch. 127, par. 142t)

10 Sec. 6t. The Capital Development Board Contributory Trust

11 Fund is created and there shall be paid into the Capital

12 Development Board Contributory Trust Fund the monies

13 contributed by and received from Public Community College

14 Districts, Elementary, Secondary, and Unit School Districts,

15 and Vocational Education Facilities, provided, however, no

16 monies shall be required from a participating Public Community

17 College District, Elementary, Secondary, or Unit School

18 District, or Vocational Education Facility more than 30 days

19 prior to anticipated need under the particular contract for the

20 Public Community College District, Elementary, Secondary, or

21 Unit School District, or Vocational Education Facility. No

22 monies in any fund in the State Treasury, nor any funds under

23 the control or beneficial control of any state agency,

24 university, college, department, commission, board or any

SB2217

- 13 -

LRB100 13147 JWD 27539 b

1 other unit of state government shall be deposited, paid into,

2 or by any other means caused to be placed into the Capital

3 Development Board Contributory Trust Fund, except for federal

4 funds, bid bond forfeitures, and insurance proceeds as provided

5 for below.

6 Except as provided in Section 22-3 of the Military Code of

7 Illinois, there ~~There~~ shall be paid into the Capital

8 Development Board Contributory Trust Fund all federal funds to

9 be utilized for the construction of capital projects under the

10 jurisdiction of the Capital Development Board, and all proceeds

11 resulting from such federal funds. All such funds shall be

12 remitted to the Capital Development Board within 10 working

13 days of their receipt by the receiving authority.

14 There shall also be paid into this Fund all monies

15 designated as gifts, donations or charitable contributions

16 which may be contributed by an individual or entity, whether

17 public or private, for a specific capital improvement project.

18 There shall also be paid into this Fund all proceeds from

19 bid bond forfeitures in connection with any project formally

20 bid and awarded by the Capital Development Board.

21 There shall also be paid into this Fund all builders risk

22 insurance policy proceeds and all other funds recovered from

23 contractors, sureties, architects, material suppliers or other

24 persons contracting with the Capital Development Board for

25 capital improvement projects which are received by way of

26 reimbursement for losses resulting from destruction of or

SB2217

- 14 -

LRB100 13147 JWD 27539 b

1 damage to capital improvement projects while under

2 construction by the Capital Development Board or received by

3 way of settlement agreement or court order.

4 The monies in the Capital Development Board Contributory

5 Trust Fund shall be expended only for actual contracts let, and

6 then only for the specific project for which funds were

7 received in accordance with the judgment of the Capital

8 Development Board, compatible with the duties and obligations

9 of the Capital Development Board in furtherance of the specific

10 capital improvement for which such funds were received.

11 Contributions, insured-loss reimbursements or other funds

12 received as damages through settlement or judgement for damage,

13 destruction or loss of capital improvement projects shall be

14 expended for the repair of such projects; or if the projects

15 have been or are being repaired before receipt of the funds,

16 the funds may be used to repair other such capital improvement

17 projects. Any funds not expended for a project within 36 months

18 after the date received shall be paid into the General

19 Obligation Bond Retirement and Interest Fund.

20 Contributions or insured-loss reimbursements not expended

21 in furtherance of the project for which they were received

22 within 36 months of the date received, shall be returned to the

23 contributing party. Proceeds from builders risk insurance

24 shall be expended only for the amelioration of damage arising

25 from the incident for which the proceeds were paid to the State

26 or the Capital DevelopmentBoard Contributory Trust Fund. Any

SB2217

- 15 -

LRB100 13147 JWD 27539 b

1 residual amounts remaining after the completion of such

2 repairs, renovation, reconstruction or other work necessary to

3 restore the capital improvement project to acceptable

4 condition shall be returned to the proper fund or entity

5 financing or contributing towards the cost of the capital

6 improvement project. Such returns shall be made in amounts

7 proportionate to the contributions made in furtherance of the

8 project.

9 Any monies received as a gift, donation or charitable

10 contribution for a specific capital improvement which have not

11 been expended in furtherance of that project shall be returned

12 to the contributing party after completion of the project or if

13 the legislature fails to authorize the capital improvement.

14 Except as provided in Section 22-3 of the Military Code of

15 Illinois, the ~~The~~ unused portion of any federal funds received

16 for a capital improvement project which are not contributed,

17 upon its completion, towards the cost of the project, shall

18 remain in the Capital Development Board Contributory Trust Fund

19 and shall be used for capital projects and for no other

20 purpose, subject to appropriation and as directed by the

21 Capital Development Board.

22 (Source: P.A. 97-792, eff. 1-1-13.)

23 (30 ILCS 105/6z-30)

24 Sec. 6z-30. University of Illinois Hospital Services Fund.

25 (a) The University of Illinois Hospital Services Fund is

SB2217

- 16 -

LRB100 13147 JWD 27539 b

1 created as a special fund in the State Treasury. The following

2 moneys shall be deposited into the Fund:

3 (1) As soon as possible after the beginning of fiscal

4 year 2010, and in no event later than July 30, the State

5 Comptroller and the State Treasurer shall automatically

6 transfer $30,000,000 from the General Revenue Fund to the

7 University of Illinois Hospital Services Fund.

8 (1.5) Starting in fiscal year 2011 and continuing

9 through fiscal year 2017, as soon as possible after the

10 beginning of each fiscal year, and in no event later than

11 July 30, the State Comptroller and the State Treasurer

12 shall automatically transfer $45,000,000 from the General

13 Revenue Fund to the University of Illinois Hospital

14 Services Fund; except that, in fiscal year 2012 only, the

15 State Comptroller and the State Treasurer shall transfer

16 $90,000,000 from the General Revenue Fund to the University

17 of Illinois Hospital Services Fund under this paragraph,

18 and, in fiscal year 2013 only, the State Comptroller and

19 the State Treasurer shall transfer no amounts from the

20 General Revenue Fund to the University of Illinois Hospital

21 Services Fund under this paragraph.

22 (1.7) Starting in fiscal year 2018, at the direction of

23 and upon notification from the Director of Healthcare and

24 Family Services, the State Comptroller shall direct and the

25 State Treasurer shall transfer amounts not exceeding a

26 total of $45,000,000 from the General Revenue Fund to the

SB2217

- 17 -

LRB100 13147 JWD 27539 b

1 University of Illinois Hospital Services Fund in each

2 fiscal year.

3 (2) All intergovernmental transfer payments to the

4 Department of Healthcare and Family Services by the

5 University of Illinois made pursuant to an

6 intergovernmental agreement under subsection (b) or (c) of

7 Section 5A-3 of the Illinois Public Aid Code.

8 (3) All federal matching funds received by the

9 Department of Healthcare and Family Services (formerly

10 Illinois Department of Public Aid) as a result of

11 expenditures made by the Department that are attributable

12 to moneys that were deposited in the Fund.

13 (4) All other moneys received for the Fund from any

14 other source, including interest earned thereon.

15 (b) Moneys in the fund may be used by the Department of

16 Healthcare and Family Services, subject to appropriation and to

17 an interagency agreement between that Department and the Board

18 of Trustees of the University of Illinois, to reimburse the

19 University of Illinois Hospital for hospital and pharmacy

20 services, to reimburse practitioners who are employed by the

21 University of Illinois, to reimburse other health care

22 facilities and health plans operated by the University of

23 Illinois, and to pass through to the University of Illinois

24 federal financial participation earned by the State as a result

25 of expenditures made by the University of Illinois.

26 (c) (Blank).

SB2217

- 18 -

LRB100 13147 JWD 27539 b

1 (Source: P.A. 97-732, eff. 6-30-12; 98-651, eff. 6-16-14.)

2 (30 ILCS 105/6z-32)

3 Sec. 6z-32. Partners for Planning and Conservation.

4 (a) The Partners for Conservation Fund (formerly known as

5 the Conservation 2000 Fund) and the Partners for Conservation

6 Projects Fund (formerly known as the Conservation 2000 Projects

7 Fund) are created as special funds in the State Treasury. These

8 funds shall be used to establish a comprehensive program to

9 protect Illinois' natural resources through cooperative

10 partnerships between State government and public and private

11 landowners. Moneys in these Funds may be used, subject to

12 appropriation, by the Department of Natural Resources,

13 Environmental Protection Agency, and the Department of

14 Agriculture for purposes relating to natural resource

15 protection, planning, recreation, tourism, and compatible

16 agricultural and economic development activities. Without

17 limiting these general purposes, moneys in these Funds may be

18 used, subject to appropriation, for the following specific

19 purposes:

20 (1) To foster sustainable agriculture practices and

21 control soil erosion and sedimentation, including grants

22 to Soil and Water Conservation Districts for conservation

23 practice cost-share grants and for personnel, educational,

24 and administrative expenses.

25 (2) To establish and protect a system of ecosystems in

SB2217

- 19 -

LRB100 13147 JWD 27539 b

1 public and private ownership through conservation

2 easements, incentives to public and private landowners,

3 natural resource restoration and preservation, water

4 quality protection and improvement, land use and watershed

5 planning, technical assistance and grants, and land

6 acquisition provided these mechanisms are all voluntary on

7 the part of the landowner and do not involve the use of

8 eminent domain.

9 (3) To develop a systematic and long-term program to

10 effectively measure and monitor natural resources and

11 ecological conditions through investments in technology

12 and involvement of scientific experts.

13 (4) To initiate strategies to enhance, use, and

14 maintain Illinois' inland lakes through education,

15 technical assistance, research, and financial incentives.

16 (5) To partner with private landowners and with units

17 of State, federal, and local government and with

18 not-for-profit organizations in order to integrate State

19 and federal programs with Illinois' natural resource

20 protection and restoration efforts and to meet

21 requirements to obtain federal and other funds for

22 conservation or protection of natural resources.

23 (b) The State Comptroller and State Treasurer shall

24 automatically transfer on the last day of each month, beginning

25 on September 30, 1995 and ending on June 30, 2021, from the

26 General Revenue Fund to the Partners for Conservation Fund, an

SB2217

- 20 -

LRB100 13147 JWD 27539 b

1 amount equal to 1/10 of the amount set forth below in fiscal

2 year 1996 and an amount equal to 1/12 of the amount set forth

3 below in each of the other specified fiscal years:

4	`Fiscal Year`	`Amount`
5	`1996`	`$ 3,500,000`
6	`1997`	`$ 9,000,000`
7	`1998`	`$10,000,000`
8	`1999`	`$11,000,000`
9	`2000`	`$12,500,000`
10	`2001 through 2004`	`$14,000,000`
11	`2005`	`$7,000,000`
12	`2006`	`$11,000,000`
13	`2007`	`$0`
14	`2008 through 2011`~~........................~~	`$14,000,000`
15	`2012`	`$12,200,000`
16	`2013 through` `2017` ~~`2021`....................~~	`$14,000,000`
17	`2018`	`$1,500,000`
18	`2019 through 2021`	`$14,000,000`

19 (c) Notwithstanding any other provision of law to the

20 contrary and in addition to any other transfers that may be

21 provided for by law, on the last day of each month beginning on

22 July 31, 2006 and ending on June 30, 2007, or as soon

23 thereafter as may be practical, the State Comptroller shall

24 direct and the State Treasurer shall transfer $1,000,000 from

25 the Open Space Lands Acquisition and Development Fund to the

26 Conservation 2000 Fund.

SB2217

- 21 -

LRB100 13147 JWD 27539 b

1 (d) There shall be deposited into the Partners for

2 Conservation Projects Fund such bond proceeds and other moneys

3 as may, from time to time, be provided by law.

4 (Source: P.A. 97-641, eff. 12-19-11.)

5 (30 ILCS 105/6z-45)

6 Sec. 6z-45. The School Infrastructure Fund.

7 (a) The School Infrastructure Fund is created as a special

8 fund in the State Treasury.

9 In addition to any other deposits authorized by law,

10 beginning January 1, 2000, on the first day of each month, or

11 as soon thereafter as may be practical, the State Treasurer and

12 State Comptroller shall transfer the sum of $5,000,000 from the

13 General Revenue Fund to the School Infrastructure Fund, except

14 that, notwithstanding any other provision of law, and in

15 addition to any other transfers that may be provided for by

16 law, before June 30, 2012, the Comptroller and the Treasurer

17 shall transfer $45,000,000 from the General Revenue Fund into

18 the School Infrastructure Fund, and, for fiscal year 2013 only,

19 the Treasurer and the Comptroller shall transfer $1,250,000

20 from the General Revenue Fund to the School Infrastructure Fund

21 on the first day of each month; provided, however, that no such

22 transfers shall be made from July 1, 2001 through June 30,

23 2003.

24 (a-5) Money in the School Infrastructure Fund may be used

25 to pay the expenses of the State Board of Education, the

SB2217

- 22 -

LRB100 13147 JWD 27539 b

1 Governor's Office of Management and Budget, and the Capital

2 Development Board in administering programs under the School

3 Construction Law, the total expenses not to exceed $1,315,000

4 in any fiscal year.

5 (b) Subject to the transfer provisions set forth below,

6 money in the School Infrastructure Fund shall, if and when the

7 State of Illinois incurs any bonded indebtedness for the

8 construction of school improvements under subsection (e) of

9 Section 5 of the General Obligation Bond Act~~the School~~

10 ~~Construction Law~~, be set aside and used for the purpose of

11 paying and discharging annually the principal and interest on

12 that bonded indebtedness then due and payable, and for no other

13 purpose.

14 In addition to other transfers to the General Obligation

15 Bond Retirement and Interest Fund made pursuant to Section 15

16 of the General Obligation Bond Act, upon each delivery of bonds

17 issued for construction of school improvements under the School

18 Construction Law, the State Comptroller shall compute and

19 certify to the State Treasurer the total amount of principal

20 of, interest on, and premium, if any, on such bonds during the

21 then current and each succeeding fiscal year. With respect to

22 the interest payable on variable rate bonds, such

23 certifications shall be calculated at the maximum rate of

24 interest that may be payable during the fiscal year, after

25 taking into account any credits permitted in the related

26 indenture or other instrument against the amount of such

SB2217

- 23 -

LRB100 13147 JWD 27539 b

1 interest required to be appropriated for that period.

2 On or before the last day of each month, the State

3 Treasurer and State Comptroller shall transfer from the School

4 Infrastructure Fund to the General Obligation Bond Retirement

5 and Interest Fund an amount sufficient to pay the aggregate of

6 the principal of, interest on, and premium, if any, on the

7 bonds payable on their next payment date, divided by the number

8 of monthly transfers occurring between the last previous

9 payment date (or the delivery date if no payment date has yet

10 occurred) and the next succeeding payment date. Interest

11 payable on variable rate bonds shall be calculated at the

12 maximum rate of interest that may be payable for the relevant

13 period, after taking into account any credits permitted in the

14 related indenture or other instrument against the amount of

15 such interest required to be appropriated for that period.

16 Interest for which moneys have already been deposited into the

17 capitalized interest account within the General Obligation

18 Bond Retirement and Interest Fund shall not be included in the

19 calculation of the amounts to be transferred under this

20 subsection. Beginning July 1, 2017 through June 30, 2020, no

21 transfers shall be required under this subsection (b) from the

22 School Infrastructure Fund to the General Obligation Bond

23 Retirement and Interest Fund.

24 (b-5) The money deposited into the School Infrastructure

25 Fund from transfers pursuant to subsections (c-30) and (c-35)

26 of Section 13 of the Riverboat Gambling Act shall be applied,

SB2217

- 24 -

LRB100 13147 JWD 27539 b

1 without further direction, as provided in subsection (b-3) of

2 Section 5-35 of the School Construction Law.

3 (c) The surplus, if any, in the School Infrastructure Fund

4 after payments made pursuant to subsections (a-5), (b), and

5 (b-5) of this Section shall, subject to appropriation, be used

6 as follows:

7 First - to make 3 payments to the School Technology

8 Revolving Loan Fund as follows:

9 Transfer of $30,000,000 in fiscal year 1999;

10 Transfer of $20,000,000 in fiscal year 2000; and

11 Transfer of $10,000,000 in fiscal year 2001.

12 ~~Second - to pay the expenses of the State Board of~~

13 ~~Education and the Capital Development Board in administering~~

14 ~~programs under the School Construction Law, the total expenses~~

15 ~~not to exceed $1,200,000 in any fiscal year.~~

16 Second ~~Third~~ - to pay any amounts due for grants for school

17 construction projects and debt service under the School

18 Construction Law.

19 Third ~~Fourth~~ - to pay any amounts due for grants for school

20 maintenance projects under the School Construction Law.

21 (Source: P.A. 97-732, eff. 6-30-12; 98-18, eff. 6-7-13.)

22 (30 ILCS 105/6z-51)

23 Sec. 6z-51. Budget Stabilization Fund.

24 (a) The Budget Stabilization Fund, a special fund in the

25 State Treasury, shall consist of moneys appropriated or

SB2217

- 25 -

LRB100 13147 JWD 27539 b

1 transferred to that Fund, as provided in Section 6z-43 and as

2 otherwise provided by law. All earnings on Budget Stabilization

3 Fund investments shall be deposited into that Fund.

4 (b) The State Comptroller may direct the State Treasurer to

5 transfer moneys from the Budget Stabilization Fund to the

6 General Revenue Fund in order to meet cash flow deficits

7 resulting from timing variations between disbursements and the

8 receipt of funds within a fiscal year. Any moneys so borrowed

9 in any fiscal year other than Fiscal Year 2011 shall be repaid

10 by June 30 of the fiscal year in which they were borrowed. Any

11 moneys so borrowed in Fiscal Year 2011 shall be repaid no later

12 than July 15, 2011.

13 (c) During Fiscal Years ~~Year~~ 2017 and 2018 only, amounts

14 may be expended from the Budget Stabilization Fund only

15 pursuant to specific authorization by appropriation. Any

16 moneys expended pursuant to appropriation shall not be subject

17 to repayment.

18 (Source: P.A. 99-523, eff. 6-30-16.)

19 (30 ILCS 105/6z-52)

20 Sec. 6z-52. Drug Rebate Fund.

21 (a) There is created in the State Treasury a special fund

22 to be known as the Drug Rebate Fund.

23 (b) The Fund is created for the purpose of receiving and

24 disbursing moneys in accordance with this Section.

25 Disbursements from the Fund shall be made, subject to

SB2217

- 26 -

LRB100 13147 JWD 27539 b

1 appropriation, only as follows:

2 (1) For payments for reimbursement or coverage for

3 prescription drugs and other pharmacy products provided to

4 a recipient of medical assistance under the Illinois Public

5 Aid Code, the Children's Health Insurance Program Act, the

6 Covering ALL KIDS Health Insurance Act, and the Veterans'

7 Health Insurance Program Act of 2008.

8 (1.5) For payments to managed care organizations as

9 defined in Section 5-30.1 of the Illinois Public Aid Code.

10 (2) For reimbursement of moneys collected by the

11 Department of Healthcare and Family Services (formerly

12 Illinois Department of Public Aid) through error or

13 mistake.

14 (3) For payments of any amounts that are reimbursable

15 to the federal government resulting from a payment into

16 this Fund.

17 (4) For payments of operational and administrative

18 expenses related to providing and managing coverage for

19 prescription drugs and other pharmacy products provided to

20 a recipient of medical assistance under the Illinois Public

21 Aid Code, the Children's Health Insurance Program Act, the

22 Covering ALL KIDS Health Insurance Act, and the Veterans'

23 Health Insurance Program Act of 2008~~, and the Senior~~

24 ~~Citizens and Disabled Persons Property Tax Relief and~~

25 ~~Pharmaceutical Assistance Act~~.

26 (c) The Fund shall consist of the following:

SB2217

- 27 -

LRB100 13147 JWD 27539 b

1 (1) Upon notification from the Director of Healthcare

2 and Family Services, the Comptroller shall direct and the

3 Treasurer shall transfer the net State share (disregarding

4 the reduction in net State share attributable to the

5 American Recovery and Reinvestment Act of 2009 or any other

6 federal economic stimulus program) of all moneys received

7 by the Department of Healthcare and Family Services

8 (formerly Illinois Department of Public Aid) from drug

9 rebate agreements with pharmaceutical manufacturers

10 pursuant to Title XIX of the federal Social Security Act,

11 including any portion of the balance in the Public Aid

12 Recoveries Trust Fund on July 1, 2001 that is attributable

13 to such receipts.

14 (2) All federal matching funds received by the Illinois

15 Department as a result of expenditures made by the

16 Department that are attributable to moneys deposited in the

17 Fund.

18 (3) Any premium collected by the Illinois Department

19 from participants under a waiver approved by the federal

20 government relating to provision of pharmaceutical

21 services.

22 (4) All other moneys received for the Fund from any

23 other source, including interest earned thereon.

24 (Source: P.A. 96-8, eff. 4-28-09; 96-1100, eff. 1-1-11; 97-689,

25 eff. 7-1-12.)

SB2217

- 28 -

LRB100 13147 JWD 27539 b

1 (30 ILCS 105/6z-100)

2 (Section scheduled to be repealed on July 1, 2017)

3 Sec. 6z-100. Capital Development Board Revolving Fund;

4 payments into and use. All monies received by the Capital

5 Development Board for publications or copies issued by the

6 Board, and all monies received for contract administration

7 fees, charges, or reimbursements owing to the Board shall be

8 deposited into a special fund known as the Capital Development

9 Board Revolving Fund, which is hereby created in the State

10 treasury. The monies in this Fund shall be used by the Capital

11 Development Board, as appropriated, for expenditures for

12 personal services, retirement, social security, contractual

13 services, legal services, travel, commodities, printing,

14 equipment, electronic data processing, or telecommunications.

15 Unexpended moneys in the Fund shall not be transferred or

16 allocated by the Comptroller or Treasurer to any other fund,

17 nor shall the Governor authorize the transfer or allocation of

18 those moneys to any other fund. This Section is repealed July

19 1, 2018 ~~2017~~.

20 (Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)

21 (30 ILCS 105/8.3) (from Ch. 127, par. 144.3)

22 Sec. 8.3. Money in the Road Fund shall, if and when the

23 State of Illinois incurs any bonded indebtedness for the

24 construction of permanent highways, be set aside and used for

25 the purpose of paying and discharging annually the principal

SB2217

- 29 -

LRB100 13147 JWD 27539 b

1 and interest on that bonded indebtedness then due and payable,

2 and for no other purpose. The surplus, if any, in the Road Fund

3 after the payment of principal and interest on that bonded

4 indebtedness then annually due shall be used as follows:

5 first -- to pay the cost of administration of Chapters

6 2 through 10 of the Illinois Vehicle Code, except the cost

7 of administration of Articles I and II of Chapter 3 of that

8 Code; and

9 secondly -- for expenses of the Department of

10 Transportation for construction, reconstruction,

11 improvement, repair, maintenance, operation, and

12 administration of highways in accordance with the

13 provisions of laws relating thereto, or for any purpose

14 related or incident to and connected therewith, including

15 the separation of grades of those highways with railroads

16 and with highways and including the payment of awards made

17 by the Illinois Workers' Compensation Commission under the

18 terms of the Workers' Compensation Act or Workers'

19 Occupational Diseases Act for injury or death of an

20 employee of the Division of Highways in the Department of

21 Transportation; or for the acquisition of land and the

22 erection of buildings for highway purposes, including the

23 acquisition of highway right-of-way or for investigations

24 to determine the reasonably anticipated future highway

25 needs; or for making of surveys, plans, specifications and

26 estimates for and in the construction and maintenance of

SB2217

- 30 -

LRB100 13147 JWD 27539 b

1 flight strips and of highways necessary to provide access

2 to military and naval reservations, to defense industries

3 and defense-industry sites, and to the sources of raw

4 materials and for replacing existing highways and highway

5 connections shut off from general public use at military

6 and naval reservations and defense-industry sites, or for

7 the purchase of right-of-way, except that the State shall

8 be reimbursed in full for any expense incurred in building

9 the flight strips; or for the operating and maintaining of

10 highway garages; or for patrolling and policing the public

11 highways and conserving the peace; or for the operating

12 expenses of the Department relating to the administration

13 of public transportation programs; or, during fiscal year

14 2012 only, for the purposes of a grant not to exceed

15 $8,500,000 to the Regional Transportation Authority on

16 behalf of PACE for the purpose of ADA/Para-transit

17 expenses; or, during fiscal year 2013 only, for the

18 purposes of a grant not to exceed $3,825,000 to the

19 Regional Transportation Authority on behalf of PACE for the

20 purpose of ADA/Para-transit expenses; or, during fiscal

21 year 2014 only, for the purposes of a grant not to exceed

22 $3,825,000 to the Regional Transportation Authority on

23 behalf of PACE for the purpose of ADA/Para-transit

24 expenses; or, during fiscal year 2015 only, for the

25 purposes of a grant not to exceed $3,825,000 to the

26 Regional Transportation Authority on behalf of PACE for the

SB2217

- 31 -

LRB100 13147 JWD 27539 b

1 purpose of ADA/Para-transit expenses; or, during fiscal

2 year 2016 only, for the purposes of a grant not to exceed

3 $3,825,000 to the Regional Transportation Authority on

4 behalf of PACE for the purpose of ADA/Para-transit

5 expenses; or, during fiscal year 2017 only, for the

6 purposes of a grant not to exceed $3,825,000 to the

7 Regional Transportation Authority on behalf of PACE for the

8 purpose of ADA/Para-transit expenses; or for any of those

9 purposes or any other purpose that may be provided by law.

10 Appropriations for any of those purposes are payable from

11 the Road Fund. Appropriations may also be made from the Road

12 Fund for the administrative expenses of any State agency that

13 are related to motor vehicles or arise from the use of motor

14 vehicles.

15 Beginning with fiscal year 1980 and thereafter, no Road

16 Fund monies shall be appropriated to the following Departments

17 or agencies of State government for administration, grants, or

18 operations; but this limitation is not a restriction upon

19 appropriating for those purposes any Road Fund monies that are

20 eligible for federal reimbursement;

21 1. Department of Public Health;

22 2. Department of Transportation, only with respect to

23 subsidies for one-half fare Student Transportation and

24 Reduced Fare for Elderly, except during fiscal year 2012

25 only when no more than $40,000,000 may be expended and

26 except during fiscal year 2013 only when no more than

SB2217

- 32 -

LRB100 13147 JWD 27539 b

1 $17,570,300 may be expended and except during fiscal year

2 2014 only when no more than $17,570,000 may be expended and

3 except during fiscal year 2015 only when no more than

4 $17,570,000 may be expended and except during fiscal year

5 2016 only when no more than $17,570,000 may be expended and

6 except during fiscal year 2017 only when no more than

7 $17,570,000 may be expended;

8 3. Department of Central Management Services, except

9 for expenditures incurred for group insurance premiums of

10 appropriate personnel;

11 4. Judicial Systems and Agencies.

12 Beginning with fiscal year 1981 and thereafter, no Road

13 Fund monies shall be appropriated to the following Departments

14 or agencies of State government for administration, grants, or

15 operations; but this limitation is not a restriction upon

16 appropriating for those purposes any Road Fund monies that are

17 eligible for federal reimbursement:

18 1. Department of State Police, except for expenditures

19 with respect to the Division of Operations;

20 2. Department of Transportation, only with respect to

21 Intercity Rail Subsidies, except during fiscal year 2012

22 only when no more than $40,000,000 may be expended and

23 except during fiscal year 2013 only when no more than

24 $26,000,000 may be expended and except during fiscal year

25 2014 only when no more than $38,000,000 may be expended and

26 except during fiscal year 2015 only when no more than

SB2217

- 33 -

LRB100 13147 JWD 27539 b

1 $42,000,000 may be expended and except during fiscal year

2 2016 only when no more than $38,300,000 may be expended and

3 except during fiscal year 2017 only when no more than

4 $50,000,000 may be expended and except during fiscal year

5 2018 only when no more than $52,000,000 may be expended,

6 and Rail Freight Services.

7 Beginning with fiscal year 1982 and thereafter, no Road

8 Fund monies shall be appropriated to the following Departments

9 or agencies of State government for administration, grants, or

10 operations; but this limitation is not a restriction upon

11 appropriating for those purposes any Road Fund monies that are

12 eligible for federal reimbursement: Department of Central

13 Management Services, except for awards made by the Illinois

14 Workers' Compensation Commission under the terms of the

15 Workers' Compensation Act or Workers' Occupational Diseases

16 Act for injury or death of an employee of the Division of

17 Highways in the Department of Transportation.

18 Beginning with fiscal year 1984 and thereafter, no Road

19 Fund monies shall be appropriated to the following Departments

20 or agencies of State government for administration, grants, or

21 operations; but this limitation is not a restriction upon

22 appropriating for those purposes any Road Fund monies that are

23 eligible for federal reimbursement:

24 1. Department of State Police, except not more than 40%

25 of the funds appropriated for the Division of Operations;

26 2. State Officers.

SB2217

- 34 -

LRB100 13147 JWD 27539 b

1 Beginning with fiscal year 1984 and thereafter, no Road

2 Fund monies shall be appropriated to any Department or agency

3 of State government for administration, grants, or operations

4 except as provided hereafter; but this limitation is not a

5 restriction upon appropriating for those purposes any Road Fund

6 monies that are eligible for federal reimbursement. It shall

7 not be lawful to circumvent the above appropriation limitations

8 by governmental reorganization or other methods.

9 Appropriations shall be made from the Road Fund only in

10 accordance with the provisions of this Section.

11 Money in the Road Fund shall, if and when the State of

12 Illinois incurs any bonded indebtedness for the construction of

13 permanent highways, be set aside and used for the purpose of

14 paying and discharging during each fiscal year the principal

15 and interest on that bonded indebtedness as it becomes due and

16 payable as provided in the Transportation Bond Act, and for no

17 other purpose. The surplus, if any, in the Road Fund after the

18 payment of principal and interest on that bonded indebtedness

19 then annually due shall be used as follows:

20 first -- to pay the cost of administration of Chapters

21 2 through 10 of the Illinois Vehicle Code; and

22 secondly -- no Road Fund monies derived from fees,

23 excises, or license taxes relating to registration,

24 operation and use of vehicles on public highways or to

25 fuels used for the propulsion of those vehicles, shall be

26 appropriated or expended other than for costs of

SB2217

- 35 -

LRB100 13147 JWD 27539 b

1 administering the laws imposing those fees, excises, and

2 license taxes, statutory refunds and adjustments allowed

3 thereunder, administrative costs of the Department of

4 Transportation, including, but not limited to, the

5 operating expenses of the Department relating to the

6 administration of public transportation programs, payment

7 of debts and liabilities incurred in construction and

8 reconstruction of public highways and bridges, acquisition

9 of rights-of-way for and the cost of construction,

10 reconstruction, maintenance, repair, and operation of

11 public highways and bridges under the direction and

12 supervision of the State, political subdivision, or

13 municipality collecting those monies, or during fiscal

14 year 2012 only for the purposes of a grant not to exceed

15 $8,500,000 to the Regional Transportation Authority on

16 behalf of PACE for the purpose of ADA/Para-transit

17 expenses, or during fiscal year 2013 only for the purposes

18 of a grant not to exceed $3,825,000 to the Regional

19 Transportation Authority on behalf of PACE for the purpose

20 of ADA/Para-transit expenses, or during fiscal year 2014

21 only for the purposes of a grant not to exceed $3,825,000

22 to the Regional Transportation Authority on behalf of PACE

23 for the purpose of ADA/Para-transit expenses, or during

24 fiscal year 2015 only for the purposes of a grant not to

25 exceed $3,825,000 to the Regional Transportation Authority

26 on behalf of PACE for the purpose of ADA/Para-transit

SB2217

- 36 -

LRB100 13147 JWD 27539 b

1 expenses, or during fiscal year 2016 only for the purposes

2 of a grant not to exceed $3,825,000 to the Regional

3 Transportation Authority on behalf of PACE for the purpose

4 of ADA/Para-transit expenses, or during fiscal year 2017

5 only for the purposes of a grant not to exceed $3,825,000

6 to the Regional Transportation Authority on behalf of PACE

7 for the purpose of ADA/Para-transit expenses, and the costs

8 for patrolling and policing the public highways (by State,

9 political subdivision, or municipality collecting that

10 money) for enforcement of traffic laws. The separation of

11 grades of such highways with railroads and costs associated

12 with protection of at-grade highway and railroad crossing

13 shall also be permissible.

14 Appropriations for any of such purposes are payable from

15 the Road Fund or the Grade Crossing Protection Fund as provided

16 in Section 8 of the Motor Fuel Tax Law.

17 Except as provided in this paragraph, beginning with fiscal

18 year 1991 and thereafter, no Road Fund monies shall be

19 appropriated to the Department of State Police for the purposes

20 of this Section in excess of its total fiscal year 1990 Road

21 Fund appropriations for those purposes unless otherwise

22 provided in Section 5g of this Act. For fiscal years 2003,

23 2004, 2005, 2006, and 2007 only, no Road Fund monies shall be

24 appropriated to the Department of State Police for the purposes

25 of this Section in excess of $97,310,000. For fiscal year 2008

26 only, no Road Fund monies shall be appropriated to the

SB2217

- 37 -

LRB100 13147 JWD 27539 b

1 Department of State Police for the purposes of this Section in

2 excess of $106,100,000. For fiscal year 2009 only, no Road Fund

3 monies shall be appropriated to the Department of State Police

4 for the purposes of this Section in excess of $114,700,000.

5 Beginning in fiscal year 2010, no road fund moneys shall be

6 appropriated to the Department of State Police. It shall not be

7 lawful to circumvent this limitation on appropriations by

8 governmental reorganization or other methods unless otherwise

9 provided in Section 5g of this Act.

10 In fiscal year 1994, no Road Fund monies shall be

11 appropriated to the Secretary of State for the purposes of this

12 Section in excess of the total fiscal year 1991 Road Fund

13 appropriations to the Secretary of State for those purposes,

14 plus $9,800,000. It shall not be lawful to circumvent this

15 limitation on appropriations by governmental reorganization or

16 other method.

17 Beginning with fiscal year 1995 and thereafter, no Road

18 Fund monies shall be appropriated to the Secretary of State for

19 the purposes of this Section in excess of the total fiscal year

20 1994 Road Fund appropriations to the Secretary of State for

21 those purposes. It shall not be lawful to circumvent this

22 limitation on appropriations by governmental reorganization or

23 other methods.

24 Beginning with fiscal year 2000, total Road Fund

25 appropriations to the Secretary of State for the purposes of

26 this Section shall not exceed the amounts specified for the

SB2217

- 38 -

LRB100 13147 JWD 27539 b

1 following fiscal years:

2	`Fiscal Year 2000`	`$80,500,000;`
3	`Fiscal Year 2001`	`$80,500,000;`
4	`Fiscal Year 2002`	`$80,500,000;`
5	`Fiscal Year 2003`	`$130,500,000;`
6	`Fiscal Year 2004`	`$130,500,000;`
7	`Fiscal Year 2005`	`$130,500,000;`
8	`Fiscal Year 2006`	`$130,500,000;`
9	`Fiscal Year 2007`	`$130,500,000;`
10	`Fiscal Year 2008`	`$130,500,000;`
11	`Fiscal Year 2009`	`$130,500,000.`

12 For fiscal year 2010, no road fund moneys shall be

13 appropriated to the Secretary of State.

14 Beginning in fiscal year 2011, moneys in the Road Fund

15 shall be appropriated to the Secretary of State for the

16 exclusive purpose of paying refunds due to overpayment of fees

17 related to Chapter 3 of the Illinois Vehicle Code unless

18 otherwise provided for by law.

19 It shall not be lawful to circumvent this limitation on

20 appropriations by governmental reorganization or other

21 methods.

22 No new program may be initiated in fiscal year 1991 and

23 thereafter that is not consistent with the limitations imposed

24 by this Section for fiscal year 1984 and thereafter, insofar as

25 appropriation of Road Fund monies is concerned.

26 Nothing in this Section prohibits transfers from the Road

SB2217

- 39 -

LRB100 13147 JWD 27539 b

1 Fund to the State Construction Account Fund under Section 5e of

2 this Act; nor to the General Revenue Fund, as authorized by

3 this amendatory Act of the 93rd General Assembly.

4 The additional amounts authorized for expenditure in this

5 Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

6 shall be repaid to the Road Fund from the General Revenue Fund

7 in the next succeeding fiscal year that the General Revenue

8 Fund has a positive budgetary balance, as determined by

9 generally accepted accounting principles applicable to

10 government.

11 The additional amounts authorized for expenditure by the

12 Secretary of State and the Department of State Police in this

13 Section by this amendatory Act of the 94th General Assembly

14 shall be repaid to the Road Fund from the General Revenue Fund

15 in the next succeeding fiscal year that the General Revenue

16 Fund has a positive budgetary balance, as determined by

17 generally accepted accounting principles applicable to

18 government.

19 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;

20 99-523, eff. 6-30-16.)

21 (30 ILCS 105/8.11) (from Ch. 127, par. 144.11)

22 Sec. 8.11. Except as otherwise provided in this Section,

23 appropriations from the State Parks Fund shall be made only to

24 the Department of Natural Resources and shall, except for the

25 additional moneys deposited under Section 805-550 of the

SB2217

- 40 -

LRB100 13147 JWD 27539 b

1 Department of Natural Resources (Conservation) Law of the Civil

2 Administrative Code of Illinois, be used only for the

3 maintenance, development, operation, control and acquisition

4 of State parks and historic sites.

5 Revenues derived from the Illinois and Michigan Canal from

6 the sale of Canal lands, lease of Canal lands, Canal

7 concessions, and other Canal activities, which have been placed

8 in the State Parks Fund may be appropriated to the Department

9 of Natural Resources for that Department to use, either

10 independently or in cooperation with any Department or Agency

11 of the Federal or State Government or any political subdivision

12 thereof for the development and management of the Canal and its

13 adjacent lands as outlined in the master plan for such

14 development and management.

15 (Source: P.A. 96-1160, eff. 1-1-11.)

16 (30 ILCS 105/8.25e) (from Ch. 127, par. 144.25e)

17 Sec. 8.25e. (a) The State Comptroller and the State

18 Treasurer shall automatically transfer on the first day of each

19 month, beginning on February 1, 1988, from the General Revenue

20 Fund to each of the funds then supplemented by the pari-mutuel

21 tax pursuant to Section 28 of the Illinois Horse Racing Act of

22 1975, an amount equal to (i) the amount of pari-mutuel tax

23 deposited into such fund during the month in fiscal year 1986

24 which corresponds to the month preceding such transfer, minus

25 (ii) the amount of pari-mutuel tax (or the replacement transfer

SB2217

- 41 -

LRB100 13147 JWD 27539 b

1 authorized bysubsection (d) of Section 8g ~~Section 8g(d)~~ of

2 this Act and subsection (d) of Section 28.1 ~~Section 28.1(d)~~ of

3 the IllinoisHorse Racing Act of 1975) deposited into such fund

4 during the month preceding such transfer; provided, however,

5 that no transfer shall be made to a fund if such amount for

6 that fund is equal to or less than zero and provided that no

7 transfer shall be made to a fund in any fiscal year after the

8 amount deposited into such fund exceeds the amount of

9 pari-mutuel tax deposited into such fund during fiscal year

10 1986.

11 (b) The State Comptroller and the State Treasurer shall

12 automatically transfer on the last day of each month, beginning

13 on October 1, 1989 and ending on June 30, 2017, from the

14 General Revenue Fund to the Metropolitan Exposition,

15 Auditorium and Office Building Fund, the amount of $2,750,000

16 plus any cumulative deficiencies in such transfers for prior

17 months, until the sum of $16,500,000 has been transferred for

18 the fiscal year beginning July 1, 1989 and until the sum of

19 $22,000,000 has been transferred for each fiscal year

20 thereafter.

21 (b-5) The State Comptroller and the State Treasurer shall

22 automatically transfer on the last day of each month, beginning

23 on July 1, 2017, from the General Revenue Fund to the

24 Metropolitan Exposition, Auditorium and Office Building Fund,

25 the amount of $1,500,000 plus any cumulative deficiencies in

26 such transfers for prior months, until the sum of $12,000,000

SB2217

- 42 -

LRB100 13147 JWD 27539 b

1 has been transferred for each fiscal year thereafter.

2 (c) After the transfer of funds from the Metropolitan

3 Exposition,Auditorium and Office Building Fund to the Bond

4 Retirement Fund pursuant to subsection (b) of Section 15

5 ~~Section 15(b)~~ of the Metropolitan Civic Center Support Act, the

6 State Comptroller and the State Treasurer shall automatically

7 transfer on the last day of each month, beginning on October 1,

8 1989 and ending on June 30, 2017, from the Metropolitan

9 Exposition,Auditorium and Office Building Fund to the Park and

10 Conservation Fund the amount of $1,250,000 plus any cumulative

11 deficiencies in such transfers for prior months, until the sum

12 of $7,500,000 has been transferred for the fiscal year

13 beginning July 1, 1989 and until the sum of $10,000,000 has

14 been transferred for each fiscal year thereafter.

15 (Source: P.A. 91-25, eff. 6-9-99.)

16 (30 ILCS 105/8.52 new)

17 Sec. 8.52. Special fund transfers.

18 (a) In order to maintain the integrity of special funds and

19 improve stability in the General Revenue Fund, the Budget

20 Stabilization Fund, the Healthcare Provider Relief Fund, and

21 the Health Insurance Reserve Fund, the State Treasurer and the

22 State Comptroller shall make transfers to the General Revenue

23 Fund, the Budget Stabilization Fund, the Healthcare Provider

24 Relief Fund, or the Health Insurance Reserve Fund, from time to

25 time through June 30, 2021 as directed by the Governor, in each

SB2217

- 43 -

LRB100 13147 JWD 27539 b

1 of State fiscal years 2018 through 2021 in amounts not to

2 exceed per year the total set forth below for each fund:

3 Abandoned Residential Property Municipality

4 Relief Fund....................................$6,600,000

5 Aggregate Operations Regulatory Fund.................$500,000

6 Agricultural Master Fund.............................$900,000

7 Alternate Fuels Fund...............................$1,300,000

8 Appraisal Administration Fund........................$400,000

9 Bank and Trust Company Fund..........................$917,400

10 Care Provider Fund for Persons with a

11 Developmental Disability.......................$1,000,000

12 Carolyn Adams Ticket For The Cure Grant Fund.........$400,000

13 Cemetery Oversight Licensing and Disciplinary Fund.$50,900

14 Clean Air Act Permit Fund............................$911,600

15 Coal Technology Development Assistance Fund........$9,500,000

16 Community Health Center Care Fund....................$800,000

17 Compassionate Use of Medical Cannabis Fund.........$5,000,000

18 Conservation Police Operations Assistance Fund.....$1,400,000

19 Credit Union Fund....................................$176,200

20 Criminal Justice Information Projects Fund...........$400,000

21 Death Certificate Surcharge Fund......................$70,500

22 Death Penalty Abolition Fund.........................$309,800

23 Department of Corrections Reimbursement and

24 Education Fund...................................$180,000

25 Department of Human Rights Special Fund..............$100,000

26 DHS Private Resources Fund.........................$1,000,000

SB2217

- 44 -

LRB100 13147 JWD 27539 b

1 DHS Recoveries Trust Fund..........................$5,515,000

2 DHS Technology Initiative Fund.....................$2,250,000

3 Digital Divide Elimination Fund....................$1,347,000

4 Distance Learning Fund...............................$180,000

5 Dram Shop Fund.......................................$365,000

6 Drug Treatment Fund..................................$195,000

7 Drunk and Drugged Driving Prevention Fund.............$90,000

8 Early Intervention Services Revolving Fund.........$5,000,000

9 Economic Research and Information Fund................$11,000

10 Electronics Recycling Fund...........................$450,000

11 Energy Efficiency Trust Fund.......................$7,600,000

12 Environmental Laboratory Certification Fund..........$200,000

13 Environmental Protection Permit and Inspection Fund.$461,800

14 Environmental Protection Trust Fund..................$265,000

15 Explosives Regulatory Fund...........................$280,000

16 Fair and Exposition Fund...........................$2,800,000

17 Feed Control Fund..................................$6,800,000

18 Fertilizer Control Fund............................$4,100,000

19 Financial Institution Fund...........................$328,200

20 Fire Prevention Fund..............................$10,000,000

21 Foreclosure Prevention Program Fund................$2,500,000

22 Foreclosure Prevention Program Graduated Fund.....$10,000,000

23 General Professions Dedicated Fund...................$612,700

24 Good Samaritan Energy Trust Fund......................$29,000

25 Hazardous Waste Fund.................................$431,600

26 Health Facility Plan Review Fund......................$78,200

SB2217

- 45 -

LRB100 13147 JWD 27539 b

1 Home Inspector Administration Fund...................$500,000

2 Horse Racing Fund....................................$197,900

3 Hospital Licensure Fund............................$1,000,000

4 Human Services Priority Capital Program Fund...........$3,200

5 ICJIA Violence Prevention Special Projects Fund......$100,000

6 Illinois Adoption Registry and Medical Information

7 Exchange Fund.....................................$80,000

8 Illinois Affordable Housing Trust Fund........$16,295,000

9 Illinois Capital Revolving Loan Fund...............$1,263,000

10 Illinois Clean Water Fund..........................$4,400,000

11 Illinois Equity Fund.................................$535,000

12 Illinois Fisheries Management Fund.................$2,000,000

13 Illinois Forestry Development Fund...................$264,300

14 Illinois Gaming Law Enforcement Fund..................$62,000

15 Illinois Health Facilities Planning Fund...........$2,500,000

16 Illinois National Guard Billeting Fund...............$100,000

17 Illinois Power Agency Renewable Energy

18 Resources Fund...............................$225,000,000

19 Illinois Standardbred Breeders Fund................$4,000,000

20 Illinois State Dental Disciplinary Fund............$1,500,000

21 Illinois State Medical Disciplinary Fund...........$5,000,000

22 Illinois State Pharmacy Disciplinary Fund..........$2,000,000

23 Illinois State Podiatric Disciplinary Fund...........$200,000

24 Illinois Thoroughbred Breeders Fund................$4,000,000

25 Illinois Workers' Compensation Commission

26 Operations Fund...............................$11,272,900

SB2217

- 46 -

LRB100 13147 JWD 27539 b

1 Insurance Financial Regulation Fund...........$10,941,900

2 Insurance Producer Administration Fund............$15,000,000

3 Intercity Passenger Rail Fund........................$500,000

4 International and Promotional Fund....................$37,000

5 Large Business Attraction Fund.....................$1,562,000

6 Law Enforcement Camera Grant Fund..................$1,500,000

7 LEADS Maintenance Fund...............................$118,900

8 Low-Level Radioactive Waste Facility Development

9 and Operation Fund.............................$1,300,000

10 Medicaid Buy-In Program Revolving Fund...............$300,000

11 Mental Health Fund.................................$1,101,300

12 Mental Health Reporting Fund.........................$624,100

13 Metabolic Screening and Treatment Fund.............$5,000,000

14 Money Laundering Asset Recovery Fund..................$63,700

15 Motor Carrier Safety Inspection Fund.................$115,000

16 Motor Vehicle Theft Prevention Trust Fund.........$13,800,000

17 Natural Areas Acquisition Fund.....................$2,000,000

18 Natural Resources Restoration Trust Fund...........$2,100,000

19 Nuclear Safety Emergency Preparedness Fund.........$6,000,000

20 Nursing Dedicated and Professional Fund............$5,000,000

21 Partners for Conservation Fund.......................$698,800

22 Pesticide Control Fund...............................$400,000

23 Plugging and Restoration Fund......................$1,200,000

24 Plumbing Licensure and Program Fund...................$89,000

25 Pollution Control Board Fund.........................$300,000

26 Port Development Revolving Loan Fund.................$410,000

SB2217

- 47 -

LRB100 13147 JWD 27539 b

1 Prescription Pill and Drug Disposal Fund.............$250,000

2 Professions Indirect Cost Fund.....................$1,409,500

3 Provider Inquiry Trust Fund..........................$500,000

4 Public Health Special State Projects Fund.........$10,000,000

5 Public Infrastructure Construction Loan

6 Revolving Fund.................................$1,500,000

7 Public Pension Regulation Fund.......................$100,300

8 Quality of Life Endowment Fund.......................$337,500

9 Radiation Protection Fund..........................$4,500,000

10 Rail Freight Loan Repayment Fund...................$1,000,000

11 Real Estate License Administration Fund............$3,000,000

12 Real Estate Research and Education Fund..............$250,000

13 Registered Certified Public Accountants' Administration

14 and Disciplinary Fund..........................$1,500,000

15 Regulatory Evaluation and Basic Enforcement Fund.....$150,000

16 Regulatory Fund......................................$330,000

17 Renewable Energy Resources Trust Fund.............$12,000,000

18 Rental Housing Support Program Fund..................$760,000

19 Residential Finance Regulatory Fund..................$127,000

20 Roadside Memorial Fund...............................$200,000

21 Safe Bottled Water Fund..............................$150,000

22 School Technology Revolving Loan Fund..........$1,500,000

23 Sex Offender Registration Fund.......................$100,000

24 Small Business Environmental Assistance Fund.........$294,000

25 Snowmobile Trail Establishment Fund..................$150,000

26 Solid Waste Management Fund.......................$13,900,000

SB2217

- 48 -

LRB100 13147 JWD 27539 b

1 Spinal Cord Injury Paralysis Cure Research

2 Trust Fund.......................................$300,000

3 State Asset Forfeiture Fund..........................$185,000

4 State Charter School Commission Fund.................$100,000

5 State Crime Laboratory Fund..........................$150,500

6 State Furbearer Fund.................................$200,000

7 State Offender DNA Identification System Fund.........$98,200

8 State Parks Fund.....................................$662,000

9 State Police DUI Fund.................................$57,100

10 State Police Firearm Services Fund.................$7,200,000

11 State Police Merit Board Public Safety Fund...........$58,200

12 State Police Operations Assistance Fund............$1,022,000

13 State Police Services Fund.........................$3,500,000

14 State Police Whistleblower Reward and

15 Protection Fund..................................$625,700

16 State Rail Freight Loan Repayment Fund.........$6,000,000

17 Statewide 9-1-1 Fund...............................$5,926,000

18 Subtitle D Management Fund.........................$1,000,000

19 Tax Compliance and Administration Fund.............$1,400,000

20 TOMA Consumer Protection Fund........................$200,000

21 Tourism Promotion Fund............................$91,000,000

22 Traffic and Criminal Conviction Surcharge Fund.......$638,100

23 Trauma Center Fund.................................$3,000,000

24 Underground Resources Conservation

25 Enforcement Fund.................................$700,000

26 Used Tire Management Fund.........................$17,500,000

SB2217

- 49 -

LRB100 13147 JWD 27539 b

1 Weights and Measures Fund............................$256,100

2 Wireless Carrier Reimbursement Fund..................$327,000

3 Workforce, Technology, and Economic

4 Development Fund..................................$65,000

5 Youth Alcoholism and Substance Abuse

6 Prevention Fund..................................$500,000

7 Total $642,920,100

8 (b) On and after the effective date of this amendatory Act

9 of the 100th General Assembly through the end of State fiscal

10 year 2021, when any of the funds listed in subsection (a) has

11 insufficient cash from which the State Comptroller may make

12 expenditures properly supported by appropriations from the

13 fund, then, at the direction of the Director of the Governor's

14 Office of Management and Budget, the State Treasurer and State

15 Comptroller shall transfer from the General Revenue Fund to the

16 fund only such amount as is immediately necessary to satisfy

17 outstanding expenditure obligations on a timely basis, subject

18 to the provisions of the State Prompt Payment Act. All or a

19 portion of the amounts transferred from the General Revenue

20 Fund to a fund pursuant to this subsection (b) from time to

21 time may be re-transferred by the State Comptroller and the

22 State Treasurer from the receiving fund into the General

23 Revenue Fund as soon as and to the extent that deposits are

24 made into or receipts are collected by the receiving fund.

25 (c) The State Treasurer and State Comptroller shall

26 transfer the amounts designated under subsection (a) of this

SB2217

- 50 -

LRB100 13147 JWD 27539 b

1 Section as soon as may be practicable after receiving the

2 direction to transfer from the Director of the Governor's

3 Office of Management and Budget. If the Director of the

4 Governor's Office of Management and Budget determines that any

5 transfer authorized by this Section from a special fund under

6 subsection (a) either (i) jeopardizes federal funding based on

7 a written communication from a federal official or (ii)

8 violates an order of a court of competent jurisdiction, then

9 the Director may order the State Treasurer and State

10 Comptroller, in writing, to transfer from the General Revenue

11 Fund to that listed special fund all or part of the amounts

12 transferred from that special fund under subsection (a).

13 (d) During State fiscal years 2018 through 2021, the report

14 filed under Section 7.2 of the Governor's Office of Management

15 and Budget Act shall contain, in addition to the information

16 otherwise required, information on all transfers made pursuant

17 to this Section, including all of the following:

18 (1) The date each transfer was made.

19 (2) The amount of each transfer.

20 (3) In the case of a transfer from the General Revenue

21 Fund to a fund of origin pursuant to subsection (b) or (c),

22 the amount of such transfer and the date such transfer was

23 made.

24 (4) The end of day balance of both the fund of origin

25 and the receiving fund on the date the transfer was made.

26 (e) Notwithstanding any provision of law to the contrary,

SB2217

- 51 -

LRB100 13147 JWD 27539 b

1 the transfers in this Section may be made through the end of

2 State fiscal year 2021.

3 (30 ILCS 105/8g)

4 Sec. 8g. Fund transfers.

5 (a) In addition to any other transfers that may be provided

6 for by law, as soon as may be practical after the effective

7 date of this amendatory Act of the 91st General Assembly, the

8 State Comptroller shall direct and the State Treasurer shall

9 transfer the sum of $10,000,000 from the General Revenue Fund

10 to the Motor Vehicle License Plate Fund created by Senate Bill

11 1028 of the 91st General Assembly.

12 (b) In addition to any other transfers that may be provided

13 for by law, as soon as may be practical after the effective

14 date of this amendatory Act of the 91st General Assembly, the

15 State Comptroller shall direct and the State Treasurer shall

16 transfer the sum of $25,000,000 from the General Revenue Fund

17 to the Fund for Illinois' Future created by Senate Bill 1066 of

18 the 91st General Assembly.

19 (c) In addition to any other transfers that may be provided

20 for by law, on August 30 of each fiscal year's license period,

21 the Illinois Liquor Control Commission shall direct and the

22 State Comptroller and State Treasurer shall transfer from the

23 General Revenue Fund to the Youth Alcoholism and Substance

24 Abuse Prevention Fund an amount equal to the number of retail

25 liquor licenses issued for that fiscal year multiplied by $50.

SB2217

- 52 -

LRB100 13147 JWD 27539 b

1 (d) The payments to programs required under subsection (d)

2 of Section 28.1 of the Illinois Horse Racing Act of 1975 shall

3 be made, pursuant to appropriation, from the special funds

4 referred to in the statutes cited in that subsection, rather

5 than directly from the General Revenue Fund.

6 Beginning January 1, 2000, on the first day of each month,

7 or as soon as may be practical thereafter, the State

8 Comptroller shall direct and the State Treasurer shall transfer

9 from the General Revenue Fund to each of the special funds from

10 which payments are to be made under subsection (d) of Section

11 28.1 of the Illinois Horse Racing Act of 1975 an amount equal

12 to 1/12 of the annual amount required for those payments from

13 that special fund, which annual amount shall not exceed the

14 annual amount for those payments from that special fund for the

15 calendar year 1998. The special funds to which transfers shall

16 be made under this subsection (d) include, but are not

17 necessarily limited to, the Agricultural Premium Fund; the

18 Metropolitan Exposition, Auditorium and Office Building Fund;

19 the Fair and Exposition Fund; the Illinois Standardbred

20 Breeders Fund; the Illinois Thoroughbred Breeders Fund; and the

21 Illinois Veterans' Rehabilitation Fund. During State fiscal

22 year 2018 only, the State Comptroller shall direct and the

23 State Treasurer shall transfer amounts from the General Revenue

24 Fund to the designated funds not exceeding the following

25 amounts:

26 Agricultural Premium Fund..................... $0

SB2217

- 53 -

LRB100 13147 JWD 27539 b

1	`Fair and Exposition Fund`......................	`0`
2	`Illinois Standardbred Breeders Fund`...........	`0`
3	`Illinois Thoroughbred Breeders Fund`...........	`0`

4 (e) In addition to any other transfers that may be provided

5 for by law, as soon as may be practical after the effective

6 date of this amendatory Act of the 91st General Assembly, but

7 in no event later than June 30, 2000, the State Comptroller

8 shall direct and the State Treasurer shall transfer the sum of

9 $15,000,000 from the General Revenue Fund to the Fund for

10 Illinois' Future.

11 (f) In addition to any other transfers that may be provided

12 for by law, as soon as may be practical after the effective

13 date of this amendatory Act of the 91st General Assembly, but

14 in no event later than June 30, 2000, the State Comptroller

15 shall direct and the State Treasurer shall transfer the sum of

16 $70,000,000 from the General Revenue Fund to the Long-Term Care

17 Provider Fund.

18 (f-1) In fiscal year 2002, in addition to any other

19 transfers that may be provided for by law, at the direction of

20 and upon notification from the Governor, the State Comptroller

21 shall direct and the State Treasurer shall transfer amounts not

22 exceeding a total of $160,000,000 from the General Revenue Fund

23 to the Long-Term Care Provider Fund.

24 (g) In addition to any other transfers that may be provided

25 for by law, on July 1, 2001, or as soon thereafter as may be

26 practical, the State Comptroller shall direct and the State

SB2217

- 54 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer the sum of $1,200,000 from the General

2 Revenue Fund to the Violence Prevention Fund.

3 (h) In each of fiscal years 2002 through 2004, but not

4 thereafter, in addition to any other transfers that may be

5 provided for by law, the State Comptroller shall direct and the

6 State Treasurer shall transfer $5,000,000 from the General

7 Revenue Fund to the Tourism Promotion Fund.

8 (i) On or after July 1, 2001 and until May 1, 2002, in

9 addition to any other transfers that may be provided for by

10 law, at the direction of and upon notification from the

11 Governor, the State Comptroller shall direct and the State

12 Treasurer shall transfer amounts not exceeding a total of

13 $80,000,000 from the General Revenue Fund to the Tobacco

14 Settlement Recovery Fund. Any amounts so transferred shall be

15 re-transferred by the State Comptroller and the State Treasurer

16 from the Tobacco Settlement Recovery Fund to the General

17 Revenue Fund at the direction of and upon notification from the

18 Governor, but in any event on or before June 30, 2002.

19 (i-1) On or after July 1, 2002 and until May 1, 2003, in

20 addition to any other transfers that may be provided for by

21 law, at the direction of and upon notification from the

22 Governor, the State Comptroller shall direct and the State

23 Treasurer shall transfer amounts not exceeding a total of

24 $80,000,000 from the General Revenue Fund to the Tobacco

25 Settlement Recovery Fund. Any amounts so transferred shall be

26 re-transferred by the State Comptroller and the State Treasurer

SB2217

- 55 -

LRB100 13147 JWD 27539 b

1 from the Tobacco Settlement Recovery Fund to the General

2 Revenue Fund at the direction of and upon notification from the

3 Governor, but in any event on or before June 30, 2003.

4 (j) On or after July 1, 2001 and no later than June 30,

5 2002, in addition to any other transfers that may be provided

6 for by law, at the direction of and upon notification from the

7 Governor, the State Comptroller shall direct and the State

8 Treasurer shall transfer amounts not to exceed the following

9 sums into the Statistical Services Revolving Fund:

10	`From the General Revenue Fund`.................	`$8,450,000`
11	`From the Public Utility Fund`..................	`1,700,000`
12	`From the Transportation Regulatory Fund`.......	`2,650,000`
13	`From the Title III Social Security and`
14	`Employment Fund`..............................	`3,700,000`
15	`From the Professions Indirect Cost Fund`.......	`4,050,000`
16	`From the Underground Storage Tank Fund`........	`550,000`
17	`From the Agricultural Premium Fund`............	`750,000`
18	`From the State Pensions Fund`..................	`200,000`
19	`From the Road Fund`............................	`2,000,000`
20	`From the Health Facilities`
21	`Planning Fund`................................	`1,000,000`
22	`From the Savings and Residential Finance`
23	`Regulatory Fund`..............................	`130,800`
24	`From the Appraisal Administration Fund`........	`28,600`
25	`From the Pawnbroker Regulation Fund`...........	`3,600`
26	`From the Auction Regulation`

SB2217

- 56 -

LRB100 13147 JWD 27539 b

1	`Administration Fund`..........................	`35,800`
2	`From the Bank and Trust Company Fund`..........	`634,800`
3	`From the Real Estate License`
4	`Administration Fund`..........................	`313,600`

5 (k) In addition to any other transfers that may be provided

6 for by law, as soon as may be practical after the effective

7 date of this amendatory Act of the 92nd General Assembly, the

8 State Comptroller shall direct and the State Treasurer shall

9 transfer the sum of $2,000,000 from the General Revenue Fund to

10 the Teachers Health Insurance Security Fund.

11 (k-1) In addition to any other transfers that may be

12 provided for by law, on July 1, 2002, or as soon as may be

13 practical thereafter, the State Comptroller shall direct and

14 the State Treasurer shall transfer the sum of $2,000,000 from

15 the General Revenue Fund to the Teachers Health Insurance

16 Security Fund.

17 (k-2) In addition to any other transfers that may be

18 provided for by law, on July 1, 2003, or as soon as may be

19 practical thereafter, the State Comptroller shall direct and

20 the State Treasurer shall transfer the sum of $2,000,000 from

21 the General Revenue Fund to the Teachers Health Insurance

22 Security Fund.

23 (k-3) On or after July 1, 2002 and no later than June 30,

24 2003, in addition to any other transfers that may be provided

25 for by law, at the direction of and upon notification from the

26 Governor, the State Comptroller shall direct and the State

SB2217

- 57 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer amounts not to exceed the following

2 sums into the Statistical Services Revolving Fund:

3	`Appraisal Administration Fund`.................	`$150,000`
4	`General Revenue Fund`..........................	`10,440,000`
5	`Savings and Residential Finance`
6	`Regulatory Fund`...........................	`200,000`
7	`State Pensions Fund`...........................	`100,000`
8	`Bank and Trust Company Fund`...................	`100,000`
9	`Professions Indirect Cost Fund`................	`3,400,000`
10	`Public Utility Fund`...........................	`2,081,200`
11	`Real Estate License Administration Fund`.......	`150,000`
12	`Title III Social Security and`
13	`Employment Fund`...........................	`1,000,000`
14	`Transportation Regulatory Fund`................	`3,052,100`
15	`Underground Storage Tank Fund`.................	`50,000`

16 (l) In addition to any other transfers that may be provided

17 for by law, on July 1, 2002, or as soon as may be practical

18 thereafter, the State Comptroller shall direct and the State

19 Treasurer shall transfer the sum of $3,000,000 from the General

20 Revenue Fund to the Presidential Library and Museum Operating

21 Fund.

22 (m) In addition to any other transfers that may be provided

23 for by law, on July 1, 2002 and on the effective date of this

24 amendatory Act of the 93rd General Assembly, or as soon

25 thereafter as may be practical, the State Comptroller shall

26 direct and the State Treasurer shall transfer the sum of

SB2217

- 58 -

LRB100 13147 JWD 27539 b

1 $1,200,000 from the General Revenue Fund to the Violence

2 Prevention Fund.

3 (n) In addition to any other transfers that may be provided

4 for by law, on July 1, 2003, or as soon thereafter as may be

5 practical, the State Comptroller shall direct and the State

6 Treasurer shall transfer the sum of $6,800,000 from the General

7 Revenue Fund to the DHS Recoveries Trust Fund.

8 (o) On or after July 1, 2003, and no later than June 30,

9 2004, in addition to any other transfers that may be provided

10 for by law, at the direction of and upon notification from the

11 Governor, the State Comptroller shall direct and the State

12 Treasurer shall transfer amounts not to exceed the following

13 sums into the Vehicle Inspection Fund:

14 From the Underground Storage Tank Fund ....... $35,000,000.

15 (p) On or after July 1, 2003 and until May 1, 2004, in

16 addition to any other transfers that may be provided for by

17 law, at the direction of and upon notification from the

18 Governor, the State Comptroller shall direct and the State

19 Treasurer shall transfer amounts not exceeding a total of

20 $80,000,000 from the General Revenue Fund to the Tobacco

21 Settlement Recovery Fund. Any amounts so transferred shall be

22 re-transferred from the Tobacco Settlement Recovery Fund to the

23 General Revenue Fund at the direction of and upon notification

24 from the Governor, but in any event on or before June 30, 2004.

25 (q) In addition to any other transfers that may be provided

26 for by law, on July 1, 2003, or as soon as may be practical

SB2217

- 59 -

LRB100 13147 JWD 27539 b

1 thereafter, the State Comptroller shall direct and the State

2 Treasurer shall transfer the sum of $5,000,000 from the General

3 Revenue Fund to the Illinois Military Family Relief Fund.

4 (r) In addition to any other transfers that may be provided

5 for by law, on July 1, 2003, or as soon as may be practical

6 thereafter, the State Comptroller shall direct and the State

7 Treasurer shall transfer the sum of $1,922,000 from the General

8 Revenue Fund to the Presidential Library and Museum Operating

9 Fund.

10 (s) In addition to any other transfers that may be provided

11 for by law, on or after July 1, 2003, the State Comptroller

12 shall direct and the State Treasurer shall transfer the sum of

13 $4,800,000 from the Statewide Economic Development Fund to the

14 General Revenue Fund.

15 (t) In addition to any other transfers that may be provided

16 for by law, on or after July 1, 2003, the State Comptroller

17 shall direct and the State Treasurer shall transfer the sum of

18 $50,000,000 from the General Revenue Fund to the Budget

19 Stabilization Fund.

20 (u) On or after July 1, 2004 and until May 1, 2005, in

21 addition to any other transfers that may be provided for by

22 law, at the direction of and upon notification from the

23 Governor, the State Comptroller shall direct and the State

24 Treasurer shall transfer amounts not exceeding a total of

25 $80,000,000 from the General Revenue Fund to the Tobacco

26 Settlement Recovery Fund. Any amounts so transferred shall be

SB2217

- 60 -

LRB100 13147 JWD 27539 b

1 retransferred by the State Comptroller and the State Treasurer

2 from the Tobacco Settlement Recovery Fund to the General

3 Revenue Fund at the direction of and upon notification from the

4 Governor, but in any event on or before June 30, 2005.

5 (v) In addition to any other transfers that may be provided

6 for by law, on July 1, 2004, or as soon thereafter as may be

7 practical, the State Comptroller shall direct and the State

8 Treasurer shall transfer the sum of $1,200,000 from the General

9 Revenue Fund to the Violence Prevention Fund.

10 (w) In addition to any other transfers that may be provided

11 for by law, on July 1, 2004, or as soon thereafter as may be

12 practical, the State Comptroller shall direct and the State

13 Treasurer shall transfer the sum of $6,445,000 from the General

14 Revenue Fund to the Presidential Library and Museum Operating

15 Fund.

16 (x) In addition to any other transfers that may be provided

17 for by law, on January 15, 2005, or as soon thereafter as may

18 be practical, the State Comptroller shall direct and the State

19 Treasurer shall transfer to the General Revenue Fund the

20 following sums:

21 From the State Crime Laboratory Fund, $200,000;

22 From the State Police Wireless Service Emergency Fund,

23 $200,000;

24 From the State Offender DNA Identification System

25 Fund, $800,000; and

26 From the State Police Whistleblower Reward and

SB2217

- 61 -

LRB100 13147 JWD 27539 b

1 Protection Fund, $500,000.

2 (y) Notwithstanding any other provision of law to the

3 contrary, in addition to any other transfers that may be

4 provided for by law on June 30, 2005, or as soon as may be

5 practical thereafter, the State Comptroller shall direct and

6 the State Treasurer shall transfer the remaining balance from

7 the designated funds into the General Revenue Fund and any

8 future deposits that would otherwise be made into these funds

9 must instead be made into the General Revenue Fund:

10 (1) the Keep Illinois Beautiful Fund;

11 (2) the Metropolitan Fair and Exposition Authority

12 Reconstruction Fund;

13 (3) the New Technology Recovery Fund;

14 (4) the Illinois Rural Bond Bank Trust Fund;

15 (5) the ISBE School Bus Driver Permit Fund;

16 (6) the Solid Waste Management Revolving Loan Fund;

17 (7) the State Postsecondary Review Program Fund;

18 (8) the Tourism Attraction Development Matching Grant

19 Fund;

20 (9) the Patent and Copyright Fund;

21 (10) the Credit Enhancement Development Fund;

22 (11) the Community Mental Health and Developmental

23 Disabilities Services Provider Participation Fee Trust

24 Fund;

25 (12) the Nursing Home Grant Assistance Fund;

26 (13) the By-product Material Safety Fund;

SB2217

- 62 -

LRB100 13147 JWD 27539 b

1 (14) the Illinois Student Assistance Commission Higher

2 EdNet Fund;

3 (15) the DORS State Project Fund;

4 (16) the School Technology Revolving Fund;

5 (17) the Energy Assistance Contribution Fund;

6 (18) the Illinois Building Commission Revolving Fund;

7 (19) the Illinois Aquaculture Development Fund;

8 (20) the Homelessness Prevention Fund;

9 (21) the DCFS Refugee Assistance Fund;

10 (22) the Illinois Century Network Special Purposes

11 Fund; and

12 (23) the Build Illinois Purposes Fund.

13 (z) In addition to any other transfers that may be provided

14 for by law, on July 1, 2005, or as soon as may be practical

15 thereafter, the State Comptroller shall direct and the State

16 Treasurer shall transfer the sum of $1,200,000 from the General

17 Revenue Fund to the Violence Prevention Fund.

18 (aa) In addition to any other transfers that may be

19 provided for by law, on July 1, 2005, or as soon as may be

20 practical thereafter, the State Comptroller shall direct and

21 the State Treasurer shall transfer the sum of $9,000,000 from

22 the General Revenue Fund to the Presidential Library and Museum

23 Operating Fund.

24 (bb) In addition to any other transfers that may be

25 provided for by law, on July 1, 2005, or as soon as may be

26 practical thereafter, the State Comptroller shall direct and

SB2217

- 63 -

LRB100 13147 JWD 27539 b

1 the State Treasurer shall transfer the sum of $6,803,600 from

2 the General Revenue Fund to the Securities Audit and

3 Enforcement Fund.

4 (cc) In addition to any other transfers that may be

5 provided for by law, on or after July 1, 2005 and until May 1,

6 2006, at the direction of and upon notification from the

7 Governor, the State Comptroller shall direct and the State

8 Treasurer shall transfer amounts not exceeding a total of

9 $80,000,000 from the General Revenue Fund to the Tobacco

10 Settlement Recovery Fund. Any amounts so transferred shall be

11 re-transferred by the State Comptroller and the State Treasurer

12 from the Tobacco Settlement Recovery Fund to the General

13 Revenue Fund at the direction of and upon notification from the

14 Governor, but in any event on or before June 30, 2006.

15 (dd) In addition to any other transfers that may be

16 provided for by law, on April 1, 2005, or as soon thereafter as

17 may be practical, at the direction of the Director of Public

18 Aid (now Director of Healthcare and Family Services), the State

19 Comptroller shall direct and the State Treasurer shall transfer

20 from the Public Aid Recoveries Trust Fund amounts not to exceed

21 $14,000,000 to the Community Mental Health Medicaid Trust Fund.

22 (ee) Notwithstanding any other provision of law, on July 1,

23 2006, or as soon thereafter as practical, the State Comptroller

24 shall direct and the State Treasurer shall transfer the

25 remaining balance from the Illinois Civic Center Bond Fund to

26 the Illinois Civic Center Bond Retirement and Interest Fund.

SB2217

- 64 -

LRB100 13147 JWD 27539 b

1 (ff) In addition to any other transfers that may be

2 provided for by law, on and after July 1, 2006 and until June

3 30, 2007, at the direction of and upon notification from the

4 Director of the Governor's Office of Management and Budget, the

5 State Comptroller shall direct and the State Treasurer shall

6 transfer amounts not exceeding a total of $1,900,000 from the

7 General Revenue Fund to the Illinois Capital Revolving Loan

8 Fund.

9 (gg) In addition to any other transfers that may be

10 provided for by law, on and after July 1, 2006 and until May 1,

11 2007, at the direction of and upon notification from the

12 Governor, the State Comptroller shall direct and the State

13 Treasurer shall transfer amounts not exceeding a total of

14 $80,000,000 from the General Revenue Fund to the Tobacco

15 Settlement Recovery Fund. Any amounts so transferred shall be

16 retransferred by the State Comptroller and the State Treasurer

17 from the Tobacco Settlement Recovery Fund to the General

18 Revenue Fund at the direction of and upon notification from the

19 Governor, but in any event on or before June 30, 2007.

20 (hh) In addition to any other transfers that may be

21 provided for by law, on and after July 1, 2006 and until June

22 30, 2007, at the direction of and upon notification from the

23 Governor, the State Comptroller shall direct and the State

24 Treasurer shall transfer amounts from the Illinois Affordable

25 Housing Trust Fund to the designated funds not exceeding the

26 following amounts:

SB2217

- 65 -

LRB100 13147 JWD 27539 b

1 DCFS Children's Services Fund.................$2,200,000

2 Department of Corrections Reimbursement

3 and Education Fund........................$1,500,000

4 Supplemental Low-Income Energy

5 Assistance Fund..............................$75,000

6 (ii) In addition to any other transfers that may be

7 provided for by law, on or before August 31, 2006, the Governor

8 and the State Comptroller may agree to transfer the surplus

9 cash balance from the General Revenue Fund to the Budget

10 Stabilization Fund and the Pension Stabilization Fund in equal

11 proportions. The determination of the amount of the surplus

12 cash balance shall be made by the Governor, with the

13 concurrence of the State Comptroller, after taking into account

14 the June 30, 2006 balances in the general funds and the actual

15 or estimated spending from the general funds during the lapse

16 period. Notwithstanding the foregoing, the maximum amount that

17 may be transferred under this subsection (ii) is $50,000,000.

18 (jj) In addition to any other transfers that may be

19 provided for by law, on July 1, 2006, or as soon thereafter as

20 practical, the State Comptroller shall direct and the State

21 Treasurer shall transfer the sum of $8,250,000 from the General

22 Revenue Fund to the Presidential Library and Museum Operating

23 Fund.

24 (kk) In addition to any other transfers that may be

25 provided for by law, on July 1, 2006, or as soon thereafter as

26 practical, the State Comptroller shall direct and the State

SB2217

- 66 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer the sum of $1,400,000 from the General

2 Revenue Fund to the Violence Prevention Fund.

3 (ll) In addition to any other transfers that may be

4 provided for by law, on the first day of each calendar quarter

5 of the fiscal year beginning July 1, 2006, or as soon

6 thereafter as practical, the State Comptroller shall direct and

7 the State Treasurer shall transfer from the General Revenue

8 Fund amounts equal to one-fourth of $20,000,000 to the

9 Renewable Energy Resources Trust Fund.

10 (mm) In addition to any other transfers that may be

11 provided for by law, on July 1, 2006, or as soon thereafter as

12 practical, the State Comptroller shall direct and the State

13 Treasurer shall transfer the sum of $1,320,000 from the General

14 Revenue Fund to the I-FLY Fund.

15 (nn) In addition to any other transfers that may be

16 provided for by law, on July 1, 2006, or as soon thereafter as

17 practical, the State Comptroller shall direct and the State

18 Treasurer shall transfer the sum of $3,000,000 from the General

19 Revenue Fund to the African-American HIV/AIDS Response Fund.

20 (oo) In addition to any other transfers that may be

21 provided for by law, on and after July 1, 2006 and until June

22 30, 2007, at the direction of and upon notification from the

23 Governor, the State Comptroller shall direct and the State

24 Treasurer shall transfer amounts identified as net receipts

25 from the sale of all or part of the Illinois Student Assistance

26 Commission loan portfolio from the Student Loan Operating Fund

SB2217

- 67 -

LRB100 13147 JWD 27539 b

1 to the General Revenue Fund. The maximum amount that may be

2 transferred pursuant to this Section is $38,800,000. In

3 addition, no transfer may be made pursuant to this Section that

4 would have the effect of reducing the available balance in the

5 Student Loan Operating Fund to an amount less than the amount

6 remaining unexpended and unreserved from the total

7 appropriations from the Fund estimated to be expended for the

8 fiscal year. The State Treasurer and Comptroller shall transfer

9 the amounts designated under this Section as soon as may be

10 practical after receiving the direction to transfer from the

11 Governor.

12 (pp) In addition to any other transfers that may be

13 provided for by law, on July 1, 2006, or as soon thereafter as

14 practical, the State Comptroller shall direct and the State

15 Treasurer shall transfer the sum of $2,000,000 from the General

16 Revenue Fund to the Illinois Veterans Assistance Fund.

17 (qq) In addition to any other transfers that may be

18 provided for by law, on and after July 1, 2007 and until May 1,

19 2008, at the direction of and upon notification from the

20 Governor, the State Comptroller shall direct and the State

21 Treasurer shall transfer amounts not exceeding a total of

22 $80,000,000 from the General Revenue Fund to the Tobacco

23 Settlement Recovery Fund. Any amounts so transferred shall be

24 retransferred by the State Comptroller and the State Treasurer

25 from the Tobacco Settlement Recovery Fund to the General

26 Revenue Fund at the direction of and upon notification from the

SB2217

- 68 -

LRB100 13147 JWD 27539 b

1 Governor, but in any event on or before June 30, 2008.

2 (rr) In addition to any other transfers that may be

3 provided for by law, on and after July 1, 2007 and until June

4 30, 2008, at the direction of and upon notification from the

5 Governor, the State Comptroller shall direct and the State

6 Treasurer shall transfer amounts from the Illinois Affordable

7 Housing Trust Fund to the designated funds not exceeding the

8 following amounts:

9 DCFS Children's Services Fund.................$2,200,000

10 Department of Corrections Reimbursement

11 and Education Fund........................$1,500,000

12 Supplemental Low-Income Energy

13 Assistance Fund..............................$75,000

14 (ss) In addition to any other transfers that may be

15 provided for by law, on July 1, 2007, or as soon thereafter as

16 practical, the State Comptroller shall direct and the State

17 Treasurer shall transfer the sum of $8,250,000 from the General

18 Revenue Fund to the Presidential Library and Museum Operating

19 Fund.

20 (tt) In addition to any other transfers that may be

21 provided for by law, on July 1, 2007, or as soon thereafter as

22 practical, the State Comptroller shall direct and the State

23 Treasurer shall transfer the sum of $1,400,000 from the General

24 Revenue Fund to the Violence Prevention Fund.

25 (uu) In addition to any other transfers that may be

26 provided for by law, on July 1, 2007, or as soon thereafter as

SB2217

- 69 -

LRB100 13147 JWD 27539 b

1 practical, the State Comptroller shall direct and the State

2 Treasurer shall transfer the sum of $1,320,000 from the General

3 Revenue Fund to the I-FLY Fund.

4 (vv) In addition to any other transfers that may be

5 provided for by law, on July 1, 2007, or as soon thereafter as

6 practical, the State Comptroller shall direct and the State

7 Treasurer shall transfer the sum of $3,000,000 from the General

8 Revenue Fund to the African-American HIV/AIDS Response Fund.

9 (ww) In addition to any other transfers that may be

10 provided for by law, on July 1, 2007, or as soon thereafter as

11 practical, the State Comptroller shall direct and the State

12 Treasurer shall transfer the sum of $3,500,000 from the General

13 Revenue Fund to the Predatory Lending Database Program Fund.

14 (xx) In addition to any other transfers that may be

15 provided for by law, on July 1, 2007, or as soon thereafter as

16 practical, the State Comptroller shall direct and the State

17 Treasurer shall transfer the sum of $5,000,000 from the General

18 Revenue Fund to the Digital Divide Elimination Fund.

19 (yy) In addition to any other transfers that may be

20 provided for by law, on July 1, 2007, or as soon thereafter as

21 practical, the State Comptroller shall direct and the State

22 Treasurer shall transfer the sum of $4,000,000 from the General

23 Revenue Fund to the Digital Divide Elimination Infrastructure

24 Fund.

25 (zz) In addition to any other transfers that may be

26 provided for by law, on July 1, 2008, or as soon thereafter as

SB2217

- 70 -

LRB100 13147 JWD 27539 b

1 practical, the State Comptroller shall direct and the State

2 Treasurer shall transfer the sum of $5,000,000 from the General

3 Revenue Fund to the Digital Divide Elimination Fund.

4 (aaa) In addition to any other transfers that may be

5 provided for by law, on and after July 1, 2008 and until May 1,

6 2009, at the direction of and upon notification from the

7 Governor, the State Comptroller shall direct and the State

8 Treasurer shall transfer amounts not exceeding a total of

9 $80,000,000 from the General Revenue Fund to the Tobacco

10 Settlement Recovery Fund. Any amounts so transferred shall be

11 retransferred by the State Comptroller and the State Treasurer

12 from the Tobacco Settlement Recovery Fund to the General

13 Revenue Fund at the direction of and upon notification from the

14 Governor, but in any event on or before June 30, 2009.

15 (bbb) In addition to any other transfers that may be

16 provided for by law, on and after July 1, 2008 and until June

17 30, 2009, at the direction of and upon notification from the

18 Governor, the State Comptroller shall direct and the State

19 Treasurer shall transfer amounts from the Illinois Affordable

20 Housing Trust Fund to the designated funds not exceeding the

21 following amounts:

22 DCFS Children's Services Fund.............$2,200,000

23 Department of Corrections Reimbursement

24 and Education Fund........................$1,500,000

25 Supplemental Low-Income Energy

26 Assistance Fund..............................$75,000

SB2217

- 71 -

LRB100 13147 JWD 27539 b

1 (ccc) In addition to any other transfers that may be

2 provided for by law, on July 1, 2008, or as soon thereafter as

3 practical, the State Comptroller shall direct and the State

4 Treasurer shall transfer the sum of $7,450,000 from the General

5 Revenue Fund to the Presidential Library and Museum Operating

6 Fund.

7 (ddd) In addition to any other transfers that may be

8 provided for by law, on July 1, 2008, or as soon thereafter as

9 practical, the State Comptroller shall direct and the State

10 Treasurer shall transfer the sum of $1,400,000 from the General

11 Revenue Fund to the Violence Prevention Fund.

12 (eee) In addition to any other transfers that may be

13 provided for by law, on July 1, 2009, or as soon thereafter as

14 practical, the State Comptroller shall direct and the State

15 Treasurer shall transfer the sum of $5,000,000 from the General

16 Revenue Fund to the Digital Divide Elimination Fund.

17 (fff) In addition to any other transfers that may be

18 provided for by law, on and after July 1, 2009 and until May 1,

19 2010, at the direction of and upon notification from the

20 Governor, the State Comptroller shall direct and the State

21 Treasurer shall transfer amounts not exceeding a total of

22 $80,000,000 from the General Revenue Fund to the Tobacco

23 Settlement Recovery Fund. Any amounts so transferred shall be

24 retransferred by the State Comptroller and the State Treasurer

25 from the Tobacco Settlement Recovery Fund to the General

26 Revenue Fund at the direction of and upon notification from the

SB2217

- 72 -

LRB100 13147 JWD 27539 b

1 Governor, but in any event on or before June 30, 2010.

2 (ggg) In addition to any other transfers that may be

3 provided for by law, on July 1, 2009, or as soon thereafter as

4 practical, the State Comptroller shall direct and the State

5 Treasurer shall transfer the sum of $7,450,000 from the General

6 Revenue Fund to the Presidential Library and Museum Operating

7 Fund.

8 (hhh) In addition to any other transfers that may be

9 provided for by law, on July 1, 2009, or as soon thereafter as

10 practical, the State Comptroller shall direct and the State

11 Treasurer shall transfer the sum of $1,400,000 from the General

12 Revenue Fund to the Violence Prevention Fund.

13 (iii) In addition to any other transfers that may be

14 provided for by law, on July 1, 2009, or as soon thereafter as

15 practical, the State Comptroller shall direct and the State

16 Treasurer shall transfer the sum of $100,000 from the General

17 Revenue Fund to the Heartsaver AED Fund.

18 (jjj) In addition to any other transfers that may be

19 provided for by law, on and after July 1, 2009 and until June

20 30, 2010, at the direction of and upon notification from the

21 Governor, the State Comptroller shall direct and the State

22 Treasurer shall transfer amounts not exceeding a total of

23 $17,000,000 from the General Revenue Fund to the DCFS

24 Children's Services Fund.

25 (lll) In addition to any other transfers that may be

26 provided for by law, on July 1, 2009, or as soon thereafter as

SB2217

- 73 -

LRB100 13147 JWD 27539 b

1 practical, the State Comptroller shall direct and the State

2 Treasurer shall transfer the sum of $5,000,000 from the General

3 Revenue Fund to the Communications Revolving Fund.

4 (mmm) In addition to any other transfers that may be

5 provided for by law, on July 1, 2009, or as soon thereafter as

6 practical, the State Comptroller shall direct and the State

7 Treasurer shall transfer the sum of $9,700,000 from the General

8 Revenue Fund to the Senior Citizens Real Estate Deferred Tax

9 Revolving Fund.

10 (nnn) In addition to any other transfers that may be

11 provided for by law, on July 1, 2009, or as soon thereafter as

12 practical, the State Comptroller shall direct and the State

13 Treasurer shall transfer the sum of $565,000 from the FY09

14 Budget Relief Fund to the Horse Racing Fund.

15 (ooo) In addition to any other transfers that may be

16 provided by law, on July 1, 2009, or as soon thereafter as

17 practical, the State Comptroller shall direct and the State

18 Treasurer shall transfer the sum of $600,000 from the General

19 Revenue Fund to the Temporary Relocation Expenses Revolving

20 Fund.

21 (ppp) In addition to any other transfers that may be

22 provided for by law, on July 1, 2010, or as soon thereafter as

23 practical, the State Comptroller shall direct and the State

24 Treasurer shall transfer the sum of $5,000,000 from the General

25 Revenue Fund to the Digital Divide Elimination Fund.

26 (qqq) In addition to any other transfers that may be

SB2217

- 74 -

LRB100 13147 JWD 27539 b

1 provided for by law, on and after July 1, 2010 and until May 1,

2 2011, at the direction of and upon notification from the

3 Governor, the State Comptroller shall direct and the State

4 Treasurer shall transfer amounts not exceeding a total of

5 $80,000,000 from the General Revenue Fund to the Tobacco

6 Settlement Recovery Fund. Any amounts so transferred shall be

7 retransferred by the State Comptroller and the State Treasurer

8 from the Tobacco Settlement Recovery Fund to the General

9 Revenue Fund at the direction of and upon notification from the

10 Governor, but in any event on or before June 30, 2011.

11 (rrr) In addition to any other transfers that may be

12 provided for by law, on July 1, 2010, or as soon thereafter as

13 practical, the State Comptroller shall direct and the State

14 Treasurer shall transfer the sum of $6,675,000 from the General

15 Revenue Fund to the Presidential Library and Museum Operating

16 Fund.

17 (sss) In addition to any other transfers that may be

18 provided for by law, on July 1, 2010, or as soon thereafter as

19 practical, the State Comptroller shall direct and the State

20 Treasurer shall transfer the sum of $1,400,000 from the General

21 Revenue Fund to the Violence Prevention Fund.

22 (ttt) In addition to any other transfers that may be

23 provided for by law, on July 1, 2010, or as soon thereafter as

24 practical, the State Comptroller shall direct and the State

25 Treasurer shall transfer the sum of $100,000 from the General

26 Revenue Fund to the Heartsaver AED Fund.

SB2217

- 75 -

LRB100 13147 JWD 27539 b

1 (uuu) In addition to any other transfers that may be

2 provided for by law, on July 1, 2010, or as soon thereafter as

3 practical, the State Comptroller shall direct and the State

4 Treasurer shall transfer the sum of $5,000,000 from the General

5 Revenue Fund to the Communications Revolving Fund.

6 (vvv) In addition to any other transfers that may be

7 provided for by law, on July 1, 2010, or as soon thereafter as

8 practical, the State Comptroller shall direct and the State

9 Treasurer shall transfer the sum of $3,000,000 from the General

10 Revenue Fund to the Illinois Capital Revolving Loan Fund.

11 (www) In addition to any other transfers that may be

12 provided for by law, on July 1, 2010, or as soon thereafter as

13 practical, the State Comptroller shall direct and the State

14 Treasurer shall transfer the sum of $17,000,000 from the

15 General Revenue Fund to the DCFS Children's Services Fund.

16 (xxx) In addition to any other transfers that may be

17 provided for by law, on July 1, 2010, or as soon thereafter as

18 practical, the State Comptroller shall direct and the State

19 Treasurer shall transfer the sum of $2,000,000 from the Digital

20 Divide Elimination Infrastructure Fund, of which $1,000,000

21 shall go to the Workforce, Technology, and Economic Development

22 Fund and $1,000,000 to the Public Utility Fund.

23 (yyy) In addition to any other transfers that may be

24 provided for by law, on and after July 1, 2011 and until May 1,

25 2012, at the direction of and upon notification from the

26 Governor, the State Comptroller shall direct and the State

SB2217

- 76 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer amounts not exceeding a total of

2 $80,000,000 from the General Revenue Fund to the Tobacco

3 Settlement Recovery Fund. Any amounts so transferred shall be

4 retransferred by the State Comptroller and the State Treasurer

5 from the Tobacco Settlement Recovery Fund to the General

6 Revenue Fund at the direction of and upon notification from the

7 Governor, but in any event on or before June 30, 2012.

8 (zzz) In addition to any other transfers that may be

9 provided for by law, on July 1, 2011, or as soon thereafter as

10 practical, the State Comptroller shall direct and the State

11 Treasurer shall transfer the sum of $1,000,000 from the General

12 Revenue Fund to the Illinois Veterans Assistance Fund.

13 (aaaa) In addition to any other transfers that may be

14 provided for by law, on July 1, 2011, or as soon thereafter as

15 practical, the State Comptroller shall direct and the State

16 Treasurer shall transfer the sum of $8,000,000 from the General

17 Revenue Fund to the Presidential Library and Museum Operating

18 Fund.

19 (bbbb) In addition to any other transfers that may be

20 provided for by law, on July 1, 2011, or as soon thereafter as

21 practical, the State Comptroller shall direct and the State

22 Treasurer shall transfer the sum of $1,400,000 from the General

23 Revenue Fund to the Violence Prevention Fund.

24 (cccc) In addition to any other transfers that may be

25 provided for by law, on July 1, 2011, or as soon thereafter as

26 practical, the State Comptroller shall direct and the State

SB2217

- 77 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer the sum of $14,100,000 from the

2 General Revenue Fund to the State Garage Revolving Fund.

3 (dddd) In addition to any other transfers that may be

4 provided for by law, on July 1, 2011, or as soon thereafter as

5 practical, the State Comptroller shall direct and the State

6 Treasurer shall transfer the sum of $4,000,000 from the General

7 Revenue Fund to the Digital Divide Elimination Fund.

8 (eeee) In addition to any other transfers that may be

9 provided for by law, on July 1, 2011, or as soon thereafter as

10 practical, the State Comptroller shall direct and the State

11 Treasurer shall transfer the sum of $500,000 from the General

12 Revenue Fund to the Senior Citizens Real Estate Deferred Tax

13 Revolving Fund.

14 (Source: P.A. 99-933, eff. 1-27-17.)

15 (30 ILCS 105/8g-1)

16 Sec. 8g-1. Fund transfers.

17 (a) In addition to any other transfers that may be provided

18 for by law, on and after July 1, 2012 and until May 1, 2013, at

19 the direction of and upon notification from the Governor, the

20 State Comptroller shall direct and the State Treasurer shall

21 transfer amounts not exceeding a total of $80,000,000 from the

22 General Revenue Fund to the Tobacco Settlement Recovery Fund.

23 Any amounts so transferred shall be retransferred by the State

24 Comptroller and the State Treasurer from the Tobacco Settlement

25 Recovery Fund to the General Revenue Fund at the direction of

SB2217

- 78 -

LRB100 13147 JWD 27539 b

1 and upon notification from the Governor, but in any event on or

2 before June 30, 2013.

3 (b) In addition to any other transfers that may be provided

4 for by law, on and after July 1, 2013 and until May 1, 2014, at

5 the direction of and upon notification from the Governor, the

6 State Comptroller shall direct and the State Treasurer shall

7 transfer amounts not exceeding a total of $80,000,000 from the

8 General Revenue Fund to the Tobacco Settlement Recovery Fund.

9 Any amounts so transferred shall be retransferred by the State

10 Comptroller and the State Treasurer from the Tobacco Settlement

11 Recovery Fund to the General Revenue Fund at the direction of

12 and upon notification from the Governor, but in any event on or

13 before June 30, 2014.

14 (c) In addition to any other transfers that may be provided

15 for by law, on July 1, 2013, or as soon thereafter as

16 practical, the State Comptroller shall direct and the State

17 Treasurer shall transfer the sum of $1,400,000 from the General

18 Revenue Fund to the ICJIA Violence Prevention Fund.

19 (d) In addition to any other transfers that may be provided

20 for by law, on July 1, 2013, or as soon thereafter as

21 practical, the State Comptroller shall direct and the State

22 Treasurer shall transfer the sum of $1,500,000 from the General

23 Revenue Fund to the Illinois Veterans Assistance Fund.

24 (e) In addition to any other transfers that may be provided

25 for by law, on July 1, 2013, or as soon thereafter as

26 practical, the State Comptroller shall direct and the State

SB2217

- 79 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer the sum of $500,000 from the General

2 Revenue Fund to the Senior Citizens Real Estate Deferred Tax

3 Revolving Fund.

4 (f) In addition to any other transfers that may be provided

5 for by law, on July 1, 2013, or as soon thereafter as

6 practical, the State Comptroller shall direct and the State

7 Treasurer shall transfer the sum of $4,000,000 from the General

8 Revenue Fund to the Digital Divide Elimination Fund.

9 (g) In addition to any other transfers that may be provided

10 for by law, on July 1, 2013, or as soon thereafter as

11 practical, the State Comptroller shall direct and the State

12 Treasurer shall transfer the sum of $5,000,000 from the General

13 Revenue Fund to the Communications Revolving Fund.

14 (h) In addition to any other transfers that may be provided

15 for by law, on July 1, 2013, or as soon thereafter as

16 practical, the State Comptroller shall direct and the State

17 Treasurer shall transfer the sum of $9,800,000 from the General

18 Revenue Fund to the Presidential Library and Museum Operating

19 Fund.

20 (i) In addition to any other transfers that may be provided

21 for by law, on and after July 1, 2014 and until May 1, 2015, at

22 the direction of and upon notification from the Governor, the

23 State Comptroller shall direct and the State Treasurer shall

24 transfer amounts not exceeding a total of $80,000,000 from the

25 General Revenue Fund to the Tobacco Settlement Recovery Fund.

26 Any amounts so transferred shall be retransferred by the State

SB2217

- 80 -

LRB100 13147 JWD 27539 b

1 Comptroller and the State Treasurer from the Tobacco Settlement

2 Recovery Fund to the General Revenue Fund at the direction of

3 and upon notification from the Governor, but in any event on or

4 before June 30, 2015.

5 (j) In addition to any other transfers that may be provided

6 for by law, on July 1, 2014, or as soon thereafter as

7 practical, the State Comptroller shall direct and the State

8 Treasurer shall transfer the sum of $10,000,000 from the

9 General Revenue Fund to the Presidential Library and Museum

10 Operating Fund.

11 (k) In addition to any other transfers that may be provided

12 for by law, as soon as may be practical after the effective

13 date of this amendatory Act of the 100th General Assembly, the

14 State Comptroller shall direct and the State Treasurer shall

15 transfer the sum of $1,000,000 from the General Revenue Fund to

16 the Grant Accountability and Transparency Fund.

17 (l) In addition to any other transfers that may be provided

18 for by law, on July 1, 2017, or as soon thereafter as

19 practical, the State Comptroller shall direct and the State

20 Treasurer shall transfer the sum of $1,000,000 from the General

21 Revenue Fund to the Grant Accountability and Transparency Fund.

22 (m) Notwithstanding any other provision of law, in addition

23 to any other transfers that may be provided by law, on July 1,

24 2017, or as soon thereafter as practical, the State Comptroller

25 shall direct and the State Treasurer shall transfer the

26 remaining balance from the Performance-enhancing Substance

SB2217

- 81 -

LRB100 13147 JWD 27539 b

1 Testing Fund into the General Revenue Fund. Upon completion of

2 the transfers, the Performance-enhancing Substance Testing

3 Fund is dissolved, and any future deposits due to that Fund and

4 any outstanding obligations or liabilities of that Fund pass to

5 the General Revenue Fund.

6 (Source: P.A. 97-732, eff. 6-30-12; 98-24, eff. 6-19-13;

7 98-674, eff. 6-30-14.)

8 (30 ILCS 105/13.2) (from Ch. 127, par. 149.2)

9 Sec. 13.2. Transfers among line item appropriations.

10 (a) Transfers among line item appropriations from the same

11 treasury fund for the objects specified in this Section may be

12 made in the manner provided in this Section when the balance

13 remaining in one or more such line item appropriations is

14 insufficient for the purpose for which the appropriation was

15 made.

16 (a-1) No transfers may be made from one agency to another

17 agency, nor may transfers be made from one institution of

18 higher education to another institution of higher education

19 except as provided by subsection (a-4).

20 (a-2) Except as otherwise provided in this Section,

21 transfers may be made only among the objects of expenditure

22 enumerated in this Section, except that no funds may be

23 transferred from any appropriation for personal services, from

24 any appropriation for State contributions to the State

25 Employees' Retirement System, from any separate appropriation

SB2217

- 82 -

LRB100 13147 JWD 27539 b

1 for employee retirement contributions paid by the employer, nor

2 from any appropriation for State contribution for employee

3 group insurance. During State fiscal year 2005, an agency may

4 transfer amounts among its appropriations within the same

5 treasury fund for personal services, employee retirement

6 contributions paid by employer, and State Contributions to

7 retirement systems; notwithstanding and in addition to the

8 transfers authorized in subsection (c) of this Section, the

9 fiscal year 2005 transfers authorized in this sentence may be

10 made in an amount not to exceed 2% of the aggregate amount

11 appropriated to an agency within the same treasury fund. During

12 State fiscal year 2007, the Departments of Children and Family

13 Services, Corrections, Human Services, and Juvenile Justice

14 may transfer amounts among their respective appropriations

15 within the same treasury fund for personal services, employee

16 retirement contributions paid by employer, and State

17 contributions to retirement systems. During State fiscal year

18 2010, the Department of Transportation may transfer amounts

19 among their respective appropriations within the same treasury

20 fund for personal services, employee retirement contributions

21 paid by employer, and State contributions to retirement

22 systems. During State fiscal years 2010 and 2014 only, an

23 agency may transfer amounts among its respective

24 appropriations within the same treasury fund for personal

25 services, employee retirement contributions paid by employer,

26 and State contributions to retirement systems.

SB2217

- 83 -

LRB100 13147 JWD 27539 b

1 Notwithstanding, and in addition to, the transfers authorized

2 in subsection (c) of this Section, these transfers may be made

3 in an amount not to exceed 2% of the aggregate amount

4 appropriated to an agency within the same treasury fund.

5 (a-2.5) During State fiscal year 2015 only, the State's

6 Attorneys Appellate Prosecutor may transfer amounts among its

7 respective appropriations contained in operational line items

8 within the same treasury fund. Notwithstanding, and in addition

9 to, the transfers authorized in subsection (c) of this Section,

10 these transfers may be made in an amount not to exceed 4% of

11 the aggregate amount appropriated to the State's Attorneys

12 Appellate Prosecutor within the same treasury fund.

13 (a-3) Further, if an agency receives a separate

14 appropriation for employee retirement contributions paid by

15 the employer, any transfer by that agency into an appropriation

16 for personal services must be accompanied by a corresponding

17 transfer into the appropriation for employee retirement

18 contributions paid by the employer, in an amount sufficient to

19 meet the employer share of the employee contributions required

20 to be remitted to the retirement system.

21 (a-4) Long-Term Care Rebalancing. The Governor may

22 designate amounts set aside for institutional services

23 appropriated from the General Revenue Fund or any other State

24 fund that receives monies for long-term care services to be

25 transferred to all State agencies responsible for the

26 administration of community-based long-term care programs,

SB2217

- 84 -

LRB100 13147 JWD 27539 b

1 including, but not limited to, community-based long-term care

2 programs administered by the Department of Healthcare and

3 Family Services, the Department of Human Services, and the

4 Department on Aging, provided that the Director of Healthcare

5 and Family Services first certifies that the amounts being

6 transferred are necessary for the purpose of assisting persons

7 in or at risk of being in institutional care to transition to

8 community-based settings, including the financial data needed

9 to prove the need for the transfer of funds. The total amounts

10 transferred shall not exceed 4% in total of the amounts

11 appropriated from the General Revenue Fund or any other State

12 fund that receives monies for long-term care services for each

13 fiscal year. A notice of the fund transfer must be made to the

14 General Assembly and posted at a minimum on the Department of

15 Healthcare and Family Services website, the Governor's Office

16 of Management and Budget website, and any other website the

17 Governor sees fit. These postings shall serve as notice to the

18 General Assembly of the amounts to be transferred. Notice shall

19 be given at least 30 days prior to transfer.

20 (b) In addition to the general transfer authority provided

21 under subsection (c), the following agencies have the specific

22 transfer authority granted in this subsection:

23 The Department of Healthcare and Family Services is

24 authorized to make transfers representing savings attributable

25 to not increasing grants due to the births of additional

26 children from line items for payments of cash grants to line

SB2217

- 85 -

LRB100 13147 JWD 27539 b

1 items for payments for employment and social services for the

2 purposes outlined in subsection (f) of Section 4-2 of the

3 Illinois Public Aid Code.

4 The Department of Children and Family Services is

5 authorized to make transfers not exceeding 2% of the aggregate

6 amount appropriated to it within the same treasury fund for the

7 following line items among these same line items: Foster Home

8 and Specialized Foster Care and Prevention, Institutions and

9 Group Homes and Prevention, and Purchase of Adoption and

10 Guardianship Services.

11 The Department on Aging is authorized to make transfers not

12 exceeding 2% of the aggregate amount appropriated to it within

13 the same treasury fund for the following Community Care Program

14 line items among these same line items: purchase of services

15 covered by the Community Care Program and Comprehensive Case

16 Coordination.

17 The State Treasurer is authorized to make transfers among

18 line item appropriations from the Capital Litigation Trust

19 Fund, with respect to costs incurred in fiscal years 2002 and

20 2003 only, when the balance remaining in one or more such line

21 item appropriations is insufficient for the purpose for which

22 the appropriation was made, provided that no such transfer may

23 be made unless the amount transferred is no longer required for

24 the purpose for which that appropriation was made.

25 The State Board of Education is authorized to make

26 transfers from line item appropriations within the same

SB2217

- 86 -

LRB100 13147 JWD 27539 b

1 treasury fund for General State Aid and General State Aid -

2 Hold Harmless, provided that no such transfer may be made

3 unless the amount transferred is no longer required for the

4 purpose for which that appropriation was made, to the line item

5 appropriation for Transitional Assistance when the balance

6 remaining in such line item appropriation is insufficient for

7 the purpose for which the appropriation was made.

8 The State Board of Education is authorized to make

9 transfers between the following line item appropriations

10 within the same treasury fund: Disabled Student

11 Services/Materials (Section 14-13.01 of the School Code),

12 Disabled Student Transportation Reimbursement (Section

13 14-13.01 of the School Code), Disabled Student Tuition -

14 Private Tuition (Section 14-7.02 of the School Code),

15 Extraordinary Special Education (Section 14-7.02b of the

16 School Code), Reimbursement for Free Lunch/Breakfast Program,

17 Summer School Payments (Section 18-4.3 of the School Code), and

18 Transportation - Regular/Vocational Reimbursement (Section

19 29-5 of the School Code). Such transfers shall be made only

20 when the balance remaining in one or more such line item

21 appropriations is insufficient for the purpose for which the

22 appropriation was made and provided that no such transfer may

23 be made unless the amount transferred is no longer required for

24 the purpose for which that appropriation was made.

25 The Department of Healthcare and Family Services is

26 authorized to make transfers not exceeding 4% of the aggregate

SB2217

- 87 -

LRB100 13147 JWD 27539 b

1 amount appropriated to it, within the same treasury fund, among

2 the various line items appropriated for Medical Assistance.

3 (c) The sum of such transfers for an agency in a fiscal

4 year shall not exceed 2% of the aggregate amount appropriated

5 to it within the same treasury fund for the following objects:

6 Personal Services; Extra Help; Student and Inmate

7 Compensation; State Contributions to Retirement Systems; State

8 Contributions to Social Security; State Contribution for

9 Employee Group Insurance; Contractual Services; Travel;

10 Commodities; Printing; Equipment; Electronic Data Processing;

11 Operation of Automotive Equipment; Telecommunications

12 Services; Travel and Allowance for Committed, Paroled and

13 Discharged Prisoners; Library Books; Federal Matching Grants

14 for Student Loans; Refunds; Workers' Compensation,

15 Occupational Disease, and Tort Claims; and, in appropriations

16 to institutions of higher education, Awards and Grants.

17 Notwithstanding the above, any amounts appropriated for

18 payment of workers' compensation claims to an agency to which

19 the authority to evaluate, administer and pay such claims has

20 been delegated by the Department of Central Management Services

21 may be transferred to any other expenditure object where such

22 amounts exceed the amount necessary for the payment of such

23 claims.

24 (c-1) Special provisions for State fiscal year 2003.

25 Notwithstanding any other provision of this Section to the

26 contrary, for State fiscal year 2003 only, transfers among line

SB2217

- 88 -

LRB100 13147 JWD 27539 b

1 item appropriations to an agency from the same treasury fund

2 may be made provided that the sum of such transfers for an

3 agency in State fiscal year 2003 shall not exceed 3% of the

4 aggregate amount appropriated to that State agency for State

5 fiscal year 2003 for the following objects: personal services,

6 except that no transfer may be approved which reduces the

7 aggregate appropriations for personal services within an

8 agency; extra help; student and inmate compensation; State

9 contributions to retirement systems; State contributions to

10 social security; State contributions for employee group

11 insurance; contractual services; travel; commodities;

12 printing; equipment; electronic data processing; operation of

13 automotive equipment; telecommunications services; travel and

14 allowance for committed, paroled, and discharged prisoners;

15 library books; federal matching grants for student loans;

16 refunds; workers' compensation, occupational disease, and tort

17 claims; and, in appropriations to institutions of higher

18 education, awards and grants.

19 (c-2) Special provisions for State fiscal year 2005.

20 Notwithstanding subsections (a), (a-2), and (c), for State

21 fiscal year 2005 only, transfers may be made among any line

22 item appropriations from the same or any other treasury fund

23 for any objects or purposes, without limitation, when the

24 balance remaining in one or more such line item appropriations

25 is insufficient for the purpose for which the appropriation was

26 made, provided that the sum of those transfers by a State

SB2217

- 89 -

LRB100 13147 JWD 27539 b

1 agency shall not exceed 4% of the aggregate amount appropriated

2 to that State agency for fiscal year 2005.

3 (c-3) Special provisions for State fiscal year 2015.

4 Notwithstanding any other provision of this Section, for State

5 fiscal year 2015, transfers among line item appropriations to a

6 State agency from the same State treasury fund may be made for

7 operational or lump sum expenses only, provided that the sum of

8 such transfers for a State agency in State fiscal year 2015

9 shall not exceed 4% of the aggregate amount appropriated to

10 that State agency for operational or lump sum expenses for

11 State fiscal year 2015. For the purpose of this subsection,

12 "operational or lump sum expenses" includes the following

13 objects: personal services; extra help; student and inmate

14 compensation; State contributions to retirement systems; State

15 contributions to social security; State contributions for

16 employee group insurance; contractual services; travel;

17 commodities; printing; equipment; electronic data processing;

18 operation of automotive equipment; telecommunications

19 services; travel and allowance for committed, paroled, and

20 discharged prisoners; library books; federal matching grants

21 for student loans; refunds; workers' compensation,

22 occupational disease, and tort claims; lump sum and other

23 purposes; and lump sum operations. For the purpose of this

24 subsection (c-3), "State agency" does not include the Attorney

25 General, the Secretary of State, the Comptroller, the

26 Treasurer, or the legislative or judicial branches.

SB2217

- 90 -

LRB100 13147 JWD 27539 b

1 (c-4) Special provisions for State fiscal year 2018.

2 Notwithstanding any other provision of this Section, for State

3 fiscal year 2018, transfers among line item appropriations to a

4 State agency from the same State treasury fund may be made for

5 operational or lump sum expenses only. The sum of such

6 transfers for a State agency in State fiscal year 2018 shall

7 not exceed 4% of the aggregate amount appropriated to that

8 State agency for operational or lump sum expenses for State

9 fiscal year 2018. For the purpose of this subsection (c-4),

10 "operational or lump sum expenses" includes the following

11 objects: personal services; extra help; student and inmate

12 compensation; State contributions to retirement systems; State

13 contributions to social security; State contributions for

14 employee group insurance; contractual services; travel;

15 commodities; printing; equipment; electronic data processing;

16 operation of automotive equipment; telecommunications

17 services; travel and allowance for committed, paroled, and

18 discharged prisoners; library books; federal matching grants

19 for student loans; refunds; workers' compensation,

20 occupational disease, and tort claims; lump sum and other

21 purposes; and lump sum operations. For the purpose of this

22 subsection (c-4), "State agency" does not include the Attorney

23 General, the Secretary of State, the Comptroller, the

24 Treasurer, or the legislative or judicial branches.

25 (d) Transfers among appropriations made to agencies of the

26 Legislative and Judicial departments and to the

SB2217

- 91 -

LRB100 13147 JWD 27539 b

1 constitutionally elected officers in the Executive branch

2 require the approval of the officer authorized in Section 10 of

3 this Act to approve and certify vouchers. Transfers among

4 appropriations made to the University of Illinois, Southern

5 Illinois University, Chicago State University, Eastern

6 Illinois University, Governors State University, Illinois

7 State University, Northeastern Illinois University, Northern

8 Illinois University, Western Illinois University, the Illinois

9 Mathematics and Science Academy and the Board of Higher

10 Education require the approval of the Board of Higher Education

11 and the Governor. Transfers among appropriations to all other

12 agencies require the approval of the Governor.

13 The officer responsible for approval shall certify that the

14 transfer is necessary to carry out the programs and purposes

15 for which the appropriations were made by the General Assembly

16 and shall transmit to the State Comptroller a certified copy of

17 the approval which shall set forth the specific amounts

18 transferred so that the Comptroller may change his records

19 accordingly. The Comptroller shall furnish the Governor with

20 information copies of all transfers approved for agencies of

21 the Legislative and Judicial departments and transfers

22 approved by the constitutionally elected officials of the

23 Executive branch other than the Governor, showing the amounts

24 transferred and indicating the dates such changes were entered

25 on the Comptroller's records.

26 (e) The State Board of Education, in consultation with the

SB2217

- 92 -

LRB100 13147 JWD 27539 b

1 State Comptroller, may transfer line item appropriations for

2 General State Aid between the Common School Fund and the

3 Education Assistance Fund. With the advice and consent of the

4 Governor's Office of Management and Budget, the State Board of

5 Education, in consultation with the State Comptroller, may

6 transfer line item appropriations between the General Revenue

7 Fund and the Education Assistance Fund for the following

8 programs:

9 (1) Disabled Student Personnel Reimbursement (Section

10 14-13.01 of the School Code);

11 (2) Disabled Student Transportation Reimbursement

12 (subsection (b) of Section 14-13.01 of the School Code);

13 (3) Disabled Student Tuition - Private Tuition

14 (Section 14-7.02 of the School Code);

15 (4) Extraordinary Special Education (Section 14-7.02b

16 of the School Code);

17 (5) Reimbursement for Free Lunch/Breakfast Programs;

18 (6) Summer School Payments (Section 18-4.3 of the

19 School Code);

20 (7) Transportation - Regular/Vocational Reimbursement

21 (Section 29-5 of the School Code);

22 (8) Regular Education Reimbursement (Section 18-3 of

23 the School Code); and

24 (9) Special Education Reimbursement (Section 14-7.03

25 of the School Code).

26 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-2,

SB2217

- 93 -

LRB100 13147 JWD 27539 b

1 eff. 3-26-15.)

2 (30 ILCS 105/25) (from Ch. 127, par. 161)

3 Sec. 25. Fiscal year limitations.

4 (a) All appropriations shall be available for expenditure

5 for the fiscal year or for a lesser period if the Act making

6 that appropriation so specifies. A deficiency or emergency

7 appropriation shall be available for expenditure only through

8 June 30 of the year when the Act making that appropriation is

9 enacted unless that Act otherwise provides.

10 (b) Outstanding liabilities as of June 30, payable from

11 appropriations which have otherwise expired, may be paid out of

12 the expiring appropriations during the 2-month period ending at

13 the close of business on August 31. Any service involving

14 professional or artistic skills or any personal services by an

15 employee whose compensation is subject to income tax

16 withholding must be performed as of June 30 of the fiscal year

17 in order to be considered an "outstanding liability as of June

18 30" that is thereby eligible for payment out of the expiring

19 appropriation.

20 (b-1) However, payment of tuition reimbursement claims

21 under Section 14-7.03 or 18-3 of the School Code may be made by

22 the State Board of Education from its appropriations for those

23 respective purposes for any fiscal year, even though the claims

24 reimbursed by the payment may be claims attributable to a prior

25 fiscal year, and payments may be made at the direction of the

SB2217

- 94 -

LRB100 13147 JWD 27539 b

1 State Superintendent of Education from the fund from which the

2 appropriation is made without regard to any fiscal year

3 limitations, except as required by subsection (j) of this

4 Section. Beginning on June 30, 2021, payment of tuition

5 reimbursement claims under Section 14-7.03 or 18-3 of the

6 School Code as of June 30, payable from appropriations that

7 have otherwise expired, may be paid out of the expiring

8 appropriation during the 4-month period ending at the close of

9 business on October 31.

10 (b-2) All outstanding liabilities as of June 30, 2010,

11 payable from appropriations that would otherwise expire at the

12 conclusion of the lapse period for fiscal year 2010, and

13 interest penalties payable on those liabilities under the State

14 Prompt Payment Act, may be paid out of the expiring

15 appropriations until December 31, 2010, without regard to the

16 fiscal year in which the payment is made, as long as vouchers

17 for the liabilities are received by the Comptroller no later

18 than August 31, 2010.

19 (b-2.5) All outstanding liabilities as of June 30, 2011,

20 payable from appropriations that would otherwise expire at the

21 conclusion of the lapse period for fiscal year 2011, and

22 interest penalties payable on those liabilities under the State

23 Prompt Payment Act, may be paid out of the expiring

24 appropriations until December 31, 2011, without regard to the

25 fiscal year in which the payment is made, as long as vouchers

26 for the liabilities are received by the Comptroller no later

SB2217

- 95 -

LRB100 13147 JWD 27539 b

1 than August 31, 2011.

2 (b-2.6) All outstanding liabilities as of June 30, 2012,

3 payable from appropriations that would otherwise expire at the

4 conclusion of the lapse period for fiscal year 2012, and

5 interest penalties payable on those liabilities under the State

6 Prompt Payment Act, may be paid out of the expiring

7 appropriations until December 31, 2012, without regard to the

8 fiscal year in which the payment is made, as long as vouchers

9 for the liabilities are received by the Comptroller no later

10 than August 31, 2012.

11 (b-2.6a) All outstanding liabilities as of June 30, 2017,

12 payable from appropriations that would otherwise expire at the

13 conclusion of the lapse period for fiscal year 2017, and

14 interest penalties payable on those liabilities under the State

15 Prompt Payment Act, may be paid out of the expiring

16 appropriations until December 31, 2017, without regard to the

17 fiscal year in which the payment is made, as long as vouchers

18 for the liabilities are received by the Comptroller no later

19 than September 30, 2017.

20 (b-2.7) For fiscal years 2012, 2013, and 2014, interest

21 penalties payable under the State Prompt Payment Act associated

22 with a voucher for which payment is issued after June 30 may be

23 paid out of the next fiscal year's appropriation. The future

24 year appropriation must be for the same purpose and from the

25 same fund as the original payment. An interest penalty voucher

26 submitted against a future year appropriation must be submitted

SB2217

- 96 -

LRB100 13147 JWD 27539 b

1 within 60 days after the issuance of the associated voucher,

2 and the Comptroller must issue the interest payment within 60

3 days after acceptance of the interest voucher.

4 (b-3) Medical payments may be made by the Department of

5 Veterans' Affairs from its appropriations for those purposes

6 for any fiscal year, without regard to the fact that the

7 medical services being compensated for by such payment may have

8 been rendered in a prior fiscal year, except as required by

9 subsection (j) of this Section. Beginning on June 30, 2021,

10 medical payments payable from appropriations that have

11 otherwise expired may be paid out of the expiring appropriation

12 during the 4-month period ending at the close of business on

13 October 31.

14 (b-4) Medical payments and child care payments may be made

15 by the Department of Human Services (as successor to the

16 Department of Public Aid) from appropriations for those

17 purposes for any fiscal year, without regard to the fact that

18 the medical or child care services being compensated for by

19 such payment may have been rendered in a prior fiscal year; and

20 payments may be made at the direction of the Department of

21 Healthcare and Family Services (or successor agency) from the

22 Health Insurance Reserve Fund without regard to any fiscal year

23 limitations, except as required by subsection (j) of this

24 Section. Beginning on June 30, 2021, medical and child care

25 payments made by the Department of Human Services and payments

26 made at the discretion of the Department of Healthcare and

SB2217

- 97 -

LRB100 13147 JWD 27539 b

1 Family Services (or successor agency) from the Health Insurance

2 Reserve Fund and payable from appropriations that have

3 otherwise expired may be paid out of the expiring appropriation

4 during the 4-month period ending at the close of business on

5 October 31.

6 (b-5) Medical payments may be made by the Department of

7 Human Services from its appropriations relating to substance

8 abuse treatment services for any fiscal year, without regard to

9 the fact that the medical services being compensated for by

10 such payment may have been rendered in a prior fiscal year,

11 provided the payments are made on a fee-for-service basis

12 consistent with requirements established for Medicaid

13 reimbursement by the Department of Healthcare and Family

14 Services, except as required by subsection (j) of this Section.

15 Beginning on June 30, 2021, medical payments made by the

16 Department of Human Services relating to substance abuse

17 treatment services payable from appropriations that have

18 otherwise expired may be paid out of the expiring appropriation

19 during the 4-month period ending at the close of business on

20 October 31.

21 (b-6) Additionally, payments may be made by the Department

22 of Human Services from its appropriations, or any other State

23 agency from its appropriations with the approval of the

24 Department of Human Services, from the Immigration Reform and

25 Control Fund for purposes authorized pursuant to the

26 Immigration Reform and Control Act of 1986, without regard to

SB2217

- 98 -

LRB100 13147 JWD 27539 b

1 any fiscal year limitations, except as required by subsection

2 (j) of this Section. Beginning on June 30, 2021, payments made

3 by the Department of Human Services from the Immigration Reform

4 and Control Fund for purposes authorized pursuant to the

5 Immigration Reform and Control Act of 1986 payable from

6 appropriations that have otherwise expired may be paid out of

7 the expiring appropriation during the 4-month period ending at

8 the close of business on October 31.

9 (b-7) Payments may be made in accordance with a plan

10 authorized by paragraph (11) or (12) of Section 405-105 of the

11 Department of Central Management Services Law from

12 appropriations for those payments without regard to fiscal year

13 limitations.

14 (b-8) Reimbursements to eligible airport sponsors for the

15 construction or upgrading of Automated Weather Observation

16 Systems may be made by the Department of Transportation from

17 appropriations for those purposes for any fiscal year, without

18 regard to the fact that the qualification or obligation may

19 have occurred in a prior fiscal year, provided that at the time

20 the expenditure was made the project had been approved by the

21 Department of Transportation prior to June 1, 2012 and, as a

22 result of recent changes in federal funding formulas, can no

23 longer receive federal reimbursement.

24 (b-9) Medical payments not exceeding $150,000,000 may be

25 made by the Department on Aging from its appropriations

26 relating to the Community Care Program for fiscal year 2014,

SB2217

- 99 -

LRB100 13147 JWD 27539 b

1 without regard to the fact that the medical services being

2 compensated for by such payment may have been rendered in a

3 prior fiscal year, provided the payments are made on a

4 fee-for-service basis consistent with requirements established

5 for Medicaid reimbursement by the Department of Healthcare and

6 Family Services, except as required by subsection (j) of this

7 Section.

8 (c) Further, payments may be made by the Department of

9 Public Health and the Department of Human Services (acting as

10 successor to the Department of Public Health under the

11 Department of Human Services Act) from their respective

12 appropriations for grants for medical care to or on behalf of

13 premature and high-mortality risk infants and their mothers and

14 for grants for supplemental food supplies provided under the

15 United States Department of Agriculture Women, Infants and

16 Children Nutrition Program, for any fiscal year without regard

17 to the fact that the services being compensated for by such

18 payment may have been rendered in a prior fiscal year, except

19 as required by subsection (j) of this Section. Beginning on

20 June 30, 2021, payments made by the Department of Public Health

21 and the Department of Human Services from their respective

22 appropriations for grants for medical care to or on behalf of

23 premature and high-mortality risk infants and their mothers and

24 for grants for supplemental food supplies provided under the

25 United States Department of Agriculture Women, Infants and

26 Children Nutrition Program payable from appropriations that

SB2217

- 100 -

LRB100 13147 JWD 27539 b

1 have otherwise expired may be paid out of the expiring

2 appropriations during the 4-month period ending at the close of

3 business on October 31.

4 (d) The Department of Public Health and the Department of

5 Human Services (acting as successor to the Department of Public

6 Health under the Department of Human Services Act) shall each

7 annually submit to the State Comptroller, Senate President,

8 Senate Minority Leader, Speaker of the House, House Minority

9 Leader, and the respective Chairmen and Minority Spokesmen of

10 the Appropriations Committees of the Senate and the House, on

11 or before December 31, a report of fiscal year funds used to

12 pay for services provided in any prior fiscal year. This report

13 shall document by program or service category those

14 expenditures from the most recently completed fiscal year used

15 to pay for services provided in prior fiscal years.

16 (e) The Department of Healthcare and Family Services, the

17 Department of Human Services (acting as successor to the

18 Department of Public Aid), and the Department of Human Services

19 making fee-for-service payments relating to substance abuse

20 treatment services provided during a previous fiscal year shall

21 each annually submit to the State Comptroller, Senate

22 President, Senate Minority Leader, Speaker of the House, House

23 Minority Leader, the respective Chairmen and Minority

24 Spokesmen of the Appropriations Committees of the Senate and

25 the House, on or before November 30, a report that shall

26 document by program or service category those expenditures from

SB2217

- 101 -

LRB100 13147 JWD 27539 b

1 the most recently completed fiscal year used to pay for (i)

2 services provided in prior fiscal years and (ii) services for

3 which claims were received in prior fiscal years.

4 (f) The Department of Human Services (as successor to the

5 Department of Public Aid) shall annually submit to the State

6 Comptroller, Senate President, Senate Minority Leader, Speaker

7 of the House, House Minority Leader, and the respective

8 Chairmen and Minority Spokesmen of the Appropriations

9 Committees of the Senate and the House, on or before December

10 31, a report of fiscal year funds used to pay for services

11 (other than medical care) provided in any prior fiscal year.

12 This report shall document by program or service category those

13 expenditures from the most recently completed fiscal year used

14 to pay for services provided in prior fiscal years.

15 (g) In addition, each annual report required to be

16 submitted by the Department of Healthcare and Family Services

17 under subsection (e) shall include the following information

18 with respect to the State's Medicaid program:

19 (1) Explanations of the exact causes of the variance

20 between the previous year's estimated and actual

21 liabilities.

22 (2) Factors affecting the Department of Healthcare and

23 Family Services' liabilities, including but not limited to

24 numbers of aid recipients, levels of medical service

25 utilization by aid recipients, and inflation in the cost of

26 medical services.

SB2217

- 102 -

LRB100 13147 JWD 27539 b

1 (3) The results of the Department's efforts to combat

2 fraud and abuse.

3 (h) As provided in Section 4 of the General Assembly

4 Compensation Act, any utility bill for service provided to a

5 General Assembly member's district office for a period

6 including portions of 2 consecutive fiscal years may be paid

7 from funds appropriated for such expenditure in either fiscal

8 year.

9 (i) An agency which administers a fund classified by the

10 Comptroller as an internal service fund may issue rules for:

11 (1) billing user agencies in advance for payments or

12 authorized inter-fund transfers based on estimated charges

13 for goods or services;

14 (2) issuing credits, refunding through inter-fund

15 transfers, or reducing future inter-fund transfers during

16 the subsequent fiscal year for all user agency payments or

17 authorized inter-fund transfers received during the prior

18 fiscal year which were in excess of the final amounts owed

19 by the user agency for that period; and

20 (3) issuing catch-up billings to user agencies during

21 the subsequent fiscal year for amounts remaining due when

22 payments or authorized inter-fund transfers received from

23 the user agency during the prior fiscal year were less than

24 the total amount owed for that period.

25 User agencies are authorized to reimburse internal service

26 funds for catch-up billings by vouchers drawn against their

SB2217

- 103 -

LRB100 13147 JWD 27539 b

1 respective appropriations for the fiscal year in which the

2 catch-up billing was issued or by increasing an authorized

3 inter-fund transfer during the current fiscal year. For the

4 purposes of this Act, "inter-fund transfers" means transfers

5 without the use of the voucher-warrant process, as authorized

6 by Section 9.01 of the State Comptroller Act.

7 (i-1) Beginning on July 1, 2021, all outstanding

8 liabilities, not payable during the 4-month lapse period as

9 described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and

10 (c) of this Section, that are made from appropriations for that

11 purpose for any fiscal year, without regard to the fact that

12 the services being compensated for by those payments may have

13 been rendered in a prior fiscal year, are limited to only those

14 claims that have been incurred but for which a proper bill or

15 invoice as defined by the State Prompt Payment Act has not been

16 received by September 30th following the end of the fiscal year

17 in which the service was rendered.

18 (j) Notwithstanding any other provision of this Act, the

19 aggregate amount of payments to be made without regard for

20 fiscal year limitations as contained in subsections (b-1),

21 (b-3), (b-4), (b-5), (b-6), and (c) of this Section, and

22 determined by using Generally Accepted Accounting Principles,

23 shall not exceed the following amounts:

24 (1) $6,000,000,000 for outstanding liabilities related

25 to fiscal year 2012;

26 (2) $5,300,000,000 for outstanding liabilities related

SB2217

- 104 -

LRB100 13147 JWD 27539 b

1 to fiscal year 2013;

2 (3) $4,600,000,000 for outstanding liabilities related

3 to fiscal year 2014;

4 (4) $4,000,000,000 for outstanding liabilities related

5 to fiscal year 2015;

6 (5) $3,300,000,000 for outstanding liabilities related

7 to fiscal year 2016;

8 (6) $2,600,000,000 for outstanding liabilities related

9 to fiscal year 2017;

10 (7) $2,000,000,000 for outstanding liabilities related

11 to fiscal year 2018;

12 (8) $1,300,000,000 for outstanding liabilities related

13 to fiscal year 2019;

14 (9) $600,000,000 for outstanding liabilities related

15 to fiscal year 2020; and

16 (10) $0 for outstanding liabilities related to fiscal

17 year 2021 and fiscal years thereafter.

18 (k) Department of Healthcare and Family Services Medical

19 Assistance Payments.

20 (1) Definition of Medical Assistance.

21 For purposes of this subsection, the term "Medical

22 Assistance" shall include, but not necessarily be

23 limited to, medical programs and services authorized

24 under Titles XIX and XXI of the Social Security Act,

25 the Illinois Public Aid Code, the Children's Health

26 Insurance Program Act, the Covering ALL KIDS Health

SB2217

- 105 -

LRB100 13147 JWD 27539 b

1 Insurance Act, the Long Term Acute Care Hospital

2 Quality Improvement Transfer Program Act, and medical

3 care to or on behalf of persons suffering from chronic

4 renal disease, persons suffering from hemophilia, and

5 victims of sexual assault.

6 (2) Limitations on Medical Assistance payments that

7 may be paid from future fiscal year appropriations.

8 (A) The maximum amounts of annual unpaid Medical

9 Assistance bills received and recorded by the

10 Department of Healthcare and Family Services on or

11 before June 30th of a particular fiscal year

12 attributable in aggregate to the General Revenue Fund,

13 Healthcare Provider Relief Fund, Tobacco Settlement

14 Recovery Fund, Long-Term Care Provider Fund, and the

15 Drug Rebate Fund that may be paid in total by the

16 Department from future fiscal year Medical Assistance

17 appropriations to those funds are: $700,000,000 for

18 fiscal year 2013 and $100,000,000 for fiscal year 2014

19 and each fiscal year thereafter.

20 (B) Bills for Medical Assistance services rendered

21 in a particular fiscal year, but received and recorded

22 by the Department of Healthcare and Family Services

23 after June 30th of that fiscal year, may be paid from

24 either appropriations for that fiscal year or future

25 fiscal year appropriations for Medical Assistance.

26 Such payments shall not be subject to the requirements

SB2217

- 106 -

LRB100 13147 JWD 27539 b

1 of subparagraph (A).

2 (C) Medical Assistance bills received by the

3 Department of Healthcare and Family Services in a

4 particular fiscal year, but subject to payment amount

5 adjustments in a future fiscal year may be paid from a

6 future fiscal year's appropriation for Medical

7 Assistance. Such payments shall not be subject to the

8 requirements of subparagraph (A).

9 (D) Medical Assistance payments made by the

10 Department of Healthcare and Family Services from

11 funds other than those specifically referenced in

12 subparagraph (A) may be made from appropriations for

13 those purposes for any fiscal year without regard to

14 the fact that the Medical Assistance services being

15 compensated for by such payment may have been rendered

16 in a prior fiscal year. Such payments shall not be

17 subject to the requirements of subparagraph (A).

18 (3) Extended lapse period for Department of Healthcare

19 and Family Services Medical Assistance payments.

20 Notwithstanding any other State law to the contrary,

21 outstanding Department of Healthcare and Family Services

22 Medical Assistance liabilities, as of June 30th, payable

23 from appropriations which have otherwise expired, may be

24 paid out of the expiring appropriations during the 6-month

25 period ending at the close of business on December 31st.

26 (l) The changes to this Section made by Public Act 97-691

SB2217

- 107 -

LRB100 13147 JWD 27539 b

1 shall be effective for payment of Medical Assistance bills

2 incurred in fiscal year 2013 and future fiscal years. The

3 changes to this Section made by Public Act 97-691 shall not be

4 applied to Medical Assistance bills incurred in fiscal year

5 2012 or prior fiscal years.

6 (m) The Comptroller must issue payments against

7 outstanding liabilities that were received prior to the lapse

8 period deadlines set forth in this Section as soon thereafter

9 as practical, but no payment may be issued after the 4 months

10 following the lapse period deadline without the signed

11 authorization of the Comptroller and the Governor.

12 (Source: P.A. 97-75, eff. 6-30-11; 97-333, eff. 8-12-11;

13 97-691, eff. 7-1-12; 97-732, eff. 6-30-12; 97-932, eff.

14 8-10-12; 98-8, eff. 5-3-13; 98-24, eff. 6-19-13; 98-215, eff.

15 8-9-13; 98-463, eff. 8-16-13; 98-756, eff. 7-16-14.)

16 (30 ILCS 105/50 new)

17 Sec. 50. Designation of contingency reserves. For the

18 purposes of balancing the State's budget, the Governor may

19 designate, by written notice to the Comptroller, a contingency

20 reserve from the amounts appropriated from funds held by the

21 Treasurer for the State's fiscal years 2018 through 2021 to any

22 agency, including without limitation amounts appropriated

23 pursuant to a statutory continuing appropriation; provided,

24 however, that the Governor may not designate amounts to be set

25 aside as a contingency reserve from amounts that have been

SB2217

- 108 -

LRB100 13147 JWD 27539 b

1 appropriated (i) for payment of debt service, (ii) to the State

2 Board of Education for evidence-based funding to the common

3 schools pursuant to Section 18-8.15 of the School Code, (iii)

4 to the State Board of Education for grants or aid for early

5 childhood education, (iv) for contributions to the State

6 retirement systems governed by Articles 2, 14, 15, 16, or 18 of

7 the Illinois Pension Code, or (v) to the Attorney General,

8 Secretary of State, Treasurer, Comptroller, or any legislative

9 or judicial branch agency or office.

10 (30 ILCS 105/51 new)

11 Sec. 51. Cash flow borrowing and general funds liquidity;

12 FY18-FY19.

13 (a) In order to meet cash flow deficits and to maintain

14 liquidity in the Healthcare Provider Relief Fund, on and after

15 July 1, 2017 and through June 30, 2019, the State Treasurer and

16 the State Comptroller shall make transfers to the Healthcare

17 Provider Relief Fund, as directed by the Governor from time to

18 time, in amounts not to exceed the total set forth below for

19 each fund:

20 Open Space Lands Acquisition and

21 Development Fund..........................$55,000,000

22 School Infrastructure Fund...................$101,000,000

23 Supplemental Low-Income Energy Assistance Fund.$86,200,000

24 (b) If moneys have been transferred to Healthcare Provider

25 Relief Fund pursuant to subsection (a), this amendatory Act of

SB2217

- 109 -

LRB100 13147 JWD 27539 b

1 the 100th General Assembly shall constitute the continuing

2 authority for and direction to the State Treasurer and State

3 Comptroller to reimburse the funds of origin from the

4 Healthcare Provider Relief Fund by transferring to the funds of

5 origin, at such times and in such amounts as directed by the

6 Governor when necessary to support appropriated expenditures

7 from the funds, but in any event no later than June 30, 2021,

8 an amount equal to 50% of that transferred from them plus any

9 interest that would have accrued thereon had the transfer not

10 occurred. When any of the funds from which moneys have been

11 transferred pursuant to subsection (a) have insufficient cash

12 from which the State Comptroller may make expenditures properly

13 supported by appropriations from the fund, then the State

14 Treasurer and State Comptroller shall transfer from the

15 Healthcare Provider Relief Fund to the fund only such amount as

16 is immediately necessary to satisfy outstanding expenditure

17 obligations on a timely basis.

18 (c) During State fiscal years 2018 through 2021, until such

19 time as a report indicates that all moneys borrowed and

20 interest pursuant to this Section have been repaid, the report

21 filed under Section 7.2 of the Governor's Office of Management

22 and Budget Act shall contain, in addition to the information

23 otherwise required, information on all transfers made pursuant

24 to this Section, including all of the following:

25 (1) The date each transfer was made.

26 (2) The amount of each transfer.

SB2217

- 110 -

LRB100 13147 JWD 27539 b

1 (3) In the case of a transfer from the Healthcare

2 Provider Relief Fund to a fund of origin pursuant to

3 subsection (b), the amount of interest being paid to the

4 fund of origin.

5 (4) The end of day balance of both the fund of origin

6 and the Healthcare Provider Relief Fund on the date the

7 transfer was made.

8 Section 5-20. The State Revenue Sharing Act is amended by

9 changing Sections 11 and 12 as follows:

10 (30 ILCS 115/11) (from Ch. 85, par. 615)

11 Sec. 11. Overpayments.

12 (a) Except as otherwise provided in subsection (b), upon

13 ~~Upon~~ determination by the Department of Revenue that an amount

14 has been paid pursuant to this Act in excess of the amount to

15 which the county, municipality or taxing district receiving

16 such payment was entitled, the county, municipality or taxing

17 district shall, upon demand by the Departmentof Revenue, repay

18 such amount. If such repayment is not made within a reasonable

19 time, the Department of Revenue shall withhold from future

20 payments an amount equal to such overpayment. If the

21 appropriation from which such payment was originally made has

22 not lapsed, the Department of Revenueshall redistribute the

23 amount of such payment to the county, municipality,or taxing

24 district entitled thereto. If the appropriation has lapsed, the

SB2217

- 111 -

LRB100 13147 JWD 27539 b

1 repayment shall be deposited in the General Revenue Fund in the

2 State Treasury.

3 (b) For any overpayment identified by the Department of

4 Revenue during State fiscal year 2016 to have been paid

5 pursuant to this Act in excess of the amount to which the

6 county, municipality, or taxing district receiving such

7 payment was entitled, the amount of which was determined in

8 State fiscal year 2017, repayment of the overpayment shall not

9 be required to be made to the State.

10 (Source: P.A. 77-1753.)

11 (30 ILCS 115/12) (from Ch. 85, par. 616)

12 Sec. 12. Personal Property Tax Replacement Fund. There is

13 hereby created the Personal Property Tax Replacement Fund, a

14 special fund in the State Treasury into which shall be paid all

15 revenue realized:

16 (a) all amounts realized from the additional personal

17 property tax replacement income tax imposed by subsections (c)

18 and (d) of Section 201 of the Illinois Income Tax Act, except

19 for those amounts deposited into the Income Tax Refund Fund

20 pursuant to subsection (c) of Section 901 of the Illinois

21 Income Tax Act; and

22 (b) all amounts realized from the additional personal

23 property replacement invested capital taxes imposed by Section

24 2a.1 of the Messages Tax Act, Section 2a.1 of the Gas Revenue

25 Tax Act, Section 2a.1 of the Public Utilities Revenue Act, and

SB2217

- 112 -

LRB100 13147 JWD 27539 b

1 Section 3 of the Water Company Invested Capital Tax Act, and

2 amounts payable to the Department of Revenue under the

3 Telecommunications Infrastructure Maintenance Fee Act.

4 As soon as may be after the end of each month, the

5 Department of Revenue shall certify to the Treasurer and the

6 Comptroller the amount of all refunds paid out of the General

7 Revenue Fund through the preceding month on account of

8 overpayment of liability on taxes paid into the Personal

9 Property Tax Replacement Fund. Upon receipt of such

10 certification, the Treasurer and the Comptroller shall

11 transfer the amount so certified from the Personal Property Tax

12 Replacement Fund into the General Revenue Fund.

13 The payments of revenue into the Personal Property Tax

14 Replacement Fund shall be used exclusively for distribution to

15 taxing districts, regional offices and officials, and local

16 officials as provided in this Section and in the School Code,

17 payment of the ordinary and contingent expenses of the Property

18 Tax Appeal Board, payment of the expenses of the Department of

19 Revenue incurred in administering the collection and

20 distribution of monies paid into the Personal Property Tax

21 Replacement Fund and transfers due to refunds to taxpayers for

22 overpayment of liability for taxes paid into the Personal

23 Property Tax Replacement Fund.

24 In addition, moneys in the Personal Property Tax

25 Replacement Fund may be used to pay any of the following: (i)

26 salary, stipends, and additional compensation as provided by

SB2217

- 113 -

LRB100 13147 JWD 27539 b

1 law for chief election clerks, county clerks, and county

2 recorders; (ii) costs associated with regional offices of

3 education and educational service centers; (iii)

4 reimbursements payable by the State Board of Elections under

5 Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the

6 Election Code; (iv) expenses of the Illinois Educational Labor

7 Relations Board; and (v) salary, personal services, and

8 additional compensation as provided by law for court reporters

9 under the Court Reporters Act.

10 As soon as may be after the effective date of this

11 amendatory Act of 1980, the Department of Revenue shall certify

12 to the Treasurer the amount of net replacement revenue paid

13 into the General Revenue Fund prior to that effective date from

14 the additional tax imposed by Section 2a.1 of the Messages Tax

15 Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of

16 the Public Utilities Revenue Act; Section 3 of the Water

17 Company Invested Capital Tax Act; amounts collected by the

18 Department of Revenue under the Telecommunications

19 Infrastructure Maintenance Fee Act; and the additional

20 personal property tax replacement income tax imposed by the

21 Illinois Income Tax Act, as amended by Public Act 81-1st

22 Special Session-1. Net replacement revenue shall be defined as

23 the total amount paid into and remaining in the General Revenue

24 Fund as a result of those Acts minus the amount outstanding and

25 obligated from the General Revenue Fund in state vouchers or

26 warrants prior to the effective date of this amendatory Act of

SB2217

- 114 -

LRB100 13147 JWD 27539 b

1 1980 as refunds to taxpayers for overpayment of liability under

2 those Acts.

3 All interest earned by monies accumulated in the Personal

4 Property Tax Replacement Fund shall be deposited in such Fund.

5 All amounts allocated pursuant to this Section are appropriated

6 on a continuing basis.

7 Prior to December 31, 1980, as soon as may be after the end

8 of each quarter beginning with the quarter ending December 31,

9 1979, and on and after December 31, 1980, as soon as may be

10 after January 1, March 1, April 1, May 1, July 1, August 1,

11 October 1 and December 1 of each year, the Department of

12 Revenue shall allocate to each taxing district as defined in

13 Section 1-150 of the Property Tax Code, in accordance with the

14 provisions of paragraph (2) of this Section the portion of the

15 funds held in the Personal Property Tax Replacement Fund which

16 is required to be distributed, as provided in paragraph (1),

17 for each quarter. Provided, however, under no circumstances

18 shall any taxing district during each of the first two years of

19 distribution of the taxes imposed by this amendatory Act of

20 1979 be entitled to an annual allocation which is less than the

21 funds such taxing district collected from the 1978 personal

22 property tax. Provided further that under no circumstances

23 shall any taxing district during the third year of distribution

24 of the taxes imposed by this amendatory Act of 1979 receive

25 less than 60% of the funds such taxing district collected from

26 the 1978 personal property tax. In the event that the total of

SB2217

- 115 -

LRB100 13147 JWD 27539 b

1 the allocations made as above provided for all taxing

2 districts, during either of such 3 years, exceeds the amount

3 available for distribution the allocation of each taxing

4 district shall be proportionately reduced. Except as provided

5 in Section 13 of this Act, the Department shall then certify,

6 pursuant to appropriation, such allocations to the State

7 Comptroller who shall pay over to the several taxing districts

8 the respective amounts allocated to them.

9 Any township which receives an allocation based in whole or

10 in part upon personal property taxes which it levied pursuant

11 to Section 6-507 or 6-512 of the Illinois Highway Code and

12 which was previously required to be paid over to a municipality

13 shall immediately pay over to that municipality a proportionate

14 share of the personal property replacement funds which such

15 township receives.

16 Any municipality or township, other than a municipality

17 with a population in excess of 500,000, which receives an

18 allocation based in whole or in part on personal property taxes

19 which it levied pursuant to Sections 3-1, 3-4 and 3-6 of the

20 Illinois Local Library Act and which was previously required to

21 be paid over to a public library shall immediately pay over to

22 that library a proportionate share of the personal property tax

23 replacement funds which such municipality or township

24 receives; provided that if such a public library has converted

25 to a library organized under The Illinois Public Library

26 District Act, regardless of whether such conversion has

SB2217

- 116 -

LRB100 13147 JWD 27539 b

1 occurred on, after or before January 1, 1988, such

2 proportionate share shall be immediately paid over to the

3 library district which maintains and operates the library.

4 However, any library that has converted prior to January 1,

5 1988, and which hitherto has not received the personal property

6 tax replacement funds, shall receive such funds commencing on

7 January 1, 1988.

8 Any township which receives an allocation based in whole or

9 in part on personal property taxes which it levied pursuant to

10 Section 1c of the Public Graveyards Act and which taxes were

11 previously required to be paid over to or used for such public

12 cemetery or cemeteries shall immediately pay over to or use for

13 such public cemetery or cemeteries a proportionate share of the

14 personal property tax replacement funds which the township

15 receives.

16 Any taxing district which receives an allocation based in

17 whole or in part upon personal property taxes which it levied

18 for another governmental body or school district in Cook County

19 in 1976 or for another governmental body or school district in

20 the remainder of the State in 1977 shall immediately pay over

21 to that governmental body or school district the amount of

22 personal property replacement funds which such governmental

23 body or school district would receive directly under the

24 provisions of paragraph (2) of this Section, had it levied its

25 own taxes.

26 (1) The portion of the Personal Property Tax

SB2217

- 117 -

LRB100 13147 JWD 27539 b

1 Replacement Fund required to be distributed as of the time

2 allocation is required to be made shall be the amount

3 available in such Fund as of the time allocation is

4 required to be made.

5 The amount available for distribution shall be the

6 total amount in the fund at such time minus the necessary

7 administrative and other authorized expenses as limited by

8 the appropriation and the amount determined by: (a) $2.8

9 million for fiscal year 1981; (b) for fiscal year 1982,

10 .54% of the funds distributed from the fund during the

11 preceding fiscal year; (c) for fiscal year 1983 through

12 fiscal year 1988, .54% of the funds distributed from the

13 fund during the preceding fiscal year less .02% of such

14 fund for fiscal year 1983 and less .02% of such funds for

15 each fiscal year thereafter; (d) for fiscal year 1989

16 through fiscal year 2011 no more than 105% of the actual

17 administrative expenses of the prior fiscal year; (e) for

18 fiscal year 2012 and beyond, a sufficient amount to pay (i)

19 stipends, additional compensation, salary reimbursements,

20 and other amounts directed to be paid out of this Fund for

21 local officials as authorized or required by statute and

22 (ii) ~~no more than 105% of the actual administrative~~

23 ~~expenses of the prior fiscal year, including payment of~~ the

24 ordinary and contingent expenses of the Property Tax Appeal

25 Board and ~~payment of~~ the expenses of the Department of

26 Revenue incurred in administering the collection and

SB2217

- 118 -

LRB100 13147 JWD 27539 b

1 distribution of moneys paid into the Fund; ~~or~~ (f) for

2 fiscal years 2012 and 2013 only, a sufficient amount to pay

3 stipends, additional compensation, salary reimbursements,

4 and other amounts directed to be paid out of this Fund for

5 regional offices and officials as authorized or required by

6 statute; or (g) a sufficient amount to pay amounts directed

7 to be paid out of this Fund for public community college

8 base operating grants and local health protection grants to

9 certified local health departments as authorized or

10 required by appropriation or statute. Such portion of the

11 fund shall be determined after the transfer into the

12 General Revenue Fund due to refunds, if any, paid from the

13 General Revenue Fund during the preceding quarter. If at

14 any time, for any reason, there is insufficient amount in

15 the Personal Property Tax Replacement Fund for payments for

16 regional offices and officials or local officials or

17 payment of costs of administration or for transfers due to

18 refunds at the end of any particular month, the amount of

19 such insufficiency shall be carried over for the purposes

20 of payments for regional offices and officials, local

21 officials, transfers into the General Revenue Fund, and

22 costs of administration to the following month or months.

23 Net replacement revenue held, and defined above, shall be

24 transferred by the Treasurer and Comptroller to the

25 Personal Property Tax Replacement Fund within 10 days of

26 such certification.

SB2217

- 119 -

LRB100 13147 JWD 27539 b

1 (2) Each quarterly allocation shall first be

2 apportioned in the following manner: 51.65% for taxing

3 districts in Cook County and 48.35% for taxing districts in

4 the remainder of the State.

5 The Personal Property Replacement Ratio of each taxing

6 district outside Cook County shall be the ratio which the Tax

7 Base of that taxing district bears to the Downstate Tax Base.

8 The Tax Base of each taxing district outside of Cook County is

9 the personal property tax collections for that taxing district

10 for the 1977 tax year. The Downstate Tax Base is the personal

11 property tax collections for all taxing districts in the State

12 outside of Cook County for the 1977 tax year. The Department of

13 Revenue shall have authority to review for accuracy and

14 completeness the personal property tax collections for each

15 taxing district outside Cook County for the 1977 tax year.

16 The Personal Property Replacement Ratio of each Cook County

17 taxing district shall be the ratio which the Tax Base of that

18 taxing district bears to the Cook County Tax Base. The Tax Base

19 of each Cook County taxing district is the personal property

20 tax collections for that taxing district for the 1976 tax year.

21 The Cook County Tax Base is the personal property tax

22 collections for all taxing districts in Cook County for the

23 1976 tax year. The Department of Revenue shall have authority

24 to review for accuracy and completeness the personal property

25 tax collections for each taxing district within Cook County for

26 the 1976 tax year.

SB2217

- 120 -

LRB100 13147 JWD 27539 b

1 For all purposes of this Section 12, amounts paid to a

2 taxing district for such tax years as may be applicable by a

3 foreign corporation under the provisions of Section 7-202 of

4 the Public Utilities Act, as amended, shall be deemed to be

5 personal property taxes collected by such taxing district for

6 such tax years as may be applicable. The Director shall

7 determine from the Illinois Commerce Commission, for any tax

8 year as may be applicable, the amounts so paid by any such

9 foreign corporation to any and all taxing districts. The

10 Illinois Commerce Commission shall furnish such information to

11 the Director. For all purposes of this Section 12, the Director

12 shall deem such amounts to be collected personal property taxes

13 of each such taxing district for the applicable tax year or

14 years.

15 Taxing districts located both in Cook County and in one or

16 more other counties shall receive both a Cook County allocation

17 and a Downstate allocation determined in the same way as all

18 other taxing districts.

19 If any taxing district in existence on July 1, 1979 ceases

20 to exist, or discontinues its operations, its Tax Base shall

21 thereafter be deemed to be zero. If the powers, duties and

22 obligations of the discontinued taxing district are assumed by

23 another taxing district, the Tax Base of the discontinued

24 taxing district shall be added to the Tax Base of the taxing

25 district assuming such powers, duties and obligations.

26 If two or more taxing districts in existence on July 1,

SB2217

- 121 -

LRB100 13147 JWD 27539 b

1 1979, or a successor or successors thereto shall consolidate

2 into one taxing district, the Tax Base of such consolidated

3 taxing district shall be the sum of the Tax Bases of each of

4 the taxing districts which have consolidated.

5 If a single taxing district in existence on July 1, 1979,

6 or a successor or successors thereto shall be divided into two

7 or more separate taxing districts, the tax base of the taxing

8 district so divided shall be allocated to each of the resulting

9 taxing districts in proportion to the then current equalized

10 assessed value of each resulting taxing district.

11 If a portion of the territory of a taxing district is

12 disconnected and annexed to another taxing district of the same

13 type, the Tax Base of the taxing district from which

14 disconnection was made shall be reduced in proportion to the

15 then current equalized assessed value of the disconnected

16 territory as compared with the then current equalized assessed

17 value within the entire territory of the taxing district prior

18 to disconnection, and the amount of such reduction shall be

19 added to the Tax Base of the taxing district to which

20 annexation is made.

21 If a community college district is created after July 1,

22 1979, beginning on the effective date of this amendatory Act of

23 1995, its Tax Base shall be 3.5% of the sum of the personal

24 property tax collected for the 1977 tax year within the

25 territorial jurisdiction of the district.

26 The amounts allocated and paid to taxing districts pursuant

SB2217

- 122 -

LRB100 13147 JWD 27539 b

1 to the provisions of this amendatory Act of 1979 shall be

2 deemed to be substitute revenues for the revenues derived from

3 taxes imposed on personal property pursuant to the provisions

4 of the "Revenue Act of 1939" or "An Act for the assessment and

5 taxation of private car line companies", approved July 22,

6 1943, as amended, or Section 414 of the Illinois Insurance

7 Code, prior to the abolition of such taxes and shall be used

8 for the same purposes as the revenues derived from ad valorem

9 taxes on real estate.

10 Monies received by any taxing districts from the Personal

11 Property Tax Replacement Fund shall be first applied toward

12 payment of the proportionate amount of debt service which was

13 previously levied and collected from extensions against

14 personal property on bonds outstanding as of December 31, 1978

15 and next applied toward payment of the proportionate share of

16 the pension or retirement obligations of the taxing district

17 which were previously levied and collected from extensions

18 against personal property. For each such outstanding bond

19 issue, the County Clerk shall determine the percentage of the

20 debt service which was collected from extensions against real

21 estate in the taxing district for 1978 taxes payable in 1979,

22 as related to the total amount of such levies and collections

23 from extensions against both real and personal property. For

24 1979 and subsequent years' taxes, the County Clerk shall levy

25 and extend taxes against the real estate of each taxing

26 district which will yield the said percentage or percentages of

SB2217

- 123 -

LRB100 13147 JWD 27539 b

1 the debt service on such outstanding bonds. The balance of the

2 amount necessary to fully pay such debt service shall

3 constitute a first and prior lien upon the monies received by

4 each such taxing district through the Personal Property Tax

5 Replacement Fund and shall be first applied or set aside for

6 such purpose. In counties having fewer than 3,000,000

7 inhabitants, the amendments to this paragraph as made by this

8 amendatory Act of 1980 shall be first applicable to 1980 taxes

9 to be collected in 1981.

10 (Source: P.A. 97-72, eff. 7-1-11; 97-619, eff. 11-14-11;

11 97-732, eff. 6-30-12; 98-24, eff. 6-19-13; 98-674, eff.

12 6-30-14.)

13 Section 5-25. The General Obligation Bond Act is amended by

14 changing Sections 2.5, 9, 11, 15, and 16 as follows:

15 (30 ILCS 330/2.5)

16 Sec. 2.5. Limitation on issuance of Bonds.

17 (a) Except as provided in subsection (b), no Bonds may be

18 issued if, after the issuance, in the next State fiscal year

19 after the issuance of the Bonds, the amount of debt service

20 (including principal, whether payable at maturity or pursuant

21 to mandatory sinking fund installments, and interest) on all

22 then-outstanding Bonds, other than Bonds authorized by Public

23 Act 96-43 and other than Bonds authorized by Public Act

24 96-1497, would exceed 7% of the aggregate appropriations from

SB2217

- 124 -

LRB100 13147 JWD 27539 b

1 the general funds ~~(which consist of the General Revenue Fund,~~

2 ~~the Common School Fund, the General Revenue Common School~~

3 ~~Special Account Fund, and the Education Assistance Fund)~~ and

4 the Road Fund for the fiscal year immediately prior to the

5 fiscal year of the issuance. For purposes of this subsection

6 (a), "general funds" has the meaning provided in Section 50-40

7 of the State Budget Law.

8 (b) If the Comptroller and Treasurer each consent in

9 writing, Bonds may be issued even if the issuance does not

10 comply with subsection (a). In addition, $2,000,000,000 in

11 Bonds for the purposes set forth in Sections 3, 4, 5, 6, and 7,

12 and $2,000,000,000 in Refunding Bonds under Section 16, may be

13 issued during State fiscal year 2017 without complying with

14 subsection (a). In addition, $2,000,000,000 in Bonds for the

15 purposes set forth in Sections 3, 4, 5, 6, and 7, and

16 $2,000,000,000 in Refunding Bonds under Section 16, may be

17 issued during State fiscal year 2018 without complying with

18 subsection (a).

19 (Source: P.A. 99-523, eff. 6-30-16.)

20 (30 ILCS 330/9) (from Ch. 127, par. 659)

21 Sec. 9. Conditions for Issuance and Sale of Bonds -

22 Requirements for Bonds.

23 (a) Except as otherwise provided in this subsection, Bonds

24 shall be issued and sold from time to time, in one or more

25 series, in such amounts and at such prices as may be directed

SB2217

- 125 -

LRB100 13147 JWD 27539 b

1 by the Governor, upon recommendation by the Director of the

2 Governor's Office of Management and Budget. Bonds shall be in

3 such form (either coupon, registered or book entry), in such

4 denominations, payable within 25 years from their date, subject

5 to such terms of redemption with or without premium, bear

6 interest payable at such times and at such fixed or variable

7 rate or rates, and be dated as shall be fixed and determined by

8 the Director of the Governor's Office of Management and Budget

9 in the order authorizing the issuance and sale of any series of

10 Bonds, which order shall be approved by the Governor and is

11 herein called a "Bond Sale Order"; provided however, that

12 interest payable at fixed or variable rates shall not exceed

13 that permitted in the Bond Authorization Act, as now or

14 hereafter amended. Bonds shall be payable at such place or

15 places, within or without the State of Illinois, and may be

16 made registrable as to either principal or as to both principal

17 and interest, as shall be specified in the Bond Sale Order.

18 Bonds may be callable or subject to purchase and retirement or

19 tender and remarketing as fixed and determined in the Bond Sale

20 Order. Bonds, other than Bonds issued under Section 3 of this

21 Act for the costs associated with the purchase and

22 implementation of information technology, (i) except for

23 refunding Bonds satisfying the requirements of Section 16 of

24 this Act and sold during fiscal year 2009, 2010, 2011, ~~or~~ 2017,

25 or 2018 must be issued with principal or mandatory redemption

26 amounts in equal amounts, with the first maturity issued

SB2217

- 126 -

LRB100 13147 JWD 27539 b

1 occurring within the fiscal year in which the Bonds are issued

2 or within the next succeeding fiscal year and (ii) must mature

3 or be subject to mandatory redemption each fiscal year

4 thereafter up to 25 years, except for refunding Bonds

5 satisfying the requirements of Section 16 of this Act and sold

6 during fiscal year 2009, 2010, or 2011 which must mature or be

7 subject to mandatory redemption each fiscal year thereafter up

8 to 16 years. Bonds issued under Section 3 of this Act for the

9 costs associated with the purchase and implementation of

10 information technology must be issued with principal or

11 mandatory redemption amounts in equal amounts, with the first

12 maturity issued occurring with the fiscal year in which the

13 respective bonds are issued or with the next succeeding fiscal

14 year, with the respective bonds issued maturing or subject to

15 mandatory redemption each fiscal year thereafter up to 10

16 years. Notwithstanding any provision of this Act to the

17 contrary, the Bonds authorized by Public Act 96-43 shall be

18 payable within 5 years from their date and must be issued with

19 principal or mandatory redemption amounts in equal amounts,

20 with payment of principal or mandatory redemption beginning in

21 the first fiscal year following the fiscal year in which the

22 Bonds are issued.

23 Notwithstanding any provision of this Act to the contrary,

24 the Bonds authorized by Public Act 96-1497 shall be payable

25 within 8 years from their date and shall be issued with payment

26 of maturing principal or scheduled mandatory redemptions in

SB2217

- 127 -

LRB100 13147 JWD 27539 b

1 accordance with the following schedule, except the following

2 amounts shall be prorated if less than the total additional

3 amount of Bonds authorized by Public Act 96-1497 are issued:

4 Fiscal Year After Issuance Amount

5 1-2 $0

6 3 $110,712,120

7 4 $332,136,360

8 5 $664,272,720

9 6-8 $996,409,080

10 In the case of any series of Bonds bearing interest at a

11 variable interest rate ("Variable Rate Bonds"), in lieu of

12 determining the rate or rates at which such series of Variable

13 Rate Bonds shall bear interest and the price or prices at which

14 such Variable Rate Bonds shall be initially sold or remarketed

15 (in the event of purchase and subsequent resale), the Bond Sale

16 Order may provide that such interest rates and prices may vary

17 from time to time depending on criteria established in such

18 Bond Sale Order, which criteria may include, without

19 limitation, references to indices or variations in interest

20 rates as may, in the judgment of a remarketing agent, be

21 necessary to cause Variable Rate Bonds of such series to be

22 remarketable from time to time at a price equal to their

23 principal amount, and may provide for appointment of a bank,

24 trust company, investment bank, or other financial institution

25 to serve as remarketing agent in that connection. The Bond Sale

26 Order may provide that alternative interest rates or provisions

SB2217

- 128 -

LRB100 13147 JWD 27539 b

1 for establishing alternative interest rates, different

2 security or claim priorities, or different call or amortization

3 provisions will apply during such times as Variable Rate Bonds

4 of any series are held by a person providing credit or

5 liquidity enhancement arrangements for such Bonds as

6 authorized in subsection (b) of this Section. The Bond Sale

7 Order may also provide for such variable interest rates to be

8 established pursuant to a process generally known as an auction

9 rate process and may provide for appointment of one or more

10 financial institutions to serve as auction agents and

11 broker-dealers in connection with the establishment of such

12 interest rates and the sale and remarketing of such Bonds.

13 (b) In connection with the issuance of any series of Bonds,

14 the State may enter into arrangements to provide additional

15 security and liquidity for such Bonds, including, without

16 limitation, bond or interest rate insurance or letters of

17 credit, lines of credit, bond purchase contracts, or other

18 arrangements whereby funds are made available to retire or

19 purchase Bonds, thereby assuring the ability of owners of the

20 Bonds to sell or redeem their Bonds. The State may enter into

21 contracts and may agree to pay fees to persons providing such

22 arrangements, but only under circumstances where the Director

23 of the Governor's Office of Management and Budget certifies

24 that he or she reasonably expects the total interest paid or to

25 be paid on the Bonds, together with the fees for the

26 arrangements (being treated as if interest), would not, taken

SB2217

- 129 -

LRB100 13147 JWD 27539 b

1 together, cause the Bonds to bear interest, calculated to their

2 stated maturity, at a rate in excess of the rate that the Bonds

3 would bear in the absence of such arrangements.

4 The State may, with respect to Bonds issued or anticipated

5 to be issued, participate in and enter into arrangements with

6 respect to interest rate protection or exchange agreements,

7 guarantees, or financial futures contracts for the purpose of

8 limiting, reducing, or managing interest rate exposure. The

9 authority granted under this paragraph, however, shall not

10 increase the principal amount of Bonds authorized to be issued

11 by law. The arrangements may be executed and delivered by the

12 Director of the Governor's Office of Management and Budget on

13 behalf of the State. Net payments for such arrangements shall

14 constitute interest on the Bonds and shall be paid from the

15 General Obligation Bond Retirement and Interest Fund. The

16 Director of the Governor's Office of Management and Budget

17 shall at least annually certify to the Governor and the State

18 Comptroller his or her estimate of the amounts of such net

19 payments to be included in the calculation of interest required

20 to be paid by the State.

21 (c) Prior to the issuance of any Variable Rate Bonds

22 pursuant to subsection (a), the Director of the Governor's

23 Office of Management and Budget shall adopt an interest rate

24 risk management policy providing that the amount of the State's

25 variable rate exposure with respect to Bonds shall not exceed

26 20%. This policy shall remain in effect while any Bonds are

SB2217

- 130 -

LRB100 13147 JWD 27539 b

1 outstanding and the issuance of Bonds shall be subject to the

2 terms of such policy. The terms of this policy may be amended

3 from time to time by the Director of the Governor's Office of

4 Management and Budget but in no event shall any amendment cause

5 the permitted level of the State's variable rate exposure with

6 respect to Bonds to exceed 20%.

7 (d) "Build America Bonds" in this Section means Bonds

8 authorized by Section 54AA of the Internal Revenue Code of

9 1986, as amended ("Internal Revenue Code"), and bonds issued

10 from time to time to refund or continue to refund "Build

11 America Bonds".

12 (e) Notwithstanding any other provision of this Section,

13 Qualified School Construction Bonds shall be issued and sold

14 from time to time, in one or more series, in such amounts and

15 at such prices as may be directed by the Governor, upon

16 recommendation by the Director of the Governor's Office of

17 Management and Budget. Qualified School Construction Bonds

18 shall be in such form (either coupon, registered or book

19 entry), in such denominations, payable within 25 years from

20 their date, subject to such terms of redemption with or without

21 premium, and if the Qualified School Construction Bonds are

22 issued with a supplemental coupon, bear interest payable at

23 such times and at such fixed or variable rate or rates, and be

24 dated as shall be fixed and determined by the Director of the

25 Governor's Office of Management and Budget in the order

26 authorizing the issuance and sale of any series of Qualified

SB2217

- 131 -

LRB100 13147 JWD 27539 b

1 School Construction Bonds, which order shall be approved by the

2 Governor and is herein called a "Bond Sale Order"; except that

3 interest payable at fixed or variable rates, if any, shall not

4 exceed that permitted in the Bond Authorization Act, as now or

5 hereafter amended. Qualified School Construction Bonds shall

6 be payable at such place or places, within or without the State

7 of Illinois, and may be made registrable as to either principal

8 or as to both principal and interest, as shall be specified in

9 the Bond Sale Order. Qualified School Construction Bonds may be

10 callable or subject to purchase and retirement or tender and

11 remarketing as fixed and determined in the Bond Sale Order.

12 Qualified School Construction Bonds must be issued with

13 principal or mandatory redemption amounts or sinking fund

14 payments into the General Obligation Bond Retirement and

15 Interest Fund (or subaccount therefor) in equal amounts, with

16 the first maturity issued, mandatory redemption payment or

17 sinking fund payment occurring within the fiscal year in which

18 the Qualified School Construction Bonds are issued or within

19 the next succeeding fiscal year, with Qualified School

20 Construction Bonds issued maturing or subject to mandatory

21 redemption or with sinking fund payments thereof deposited each

22 fiscal year thereafter up to 25 years. Sinking fund payments

23 set forth in this subsection shall be permitted only to the

24 extent authorized in Section 54F of the Internal Revenue Code

25 or as otherwise determined by the Director of the Governor's

26 Office of Management and Budget. "Qualified School

SB2217

- 132 -

LRB100 13147 JWD 27539 b

1 Construction Bonds" in this subsection means Bonds authorized

2 by Section 54F of the Internal Revenue Code and for bonds

3 issued from time to time to refund or continue to refund such

4 "Qualified School Construction Bonds".

5 (f) Beginning with the next issuance by the Governor's

6 Office of Management and Budget to the Procurement Policy Board

7 of a request for quotation for the purpose of formulating a new

8 pool of qualified underwriting banks list, all entities

9 responding to such a request for quotation for inclusion on

10 that list shall provide a written report to the Governor's

11 Office of Management and Budget and the Illinois Comptroller.

12 The written report submitted to the Comptroller shall (i) be

13 published on the Comptroller's Internet website and (ii) be

14 used by the Governor's Office of Management and Budget for the

15 purposes of scoring such a request for quotation. The written

16 report, at a minimum, shall:

17 (1) disclose whether, within the past 3 months,

18 pursuant to its credit default swap market-making

19 activities, the firm has entered into any State of Illinois

20 credit default swaps ("CDS");

21 (2) include, in the event of State of Illinois CDS

22 activity, disclosure of the firm's cumulative notional

23 volume of State of Illinois CDS trades and the firm's

24 outstanding gross and net notional amount of State of

25 Illinois CDS, as of the end of the current 3-month period;

26 (3) indicate, pursuant to the firm's proprietary

SB2217

- 133 -

LRB100 13147 JWD 27539 b

1 trading activities, disclosure of whether the firm, within

2 the past 3 months, has entered into any proprietary trades

3 for its own account in State of Illinois CDS;

4 (4) include, in the event of State of Illinois

5 proprietary trades, disclosure of the firm's outstanding

6 gross and net notional amount of proprietary State of

7 Illinois CDS and whether the net position is short or long

8 credit protection, as of the end of the current 3-month

9 period;

10 (5) list all time periods during the past 3 months

11 during which the firm held net long or net short State of

12 Illinois CDS proprietary credit protection positions, the

13 amount of such positions, and whether those positions were

14 net long or net short credit protection positions; and

15 (6) indicate whether, within the previous 3 months, the

16 firm released any publicly available research or marketing

17 reports that reference State of Illinois CDS and include

18 those research or marketing reports as attachments.

19 (g) All entities included on a Governor's Office of

20 Management and Budget's pool of qualified underwriting banks

21 list shall, as soon as possible after March 18, 2011 (the

22 effective date of Public Act 96-1554), but not later than

23 January 21, 2011, and on a quarterly fiscal basis thereafter,

24 provide a written report to the Governor's Office of Management

25 and Budget and the Illinois Comptroller. The written reports

26 submitted to the Comptroller shall be published on the

SB2217

- 134 -

LRB100 13147 JWD 27539 b

1 Comptroller's Internet website. The written reports, at a

2 minimum, shall:

3 (1) disclose whether, within the past 3 months,

4 pursuant to its credit default swap market-making

5 activities, the firm has entered into any State of Illinois

6 credit default swaps ("CDS");

7 (2) include, in the event of State of Illinois CDS

8 activity, disclosure of the firm's cumulative notional

9 volume of State of Illinois CDS trades and the firm's

10 outstanding gross and net notional amount of State of

11 Illinois CDS, as of the end of the current 3-month period;

12 (3) indicate, pursuant to the firm's proprietary

13 trading activities, disclosure of whether the firm, within

14 the past 3 months, has entered into any proprietary trades

15 for its own account in State of Illinois CDS;

16 (4) include, in the event of State of Illinois

17 proprietary trades, disclosure of the firm's outstanding

18 gross and net notional amount of proprietary State of

19 Illinois CDS and whether the net position is short or long

20 credit protection, as of the end of the current 3-month

21 period;

22 (5) list all time periods during the past 3 months

23 during which the firm held net long or net short State of

24 Illinois CDS proprietary credit protection positions, the

25 amount of such positions, and whether those positions were

26 net long or net short credit protection positions; and

SB2217

- 135 -

LRB100 13147 JWD 27539 b

1 (6) indicate whether, within the previous 3 months, the

2 firm released any publicly available research or marketing

3 reports that reference State of Illinois CDS and include

4 those research or marketing reports as attachments.

5 (Source: P.A. 99-523, eff. 6-30-16.)

6 (30 ILCS 330/11) (from Ch. 127, par. 661)

7 Sec. 11. Sale of Bonds. Except as otherwise provided in

8 this Section, Bonds shall be sold from time to time pursuant to

9 notice of sale and public bid or by negotiated sale in such

10 amounts and at such times as is directed by the Governor, upon

11 recommendation by the Director of the Governor's Office of

12 Management and Budget. At least 25%, based on total principal

13 amount, of all Bonds issued each fiscal year shall be sold

14 pursuant to notice of sale and public bid. At all times during

15 each fiscal year, no more than 75%, based on total principal

16 amount, of the Bonds issued each fiscal year, shall have been

17 sold by negotiated sale. Failure to satisfy the requirements in

18 the preceding 2 sentences shall not affect the validity of any

19 previously issued Bonds; provided that all Bonds authorized by

20 Public Act 96-43 and Public Act 96-1497 shall not be included

21 in determining compliance for any fiscal year with the

22 requirements of the preceding 2 sentences; and further provided

23 that refunding Bonds satisfying the requirements of Section 16

24 of this Act and sold during fiscal year 2009, 2010, 2011, ~~or~~

25 2017, or 2018 shall not be subject to the requirements in the

SB2217

- 136 -

LRB100 13147 JWD 27539 b

1 preceding 2 sentences.

2 If any Bonds, including refunding Bonds, are to be sold by

3 negotiated sale, the Director of the Governor's Office of

4 Management and Budget shall comply with the competitive request

5 for proposal process set forth in the Illinois Procurement Code

6 and all other applicable requirements of that Code.

7 If Bonds are to be sold pursuant to notice of sale and

8 public bid, the Director of the Governor's Office of Management

9 and Budget may, from time to time, as Bonds are to be sold,

10 advertise the sale of the Bonds in at least 2 daily newspapers,

11 one of which is published in the City of Springfield and one in

12 the City of Chicago. The sale of the Bonds shall also be

13 advertised in the volume of the Illinois Procurement Bulletin

14 that is published by the Department of Central Management

15 Services, and shall be published once at least 10 days prior to

16 the date fixed for the opening of the bids. The Director of the

17 Governor's Office of Management and Budget may reschedule the

18 date of sale upon the giving of such additional notice as the

19 Director deems adequate to inform prospective bidders of such

20 change; provided, however, that all other conditions of the

21 sale shall continue as originally advertised.

22 Executed Bonds shall, upon payment therefor, be delivered

23 to the purchaser, and the proceeds of Bonds shall be paid into

24 the State Treasury as directed by Section 12 of this Act.

25 (Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)

SB2217

- 137 -

LRB100 13147 JWD 27539 b

1 (30 ILCS 330/15) (from Ch. 127, par. 665)

2 Sec. 15. Computation of Principal and Interest; transfers.

3 (a) Upon each delivery of Bonds authorized to be issued

4 under this Act, the Comptroller shall compute and certify to

5 the Treasurer the total amount of principal of, interest on,

6 and premium, if any, on Bonds issued that will be payable in

7 order to retire such Bonds, the amount of principal of,

8 interest on and premium, if any, on such Bonds that will be

9 payable on each payment date according to the tenor of such

10 Bonds during the then current and each succeeding fiscal year,

11 and the amount of sinking fund payments needed to be deposited

12 in connection with Qualified School Construction Bonds

13 authorized by subsection (e) of Section 9. With respect to the

14 interest payable on variable rate bonds, such certifications

15 shall be calculated at the maximum rate of interest that may be

16 payable during the fiscal year, after taking into account any

17 credits permitted in the related indenture or other instrument

18 against the amount of such interest required to be appropriated

19 for such period pursuant to subsection (c) of Section 14 of

20 this Act. With respect to the interest payable, such

21 certifications shall include the amounts certified by the

22 Director of the Governor's Office of Management and Budget

23 under subsection (b) of Section 9 of this Act.

24 On or before the last day of each month the State Treasurer

25 and Comptroller shall transfer from (1) the Road Fund with

26 respect to Bonds issued under paragraph (a) of Section 4 of

SB2217

- 138 -

LRB100 13147 JWD 27539 b

1 this Act, or Bonds issued under authorization in Public Act

2 98-781,or Bonds issued for the purpose of refunding such

3 bonds, and from (2) the General Revenue Fund, with respect to

4 all other Bonds issued under this Act, to the General

5 Obligation Bond Retirement and Interest Fund an amount

6 sufficient to pay the aggregate of the principal of, interest

7 on, and premium, if any, on Bonds payable, by their terms on

8 the next payment date divided by the number of full calendar

9 months between the date of such Bonds and the first such

10 payment date, and thereafter, divided by the number of months

11 between each succeeding payment date after the first. Such

12 computations and transfers shall be made for each series of

13 Bonds issued and delivered. Interest payable on variable rate

14 bonds shall be calculated at the maximum rate of interest that

15 may be payable for the relevant period, after taking into

16 account any credits permitted in the related indenture or other

17 instrument against the amount of such interest required to be

18 appropriated for such period pursuant to subsection (c) of

19 Section 14 of this Act. Computations of interest shall include

20 the amounts certified by the Director of the Governor's Office

21 of Management and Budget under subsection (b) of Section 9 of

22 this Act. Interest for which moneys have already been deposited

23 into the capitalized interest account within the General

24 Obligation Bond Retirement and Interest Fund shall not be

25 included in the calculation of the amounts to be transferred

26 under this subsection. Notwithstanding any other provision in

SB2217

- 139 -

LRB100 13147 JWD 27539 b

1 this Section, the transfer provisions provided in this

2 paragraph shall not apply to transfers made in fiscal year 2010

3 or fiscal year 2011 with respect to Bonds issued in fiscal year

4 2010 or fiscal year 2011 pursuant to Section 7.2 of this Act.

5 In the case of transfers made in fiscal year 2010 or fiscal

6 year 2011 with respect to the Bonds issued in fiscal year 2010

7 or fiscal year 2011 pursuant to Section 7.2 of this Act, on or

8 before the 15th day of the month prior to the required debt

9 service payment, the State Treasurer and Comptroller shall

10 transfer from the General Revenue Fund to the General

11 Obligation Bond Retirement and Interest Fund an amount

12 sufficient to pay the aggregate of the principal of, interest

13 on, and premium, if any, on the Bonds payable in that next

14 month.

15 The transfer of monies herein and above directed is not

16 required if monies in the General Obligation Bond Retirement

17 and Interest Fund are more than the amount otherwise to be

18 transferred as herein above provided, and if the Governor or

19 his authorized representative notifies the State Treasurer and

20 Comptroller of such fact in writing.

21 (b) After the effective date of this Act, the balance of,

22 and monies directed to be included in the Capital Development

23 Bond Retirement and Interest Fund, Anti-Pollution Bond

24 Retirement and Interest Fund, Transportation Bond, Series A

25 Retirement and Interest Fund, Transportation Bond, Series B

26 Retirement and Interest Fund, and Coal Development Bond

SB2217

- 140 -

LRB100 13147 JWD 27539 b

1 Retirement and Interest Fund shall be transferred to and

2 deposited in the General Obligation Bond Retirement and

3 Interest Fund. This Fund shall be used to make debt service

4 payments on the State's general obligation Bonds heretofore

5 issued which are now outstanding and payable from the Funds

6 herein listed as well as on Bonds issued under this Act.

7 (c) Except as provided in Section 22-3 of the Military Code

8 of Illinois, the ~~The~~ unused portion of federal funds received

9 for or as reimbursement fora capital facilities project, as

10 authorized by Section 3 of this Act, for which monies from the

11 Capital Development Fund have been expended shall remain in the

12 Capital Development Board Contributory Trust Fund and shall be

13 used for capital projects and for no other purpose, subject to

14 appropriation and as directed by the Capital Development Board.

15 ~~Any federal funds received as reimbursement for the completed~~

16 ~~construction of a capital facilities project, as authorized by~~

17 ~~Section 3 of this Act, for which monies from the Capital~~

18 ~~Development Fund have been expended shall be deposited in the~~

19 ~~General Obligation Bond Retirement and Interest Fund.~~

20 (Source: P.A. 98-245, eff. 1-1-14.)

21 (30 ILCS 330/16) (from Ch. 127, par. 666)

22 Sec. 16. Refunding Bonds. The State of Illinois is

23 authorized to issue, sell, and provide for the retirement of

24 General Obligation Bonds of the State of Illinois in the amount

25 of $4,839,025,000, at any time and from time to time

SB2217

- 141 -

LRB100 13147 JWD 27539 b

1 outstanding, for the purpose of refunding any State of Illinois

2 general obligation Bonds then outstanding, including the

3 payment of any redemption premium thereon, any reasonable

4 expenses of such refunding, any interest accrued or to accrue

5 to the earliest or any subsequent date of redemption or

6 maturity of such outstanding Bonds and any interest to accrue

7 to the first interest payment on the refunding Bonds; provided

8 that all non-refunding Bonds in an issue that includes

9 refunding Bonds shall mature no later than the final maturity

10 date of Bonds being refunded; provided that no refunding Bonds

11 shall be offered for sale unless the net present value of debt

12 service savings to be achieved by the issuance of the refunding

13 Bonds is 3% or more of the principal amount of the refunding

14 Bonds to be issued; and further provided that, except for

15 refunding Bonds sold in fiscal year 2009, 2010, 2011, ~~or~~ 2017,

16 or 2018, the maturities of the refunding Bonds shall not extend

17 beyond the maturities of the Bonds they refund, so that for

18 each fiscal year in the maturity schedule of a particular issue

19 of refunding Bonds, the total amount of refunding principal

20 maturing and redemption amounts due in that fiscal year and all

21 prior fiscal years in that schedule shall be greater than or

22 equal to the total amount of refunded principal and redemption

23 amounts that had been due over that year and all prior fiscal

24 years prior to the refunding.

25 The Governor shall notify the State Treasurer and

26 Comptroller of such refunding. The proceeds received from the

SB2217

- 142 -

LRB100 13147 JWD 27539 b

1 sale of refunding Bonds shall be used for the retirement at

2 maturity or redemption of such outstanding Bonds on any

3 maturity or redemption date and, pending such use, shall be

4 placed in escrow, subject to such terms and conditions as shall

5 be provided for in the Bond Sale Order relating to the

6 Refunding Bonds. Proceeds not needed for deposit in an escrow

7 account shall be deposited in the General Obligation Bond

8 Retirement and Interest Fund. This Act shall constitute an

9 irrevocable and continuing appropriation of all amounts

10 necessary to establish an escrow account for the purpose of

11 refunding outstanding general obligation Bonds and to pay the

12 reasonable expenses of such refunding and of the issuance and

13 sale of the refunding Bonds. Any such escrowed proceeds may be

14 invested and reinvested in direct obligations of the United

15 States of America, maturing at such time or times as shall be

16 appropriate to assure the prompt payment, when due, of the

17 principal of and interest and redemption premium, if any, on

18 the refunded Bonds. After the terms of the escrow have been

19 fully satisfied, any remaining balance of such proceeds and

20 interest, income and profits earned or realized on the

21 investments thereof shall be paid into the General Revenue

22 Fund. The liability of the State upon the Bonds shall continue,

23 provided that the holders thereof shall thereafter be entitled

24 to payment only out of the moneys deposited in the escrow

25 account.

26 Except as otherwise herein provided in this Section, such

SB2217

- 143 -

LRB100 13147 JWD 27539 b

1 refunding Bonds shall in all other respects be subject to the

2 terms and conditions of this Act.

3 (Source: P.A. 99-523, eff. 6-30-16.)

4 Section 5-30. The Capital Development Bond Act of 1972 is

5 amended by changing Section 9a as follows:

6 (30 ILCS 420/9a) (from Ch. 127, par. 759a)

7 Sec. 9a. Except as provided in Section 22-3 of the Military

8 Code of Illinois, the ~~The~~ unused portion of federal funds

9 received for or as reimbursement fora capital improvement

10 project for which moneys from the Capital Development Fund have

11 been expended shall remain in the Capital Development Board

12 Contributory Trust Fund and shall be used for capital projects

13 and for no other purpose, subject to appropriation and as

14 directed by the Capital Development Board. ~~Any federal funds~~

15 ~~received as reimbursement for the completed construction of a~~

16 ~~capital improvement project for which moneys from the Capital~~

17 ~~Development Fund have been expended shall be deposited in the~~

18 ~~Capital Development Bond Retirement and Interest Fund.~~

19 (Source: P.A. 98-245, eff. 1-1-14.)

20 Section 5-31. The Build Illinois Bond Act is amended by

21 changing Sections 6, 8, and 15 as follows:

22 (30 ILCS 425/6) (from Ch. 127, par. 2806)

SB2217

- 144 -

LRB100 13147 JWD 27539 b

1 Sec. 6. Conditions for Issuance and Sale of Bonds -

2 Requirements for Bonds - Master and Supplemental Indentures -

3 Credit and Liquidity Enhancement.

4 (a) Bonds shall be issued and sold from time to time, in

5 one or more series, in such amounts and at such prices as

6 directed by the Governor, upon recommendation by the Director

7 of the Governor's Office of Management and Budget. Bonds shall

8 be payable only from the specific sources and secured in the

9 manner provided in this Act. Bonds shall be in such form, in

10 such denominations, mature on such dates within 25 years from

11 their date of issuance, be subject to optional or mandatory

12 redemption, bear interest payable at such times and at such

13 rate or rates, fixed or variable, and be dated as shall be

14 fixed and determined by the Director of the Governor's Office

15 of Management and Budget in an order authorizing the issuance

16 and sale of any series of Bonds, which order shall be approved

17 by the Governor and is herein called a "Bond Sale Order";

18 provided, however, that interest payable at fixed rates shall

19 not exceed that permitted in "An Act to authorize public

20 corporations to issue bonds, other evidences of indebtedness

21 and tax anticipation warrants subject to interest rate

22 limitations set forth therein", approved May 26, 1970, as now

23 or hereafter amended, and interest payable at variable rates

24 shall not exceed the maximum rate permitted in the Bond Sale

25 Order. Said Bonds shall be payable at such place or places,

26 within or without the State of Illinois, and may be made

SB2217

- 145 -

LRB100 13147 JWD 27539 b

1 registrable as to either principal only or as to both principal

2 and interest, as shall be specified in the Bond Sale Order.

3 Bonds may be callable or subject to purchase and retirement or

4 remarketing as fixed and determined in the Bond Sale Order.

5 Bonds (i) except for refunding Bonds satisfying the

6 requirements of Section 15 of this Act and sold during fiscal

7 year 2009, 2010, 2011, ~~or~~ 2017, or 2018, must be issued with

8 principal or mandatory redemption amounts in equal amounts,

9 with the first maturity issued occurring within the fiscal year

10 in which the Bonds are issued or within the next succeeding

11 fiscal year and (ii) must mature or be subject to mandatory

12 redemption each fiscal year thereafter up to 25 years, except

13 for refunding Bonds satisfying the requirements of Section 15

14 of this Act and sold during fiscal year 2009, 2010, or 2011

15 which must mature or be subject to mandatory redemption each

16 fiscal year thereafter up to 16 years.

17 All Bonds authorized under this Act shall be issued

18 pursuant to a master trust indenture ("Master Indenture")

19 executed and delivered on behalf of the State by the Director

20 of the Governor's Office of Management and Budget, such Master

21 Indenture to be in substantially the form approved in the Bond

22 Sale Order authorizing the issuance and sale of the initial

23 series of Bonds issued under this Act. Such initial series of

24 Bonds may, and each subsequent series of Bonds shall, also be

25 issued pursuant to a supplemental trust indenture

26 ("Supplemental Indenture") executed and delivered on behalf of

SB2217

- 146 -

LRB100 13147 JWD 27539 b

1 the State by the Director of the Governor's Office of

2 Management and Budget, each such Supplemental Indenture to be

3 in substantially the form approved in the Bond Sale Order

4 relating to such series. The Master Indenture and any

5 Supplemental Indenture shall be entered into with a bank or

6 trust company in the State of Illinois having trust powers and

7 possessing capital and surplus of not less than $100,000,000.

8 Such indentures shall set forth the terms and conditions of the

9 Bonds and provide for payment of and security for the Bonds,

10 including the establishment and maintenance of debt service and

11 reserve funds, and for other protections for holders of the

12 Bonds. The term "reserve funds" as used in this Act shall

13 include funds and accounts established under indentures to

14 provide for the payment of principal of and premium and

15 interest on Bonds, to provide for the purchase, retirement or

16 defeasance of Bonds, to provide for fees of trustees,

17 registrars, paying agents and other fiduciaries and to provide

18 for payment of costs of and debt service payable in respect of

19 credit or liquidity enhancement arrangements, interest rate

20 swaps or guarantees or financial futures contracts and indexing

21 and remarketing agents' services.

22 In the case of any series of Bonds bearing interest at a

23 variable interest rate ("Variable Rate Bonds"), in lieu of

24 determining the rate or rates at which such series of Variable

25 Rate Bonds shall bear interest and the price or prices at which

26 such Variable Rate Bonds shall be initially sold or remarketed

SB2217

- 147 -

LRB100 13147 JWD 27539 b

1 (in the event of purchase and subsequent resale), the Bond Sale

2 Order may provide that such interest rates and prices may vary

3 from time to time depending on criteria established in such

4 Bond Sale Order, which criteria may include, without

5 limitation, references to indices or variations in interest

6 rates as may, in the judgment of a remarketing agent, be

7 necessary to cause Bonds of such series to be remarketable from

8 time to time at a price equal to their principal amount (or

9 compound accreted value in the case of original issue discount

10 Bonds), and may provide for appointment of indexing agents and

11 a bank, trust company, investment bank or other financial

12 institution to serve as remarketing agent in that connection.

13 The Bond Sale Order may provide that alternative interest rates

14 or provisions for establishing alternative interest rates,

15 different security or claim priorities or different call or

16 amortization provisions will apply during such times as Bonds

17 of any series are held by a person providing credit or

18 liquidity enhancement arrangements for such Bonds as

19 authorized in subsection (b) of Section 6 of this Act.

20 (b) In connection with the issuance of any series of Bonds,

21 the State may enter into arrangements to provide additional

22 security and liquidity for such Bonds, including, without

23 limitation, bond or interest rate insurance or letters of

24 credit, lines of credit, bond purchase contracts or other

25 arrangements whereby funds are made available to retire or

26 purchase Bonds, thereby assuring the ability of owners of the

SB2217

- 148 -

LRB100 13147 JWD 27539 b

1 Bonds to sell or redeem their Bonds. The State may enter into

2 contracts and may agree to pay fees to persons providing such

3 arrangements, but only under circumstances where the Director

4 of the Bureau of the Budget (now Governor's Office of

5 Management and Budget) certifies that he reasonably expects the

6 total interest paid or to be paid on the Bonds, together with

7 the fees for the arrangements (being treated as if interest),

8 would not, taken together, cause the Bonds to bear interest,

9 calculated to their stated maturity, at a rate in excess of the

10 rate which the Bonds would bear in the absence of such

11 arrangements. Any bonds, notes or other evidences of

12 indebtedness issued pursuant to any such arrangements for the

13 purpose of retiring and discharging outstanding Bonds shall

14 constitute refunding Bonds under Section 15 of this Act. The

15 State may participate in and enter into arrangements with

16 respect to interest rate swaps or guarantees or financial

17 futures contracts for the purpose of limiting or restricting

18 interest rate risk; provided that such arrangements shall be

19 made with or executed through banks having capital and surplus

20 of not less than $100,000,000 or insurance companies holding

21 the highest policyholder rating accorded insurers by A.M. Best &

22 Co. or any comparable rating service or government bond

23 dealers reporting to, trading with, and recognized as primary

24 dealers by a Federal Reserve Bank and having capital and

25 surplus of not less than $100,000,000, or other persons whose

26 debt securities are rated in the highest long-term categories

SB2217

- 149 -

LRB100 13147 JWD 27539 b

1 by both Moody's Investors' Services, Inc. and Standard & Poor's

2 Corporation. Agreements incorporating any of the foregoing

3 arrangements may be executed and delivered by the Director of

4 the Governor's Office of Management and Budget on behalf of the

5 State in substantially the form approved in the Bond Sale Order

6 relating to such Bonds.

7 (c) "Build America Bonds" in this Section means Bonds

8 authorized by Section 54AA of the Internal Revenue Code of

9 1986, as amended ("Internal Revenue Code"), and bonds issued

10 from time to time to refund or continue to refund "Build

11 America Bonds".

12 (Source: P.A. 99-523, eff. 6-30-16.)

13 (30 ILCS 425/8) (from Ch. 127, par. 2808)

14 Sec. 8. Sale of Bonds. Bonds, except as otherwise provided

15 in this Section, shall be sold from time to time pursuant to

16 notice of sale and public bid or by negotiated sale in such

17 amounts and at such times as are directed by the Governor, upon

18 recommendation by the Director of the Governor's Office of

19 Management and Budget. At least 25%, based on total principal

20 amount, of all Bonds issued each fiscal year shall be sold

21 pursuant to notice of sale and public bid. At all times during

22 each fiscal year, no more than 75%, based on total principal

23 amount, of the Bonds issued each fiscal year shall have been

24 sold by negotiated sale. Failure to satisfy the requirements in

25 the preceding 2 sentences shall not affect the validity of any

SB2217

- 150 -

LRB100 13147 JWD 27539 b

1 previously issued Bonds; and further provided that refunding

2 Bonds satisfying the requirements of Section 15 of this Act and

3 sold during fiscal year 2009, 2010, 2011, ~~or~~ 2017, or 2018

4 shall not be subject to the requirements in the preceding 2

5 sentences.

6 If any Bonds are to be sold pursuant to notice of sale and

7 public bid, the Director of the Governor's Office of Management

8 and Budget shall comply with the competitive request for

9 proposal process set forth in the Illinois Procurement Code and

10 all other applicable requirements of that Code.

11 If Bonds are to be sold pursuant to notice of sale and

12 public bid, the Director of the Governor's Office of Management

13 and Budget may, from time to time, as Bonds are to be sold,

14 advertise the sale of the Bonds in at least 2 daily newspapers,

15 one of which is published in the City of Springfield and one in

16 the City of Chicago. The sale of the Bonds shall also be

17 advertised in the volume of the Illinois Procurement Bulletin

18 that is published by the Department of Central Management

19 Services, and shall be published once at least 10 days prior to

20 the date fixed for the opening of the bids. The Director of the

21 Governor's Office of Management and Budget may reschedule the

22 date of sale upon the giving of such additional notice as the

23 Director deems adequate to inform prospective bidders of the

24 change; provided, however, that all other conditions of the

25 sale shall continue as originally advertised. Executed Bonds

26 shall, upon payment therefor, be delivered to the purchaser,

SB2217

- 151 -

LRB100 13147 JWD 27539 b

1 and the proceeds of Bonds shall be paid into the State Treasury

2 as directed by Section 9 of this Act. The Governor or the

3 Director of the Governor's Office of Management and Budget is

4 hereby authorized and directed to execute and deliver contracts

5 of sale with underwriters and to execute and deliver such

6 certificates, indentures, agreements and documents, including

7 any supplements or amendments thereto, and to take such actions

8 and do such things as shall be necessary or desirable to carry

9 out the purposes of this Act. Any action authorized or

10 permitted to be taken by the Director of the Governor's Office

11 of Management and Budget pursuant to this Act is hereby

12 authorized to be taken by any person specifically designated by

13 the Governor to take such action in a certificate signed by the

14 Governor and filed with the Secretary of State.

15 (Source: P.A. 98-44, eff. 6-28-13; 99-523, eff. 6-30-16.)

16 (30 ILCS 425/15) (from Ch. 127, par. 2815)

17 Sec. 15. Refunding Bonds. Refunding Bonds are hereby

18 authorized for the purpose of refunding any outstanding Bonds,

19 including the payment of any redemption premium thereon, any

20 reasonable expenses of such refunding, and any interest accrued

21 or to accrue to the earliest or any subsequent date of

22 redemption or maturity of outstanding Bonds; provided that all

23 non-refunding Bonds in an issue that includes refunding Bonds

24 shall mature no later than the final maturity date of Bonds

25 being refunded; provided that no refunding Bonds shall be

SB2217

- 152 -

LRB100 13147 JWD 27539 b

1 offered for sale unless the net present value of debt service

2 savings to be achieved by the issuance of the refunding Bonds

3 is 3% or more of the principal amount of the refunding Bonds to

4 be issued; and further provided that, except for refunding

5 Bonds sold in fiscal year 2009, 2010, 2011, ~~or~~ 2017, or 2018,

6 the maturities of the refunding Bonds shall not extend beyond

7 the maturities of the Bonds they refund, so that for each

8 fiscal year in the maturity schedule of a particular issue of

9 refunding Bonds, the total amount of refunding principal

10 maturing and redemption amounts due in that fiscal year and all

11 prior fiscal years in that schedule shall be greater than or

12 equal to the total amount of refunded principal and redemption

13 amounts that had been due over that year and all prior fiscal

14 years prior to the refunding.

15 Refunding Bonds may be sold in such amounts and at such

16 times, as directed by the Governor upon recommendation by the

17 Director of the Governor's Office of Management and Budget. The

18 Governor shall notify the State Treasurer and Comptroller of

19 such refunding. The proceeds received from the sale of

20 refunding Bonds shall be used for the retirement at maturity or

21 redemption of such outstanding Bonds on any maturity or

22 redemption date and, pending such use, shall be placed in

23 escrow, subject to such terms and conditions as shall be

24 provided for in the Bond Sale Order relating to the refunding

25 Bonds. This Act shall constitute an irrevocable and continuing

26 appropriation of all amounts necessary to establish an escrow

SB2217

- 153 -

LRB100 13147 JWD 27539 b

1 account for the purpose of refunding outstanding Bonds and to

2 pay the reasonable expenses of such refunding and of the

3 issuance and sale of the refunding Bonds. Any such escrowed

4 proceeds may be invested and reinvested in direct obligations

5 of the United States of America, maturing at such time or times

6 as shall be appropriate to assure the prompt payment, when due,

7 of the principal of and interest and redemption premium, if

8 any, on the refunded Bonds. After the terms of the escrow have

9 been fully satisfied, any remaining balance of such proceeds

10 and interest, income and profits earned or realized on the

11 investments thereof shall be paid into the General Revenue

12 Fund. The liability of the State upon the refunded Bonds shall

13 continue, provided that the holders thereof shall thereafter be

14 entitled to payment only out of the moneys deposited in the

15 escrow account and the refunded Bonds shall be deemed paid,

16 discharged and no longer to be outstanding.

17 Except as otherwise herein provided in this Section, such

18 refunding Bonds shall in all other respects be issued pursuant

19 to and subject to the terms and conditions of this Act and

20 shall be secured by and payable from only the funds and sources

21 which are provided under this Act.

22 (Source: P.A. 99-523, eff. 6-30-16.)

23 Section 5-32. The State Prompt Payment Act is amended by

24 adding Section 3-5 as follows:

SB2217

- 154 -

LRB100 13147 JWD 27539 b

1 (30 ILCS 540/3-5 new)

2 Sec. 3-5. Budget Stabilization Fund; insufficient

3 appropriation. If an agency incurs an interest liability under

4 this Act that is ordinarily payable from the Budget

5 Stabilization Fund, but the agency has insufficient

6 appropriation authority from the Budget Stabilization Fund to

7 make the interest payment at the time the interest payment is

8 due, the agency is authorized to pay the interest from its

9 available appropriations from the General Revenue Fund.

10 Section 5-35. The Illinois Coal Technology Development

11 Assistance Act is amended by changing Section 3 as follows:

12 (30 ILCS 730/3) (from Ch. 96 1/2, par. 8203)

13 Sec. 3. Transfers to Coal Technology Development

14 Assistance Fund.

15 (a)As soon as may be practicable after the first day of

16 each month, the Department of Revenue shall certify to the

17 Treasurer an amount equal to 1/64 of the revenue realized from

18 the tax imposed by the Electricity Excise Tax Law, Section 2 of

19 the Public Utilities Revenue Act, Section 2 of the Messages Tax

20 Act, and Section 2 of the Gas Revenue Tax Act, during the

21 preceding month. Upon receipt of the certification, the

22 Treasurer shall transfer the amount shown on such certification

23 from the General Revenue Fund to the Coal Technology

24 Development Assistance Fund, which is hereby created as a

SB2217

- 155 -

LRB100 13147 JWD 27539 b

1 special fund in the State treasury, except that no transfer

2 shall be made in any month in which the Fund has reached the

3 following balance:

4 (1) $7,000,000 during fiscal year 1994.

5 (2) $8,500,000 during fiscal year 1995.

6 (3) $10,000,000 during fiscal years 1996 and 1997.

7 (4) During fiscal year 1998 through fiscal year 2004,

8 an amount equal to the sum of $10,000,000 plus additional

9 moneys deposited into the Coal Technology Development

10 Assistance Fund from theInfrastructure Development

11 ~~Renewable Energy Resources~~ and Coal Technology Development

12 Assistance Charge under Section 6.5 of the Renewable

13 Energy, Energy Efficiency, and Coal Resources Development

14 Law of 1997.

15 (5) During fiscal year 2005, an amount equal to the sum

16 of $7,000,000 plus additional moneys deposited into the

17 Coal Technology Development Assistance Fund from the

18 Infrastructure Development ~~Renewable Energy Resources~~ and

19 Coal Technology Development Assistance Charge under

20 Section 6.5 of the Renewable Energy, Energy Efficiency, and

21 Coal Resources Development Law of 1997.

22 (6) During fiscal year 2006 through fiscal year 2017

23 ~~and each fiscal year thereafter~~, an amount equal to the sum

24 of $10,000,000 plus additional moneys deposited into the

25 Coal Technology Development Assistance Fund from the

26 Infrastructure Development ~~Renewable Energy Resources~~ and

SB2217

- 156 -

LRB100 13147 JWD 27539 b

1 Coal Technology Development Assistance Charge under

2 Section 6.5 of the Renewable Energy, Energy Efficiency, and

3 Coal Resources Development Law of 1997.

4 (b) Beginning in fiscal year 2018 and each fiscal year

5 thereafter, the Treasurer shall make no transfers from the

6 General Revenue Fund to the Coal Technology Development

7 Assistance Fund.

8 (Source: P.A. 99-78, eff. 7-20-15.)

9 Section 5-37. The Downstate Public Transportation Act is

10 amended by changing Sections 2-2.04, 2-3, 2-5.1, 2-7, and 2-15

11 as follows:

12 (30 ILCS 740/2-2.04) (from Ch. 111 2/3, par. 662.04)

13 Sec. 2-2.04. "Eligible operating expenses" means all

14 expenses required for public transportation, including

15 employee wages and benefits, materials, fuels, supplies,

16 rental of facilities, taxes other than income taxes, payment

17 made for debt service (including principal and interest) on

18 publicly owned equipment or facilities, and any other

19 expenditure which is an operating expense according to standard

20 accounting practices for the providing of public

21 transportation. Eligible operating expenses shall not include

22 allowances: (a) for depreciation whether funded or unfunded;

23 (b) for amortization of any intangible costs; (c) for debt

24 service on capital acquired with the assistance of capital

SB2217

- 157 -

LRB100 13147 JWD 27539 b

1 grant funds provided by the State of Illinois; (d) for profits

2 or return on investment; (e) for excessive payment to

3 associated entities; (f) for Comprehensive Employment Training

4 Act expenses; (g) for costs reimbursed under Sections 6 and 8

5 of the "Urban Mass Transportation Act of 1964", as amended; (h)

6 for entertainment expenses; (i) for charter expenses; (j) for

7 fines and penalties; (k) for charitable donations; (l) for

8 interest expense on long term borrowing and debt retirement

9 other than on publicly owned equipment or facilities; (m) for

10 income taxes; or (n) for such other expenses as the Department

11 may determine consistent with federal Department of

12 Transportation regulations or requirements. In consultation

13 with participants, the Department shall, by October 2008,

14 promulgate or update rules, pursuant to the Illinois

15 Administrative Procedure Act, concerning eligible expenses to

16 ensure consistent application of the Act, and the Department

17 shall provide written copies of those rules to all eligible

18 recipients. The Department shall review this process in the

19 same manner no less frequently than every 5 years.

20 With respect to participants other than any Metro-East

21 Transit District participant and those receiving federal

22 research development and demonstration funds pursuant to

23 Section 6 of the "Urban Mass Transportation Act of 1964", as

24 amended, during the fiscal year ending June 30, 1979, the

25 maximum eligible operating expenses for any such participant in

26 any fiscal year after Fiscal Year 1980 shall be the amount

SB2217

- 158 -

LRB100 13147 JWD 27539 b

1 appropriated for such participant for the fiscal year ending

2 June 30, 1980, plus in each year a 10% increase over the

3 maximum established for the preceding fiscal year. For Fiscal

4 Year 1980 the maximum eligible operating expenses for any such

5 participant shall be the amount of projected operating expenses

6 upon which the appropriation for such participant for Fiscal

7 Year 1980 is based.

8 With respect to participants receiving federal research

9 development and demonstration operating assistance funds for

10 operating assistance pursuant to Section 6 of the "Urban Mass

11 Transportation Act of 1964", as amended, during the fiscal year

12 ending June 30, 1979, the maximum eligible operating expenses

13 for any such participant in any fiscal year after Fiscal Year

14 1980 shall not exceed such participant's eligible operating

15 expenses for the fiscal year ending June 30, 1980, plus in each

16 year a 10% increase over the maximum established for the

17 preceding fiscal year. For Fiscal Year 1980, the maximum

18 eligible operating expenses for any such participant shall be

19 the eligible operating expenses incurred during such fiscal

20 year, or projected operating expenses upon which the

21 appropriation for such participant for the Fiscal Year 1980 is

22 based; whichever is less.

23 With respect to all participants other than any Metro-East

24 Transit District participant, the maximum eligible operating

25 expenses for any such participant in any fiscal year after

26 Fiscal Year 1985 (except Fiscal Year 2008 and Fiscal Year 2009)

SB2217

- 159 -

LRB100 13147 JWD 27539 b

1 shall be the amount appropriated for such participant for the

2 fiscal year ending June 30, 1985, plus in each year a 10%

3 increase over the maximum established for the preceding year.

4 For Fiscal Year 1985, the maximum eligible operating expenses

5 for any such participant shall be the amount of projected

6 operating expenses upon which the appropriation for such

7 participant for Fiscal Year 1985 is based.

8 With respect to any mass transit district participant that

9 has increased its district boundaries by annexing counties

10 since 1998 and is maintaining a level of local financial

11 support, including all income and revenues, equal to or greater

12 than the level in the State fiscal year ending June 30, 2001,

13 the maximum eligible operating expenses for any State fiscal

14 year after 2002 (except State fiscal years 2006 through 2009)

15 shall be the amount appropriated for that participant for the

16 State fiscal year ending June 30, 2002, plus, in each State

17 fiscal year, a 10% increase over the preceding State fiscal

18 year. For State fiscal year 2002, the maximum eligible

19 operating expenses for any such participant shall be the amount

20 of projected operating expenses upon which the appropriation

21 for that participant for State fiscal year 2002 is based. For

22 that participant, eligible operating expenses for State fiscal

23 year 2002 in excess of the eligible operating expenses for the

24 State fiscal year ending June 30, 2001, plus 10%, must be

25 attributed to the provision of services in the newly annexed

26 counties. Beginning July 1, 2017 the 10% mandatory

SB2217

- 160 -

LRB100 13147 JWD 27539 b

1 appropriation increase for each State fiscal year shall no

2 longer be applied.

3 With respect to a participant that receives an initial

4 appropriation in State fiscal year 2002 or thereafter, the

5 maximum eligible operating expenses for any State fiscal year

6 after 2003 (except State fiscal years 2006 through 2009) shall

7 be the amount appropriated for that participant for the State

8 fiscal year in which it received its initial appropriation,

9 plus, in each year, a 10% increase over the preceding year. For

10 the initial State fiscal year in which a participant received

11 an appropriation, the maximum eligible operating expenses for

12 any such participant shall be the amount of projected operating

13 expenses upon which the appropriation for that participant for

14 that State fiscal year is based.Beginning July 1, 2017 the 10%

15 mandatory appropriation increase for each State fiscal year

16 shall no longer be applied.

17 With respect to the District serving primarily the counties

18 of Monroe and St. Clair, beginning July 1, 2005, the St. Clair

19 County Transit District shall no longer be included for new

20 appropriation funding purposes as part of the Metro-East Public

21 Transportation Fund and instead shall be included for new

22 appropriation funding purposes as part of the Downstate Public

23 Transportation Fund; provided, however, that nothing herein

24 shall alter the eligibility of that District for previously

25 appropriated funds to which it would otherwise be entitled.

26 With respect to the District serving primarily Madison

SB2217

- 161 -

LRB100 13147 JWD 27539 b

1 County, beginning July 1, 2008, the Madison County Transit

2 District shall no longer be included for new appropriation

3 funding purposes as part of the Metro-East Public

4 Transportation Fund and instead shall be included for new

5 appropriation funding purposes as part of the Downstate Public

6 Transportation Fund; provided, however, that nothing herein

7 shall alter the eligibility of that District for previously

8 appropriated funds to which it would otherwise be entitled.

9 With respect to the fiscal year beginning July 1, 2007, and

10 thereafter, the following shall be included for new

11 appropriation funding purposes as part of the Downstate Public

12 Transportation Fund: Bond County; Bureau County; Coles County;

13 Edgar County; Stephenson County and the City of Freeport; Henry

14 County; Jo Daviess County; Kankakee and McLean Counties; Peoria

15 County; Piatt County; Shelby County; Tazewell and Woodford

16 Counties; Vermilion County; Williamson County; and Kendall

17 County.

18 (Source: P.A. 94-70, eff. 6-22-05; 95-708, eff. 1-18-08.)

19 (30 ILCS 740/2-3) (from Ch. 111 2/3, par. 663)

20 Sec. 2-3. (a) As soon as possible after the first day of

21 each month, beginning July 1, 1984, upon certification of the

22 Department of Revenue, the Comptroller shall order

23 transferred, and the Treasurer shall transfer, from the General

24 Revenue Fund to a special fund in the State Treasury which is

25 hereby created, to be known as the "Downstate Public

SB2217

- 162 -

LRB100 13147 JWD 27539 b

1 Transportation Fund", an amount equal to 2/32 (beginning July

2 1, 2005, 3/32) (beginning July 1, 2017, 8.6%) of the net

3 revenue realized from the "Retailers' Occupation Tax Act", as

4 now or hereafter amended, the "Service Occupation Tax Act", as

5 now or hereafter amended, the "Use Tax Act", as now or

6 hereafter amended, and the "Service Use Tax Act", as now or

7 hereafter amended, from persons incurring municipal or county

8 retailers' or service occupation tax liability for the benefit

9 of any municipality or county located wholly within the

10 boundaries of each participant other than any Metro-East

11 Transit District participant certified pursuant to subsection

12 (c) of this Section during the preceding month, except that the

13 Department shall pay into the Downstate Public Transportation

14 Fund 2/32 (beginning July 1, 2005, 3/32) (beginning July 1,

15 2017, 8.6%)of 80% of the net revenue realized under the State

16 tax Acts named above within any municipality or county located

17 wholly within the boundaries of each participant, other than

18 any Metro-East participant, for tax periods beginning on or

19 after January 1, 1990. Net revenue realized for a month shall

20 be the revenue collected by the State pursuant to such Acts

21 during the previous month from persons incurring municipal or

22 county retailers' or service occupation tax liability for the

23 benefit of any municipality or county located wholly within the

24 boundaries of a participant, less the amount paid out during

25 that same month as refunds or credit memoranda to taxpayers for

26 overpayment of liability under such Acts for the benefit of any

SB2217

- 163 -

LRB100 13147 JWD 27539 b

1 municipality or county located wholly within the boundaries of

2 a participant.

3 (b) As soon as possible after the first day of each month,

4 beginning July 1, 1989, upon certification of the Department of

5 Revenue, the Comptroller shall order transferred, and the

6 Treasurer shall transfer, from the General Revenue Fund to a

7 special fund in the State Treasury which is hereby created, to

8 be known as the "Metro-East Public Transportation Fund", an

9 amount equal to 2/32 of the net revenue realized, as above,

10 from within the boundaries of Madison, Monroe, and St. Clair

11 Counties, except that the Department shall pay into the

12 Metro-East Public Transportation Fund 2/32 of 80% of the net

13 revenue realized under the State tax Acts specified in

14 subsection (a) of this Section within the boundaries of

15 Madison, Monroe and St. Clair Counties for tax periods

16 beginning on or after January 1, 1990. A local match equivalent

17 to an amount which could be raised by a tax levy at the rate of

18 .05% on the assessed value of property within the boundaries of

19 Madison County is required annually to cause a total of 2/32 of

20 the net revenue to be deposited in the Metro-East Public

21 Transportation Fund. Failure to raise the required local match

22 annually shall result in only 1/32 being deposited into the

23 Metro-East Public Transportation Fund after July 1, 1989, or

24 1/32 of 80% of the net revenue realized for tax periods

25 beginning on or after January 1, 1990.

26 (b-5) As soon as possible after the first day of each

SB2217

- 164 -

LRB100 13147 JWD 27539 b

1 month, beginning July 1, 2005, upon certification of the

2 Department of Revenue, the Comptroller shall order

3 transferred, and the Treasurer shall transfer, from the General

4 Revenue Fund to the Downstate Public Transportation Fund, an

5 amount equal to 3/32 (beginning July 1, 2017, 8.6%) of 80% of

6 the net revenue realized from within the boundaries of Monroe

7 and St. Clair Counties under the State Tax Acts specified in

8 subsection (a) of this Section and provided further that,

9 beginning July 1, 2005, the provisions of subsection (b) shall

10 no longer apply with respect to such tax receipts from Monroe

11 and St. Clair Counties.

12 (b-6) As soon as possible after the first day of each

13 month, beginning July 1, 2008, upon certification by the

14 Department of Revenue, the Comptroller shall order transferred

15 and the Treasurer shall transfer, from the General Revenue Fund

16 to the Downstate Public Transportation Fund, an amount equal to

17 3/32 (beginning July 1, 2017, 8.6%) of 80% of the net revenue

18 realized from within the boundaries of Madison County under the

19 State Tax Acts specified in subsection (a) of this Section and

20 provided further that, beginning July 1, 2008, the provisions

21 of subsection (b) shall no longer apply with respect to such

22 tax receipts from Madison County.

23 (c) The Department shall certify to the Department of

24 Revenue the eligible participants under this Article and the

25 territorial boundaries of such participants for the purposes of

26 the Department of Revenue in subsections (a) and (b) of this

SB2217

- 165 -

LRB100 13147 JWD 27539 b

1 Section.

2 (d) For the purposes of this Article, beginning in fiscal

3 year 2009 the General Assembly shall appropriate an amount from

4 the Downstate Public Transportation Fund equal to the sum total

5 funds projected to be paid to the participants pursuant to

6 Section 2-7. If the General Assembly fails to make

7 appropriations sufficient to cover the amounts projected to be

8 paid pursuant to Section 2-7, this Act shall constitute an

9 irrevocable and continuing appropriation from the Downstate

10 Public Transportation Fund of all amounts necessary for those

11 purposes.

12 (e) Notwithstanding anything in this Section to the

13 contrary, amounts transferred from the General Revenue Fund to

14 the Downstate Public Transportation Fund pursuant to this

15 Section shall not exceed $169,000,000 in State fiscal year

16 2012.

17 (Source: P.A. 97-641, eff. 12-19-11.)

18 (30 ILCS 740/2-5.1)

19 Sec. 2-5.1. Additional requirements.

20 (a) Any unit of local government that becomes a participant

21 on or after the effective date of this amendatory Act of the

22 94th General Assembly shall, in addition to any other

23 requirements under this Article, meet all of the following

24 requirements when applying for grants under this Article:

25 (1) The grant application must demonstrate the

SB2217

- 166 -

LRB100 13147 JWD 27539 b

1 participant's plan to provide general public

2 transportation with an emphasis on persons with

3 disabilities and elderly and economically disadvantaged

4 populations.

5 (2) The grant application must demonstrate the

6 participant's plan for interagency coordination that, at a

7 minimum, allows the participation of all State-funded and

8 federally-funded agencies and programs with transportation

9 needs in the proposed service area in the development of

10 the applicant's public transportation program.

11 (3) Any participant serving a nonurbanized area that is

12 not receiving Federal Section 5311 funding must meet the

13 operating and safety compliance requirements as set forth

14 in that federal program.

15 (4) The participant is required to hold public hearings

16 to allow comment on the proposed service plan in all

17 municipalities with populations of 1,500 inhabitants or

18 more within the proposed service area.

19 (b) Service extensions by any participant after July 1,

20 2005 by either annexation or intergovernmental agreement must

21 meet the 4 requirements of subsection (a).

22 (c) In order to receive funding, the Department shall

23 certify that the participant has met the requirements of this

24 Section. Funding priority shall be given to service extension,

25 multi-county, and multi-jurisdictional projects.

26 (d) The Department shall develop an annual application

SB2217

- 167 -

LRB100 13147 JWD 27539 b

1 process for existing or potential participants to request an

2 initial appropriation or an appropriation exceeding the

3 formula amount found in subsection (b-10) of Section 2-7 for

4 funding service in new areas in the next fiscal year. The

5 application shall include, but not be limited to, a description

6 of the new service area, proposed service in the new area, and

7 a budget for providing existing and new service. The Department

8 shall review the application for reasonableness and compliance

9 with the requirements of this Section, and, if it approves the

10 application, shall recommend to the Governor an appropriation

11 for the next fiscal year in an amount sufficient to provide 55%

12 ~~65%~~ of projected eligible operating expenses associated with a

13 new participant's service area or the portion of an existing

14 participant's service area that has been expanded by annexation

15 or intergovernmental agreement. The recommended appropriation

16 for the next fiscal year may exceed the formula amount found in

17 subsection (b-10) of Section 2-7.

18 (Source: P.A. 99-143, eff. 7-27-15.)

19 (30 ILCS 740/2-7) (from Ch. 111 2/3, par. 667)

20 Sec. 2-7. Quarterly reports; annual audit.

21 (a) Any Metro-East Transit District participant shall, no

22 later than 60 days following the end of each quarter of any

23 fiscal year, file with the Department on forms provided by the

24 Department for that purpose, a report of the actual operating

25 deficit experienced during that quarter. The Department shall,

SB2217

- 168 -

LRB100 13147 JWD 27539 b

1 upon receipt of the quarterly report, determine whether the

2 operating deficits were incurred in conformity with the program

3 of proposed expenditures approved by the Department pursuant to

4 Section 2-11. Any Metro-East District may either monthly or

5 quarterly for any fiscal year file a request for the

6 participant's eligible share, as allocated in accordance with

7 Section 2-6, of the amounts transferred into the Metro-East

8 Public Transportation Fund.

9 (b) Each participant other than any Metro-East Transit

10 District participant shall, 30 days before the end of each

11 quarter, file with the Department on forms provided by the

12 Department for such purposes a report of the projected eligible

13 operating expenses to be incurred in the next quarter and 30

14 days before the third and fourth quarters of any fiscal year a

15 statement of actual eligible operating expenses incurred in the

16 preceding quarters. Except as otherwise provided in subsection

17 (b-5), within 45 days of receipt by the Department of such

18 quarterly report, the Comptroller shall order paid and the

19 Treasurer shall pay from the Downstate Public Transportation

20 Fund to each participant an amount equal to one-third of such

21 participant's eligible operating expenses; provided, however,

22 that in Fiscal Year 1997, the amount paid to each participant

23 from the Downstate Public Transportation Fund shall be an

24 amount equal to 47% of such participant's eligible operating

25 expenses and shall be increased to 49% in Fiscal Year 1998, 51%

26 in Fiscal Year 1999, 53% in Fiscal Year 2000, 55% in Fiscal

SB2217

- 169 -

LRB100 13147 JWD 27539 b

1 Years 2001 through 2007,~~and~~ 65% in Fiscal Years ~~Year~~ 2008

2 through 2017, and 55% in Fiscal Year 2018 and thereafter;

3 however, in any year that a participant receives funding under

4 subsection (i) of Section 2705-305 of the Department of

5 Transportation Law ~~(20 ILCS 2705/2705-305)~~, that participant

6 shall be eligible only for assistance equal to the following

7 percentage of its eligible operating expenses: 42% in Fiscal

8 Year 1997, 44% in Fiscal Year 1998, 46% in Fiscal Year 1999,

9 48% in Fiscal Year 2000, and 50% in Fiscal Year 2001 and

10 thereafter. Any such payment for the third and fourth quarters

11 of any fiscal year shall be adjusted to reflect actual eligible

12 operating expenses for preceding quarters of such fiscal year.

13 However, no participant shall receive an amount less than that

14 which was received in the immediate prior year, provided in the

15 event of a shortfall in the fund those participants receiving

16 less than their full allocation pursuant to Section 2-6 of this

17 Article shall be the first participants to receive an amount

18 not less than that received in the immediate prior year.

19 (b-5) (Blank.)

20 (b-10) On July 1, 2008, each participant shall receive an

21 appropriation in an amount equal to 65% of its fiscal year 2008

22 eligible operating expenses adjusted by the annual 10% increase

23 required by Section 2-2.04 of this Act. In no case shall any

24 participant receive an appropriation that is less than its

25 fiscal year 2008 appropriation. ~~Every fiscal year thereafter,~~

26 ~~each participant's appropriation shall increase by 10% over the~~

SB2217

- 170 -

LRB100 13147 JWD 27539 b

1 ~~appropriation established for the preceding fiscal year as~~

2 ~~required by Section 2-2.04 of this Act.~~

3 (b-15) Beginning on July 1, 2007, and for each fiscal year

4 thereafter, each participant shall maintain a minimum local

5 share contribution (from farebox and all other local revenues)

6 equal to the actual amount provided in Fiscal Year 2006 or, for

7 new recipients, an amount equivalent to the local share

8 provided in the first year of participation. The local share

9 contribution shall be reduced by an amount equal to the total

10 amount of lost revenue for services provided under Section

11 2-15.2 and Section 2-15.3 of this Act.

12 (b-20) Any participant in the Downstate Public

13 Transportation Fund may use State operating assistance

14 pursuant to this Section to provide transportation services

15 within any county that is contiguous to its territorial

16 boundaries as defined by the Department and subject to

17 Departmental approval. Any such contiguous-area service

18 provided by a participant after July 1, 2007 must meet the

19 requirements of subsection (a) of Section 2-5.1.

20 (c) No later than 180 days following the last day of the

21 Fiscal Year each participant shall provide the Department with

22 an audit prepared by a Certified Public Accountant covering

23 that Fiscal Year. For those participants other than a

24 Metro-East Transit District, any discrepancy between the

25 grants paid and the percentage of the eligible operating

26 expenses provided for by paragraph (b) of this Section shall be

SB2217

- 171 -

LRB100 13147 JWD 27539 b

1 reconciled by appropriate payment or credit. In the case of any

2 Metro-East Transit District, any amount of payments from the

3 Metro-East Public Transportation Fund which exceed the

4 eligible deficit of the participant shall be reconciled by

5 appropriate payment or credit.

6 (Source: P.A. 94-70, eff. 6-22-05; 95-708, eff. 1-18-08;

7 95-906, eff. 8-26-08.)

8 (30 ILCS 740/2-15) (from Ch. 111 2/3, par. 675.1)

9 Sec. 2-15. Residual fund balance.

10 (a) Except as otherwise provided in this Section, all funds

11 which remain in the Downstate Public Transportation Fund or the

12 Metro-East Public Transportation Fund after the payment of the

13 fourth quarterly payment to participants other than Metro-East

14 Transit District participants and the last monthly payment to

15 Metro-East Transit participants in each fiscal year shall be

16 transferred (i) to the General Revenue Fund through fiscal year

17 2008, ~~and~~ (ii) to the Downstate Transit Improvement Fund for

18 fiscal year 2009, and (iii) to the General Revenue Fund for

19 fiscal year 2018 and each fiscal year thereafter. Transfers

20 shall be made no later than 90 days following the end of such

21 fiscal year. Beginning fiscal year 2010, all moneys each year

22 in the Downstate Transit Improvement Fund, held solely for the

23 benefit of the participants in the Downstate Public

24 Transportation Fund and shall be appropriated to the Department

25 to make competitive capital grants to the participants of the

SB2217

- 172 -

LRB100 13147 JWD 27539 b

1 respective funds. However, such amount as the Department

2 determines to be necessary for (1) allocation to participants

3 for the purposes of Section 2-7 for the first quarter of the

4 succeeding fiscal year and (2) an amount equal to 2% of the

5 total allocations to participants in the fiscal year just ended

6 to be used for the purpose of audit adjustments shall be

7 retained in such Funds to be used by the Department for such

8 purposes.

9 (b) Notwithstanding any other provision of law, in addition

10 to any other transfers that may be provided by law, on July 1,

11 2011, or as soon thereafter as practical, the State Comptroller

12 shall direct and the State Treasurer shall transfer the

13 remaining balance from the Metro East Public Transportation

14 Fund into the General Revenue Fund. Upon completion of the

15 transfers, the Metro East Public Transportation Fund is

16 dissolved, and any future deposits due to that Fund and any

17 outstanding obligations or liabilities of that Fund pass to the

18 General Revenue Fund.

19 (Source: P.A. 97-72, eff. 7-1-11.)

20 Section 5-40. The Illinois Income Tax Act is amended by

21 changing Section 901 as follows:

22 (35 ILCS 5/901) (from Ch. 120, par. 9-901)

23 Sec. 901. Collection authority.

24 (a) In general.

SB2217

- 173 -

LRB100 13147 JWD 27539 b

1 The Department shall collect the taxes imposed by this Act.

2 The Department shall collect certified past due child support

3 amounts under Section 2505-650 of the Department of Revenue Law

4 (20 ILCS 2505/2505-650). Except as provided in subsections(b),

5 (c), (e), (f), (g), and (h) of this Section, money collected

6 pursuant to subsections (a) and (b) of Section 201 of this Act

7 shall be paid into the General Revenue Fund in the State

8 treasury; money collected pursuant to subsections (c) and (d)

9 of Section 201 of this Act shall be paid into the Personal

10 Property Tax Replacement Fund, a special fund in the State

11 Treasury; and money collected under Section 2505-650 of the

12 Department of Revenue Law (20 ILCS 2505/2505-650) shall be paid

13 into the Child Support Enforcement Trust Fund, a special fund

14 outside the State Treasury, or to the State Disbursement Unit

15 established under Section 10-26 of the Illinois Public Aid

16 Code, as directed by the Department of Healthcare and Family

17 Services.

18 (b) Local Government Distributive Fund.

19 Beginning August 1, 1969, and continuing through June 30,

20 1994, the Treasurer shall transfer each month from the General

21 Revenue Fund to a special fund in the State treasury, to be

22 known as the "Local Government Distributive Fund", an amount

23 equal to 1/12 of the net revenue realized from the tax imposed

24 by subsections (a) and (b) of Section 201 of this Act during

25 the preceding month. Beginning July 1, 1994, and continuing

26 through June 30, 1995, the Treasurer shall transfer each month

SB2217

- 174 -

LRB100 13147 JWD 27539 b

1 from the General Revenue Fund to the Local Government

2 Distributive Fund an amount equal to 1/11 of the net revenue

3 realized from the tax imposed by subsections (a) and (b) of

4 Section 201 of this Act during the preceding month. Beginning

5 July 1, 1995 and continuing through January 31, 2011, the

6 Treasurer shall transfer each month from the General Revenue

7 Fund to the Local Government Distributive Fund an amount equal

8 to the net of (i) 1/10 of the net revenue realized from the tax

9 imposed by subsections (a) and (b) of Section 201 of the

10 Illinois Income Tax Act during the preceding month (ii) minus,

11 beginning July 1, 2003 and ending June 30, 2004, $6,666,666,

12 and beginning July 1, 2004, zero. Beginning February 1, 2011,

13 and continuing through January 31, 2015, the Treasurer shall

14 transfer each month from the General Revenue Fund to the Local

15 Government Distributive Fund an amount equal to the sum of (i)

16 6% (10% of the ratio of the 3% individual income tax rate prior

17 to 2011 to the 5% individual income tax rate after 2010) of the

18 net revenue realized from the tax imposed by subsections (a)

19 and (b) of Section 201 of this Act upon individuals, trusts,

20 and estates during the preceding month and (ii) 6.86% (10% of

21 the ratio of the 4.8% corporate income tax rate prior to 2011

22 to the 7% corporate income tax rate after 2010) of the net

23 revenue realized from the tax imposed by subsections (a) and

24 (b) of Section 201 of this Act upon corporations during the

25 preceding month. Beginning February 1, 2015 and continuing

26 through June 30, 2017 ~~January 31, 2025~~, the Treasurer shall

SB2217

- 175 -

LRB100 13147 JWD 27539 b

1 transfer each month from the General Revenue Fund to the Local

2 Government Distributive Fund an amount equal to the sum of (i)

3 8% (10% of the ratio of the 3% individual income tax rate prior

4 to 2011 to the 3.75% individual income tax rate after 2014) of

5 the net revenue realized from the tax imposed by subsections

6 (a) and (b) of Section 201 of this Act upon individuals,

7 trusts, and estates during the preceding month and (ii) 9.14%

8 (10% of the ratio of the 4.8% corporate income tax rate prior

9 to 2011 to the 5.25% corporate income tax rate after 2014) of

10 the net revenue realized from the tax imposed by subsections

11 (a) and (b) of Section 201 of this Act upon corporations during

12 the preceding month. ~~Beginning February 1, 2025, the Treasurer~~

13 ~~shall transfer each month from the General Revenue Fund to the~~

14 ~~Local Government Distributive Fund an amount equal to the sum~~

15 ~~of (i) 9.23% (10% of the ratio of the 3% individual income tax~~

16 ~~rate prior to 2011 to the 3.25% individual income tax rate~~

17 ~~after 2024) of the net revenue realized from the tax imposed by~~

18 ~~subsections (a) and (b) of Section 201 of this Act upon~~

19 ~~individuals, trusts, and estates during the preceding month and~~

20 ~~(ii) 10% of the net revenue realized from the tax imposed by~~

21 ~~subsections (a) and (b) of Section 201 of this Act upon~~

22 ~~corporations during the preceding month.~~ Net revenue realized

23 for a month shall be defined as the revenue from the tax

24 imposed by subsections (a) and (b) of Section 201 of this Act

25 which is deposited in the General Revenue Fund, the Education

26 Assistance Fund, the Income Tax Surcharge Local Government

SB2217

- 176 -

LRB100 13147 JWD 27539 b

1 Distributive Fund, the Fund for the Advancement of Education,

2 and the Commitment to Human Services Fund during the month

3 minus the amount paid out of the General Revenue Fund in State

4 warrants during that same month as refunds to taxpayers for

5 overpayment of liability under the tax imposed by subsections

6 (a) and (b) of Section 201 of this Act.

7 Beginning on August 26, 2014 (the effective date of Public

8 Act 98-1052), the Comptroller shall perform the transfers

9 required by this subsection (b) no later than 60 days after he

10 or she receives the certification from the Treasurer as

11 provided in Section 1 of the State Revenue Sharing Act.

12 Beginning July 1, 2017 through June 30, 2021, of the

13 amounts collected pursuant to subsections (a) and (b) of

14 Section 201 of this Act, minus deposits into the Income Tax

15 Refund Fund, the Department shall deposit into the Local

16 Government Distributive Fund the sum of (i) 5.45% (9.0% of the

17 ratio of the 3% income tax rate imposed on individuals, trusts

18 and estates prior to 2011 to the 4.95% individual income tax

19 rate beginning in 2017) of the amount collected from the tax

20 imposed by subsections (a) and (b) of Section 201 of this Act

21 upon individuals, trusts and estates plus (ii) 6.17% (9.0% of

22 the ratio of the 4.8% corporate income tax rate prior to 2011

23 to the 7% corporate income tax rate beginning in 2017) of the

24 amount collected from the tax imposed by subsections (a) and

25 (b) of Section 201 of this Act upon corporations.

26 Beginning July 1, 2021 and thereafter, of the amounts

SB2217

- 177 -

LRB100 13147 JWD 27539 b

1 collected pursuant to subsections (a) and (b) of Section 201 of

2 this Act, minus deposits into the Income Tax Refund Fund, the

3 Department shall deposit into the Local Government

4 Distributive Fund the sum of (i) 7.2% (9.0% of the ratio of the

5 3% income tax rate imposed on individuals, trusts and estates

6 prior to 2011 to the 3.75% individual income tax rate beginning

7 in 2022) of the amount collected from the tax imposed by

8 subsections (a) and (b) of Section 201 of this Act upon

9 individuals, trusts and estates plus (ii) 8.3% (9.0% of the

10 ratio of the 4.8% corporate income tax rate prior to 2011 to

11 the 5.2% corporate income tax rate beginning in 2022) of the

12 amount collected from the tax imposed by subsections (a) and

13 (b) of Section 201 of this Act upon corporations.

14 (c) Deposits Into Income Tax Refund Fund.

15 (1) Beginning on January 1, 1989 and thereafter, the

16 Department shall deposit a percentage of the amounts

17 collected pursuant to subsections (a) and (b)(1), (2), and

18 (3), of Section 201 of this Act into a fund in the State

19 treasury known as the Income Tax Refund Fund. The

20 Department shall deposit 6% of such amounts during the

21 period beginning January 1, 1989 and ending on June 30,

22 1989. Beginning with State fiscal year 1990 and for each

23 fiscal year thereafter, the percentage deposited into the

24 Income Tax Refund Fund during a fiscal year shall be the

25 Annual Percentage. For fiscal years 1999 through 2001, the

26 Annual Percentage shall be 7.1%. For fiscal year 2003, the

SB2217

- 178 -

LRB100 13147 JWD 27539 b

1 Annual Percentage shall be 8%. For fiscal year 2004, the

2 Annual Percentage shall be 11.7%. Upon the effective date

3 of this amendatory Act of the 93rd General Assembly, the

4 Annual Percentage shall be 10% for fiscal year 2005. For

5 fiscal year 2006, the Annual Percentage shall be 9.75%. For

6 fiscal year 2007, the Annual Percentage shall be 9.75%. For

7 fiscal year 2008, the Annual Percentage shall be 7.75%. For

8 fiscal year 2009, the Annual Percentage shall be 9.75%. For

9 fiscal year 2010, the Annual Percentage shall be 9.75%. For

10 fiscal year 2011, the Annual Percentage shall be 8.75%. For

11 fiscal year 2012, the Annual Percentage shall be 8.75%. For

12 fiscal year 2013, the Annual Percentage shall be 9.75%. For

13 fiscal year 2014, the Annual Percentage shall be 9.5%. For

14 fiscal year 2015, the Annual Percentage shall be 10%. For

15 fiscal year 2018, the Annual Percentage shall be 9.8%. For

16 all other fiscal years, the Annual Percentage shall be

17 calculated as a fraction, the numerator of which shall be

18 the amount of refunds approved for payment by the

19 Department during the preceding fiscal year as a result of

20 overpayment of tax liability under subsections (a) and

21 (b)(1), (2), and (3) of Section 201 of this Act plus the

22 amount of such refunds remaining approved but unpaid at the

23 end of the preceding fiscal year, minus the amounts

24 transferred into the Income Tax Refund Fund from the

25 Tobacco Settlement Recovery Fund, and the denominator of

26 which shall be the amounts which will be collected pursuant

SB2217

- 179 -

LRB100 13147 JWD 27539 b

1 to subsections (a) and (b)(1), (2), and (3) of Section 201

2 of this Act during the preceding fiscal year; except that

3 in State fiscal year 2002, the Annual Percentage shall in

4 no event exceed 7.6%. The Director of Revenue shall certify

5 the Annual Percentage to the Comptroller on the last

6 business day of the fiscal year immediately preceding the

7 fiscal year for which it is to be effective.

8 (2) Beginning on January 1, 1989 and thereafter, the

9 Department shall deposit a percentage of the amounts

10 collected pursuant to subsections (a) and (b)(6), (7), and

11 (8), (c) and (d) of Section 201 of this Act into a fund in

12 the State treasury known as the Income Tax Refund Fund. The

13 Department shall deposit 18% of such amounts during the

14 period beginning January 1, 1989 and ending on June 30,

15 1989. Beginning with State fiscal year 1990 and for each

16 fiscal year thereafter, the percentage deposited into the

17 Income Tax Refund Fund during a fiscal year shall be the

18 Annual Percentage. For fiscal years 1999, 2000, and 2001,

19 the Annual Percentage shall be 19%. For fiscal year 2003,

20 the Annual Percentage shall be 27%. For fiscal year 2004,

21 the Annual Percentage shall be 32%. Upon the effective date

22 of this amendatory Act of the 93rd General Assembly, the

23 Annual Percentage shall be 24% for fiscal year 2005. For

24 fiscal year 2006, the Annual Percentage shall be 20%. For

25 fiscal year 2007, the Annual Percentage shall be 17.5%. For

26 fiscal year 2008, the Annual Percentage shall be 15.5%. For

SB2217

- 180 -

LRB100 13147 JWD 27539 b

1 fiscal year 2009, the Annual Percentage shall be 17.5%. For

2 fiscal year 2010, the Annual Percentage shall be 17.5%. For

3 fiscal year 2011, the Annual Percentage shall be 17.5%. For

4 fiscal year 2012, the Annual Percentage shall be 17.5%. For

5 fiscal year 2013, the Annual Percentage shall be 14%. For

6 fiscal year 2014, the Annual Percentage shall be 13.4%. For

7 fiscal year 2015, the Annual Percentage shall be 14%. For

8 fiscal year 2018, the Annual Percentage shall be 17.5%. For

9 all other fiscal years, the Annual Percentage shall be

10 calculated as a fraction, the numerator of which shall be

11 the amount of refunds approved for payment by the

12 Department during the preceding fiscal year as a result of

13 overpayment of tax liability under subsections (a) and

14 (b)(6), (7), and (8), (c) and (d) of Section 201 of this

15 Act plus the amount of such refunds remaining approved but

16 unpaid at the end of the preceding fiscal year, and the

17 denominator of which shall be the amounts which will be

18 collected pursuant to subsections (a) and (b)(6), (7), and

19 (8), (c) and (d) of Section 201 of this Act during the

20 preceding fiscal year; except that in State fiscal year

21 2002, the Annual Percentage shall in no event exceed 23%.

22 The Director of Revenue shall certify the Annual Percentage

23 to the Comptroller on the last business day of the fiscal

24 year immediately preceding the fiscal year for which it is

25 to be effective.

26 (3) The Comptroller shall order transferred and the

SB2217

- 181 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer from the Tobacco Settlement

2 Recovery Fund to the Income Tax Refund Fund (i) $35,000,000

3 in January, 2001, (ii) $35,000,000 in January, 2002, and

4 (iii) $35,000,000 in January, 2003.

5 (d) Expenditures from Income Tax Refund Fund.

6 (1) Beginning January 1, 1989, money in the Income Tax

7 Refund Fund shall be expended exclusively for the purpose

8 of paying refunds resulting from overpayment of tax

9 liability under Section 201 of this Act, for paying rebates

10 under Section 208.1 in the event that the amounts in the

11 Homeowners' Tax Relief Fund are insufficient for that

12 purpose, and for making transfers pursuant to this

13 subsection (d).

14 (2) The Director shall order payment of refunds

15 resulting from overpayment of tax liability under Section

16 201 of this Act from the Income Tax Refund Fund only to the

17 extent that amounts collected pursuant to Section 201 of

18 this Act and transfers pursuant to this subsection (d) and

19 item (3) of subsection (c) have been deposited and retained

20 in the Fund.

21 (3) As soon as possible after the end of each fiscal

22 year, the Director shall order transferred and the State

23 Treasurer and State Comptroller shall transfer from the

24 Income Tax Refund Fund to the Personal Property Tax

25 Replacement Fund an amount, certified by the Director to

26 the Comptroller, equal to the excess of the amount

SB2217

- 182 -

LRB100 13147 JWD 27539 b

1 collected pursuant to subsections (c) and (d) of Section

2 201 of this Act deposited into the Income Tax Refund Fund

3 during the fiscal year over the amount of refunds resulting

4 from overpayment of tax liability under subsections (c) and

5 (d) of Section 201 of this Act paid from the Income Tax

6 Refund Fund during the fiscal year.

7 (4) As soon as possible after the end of each fiscal

8 year, the Director shall order transferred and the State

9 Treasurer and State Comptroller shall transfer from the

10 Personal Property Tax Replacement Fund to the Income Tax

11 Refund Fund an amount, certified by the Director to the

12 Comptroller, equal to the excess of the amount of refunds

13 resulting from overpayment of tax liability under

14 subsections (c) and (d) of Section 201 of this Act paid

15 from the Income Tax Refund Fund during the fiscal year over

16 the amount collected pursuant to subsections (c) and (d) of

17 Section 201 of this Act deposited into the Income Tax

18 Refund Fund during the fiscal year.

19 (4.5) As soon as possible after the end of fiscal year

20 1999 and of each fiscal year thereafter, the Director shall

21 order transferred and the State Treasurer and State

22 Comptroller shall transfer from the Income Tax Refund Fund

23 to the General Revenue Fund any surplus remaining in the

24 Income Tax Refund Fund as of the end of such fiscal year;

25 excluding for fiscal years 2000, 2001, and 2002 amounts

26 attributable to transfers under item (3) of subsection (c)

SB2217

- 183 -

LRB100 13147 JWD 27539 b

1 less refunds resulting from the earned income tax credit.

2 (5) This Act shall constitute an irrevocable and

3 continuing appropriation from the Income Tax Refund Fund

4 for the purpose of paying refunds upon the order of the

5 Director in accordance with the provisions of this Section.

6 (e) Deposits into the Education Assistance Fund and the

7 Income Tax Surcharge Local Government Distributive Fund.

8 On July 1, 1991, and thereafter, of the amounts collected

9 pursuant to subsections (a) and (b) of Section 201 of this Act,

10 minus deposits into the Income Tax Refund Fund, the Department

11 shall deposit 7.3% into the Education Assistance Fund in the

12 State Treasury. Beginning July 1, 1991, and continuing through

13 January 31, 1993, of the amounts collected pursuant to

14 subsections (a) and (b) of Section 201 of the Illinois Income

15 Tax Act, minus deposits into the Income Tax Refund Fund, the

16 Department shall deposit 3.0% into the Income Tax Surcharge

17 Local Government Distributive Fund in the State Treasury.

18 Beginning February 1, 1993 and continuing through June 30,

19 1993, of the amounts collected pursuant to subsections (a) and

20 (b) of Section 201 of the Illinois Income Tax Act, minus

21 deposits into the Income Tax Refund Fund, the Department shall

22 deposit 4.4% into the Income Tax Surcharge Local Government

23 Distributive Fund in the State Treasury. Beginning July 1,

24 1993, and continuing through June 30, 1994, of the amounts

25 collected under subsections (a) and (b) of Section 201 of this

26 Act, minus deposits into the Income Tax Refund Fund, the

SB2217

- 184 -

LRB100 13147 JWD 27539 b

1 Department shall deposit 1.475% into the Income Tax Surcharge

2 Local Government Distributive Fund in the State Treasury.

3 (f) Deposits into the Fund for the Advancement of

4 Education. Beginning February 1, 2015, the Department shall

5 deposit the following portions of the revenue realized from the

6 tax imposed upon individuals, trusts, and estates by

7 subsections (a) and (b) of Section 201 of this Act during the

8 preceding month, minus deposits into the Income Tax Refund

9 Fund, into the Fund for the Advancement of Education:

10 (1) beginning February 1, 2015, and prior to February

11 1, 2025, 1/30; and

12 (2) beginning February 1, 2025, 1/26.

13 If the rate of tax imposed by subsection (a) and (b) of

14 Section 201 is reduced pursuant to Section 201.5 of this Act,

15 the Department shall not make the deposits required by this

16 subsection (f) on or after the effective date of the reduction.

17 (g) Deposits into the Commitment to Human Services Fund.

18 Beginning February 1, 2015, the Department shall deposit the

19 following portions of the revenue realized from the tax imposed

20 upon individuals, trusts, and estates by subsections (a) and

21 (b) of Section 201 of this Act during the preceding month,

22 minus deposits into the Income Tax Refund Fund, into the

23 Commitment to Human Services Fund:

24 (1) beginning February 1, 2015, and prior to February

25 1, 2025, 1/30; and

26 (2) beginning February 1, 2025, 1/26.

SB2217

- 185 -

LRB100 13147 JWD 27539 b

1 If the rate of tax imposed by subsection (a) and (b) of

2 Section 201 is reduced pursuant to Section 201.5 of this Act,

3 the Department shall not make the deposits required by this

4 subsection (g) on or after the effective date of the reduction.

5 (h) Deposits into the Tax Compliance and Administration

6 Fund. Beginning on the first day of the first calendar month to

7 occur on or after August 26, 2014 (the effective date of Public

8 Act 98-1098), each month the Department shall pay into the Tax

9 Compliance and Administration Fund, to be used, subject to

10 appropriation, to fund additional auditors and compliance

11 personnel at the Department, an amount equal to 1/12 of 5% of

12 the cash receipts collected during the preceding fiscal year by

13 the Audit Bureau of the Department from the tax imposed by

14 subsections (a), (b), (c), and (d) of Section 201 of this Act,

15 net of deposits into the Income Tax Refund Fund made from those

16 cash receipts.

17 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14;

18 98-1052, eff. 8-26-14; 98-1098, eff. 8-26-14; 99-78, eff.

19 7-20-15.)

20 Section 5-45. The School Code is amended by changing

21 Section 18-8.05 as follows:

22 (105 ILCS 5/18-8.05)

23 Sec. 18-8.05. Basis for apportionment of general State

24 financial aid and supplemental general State aid to the common

SB2217

- 186 -

LRB100 13147 JWD 27539 b

1 schools for the 1998-1999 and subsequent school years.

2 (A) General Provisions.

3 (1) The provisions of this Section apply to the 1998-1999

4 and subsequent school years. The system of general State

5 financial aid provided for in this Section is designed to

6 assure that, through a combination of State financial aid and

7 required local resources, the financial support provided each

8 pupil in Average Daily Attendance equals or exceeds a

9 prescribed per pupil Foundation Level. This formula approach

10 imputes a level of per pupil Available Local Resources and

11 provides for the basis to calculate a per pupil level of

12 general State financial aid that, when added to Available Local

13 Resources, equals or exceeds the Foundation Level. The amount

14 of per pupil general State financial aid for school districts,

15 in general, varies in inverse relation to Available Local

16 Resources. Per pupil amounts are based upon each school

17 district's Average Daily Attendance as that term is defined in

18 this Section.

19 (2) In addition to general State financial aid, school

20 districts with specified levels or concentrations of pupils

21 from low income households are eligible to receive supplemental

22 general State financial aid grants as provided pursuant to

23 subsection (H). The supplemental State aid grants provided for

24 school districts under subsection (H) shall be appropriated for

25 distribution to school districts as part of the same line item

SB2217

- 187 -

LRB100 13147 JWD 27539 b

1 in which the general State financial aid of school districts is

2 appropriated under this Section.

3 (3) To receive financial assistance under this Section,

4 school districts are required to file claims with the State

5 Board of Education, subject to the following requirements:

6 (a) Any school district which fails for any given

7 school year to maintain school as required by law, or to

8 maintain a recognized school is not eligible to file for

9 such school year any claim upon the Common School Fund. In

10 case of nonrecognition of one or more attendance centers in

11 a school district otherwise operating recognized schools,

12 the claim of the district shall be reduced in the

13 proportion which the Average Daily Attendance in the

14 attendance center or centers bear to the Average Daily

15 Attendance in the school district. A "recognized school"

16 means any public school which meets the standards as

17 established for recognition by the State Board of

18 Education. A school district or attendance center not

19 having recognition status at the end of a school term is

20 entitled to receive State aid payments due upon a legal

21 claim which was filed while it was recognized.

22 (b) School district claims filed under this Section are

23 subject to Sections 18-9 and 18-12, except as otherwise

24 provided in this Section.

25 (c) If a school district operates a full year school

26 under Section 10-19.1, the general State aid to the school

SB2217

- 188 -

LRB100 13147 JWD 27539 b

1 district shall be determined by the State Board of

2 Education in accordance with this Section as near as may be

3 applicable.

4 (d) (Blank).

5 (4) Except as provided in subsections (H) and (L), the

6 board of any district receiving any of the grants provided for

7 in this Section may apply those funds to any fund so received

8 for which that board is authorized to make expenditures by law.

9 School districts are not required to exert a minimum

10 Operating Tax Rate in order to qualify for assistance under

11 this Section.

12 (5) As used in this Section the following terms, when

13 capitalized, shall have the meaning ascribed herein:

14 (a) "Average Daily Attendance": A count of pupil

15 attendance in school, averaged as provided for in

16 subsection (C) and utilized in deriving per pupil financial

17 support levels.

18 (b) "Available Local Resources": A computation of

19 local financial support, calculated on the basis of Average

20 Daily Attendance and derived as provided pursuant to

21 subsection (D).

22 (c) "Corporate Personal Property Replacement Taxes":

23 Funds paid to local school districts pursuant to "An Act in

24 relation to the abolition of ad valorem personal property

25 tax and the replacement of revenues lost thereby, and

26 amending and repealing certain Acts and parts of Acts in

SB2217

- 189 -

LRB100 13147 JWD 27539 b

1 connection therewith", certified August 14, 1979, as

2 amended (Public Act 81-1st S.S.-1).

3 (d) "Foundation Level": A prescribed level of per pupil

4 financial support as provided for in subsection (B).

5 (e) "Operating Tax Rate": All school district property

6 taxes extended for all purposes, except Bond and Interest,

7 Summer School, Rent, Capital Improvement, and Vocational

8 Education Building purposes.

9 (B) Foundation Level.

10 (1) The Foundation Level is a figure established by the

11 State representing the minimum level of per pupil financial

12 support that should be available to provide for the basic

13 education of each pupil in Average Daily Attendance. As set

14 forth in this Section, each school district is assumed to exert

15 a sufficient local taxing effort such that, in combination with

16 the aggregate of general State financial aid provided the

17 district, an aggregate of State and local resources are

18 available to meet the basic education needs of pupils in the

19 district.

20 (2) For the 1998-1999 school year, the Foundation Level of

21 support is $4,225. For the 1999-2000 school year, the

22 Foundation Level of support is $4,325. For the 2000-2001 school

23 year, the Foundation Level of support is $4,425. For the

24 2001-2002 school year and 2002-2003 school year, the Foundation

25 Level of support is $4,560. For the 2003-2004 school year, the

SB2217

- 190 -

LRB100 13147 JWD 27539 b

1 Foundation Level of support is $4,810. For the 2004-2005 school

2 year, the Foundation Level of support is $4,964. For the

3 2005-2006 school year, the Foundation Level of support is

4 $5,164. For the 2006-2007 school year, the Foundation Level of

5 support is $5,334. For the 2007-2008 school year, the

6 Foundation Level of support is $5,734. For the 2008-2009 school

7 year, the Foundation Level of support is $5,959.

8 (3) For the 2009-2010 school year and each school year

9 thereafter, the Foundation Level of support is $6,119 or such

10 greater amount as may be established by law by the General

11 Assembly.

12 (C) Average Daily Attendance.

13 (1) For purposes of calculating general State aid pursuant

14 to subsection (E), an Average Daily Attendance figure shall be

15 utilized. The Average Daily Attendance figure for formula

16 calculation purposes shall be the monthly average of the actual

17 number of pupils in attendance of each school district, as

18 further averaged for the best 3 months of pupil attendance for

19 each school district. In compiling the figures for the number

20 of pupils in attendance, school districts and the State Board

21 of Education shall, for purposes of general State aid funding,

22 conform attendance figures to the requirements of subsection

23 (F).

24 (2) The Average Daily Attendance figures utilized in

25 subsection (E) shall be the requisite attendance data for the

SB2217

- 191 -

LRB100 13147 JWD 27539 b

1 school year immediately preceding the school year for which

2 general State aid is being calculated or the average of the

3 attendance data for the 3 preceding school years, whichever is

4 greater. The Average Daily Attendance figures utilized in

5 subsection (H) shall be the requisite attendance data for the

6 school year immediately preceding the school year for which

7 general State aid is being calculated.

8 (D) Available Local Resources.

9 (1) For purposes of calculating general State aid pursuant

10 to subsection (E), a representation of Available Local

11 Resources per pupil, as that term is defined and determined in

12 this subsection, shall be utilized. Available Local Resources

13 per pupil shall include a calculated dollar amount representing

14 local school district revenues from local property taxes and

15 from Corporate Personal Property Replacement Taxes, expressed

16 on the basis of pupils in Average Daily Attendance. Calculation

17 of Available Local Resources shall exclude any tax amnesty

18 funds received as a result of Public Act 93-26.

19 (2) In determining a school district's revenue from local

20 property taxes, the State Board of Education shall utilize the

21 equalized assessed valuation of all taxable property of each

22 school district as of September 30 of the previous year. The

23 equalized assessed valuation utilized shall be obtained and

24 determined as provided in subsection (G).

25 (3) For school districts maintaining grades kindergarten

SB2217

- 192 -

LRB100 13147 JWD 27539 b

1 through 12, local property tax revenues per pupil shall be

2 calculated as the product of the applicable equalized assessed

3 valuation for the district multiplied by 3.00%, and divided by

4 the district's Average Daily Attendance figure. For school

5 districts maintaining grades kindergarten through 8, local

6 property tax revenues per pupil shall be calculated as the

7 product of the applicable equalized assessed valuation for the

8 district multiplied by 2.30%, and divided by the district's

9 Average Daily Attendance figure. For school districts

10 maintaining grades 9 through 12, local property tax revenues

11 per pupil shall be the applicable equalized assessed valuation

12 of the district multiplied by 1.05%, and divided by the

13 district's Average Daily Attendance figure.

14 For partial elementary unit districts created pursuant to

15 Article 11E of this Code, local property tax revenues per pupil

16 shall be calculated as the product of the equalized assessed

17 valuation for property within the partial elementary unit

18 district for elementary purposes, as defined in Article 11E of

19 this Code, multiplied by 2.06% and divided by the district's

20 Average Daily Attendance figure, plus the product of the

21 equalized assessed valuation for property within the partial

22 elementary unit district for high school purposes, as defined

23 in Article 11E of this Code, multiplied by 0.94% and divided by

24 the district's Average Daily Attendance figure.

25 (4) The Corporate Personal Property Replacement Taxes paid

26 to each school district during the calendar year one year

SB2217

- 193 -

LRB100 13147 JWD 27539 b

1 before the calendar year in which a school year begins, divided

2 by the Average Daily Attendance figure for that district, shall

3 be added to the local property tax revenues per pupil as

4 derived by the application of the immediately preceding

5 paragraph (3). The sum of these per pupil figures for each

6 school district shall constitute Available Local Resources as

7 that term is utilized in subsection (E) in the calculation of

8 general State aid.

9 (E) Computation of General State Aid.

10 (1) For each school year, the amount of general State aid

11 allotted to a school district shall be computed by the State

12 Board of Education as provided in this subsection.

13 (2) For any school district for which Available Local

14 Resources per pupil is less than the product of 0.93 times the

15 Foundation Level, general State aid for that district shall be

16 calculated as an amount equal to the Foundation Level minus

17 Available Local Resources, multiplied by the Average Daily

18 Attendance of the school district.

19 (3) For any school district for which Available Local

20 Resources per pupil is equal to or greater than the product of

21 0.93 times the Foundation Level and less than the product of

22 1.75 times the Foundation Level, the general State aid per

23 pupil shall be a decimal proportion of the Foundation Level

24 derived using a linear algorithm. Under this linear algorithm,

25 the calculated general State aid per pupil shall decline in

SB2217

- 194 -

LRB100 13147 JWD 27539 b

1 direct linear fashion from 0.07 times the Foundation Level for

2 a school district with Available Local Resources equal to the

3 product of 0.93 times the Foundation Level, to 0.05 times the

4 Foundation Level for a school district with Available Local

5 Resources equal to the product of 1.75 times the Foundation

6 Level. The allocation of general State aid for school districts

7 subject to this paragraph 3 shall be the calculated general

8 State aid per pupil figure multiplied by the Average Daily

9 Attendance of the school district.

10 (4) For any school district for which Available Local

11 Resources per pupil equals or exceeds the product of 1.75 times

12 the Foundation Level, the general State aid for the school

13 district shall be calculated as the product of $218 multiplied

14 by the Average Daily Attendance of the school district.

15 (5) The amount of general State aid allocated to a school

16 district for the 1999-2000 school year meeting the requirements

17 set forth in paragraph (4) of subsection (G) shall be increased

18 by an amount equal to the general State aid that would have

19 been received by the district for the 1998-1999 school year by

20 utilizing the Extension Limitation Equalized Assessed

21 Valuation as calculated in paragraph (4) of subsection (G) less

22 the general State aid allotted for the 1998-1999 school year.

23 This amount shall be deemed a one time increase, and shall not

24 affect any future general State aid allocations.

25 (F) Compilation of Average Daily Attendance.

SB2217

- 195 -

LRB100 13147 JWD 27539 b

1 (1) Each school district shall, by July 1 of each year,

2 submit to the State Board of Education, on forms prescribed by

3 the State Board of Education, attendance figures for the school

4 year that began in the preceding calendar year. The attendance

5 information so transmitted shall identify the average daily

6 attendance figures for each month of the school year. Beginning

7 with the general State aid claim form for the 2002-2003 school

8 year, districts shall calculate Average Daily Attendance as

9 provided in subdivisions (a), (b), and (c) of this paragraph

10 (1).

11 (a) In districts that do not hold year-round classes,

12 days of attendance in August shall be added to the month of

13 September and any days of attendance in June shall be added

14 to the month of May.

15 (b) In districts in which all buildings hold year-round

16 classes, days of attendance in July and August shall be

17 added to the month of September and any days of attendance

18 in June shall be added to the month of May.

19 (c) In districts in which some buildings, but not all,

20 hold year-round classes, for the non-year-round buildings,

21 days of attendance in August shall be added to the month of

22 September and any days of attendance in June shall be added

23 to the month of May. The average daily attendance for the

24 year-round buildings shall be computed as provided in

25 subdivision (b) of this paragraph (1). To calculate the

26 Average Daily Attendance for the district, the average

SB2217

- 196 -

LRB100 13147 JWD 27539 b

1 daily attendance for the year-round buildings shall be

2 multiplied by the days in session for the non-year-round

3 buildings for each month and added to the monthly

4 attendance of the non-year-round buildings.

5 Except as otherwise provided in this Section, days of

6 attendance by pupils shall be counted only for sessions of not

7 less than 5 clock hours of school work per day under direct

8 supervision of: (i) teachers, or (ii) non-teaching personnel or

9 volunteer personnel when engaging in non-teaching duties and

10 supervising in those instances specified in subsection (a) of

11 Section 10-22.34 and paragraph 10 of Section 34-18, with pupils

12 of legal school age and in kindergarten and grades 1 through

13 12. Days of attendance by pupils through verified participation

14 in an e-learning program approved by the State Board of

15 Education under Section 10-20.56 of the Code shall be

16 considered as full days of attendance for purposes of this

17 Section.

18 Days of attendance by tuition pupils shall be accredited

19 only to the districts that pay the tuition to a recognized

20 school.

21 (2) Days of attendance by pupils of less than 5 clock hours

22 of school shall be subject to the following provisions in the

23 compilation of Average Daily Attendance.

24 (a) Pupils regularly enrolled in a public school for

25 only a part of the school day may be counted on the basis

26 of 1/6 day for every class hour of instruction of 40

SB2217

- 197 -

LRB100 13147 JWD 27539 b

1 minutes or more attended pursuant to such enrollment,

2 unless a pupil is enrolled in a block-schedule format of 80

3 minutes or more of instruction, in which case the pupil may

4 be counted on the basis of the proportion of minutes of

5 school work completed each day to the minimum number of

6 minutes that school work is required to be held that day.

7 (b) (Blank).

8 (c) A session of 4 or more clock hours may be counted

9 as a day of attendance upon certification by the regional

10 superintendent, and approved by the State Superintendent

11 of Education to the extent that the district has been

12 forced to use daily multiple sessions.

13 (d) A session of 3 or more clock hours may be counted

14 as a day of attendance (1) when the remainder of the school

15 day or at least 2 hours in the evening of that day is

16 utilized for an in-service training program for teachers,

17 up to a maximum of 5 days per school year, provided a

18 district conducts an in-service training program for

19 teachers in accordance with Section 10-22.39 of this Code;

20 or, in lieu of 4 such days, 2 full days may be used, in

21 which event each such day may be counted as a day required

22 for a legal school calendar pursuant to Section 10-19 of

23 this Code; (1.5) when, of the 5 days allowed under item

24 (1), a maximum of 4 days are used for parent-teacher

25 conferences, or, in lieu of 4 such days, 2 full days are

26 used, in which case each such day may be counted as a

SB2217

- 198 -

LRB100 13147 JWD 27539 b

1 calendar day required under Section 10-19 of this Code,

2 provided that the full-day, parent-teacher conference

3 consists of (i) a minimum of 5 clock hours of

4 parent-teacher conferences, (ii) both a minimum of 2 clock

5 hours of parent-teacher conferences held in the evening

6 following a full day of student attendance, as specified in

7 subsection (F)(1)(c), and a minimum of 3 clock hours of

8 parent-teacher conferences held on the day immediately

9 following evening parent-teacher conferences, or (iii)

10 multiple parent-teacher conferences held in the evenings

11 following full days of student attendance, as specified in

12 subsection (F)(1)(c), in which the time used for the

13 parent-teacher conferences is equivalent to a minimum of 5

14 clock hours; and (2) when days in addition to those

15 provided in items (1) and (1.5) are scheduled by a school

16 pursuant to its school improvement plan adopted under

17 Article 34 or its revised or amended school improvement

18 plan adopted under Article 2, provided that (i) such

19 sessions of 3 or more clock hours are scheduled to occur at

20 regular intervals, (ii) the remainder of the school days in

21 which such sessions occur are utilized for in-service

22 training programs or other staff development activities

23 for teachers, and (iii) a sufficient number of minutes of

24 school work under the direct supervision of teachers are

25 added to the school days between such regularly scheduled

26 sessions to accumulate not less than the number of minutes

SB2217

- 199 -

LRB100 13147 JWD 27539 b

1 by which such sessions of 3 or more clock hours fall short

2 of 5 clock hours. Any full days used for the purposes of

3 this paragraph shall not be considered for computing

4 average daily attendance. Days scheduled for in-service

5 training programs, staff development activities, or

6 parent-teacher conferences may be scheduled separately for

7 different grade levels and different attendance centers of

8 the district.

9 (e) A session of not less than one clock hour of

10 teaching hospitalized or homebound pupils on-site or by

11 telephone to the classroom may be counted as 1/2 day of

12 attendance, however these pupils must receive 4 or more

13 clock hours of instruction to be counted for a full day of

14 attendance.

15 (f) A session of at least 4 clock hours may be counted

16 as a day of attendance for first grade pupils, and pupils

17 in full day kindergartens, and a session of 2 or more hours

18 may be counted as 1/2 day of attendance by pupils in

19 kindergartens which provide only 1/2 day of attendance.

20 (g) For children with disabilities who are below the

21 age of 6 years and who cannot attend 2 or more clock hours

22 because of their disability or immaturity, a session of not

23 less than one clock hour may be counted as 1/2 day of

24 attendance; however for such children whose educational

25 needs so require a session of 4 or more clock hours may be

26 counted as a full day of attendance.

SB2217

- 200 -

LRB100 13147 JWD 27539 b

1 (h) A recognized kindergarten which provides for only

2 1/2 day of attendance by each pupil shall not have more

3 than 1/2 day of attendance counted in any one day. However,

4 kindergartens may count 2 1/2 days of attendance in any 5

5 consecutive school days. When a pupil attends such a

6 kindergarten for 2 half days on any one school day, the

7 pupil shall have the following day as a day absent from

8 school, unless the school district obtains permission in

9 writing from the State Superintendent of Education.

10 Attendance at kindergartens which provide for a full day of

11 attendance by each pupil shall be counted the same as

12 attendance by first grade pupils. Only the first year of

13 attendance in one kindergarten shall be counted, except in

14 case of children who entered the kindergarten in their

15 fifth year whose educational development requires a second

16 year of kindergarten as determined under the rules and

17 regulations of the State Board of Education.

18 (i) On the days when the assessment that includes a

19 college and career ready determination is administered

20 under subsection (c) of Section 2-3.64a-5 of this Code, the

21 day of attendance for a pupil whose school day must be

22 shortened to accommodate required testing procedures may

23 be less than 5 clock hours and shall be counted towards the

24 176 days of actual pupil attendance required under Section

25 10-19 of this Code, provided that a sufficient number of

26 minutes of school work in excess of 5 clock hours are first

SB2217

- 201 -

LRB100 13147 JWD 27539 b

1 completed on other school days to compensate for the loss

2 of school work on the examination days.

3 (j) Pupils enrolled in a remote educational program

4 established under Section 10-29 of this Code may be counted

5 on the basis of one-fifth day of attendance for every clock

6 hour of instruction attended in the remote educational

7 program, provided that, in any month, the school district

8 may not claim for a student enrolled in a remote

9 educational program more days of attendance than the

10 maximum number of days of attendance the district can claim

11 (i) for students enrolled in a building holding year-round

12 classes if the student is classified as participating in

13 the remote educational program on a year-round schedule or

14 (ii) for students enrolled in a building not holding

15 year-round classes if the student is not classified as

16 participating in the remote educational program on a

17 year-round schedule.

18 (G) Equalized Assessed Valuation Data.

19 (1) For purposes of the calculation of Available Local

20 Resources required pursuant to subsection (D), the State Board

21 of Education shall secure from the Department of Revenue the

22 value as equalized or assessed by the Department of Revenue of

23 all taxable property of every school district, together with

24 (i) the applicable tax rate used in extending taxes for the

25 funds of the district as of September 30 of the previous year

SB2217

- 202 -

LRB100 13147 JWD 27539 b

1 and (ii) the limiting rate for all school districts subject to

2 property tax extension limitations as imposed under the

3 Property Tax Extension Limitation Law.

4 The Department of Revenue shall add to the equalized

5 assessed value of all taxable property of each school district

6 situated entirely or partially within a county that is or was

7 subject to the provisions of Section 15-176 or 15-177 of the

8 Property Tax Code (a) an amount equal to the total amount by

9 which the homestead exemption allowed under Section 15-176 or

10 15-177 of the Property Tax Code for real property situated in

11 that school district exceeds the total amount that would have

12 been allowed in that school district if the maximum reduction

13 under Section 15-176 was (i) $4,500 in Cook County or $3,500 in

14 all other counties in tax year 2003 or (ii) $5,000 in all

15 counties in tax year 2004 and thereafter and (b) an amount

16 equal to the aggregate amount for the taxable year of all

17 additional exemptions under Section 15-175 of the Property Tax

18 Code for owners with a household income of $30,000 or less. The

19 county clerk of any county that is or was subject to the

20 provisions of Section 15-176 or 15-177 of the Property Tax Code

21 shall annually calculate and certify to the Department of

22 Revenue for each school district all homestead exemption

23 amounts under Section 15-176 or 15-177 of the Property Tax Code

24 and all amounts of additional exemptions under Section 15-175

25 of the Property Tax Code for owners with a household income of

26 $30,000 or less. It is the intent of this paragraph that if the

SB2217

- 203 -

LRB100 13147 JWD 27539 b

1 general homestead exemption for a parcel of property is

2 determined under Section 15-176 or 15-177 of the Property Tax

3 Code rather than Section 15-175, then the calculation of

4 Available Local Resources shall not be affected by the

5 difference, if any, between the amount of the general homestead

6 exemption allowed for that parcel of property under Section

7 15-176 or 15-177 of the Property Tax Code and the amount that

8 would have been allowed had the general homestead exemption for

9 that parcel of property been determined under Section 15-175 of

10 the Property Tax Code. It is further the intent of this

11 paragraph that if additional exemptions are allowed under

12 Section 15-175 of the Property Tax Code for owners with a

13 household income of less than $30,000, then the calculation of

14 Available Local Resources shall not be affected by the

15 difference, if any, because of those additional exemptions.

16 This equalized assessed valuation, as adjusted further by

17 the requirements of this subsection, shall be utilized in the

18 calculation of Available Local Resources.

19 (2) The equalized assessed valuation in paragraph (1) shall

20 be adjusted, as applicable, in the following manner:

21 (a) For the purposes of calculating State aid under

22 this Section, with respect to any part of a school district

23 within a redevelopment project area in respect to which a

24 municipality has adopted tax increment allocation

25 financing pursuant to the Tax Increment Allocation

26 Redevelopment Act, Sections 11-74.4-1 through 11-74.4-11

SB2217

- 204 -

LRB100 13147 JWD 27539 b

1 of the Illinois Municipal Code or the Industrial Jobs

2 Recovery Law, Sections 11-74.6-1 through 11-74.6-50 of the

3 Illinois Municipal Code, no part of the current equalized

4 assessed valuation of real property located in any such

5 project area which is attributable to an increase above the

6 total initial equalized assessed valuation of such

7 property shall be used as part of the equalized assessed

8 valuation of the district, until such time as all

9 redevelopment project costs have been paid, as provided in

10 Section 11-74.4-8 of the Tax Increment Allocation

11 Redevelopment Act or in Section 11-74.6-35 of the

12 Industrial Jobs Recovery Law. For the purpose of the

13 equalized assessed valuation of the district, the total

14 initial equalized assessed valuation or the current

15 equalized assessed valuation, whichever is lower, shall be

16 used until such time as all redevelopment project costs

17 have been paid.

18 (b) The real property equalized assessed valuation for

19 a school district shall be adjusted by subtracting from the

20 real property value as equalized or assessed by the

21 Department of Revenue for the district an amount computed

22 by dividing the amount of any abatement of taxes under

23 Section 18-170 of the Property Tax Code by 3.00% for a

24 district maintaining grades kindergarten through 12, by

25 2.30% for a district maintaining grades kindergarten

26 through 8, or by 1.05% for a district maintaining grades 9

SB2217

- 205 -

LRB100 13147 JWD 27539 b

1 through 12 and adjusted by an amount computed by dividing

2 the amount of any abatement of taxes under subsection (a)

3 of Section 18-165 of the Property Tax Code by the same

4 percentage rates for district type as specified in this

5 subparagraph (b).

6 (3) For the 1999-2000 school year and each school year

7 thereafter, if a school district meets all of the criteria of

8 this subsection (G)(3), the school district's Available Local

9 Resources shall be calculated under subsection (D) using the

10 district's Extension Limitation Equalized Assessed Valuation

11 as calculated under this subsection (G)(3).

12 For purposes of this subsection (G)(3) the following terms

13 shall have the following meanings:

14 "Budget Year": The school year for which general State

15 aid is calculated and awarded under subsection (E).

16 "Base Tax Year": The property tax levy year used to

17 calculate the Budget Year allocation of general State aid.

18 "Preceding Tax Year": The property tax levy year

19 immediately preceding the Base Tax Year.

20 "Base Tax Year's Tax Extension": The product of the

21 equalized assessed valuation utilized by the County Clerk

22 in the Base Tax Year multiplied by the limiting rate as

23 calculated by the County Clerk and defined in the Property

24 Tax Extension Limitation Law.

25 "Preceding Tax Year's Tax Extension": The product of

26 the equalized assessed valuation utilized by the County

SB2217

- 206 -

LRB100 13147 JWD 27539 b

1 Clerk in the Preceding Tax Year multiplied by the Operating

2 Tax Rate as defined in subsection (A).

3 "Extension Limitation Ratio": A numerical ratio,

4 certified by the County Clerk, in which the numerator is

5 the Base Tax Year's Tax Extension and the denominator is

6 the Preceding Tax Year's Tax Extension.

7 "Operating Tax Rate": The operating tax rate as defined

8 in subsection (A).

9 If a school district is subject to property tax extension

10 limitations as imposed under the Property Tax Extension

11 Limitation Law, the State Board of Education shall calculate

12 the Extension Limitation Equalized Assessed Valuation of that

13 district. For the 1999-2000 school year, the Extension

14 Limitation Equalized Assessed Valuation of a school district as

15 calculated by the State Board of Education shall be equal to

16 the product of the district's 1996 Equalized Assessed Valuation

17 and the district's Extension Limitation Ratio. Except as

18 otherwise provided in this paragraph for a school district that

19 has approved or does approve an increase in its limiting rate,

20 for the 2000-2001 school year and each school year thereafter,

21 the Extension Limitation Equalized Assessed Valuation of a

22 school district as calculated by the State Board of Education

23 shall be equal to the product of the Equalized Assessed

24 Valuation last used in the calculation of general State aid and

25 the district's Extension Limitation Ratio. If the Extension

26 Limitation Equalized Assessed Valuation of a school district as

SB2217

- 207 -

LRB100 13147 JWD 27539 b

1 calculated under this subsection (G)(3) is less than the

2 district's equalized assessed valuation as calculated pursuant

3 to subsections (G)(1) and (G)(2), then for purposes of

4 calculating the district's general State aid for the Budget

5 Year pursuant to subsection (E), that Extension Limitation

6 Equalized Assessed Valuation shall be utilized to calculate the

7 district's Available Local Resources under subsection (D). For

8 the 2009-2010 school year and each school year thereafter, if a

9 school district has approved or does approve an increase in its

10 limiting rate, pursuant to Section 18-190 of the Property Tax

11 Code, affecting the Base Tax Year, the Extension Limitation

12 Equalized Assessed Valuation of the school district, as

13 calculated by the State Board of Education, shall be equal to

14 the product of the Equalized Assessed Valuation last used in

15 the calculation of general State aid times an amount equal to

16 one plus the percentage increase, if any, in the Consumer Price

17 Index for all Urban Consumers for all items published by the

18 United States Department of Labor for the 12-month calendar

19 year preceding the Base Tax Year, plus the Equalized Assessed

20 Valuation of new property, annexed property, and recovered tax

21 increment value and minus the Equalized Assessed Valuation of

22 disconnected property. New property and recovered tax

23 increment value shall have the meanings set forth in the

24 Property Tax Extension Limitation Law.

25 Partial elementary unit districts created in accordance

26 with Article 11E of this Code shall not be eligible for the

SB2217

- 208 -

LRB100 13147 JWD 27539 b

1 adjustment in this subsection (G)(3) until the fifth year

2 following the effective date of the reorganization.

3 (3.5) For the 2010-2011 school year and each school year

4 thereafter, if a school district's boundaries span multiple

5 counties, then the Department of Revenue shall send to the

6 State Board of Education, for the purpose of calculating

7 general State aid, the limiting rate and individual rates by

8 purpose for the county that contains the majority of the school

9 district's Equalized Assessed Valuation.

10 (4) For the purposes of calculating general State aid for

11 the 1999-2000 school year only, if a school district

12 experienced a triennial reassessment on the equalized assessed

13 valuation used in calculating its general State financial aid

14 apportionment for the 1998-1999 school year, the State Board of

15 Education shall calculate the Extension Limitation Equalized

16 Assessed Valuation that would have been used to calculate the

17 district's 1998-1999 general State aid. This amount shall equal

18 the product of the equalized assessed valuation used to

19 calculate general State aid for the 1997-1998 school year and

20 the district's Extension Limitation Ratio. If the Extension

21 Limitation Equalized Assessed Valuation of the school district

22 as calculated under this paragraph (4) is less than the

23 district's equalized assessed valuation utilized in

24 calculating the district's 1998-1999 general State aid

25 allocation, then for purposes of calculating the district's

26 general State aid pursuant to paragraph (5) of subsection (E),

SB2217

- 209 -

LRB100 13147 JWD 27539 b

1 that Extension Limitation Equalized Assessed Valuation shall

2 be utilized to calculate the district's Available Local

3 Resources.

4 (5) For school districts having a majority of their

5 equalized assessed valuation in any county except Cook, DuPage,

6 Kane, Lake, McHenry, or Will, if the amount of general State

7 aid allocated to the school district for the 1999-2000 school

8 year under the provisions of subsection (E), (H), and (J) of

9 this Section is less than the amount of general State aid

10 allocated to the district for the 1998-1999 school year under

11 these subsections, then the general State aid of the district

12 for the 1999-2000 school year only shall be increased by the

13 difference between these amounts. The total payments made under

14 this paragraph (5) shall not exceed $14,000,000. Claims shall

15 be prorated if they exceed $14,000,000.

16 (H) Supplemental General State Aid.

17 (1) In addition to the general State aid a school district

18 is allotted pursuant to subsection (E), qualifying school

19 districts shall receive a grant, paid in conjunction with a

20 district's payments of general State aid, for supplemental

21 general State aid based upon the concentration level of

22 children from low-income households within the school

23 district. Supplemental State aid grants provided for school

24 districts under this subsection shall be appropriated for

25 distribution to school districts as part of the same line item

SB2217

- 210 -

LRB100 13147 JWD 27539 b

1 in which the general State financial aid of school districts is

2 appropriated under this Section.

3 (1.5) This paragraph (1.5) applies only to those school

4 years preceding the 2003-2004 school year. For purposes of this

5 subsection (H), the term "Low-Income Concentration Level"

6 shall be the low-income eligible pupil count from the most

7 recently available federal census divided by the Average Daily

8 Attendance of the school district. If, however, (i) the

9 percentage decrease from the 2 most recent federal censuses in

10 the low-income eligible pupil count of a high school district

11 with fewer than 400 students exceeds by 75% or more the

12 percentage change in the total low-income eligible pupil count

13 of contiguous elementary school districts, whose boundaries

14 are coterminous with the high school district, or (ii) a high

15 school district within 2 counties and serving 5 elementary

16 school districts, whose boundaries are coterminous with the

17 high school district, has a percentage decrease from the 2 most

18 recent federal censuses in the low-income eligible pupil count

19 and there is a percentage increase in the total low-income

20 eligible pupil count of a majority of the elementary school

21 districts in excess of 50% from the 2 most recent federal

22 censuses, then the high school district's low-income eligible

23 pupil count from the earlier federal census shall be the number

24 used as the low-income eligible pupil count for the high school

25 district, for purposes of this subsection (H). The changes made

26 to this paragraph (1) by Public Act 92-28 shall apply to

SB2217

- 211 -

LRB100 13147 JWD 27539 b

1 supplemental general State aid grants for school years

2 preceding the 2003-2004 school year that are paid in fiscal

3 year 1999 or thereafter and to any State aid payments made in

4 fiscal year 1994 through fiscal year 1998 pursuant to

5 subsection 1(n) of Section 18-8 of this Code (which was

6 repealed on July 1, 1998), and any high school district that is

7 affected by Public Act 92-28 is entitled to a recomputation of

8 its supplemental general State aid grant or State aid paid in

9 any of those fiscal years. This recomputation shall not be

10 affected by any other funding.

11 (1.10) This paragraph (1.10) applies to the 2003-2004

12 school year and each school year thereafter. For purposes of

13 this subsection (H), the term "Low-Income Concentration Level"

14 shall, for each fiscal year, be the low-income eligible pupil

15 count as of July 1 of the immediately preceding fiscal year (as

16 determined by the Department of Human Services based on the

17 number of pupils who are eligible for at least one of the

18 following low income programs: Medicaid, the Children's Health

19 Insurance Program, TANF, or Food Stamps, excluding pupils who

20 are eligible for services provided by the Department of

21 Children and Family Services, averaged over the 2 immediately

22 preceding fiscal years for fiscal year 2004 and over the 3

23 immediately preceding fiscal years for each fiscal year

24 thereafter) divided by the Average Daily Attendance of the

25 school district.

26 (2) Supplemental general State aid pursuant to this

SB2217

- 212 -

LRB100 13147 JWD 27539 b

1 subsection (H) shall be provided as follows for the 1998-1999,

2 1999-2000, and 2000-2001 school years only:

3 (a) For any school district with a Low Income

4 Concentration Level of at least 20% and less than 35%, the

5 grant for any school year shall be $800 multiplied by the

6 low income eligible pupil count.

7 (b) For any school district with a Low Income

8 Concentration Level of at least 35% and less than 50%, the

9 grant for the 1998-1999 school year shall be $1,100

10 multiplied by the low income eligible pupil count.

11 (c) For any school district with a Low Income

12 Concentration Level of at least 50% and less than 60%, the

13 grant for the 1998-99 school year shall be $1,500

14 multiplied by the low income eligible pupil count.

15 (d) For any school district with a Low Income

16 Concentration Level of 60% or more, the grant for the

17 1998-99 school year shall be $1,900 multiplied by the low

18 income eligible pupil count.

19 (e) For the 1999-2000 school year, the per pupil amount

20 specified in subparagraphs (b), (c), and (d) immediately

21 above shall be increased to $1,243, $1,600, and $2,000,

22 respectively.

23 (f) For the 2000-2001 school year, the per pupil

24 amounts specified in subparagraphs (b), (c), and (d)

25 immediately above shall be $1,273, $1,640, and $2,050,

26 respectively.

SB2217

- 213 -

LRB100 13147 JWD 27539 b

1 (2.5) Supplemental general State aid pursuant to this

2 subsection (H) shall be provided as follows for the 2002-2003

3 school year:

4 (a) For any school district with a Low Income

5 Concentration Level of less than 10%, the grant for each

6 school year shall be $355 multiplied by the low income

7 eligible pupil count.

8 (b) For any school district with a Low Income

9 Concentration Level of at least 10% and less than 20%, the

10 grant for each school year shall be $675 multiplied by the

11 low income eligible pupil count.

12 (c) For any school district with a Low Income

13 Concentration Level of at least 20% and less than 35%, the

14 grant for each school year shall be $1,330 multiplied by

15 the low income eligible pupil count.

16 (d) For any school district with a Low Income

17 Concentration Level of at least 35% and less than 50%, the

18 grant for each school year shall be $1,362 multiplied by

19 the low income eligible pupil count.

20 (e) For any school district with a Low Income

21 Concentration Level of at least 50% and less than 60%, the

22 grant for each school year shall be $1,680 multiplied by

23 the low income eligible pupil count.

24 (f) For any school district with a Low Income

25 Concentration Level of 60% or more, the grant for each

26 school year shall be $2,080 multiplied by the low income

SB2217

- 214 -

LRB100 13147 JWD 27539 b

1 eligible pupil count.

2 (2.10) Except as otherwise provided, supplemental general

3 State aid pursuant to this subsection (H) shall be provided as

4 follows for the 2003-2004 school year and each school year

5 thereafter:

6 (a) For any school district with a Low Income

7 Concentration Level of 15% or less, the grant for each

8 school year shall be $355 multiplied by the low income

9 eligible pupil count.

10 (b) For any school district with a Low Income

11 Concentration Level greater than 15%, the grant for each

12 school year shall be $294.25 added to the product of $2,700

13 and the square of the Low Income Concentration Level, all

14 multiplied by the low income eligible pupil count.

15 For the 2003-2004 school year and each school year

16 thereafter through the 2008-2009 school year only, the grant

17 shall be no less than the grant for the 2002-2003 school year.

18 For the 2009-2010 school year only, the grant shall be no less

19 than the grant for the 2002-2003 school year multiplied by

20 0.66. For the 2010-2011 school year only, the grant shall be no

21 less than the grant for the 2002-2003 school year multiplied by

22 0.33. Notwithstanding the provisions of this paragraph to the

23 contrary, if for any school year supplemental general State aid

24 grants are prorated as provided in paragraph (1) of this

25 subsection (H), then the grants under this paragraph shall be

26 prorated.

SB2217

- 215 -

LRB100 13147 JWD 27539 b

1 For the 2003-2004 school year only, the grant shall be no

2 greater than the grant received during the 2002-2003 school

3 year added to the product of 0.25 multiplied by the difference

4 between the grant amount calculated under subsection (a) or (b)

5 of this paragraph (2.10), whichever is applicable, and the

6 grant received during the 2002-2003 school year. For the

7 2004-2005 school year only, the grant shall be no greater than

8 the grant received during the 2002-2003 school year added to

9 the product of 0.50 multiplied by the difference between the

10 grant amount calculated under subsection (a) or (b) of this

11 paragraph (2.10), whichever is applicable, and the grant

12 received during the 2002-2003 school year. For the 2005-2006

13 school year only, the grant shall be no greater than the grant

14 received during the 2002-2003 school year added to the product

15 of 0.75 multiplied by the difference between the grant amount

16 calculated under subsection (a) or (b) of this paragraph

17 (2.10), whichever is applicable, and the grant received during

18 the 2002-2003 school year.

19 (3) School districts with an Average Daily Attendance of

20 more than 1,000 and less than 50,000 that qualify for

21 supplemental general State aid pursuant to this subsection

22 shall submit a plan to the State Board of Education prior to

23 October 30 of each year for the use of the funds resulting from

24 this grant of supplemental general State aid for the

25 improvement of instruction in which priority is given to

26 meeting the education needs of disadvantaged children. Such

SB2217

- 216 -

LRB100 13147 JWD 27539 b

1 plan shall be submitted in accordance with rules and

2 regulations promulgated by the State Board of Education.

3 (4) School districts with an Average Daily Attendance of

4 50,000 or more that qualify for supplemental general State aid

5 pursuant to this subsection shall be required to distribute

6 from funds available pursuant to this Section, no less than

7 $261,000,000 in accordance with the following requirements:

8 (a) The required amounts shall be distributed to the

9 attendance centers within the district in proportion to the

10 number of pupils enrolled at each attendance center who are

11 eligible to receive free or reduced-price lunches or

12 breakfasts under the federal Child Nutrition Act of 1966

13 and under the National School Lunch Act during the

14 immediately preceding school year.

15 (b) The distribution of these portions of supplemental

16 and general State aid among attendance centers according to

17 these requirements shall not be compensated for or

18 contravened by adjustments of the total of other funds

19 appropriated to any attendance centers, and the Board of

20 Education shall utilize funding from one or several sources

21 in order to fully implement this provision annually prior

22 to the opening of school.

23 (c) Each attendance center shall be provided by the

24 school district a distribution of noncategorical funds and

25 other categorical funds to which an attendance center is

26 entitled under law in order that the general State aid and

SB2217

- 217 -

LRB100 13147 JWD 27539 b

1 supplemental general State aid provided by application of

2 this subsection supplements rather than supplants the

3 noncategorical funds and other categorical funds provided

4 by the school district to the attendance centers.

5 (d) Any funds made available under this subsection that

6 by reason of the provisions of this subsection are not

7 required to be allocated and provided to attendance centers

8 may be used and appropriated by the board of the district

9 for any lawful school purpose.

10 (e) Funds received by an attendance center pursuant to

11 this subsection shall be used by the attendance center at

12 the discretion of the principal and local school council

13 for programs to improve educational opportunities at

14 qualifying schools through the following programs and

15 services: early childhood education, reduced class size or

16 improved adult to student classroom ratio, enrichment

17 programs, remedial assistance, attendance improvement, and

18 other educationally beneficial expenditures which

19 supplement the regular and basic programs as determined by

20 the State Board of Education. Funds provided shall not be

21 expended for any political or lobbying purposes as defined

22 by board rule.

23 (f) Each district subject to the provisions of this

24 subdivision (H)(4) shall submit an acceptable plan to meet

25 the educational needs of disadvantaged children, in

26 compliance with the requirements of this paragraph, to the

SB2217

- 218 -

LRB100 13147 JWD 27539 b

1 State Board of Education prior to July 15 of each year.

2 This plan shall be consistent with the decisions of local

3 school councils concerning the school expenditure plans

4 developed in accordance with part 4 of Section 34-2.3. The

5 State Board shall approve or reject the plan within 60 days

6 after its submission. If the plan is rejected, the district

7 shall give written notice of intent to modify the plan

8 within 15 days of the notification of rejection and then

9 submit a modified plan within 30 days after the date of the

10 written notice of intent to modify. Districts may amend

11 approved plans pursuant to rules promulgated by the State

12 Board of Education.

13 Upon notification by the State Board of Education that

14 the district has not submitted a plan prior to July 15 or a

15 modified plan within the time period specified herein, the

16 State aid funds affected by that plan or modified plan

17 shall be withheld by the State Board of Education until a

18 plan or modified plan is submitted.

19 If the district fails to distribute State aid to

20 attendance centers in accordance with an approved plan, the

21 plan for the following year shall allocate funds, in

22 addition to the funds otherwise required by this

23 subsection, to those attendance centers which were

24 underfunded during the previous year in amounts equal to

25 such underfunding.

26 For purposes of determining compliance with this

SB2217

- 219 -

LRB100 13147 JWD 27539 b

1 subsection in relation to the requirements of attendance

2 center funding, each district subject to the provisions of

3 this subsection shall submit as a separate document by

4 December 1 of each year a report of expenditure data for

5 the prior year in addition to any modification of its

6 current plan. If it is determined that there has been a

7 failure to comply with the expenditure provisions of this

8 subsection regarding contravention or supplanting, the

9 State Superintendent of Education shall, within 60 days of

10 receipt of the report, notify the district and any affected

11 local school council. The district shall within 45 days of

12 receipt of that notification inform the State

13 Superintendent of Education of the remedial or corrective

14 action to be taken, whether by amendment of the current

15 plan, if feasible, or by adjustment in the plan for the

16 following year. Failure to provide the expenditure report

17 or the notification of remedial or corrective action in a

18 timely manner shall result in a withholding of the affected

19 funds.

20 The State Board of Education shall promulgate rules and

21 regulations to implement the provisions of this

22 subsection. No funds shall be released under this

23 subdivision (H)(4) to any district that has not submitted a

24 plan that has been approved by the State Board of

25 Education.

SB2217

- 220 -

LRB100 13147 JWD 27539 b

1 (I) (Blank).

2 (J) (Blank).

3 (K) Grants to Laboratory and Alternative Schools.

4 In calculating the amount to be paid to the governing board

5 of a public university that operates a laboratory school under

6 this Section or to any alternative school that is operated by a

7 regional superintendent of schools, the State Board of

8 Education shall require by rule such reporting requirements as

9 it deems necessary.

10 As used in this Section, "laboratory school" means a public

11 school which is created and operated by a public university and

12 approved by the State Board of Education. The governing board

13 of a public university which receives funds from the State

14 Board under this subsection (K) may not increase the number of

15 students enrolled in its laboratory school from a single

16 district, if that district is already sending 50 or more

17 students, except under a mutual agreement between the school

18 board of a student's district of residence and the university

19 which operates the laboratory school. A laboratory school may

20 not have more than 1,000 students, excluding students with

21 disabilities in a special education program.

22 As used in this Section, "alternative school" means a

23 public school which is created and operated by a Regional

24 Superintendent of Schools and approved by the State Board of

SB2217

- 221 -

LRB100 13147 JWD 27539 b

1 Education. Such alternative schools may offer courses of

2 instruction for which credit is given in regular school

3 programs, courses to prepare students for the high school

4 equivalency testing program or vocational and occupational

5 training. A regional superintendent of schools may contract

6 with a school district or a public community college district

7 to operate an alternative school. An alternative school serving

8 more than one educational service region may be established by

9 the regional superintendents of schools of the affected

10 educational service regions. An alternative school serving

11 more than one educational service region may be operated under

12 such terms as the regional superintendents of schools of those

13 educational service regions may agree.

14 Each laboratory and alternative school shall file, on forms

15 provided by the State Superintendent of Education, an annual

16 State aid claim which states the Average Daily Attendance of

17 the school's students by month. The best 3 months' Average

18 Daily Attendance shall be computed for each school. The general

19 State aid entitlement shall be computed by multiplying the

20 applicable Average Daily Attendance by the Foundation Level as

21 determined under this Section.

22 (L) Payments, Additional Grants in Aid and Other Requirements.

23 (1) For a school district operating under the financial

24 supervision of an Authority created under Article 34A, the

25 general State aid otherwise payable to that district under this

SB2217

- 222 -

LRB100 13147 JWD 27539 b

1 Section, but not the supplemental general State aid, shall be

2 reduced by an amount equal to the budget for the operations of

3 the Authority as certified by the Authority to the State Board

4 of Education, and an amount equal to such reduction shall be

5 paid to the Authority created for such district for its

6 operating expenses in the manner provided in Section 18-11. The

7 remainder of general State school aid for any such district

8 shall be paid in accordance with Article 34A when that Article

9 provides for a disposition other than that provided by this

10 Article.

11 (2) (Blank).

12 (3) Summer school. Summer school payments shall be made as

13 provided in Section 18-4.3.

14 (M) Education Funding Advisory Board.

15 The Education Funding Advisory Board, hereinafter in this

16 subsection (M) referred to as the "Board", is hereby created.

17 The Board shall consist of 5 members who are appointed by the

18 Governor, by and with the advice and consent of the Senate. The

19 members appointed shall include representatives of education,

20 business, and the general public. One of the members so

21 appointed shall be designated by the Governor at the time the

22 appointment is made as the chairperson of the Board. The

23 initial members of the Board may be appointed any time after

24 the effective date of this amendatory Act of 1997. The regular

25 term of each member of the Board shall be for 4 years from the

SB2217

- 223 -

LRB100 13147 JWD 27539 b

1 third Monday of January of the year in which the term of the

2 member's appointment is to commence, except that of the 5

3 initial members appointed to serve on the Board, the member who

4 is appointed as the chairperson shall serve for a term that

5 commences on the date of his or her appointment and expires on

6 the third Monday of January, 2002, and the remaining 4 members,

7 by lots drawn at the first meeting of the Board that is held

8 after all 5 members are appointed, shall determine 2 of their

9 number to serve for terms that commence on the date of their

10 respective appointments and expire on the third Monday of

11 January, 2001, and 2 of their number to serve for terms that

12 commence on the date of their respective appointments and

13 expire on the third Monday of January, 2000. All members

14 appointed to serve on the Board shall serve until their

15 respective successors are appointed and confirmed. Vacancies

16 shall be filled in the same manner as original appointments. If

17 a vacancy in membership occurs at a time when the Senate is not

18 in session, the Governor shall make a temporary appointment

19 until the next meeting of the Senate, when he or she shall

20 appoint, by and with the advice and consent of the Senate, a

21 person to fill that membership for the unexpired term. If the

22 Senate is not in session when the initial appointments are

23 made, those appointments shall be made as in the case of

24 vacancies.

25 The Education Funding Advisory Board shall be deemed

26 established, and the initial members appointed by the Governor

SB2217

- 224 -

LRB100 13147 JWD 27539 b

1 to serve as members of the Board shall take office, on the date

2 that the Governor makes his or her appointment of the fifth

3 initial member of the Board, whether those initial members are

4 then serving pursuant to appointment and confirmation or

5 pursuant to temporary appointments that are made by the

6 Governor as in the case of vacancies.

7 The State Board of Education shall provide such staff

8 assistance to the Education Funding Advisory Board as is

9 reasonably required for the proper performance by the Board of

10 its responsibilities.

11 For school years after the 2000-2001 school year, the

12 Education Funding Advisory Board, in consultation with the

13 State Board of Education, shall make recommendations as

14 provided in this subsection (M) to the General Assembly for the

15 foundation level under subdivision (B)(3) of this Section and

16 for the supplemental general State aid grant level under

17 subsection (H) of this Section for districts with high

18 concentrations of children from poverty. The recommended

19 foundation level shall be determined based on a methodology

20 which incorporates the basic education expenditures of

21 low-spending schools exhibiting high academic performance. The

22 Education Funding Advisory Board shall make such

23 recommendations to the General Assembly on January 1 of odd

24 numbered years, beginning January 1, 2001.

25 (N) (Blank).

SB2217

- 225 -

LRB100 13147 JWD 27539 b

1 (O) References.

2 (1) References in other laws to the various subdivisions of

3 Section 18-8 as that Section existed before its repeal and

4 replacement by this Section 18-8.05 shall be deemed to refer to

5 the corresponding provisions of this Section 18-8.05, to the

6 extent that those references remain applicable.

7 (2) References in other laws to State Chapter 1 funds shall

8 be deemed to refer to the supplemental general State aid

9 provided under subsection (H) of this Section.

10 (P) Public Act 93-838 and Public Act 93-808 make inconsistent

11 changes to this Section. Under Section 6 of the Statute on

12 Statutes there is an irreconcilable conflict between Public Act

13 93-808 and Public Act 93-838. Public Act 93-838, being the last

14 acted upon, is controlling. The text of Public Act 93-838 is

15 the law regardless of the text of Public Act 93-808.

16 (Q) State Fiscal Year 2015 Payments.

17 For payments made for State fiscal year 2015, the State

18 Board of Education shall, for each school district, calculate

19 that district's pro-rata share of a minimum sum of $13,600,000

20 or additional amounts as needed from the total net General

21 State Aid funding as calculated under this Section that shall

22 be deemed attributable to the provision of special educational

23 facilities and services, as defined in Section 14-1.08 of this

SB2217

- 226 -

LRB100 13147 JWD 27539 b

1 Code, in a manner that ensures compliance with maintenance of

2 State financial support requirements under the federal

3 Individuals with Disabilities Education Act. Each school

4 district must use such funds only for the provision of special

5 educational facilities and services, as defined in Section

6 14-1.08 of this Code, and must comply with any expenditure

7 verification procedures adopted by the State Board of

8 Education.

9 (R) State Fiscal Year 2016 Payments.

10 For payments made for State fiscal year 2016, the State

11 Board of Education shall, for each school district, calculate

12 that district's pro rata share of a minimum sum of $1 or

13 additional amounts as needed from the total net General State

14 Aid funding as calculated under this Section that shall be

15 deemed attributable to the provision of special educational

16 facilities and services, as defined in Section 14-1.08 of this

17 Code, in a manner that ensures compliance with maintenance of

18 State financial support requirements under the federal

19 Individuals with Disabilities Education Act. Each school

20 district must use such funds only for the provision of special

21 educational facilities and services, as defined in Section

22 14-1.08 of this Code, and must comply with any expenditure

23 verification procedures adopted by the State Board of

24 Education.

SB2217

- 227 -

LRB100 13147 JWD 27539 b

1 (S) State Fiscal Year 2017 Payments.

2 For payments made for State fiscal year 2017, the State

3 Board of Education shall, for each school district, calculate

4 that district's pro rata share of a minimum sum of $1 or

5 additional amounts as needed from the total net General State

6 Aid funding as calculated under this Section that shall be

7 deemed attributable to the provision of special educational

8 facilities and services, as defined in Section 14-1.08 of this

9 Code, in a manner that ensures compliance with maintenance of

10 State financial support requirements under the federal

11 Individuals with Disabilities Education Act. Each school

12 district must use such funds only for the provision of special

13 educational facilities and services, as defined in Section

14 14-1.08 of this Code, and must comply with any expenditure

15 verification procedures adopted by the State Board of

16 Education.

17 (T) State Fiscal Year 2018 Payments.

18 For payments made for State fiscal year 2018, the State

19 Board of Education shall, for each school district, calculate

20 that district's pro rata share of a minimum sum of $1 or

21 additional amounts as needed from the total net evidence-based

22 funding as calculated under this Section that shall be deemed

23 attributable to the provision of special educational

24 facilities and services, as defined in Section 14-1.08 of this

25 Code, in a manner that ensures compliance with maintenance of

SB2217

- 228 -

LRB100 13147 JWD 27539 b

1 State financial support requirements under the federal

2 Individuals with Disabilities Education Act. Each school

3 district must use such funds only for the provision of special

4 educational facilities and services, as defined in Section

5 14-1.08 of this Code, and must comply with any expenditure

6 verification procedures adopted by the State Board of

7 Education.

8 (Source: P.A. 98-972, eff. 8-15-14; 99-2, eff. 3-26-15; 99-194,

9 eff. 7-30-15; 99-523, eff. 6-30-16.)

10 Section 5-50. The Public Community College Act is amended

11 by changing Section 5-11 as follows:

12 (110 ILCS 805/5-11) (from Ch. 122, par. 105-11)

13 Sec. 5-11. Any public community college which subsequent to

14 July 1, 1972 but before July 1, 2016, commenced construction of

15 any facilities approved by the State Board and the Illinois

16 Board of Higher Education may, after completion thereof, apply

17 to the State for a grant for expenditures made by the community

18 college from its own funds for building purposes for such

19 facilities in excess of 25% of the cost of such facilities as

20 approved by the State Board and the Illinois Board of Higher

21 Education. Any public community college that, on or after July

22 1, 2016, commenced construction of any facilities approved by

23 the State Board may, after completion thereof, apply to the

24 State for a grant for expenditures made by the community

SB2217

- 229 -

LRB100 13147 JWD 27539 b

1 college from its own funds for building purposes for such

2 facilities in excess of 25% of the cost of such facilities as

3 approved by the State Board. A grant shall be contingent upon

4 said community college having otherwise complied with Sections

5 5-3, 5-4, 5-5 and 5-10 of this Act.

6 If any payments or contributions of any kind which are

7 based upon, or are to be applied to, the cost of such

8 construction are received from the Federal government, or an

9 agency thereof, subsequent to receipt of the grant herein

10 provided, the amount of such subsequent payment or

11 contributions shall be paid over to the Capital Development

12 Board by the community college for deposit in the Capital

13 Development Board Contributory Trust ~~Bond Interest and~~

14 ~~Retirement~~ Fund.

15 (Source: P.A. 99-655, eff. 7-28-16.)

16 Section 5-55. The Comprehensive Lead Education, Reduction,

17 and Window Replacement Program Act is amended by changing

18 Sections 5, 10, 15, 20, 25, and 30 as follows:

19 (410 ILCS 43/5)

20 Sec. 5. Findings; intent; establishment of program;

21 authority.

22 (a) The General Assembly finds all of the following:

23 (1) Lead-based paint poisoning is a potentially

24 devastating, but preventable disease. It is one of the top

SB2217

- 230 -

LRB100 13147 JWD 27539 b

1 environmental threats to children's health in the United

2 States.

3 (2) The number of lead-poisoned children in Illinois is

4 among the highest in the nation, especially in older, more

5 affordable properties.

6 (3) Lead poisoning causes irreversible damage to the

7 development of a child's nervous system. Even at low and

8 moderate levels, lead poisoning causes learning

9 disabilities, problems with speech, shortened attention

10 span, hyperactivity, and behavioral problems. Recent

11 research links low levels of lead exposure to lower IQ

12 scores and to juvenile delinquency.

13 (4) Older housing is the number one risk factor for

14 childhood lead poisoning. Properties built before 1950 are

15 statistically much more likely to contain lead-based paint

16 hazards than buildings constructed more recently.

17 (5) The State of Illinois ranks 10th out of the 50

18 states in the age of its housing stock. More than 50% of

19 the housing units in Chicago and in Rock Island, Peoria,

20 Macon, Madison, and Kankakee counties were built before

21 1960. More than 43% of the housing units in St. Clair,

22 Winnebago, Sangamon, Kane, and Cook counties were built

23 before 1950.

24 (6) There are nearly 1.4 million households with

25 lead-based paint hazards in Illinois.

26 (7) Most children are lead poisoned in their own homes

SB2217

- 231 -

LRB100 13147 JWD 27539 b

1 through exposure to lead dust from deteriorated lead paint

2 surfaces, like windows, and when lead paint deteriorates or

3 is disturbed through home renovation and repainting.

4 (8) Fewer ~~Less~~ than 25% of children in Illinois age 6

5 and under have been tested for lead poisoning. While

6 children are lead poisoned throughout Illinois, counties

7 above the statewide average include: Alexander, Cass,

8 Cook, Fulton, Greene, Kane, Kankakee, Knox, LaSalle,

9 Macon, Mercer, Peoria, Perry, Rock Island, Sangamon, St.

10 Clair, Stephenson, Vermilion, Will, and Winnebago.

11 (9) The control of lead hazards significantly reduces

12 lead-poisoning rates. Other communities, including New

13 York City and Milwaukee, have successfully reduced

14 lead-poisoning rates by removing lead-based paint hazards

15 on windows.

16 (10) Windows are considered a higher lead exposure risk

17 more often than other components in a housing unit. Windows

18 are a major contributor of lead dust in the home, due to

19 both weathering conditions and friction effects on paint.

20 (11) There is an insufficient pool of licensed lead

21 abatement workers and contractors to address the problem in

22 some areas of the State.

23 (12) Through grants from the U.S. Department of Housing

24 and Urban Development, some communities in Illinois have

25 begun to reduce lead poisoning of children. While this is

26 an ongoing effort, it only addresses a small number of the

SB2217

- 232 -

LRB100 13147 JWD 27539 b

1 low-income children statewide in communities with high

2 levels of lead paint in the housing stock.

3 (b) It is the intent of the General Assembly to:

4 (1) address the problem of lead poisoning of children

5 by eliminating lead hazards in homes;

6 (2) provide training within communities to encourage

7 the use of lead paint safe work practices;

8 (3) create job opportunities for community members in

9 the lead abatement industry;

10 (4) support the efforts of small business and property

11 owners committed to maintaining lead-safe housing; and

12 (5) assist in the maintenance of affordable lead-safe

13 housing stock.

14 (c) The General Assembly hereby establishes the

15 Comprehensive Lead Education, Reduction, and Window

16 Replacement Program to assist residential property owners

17 through a Lead Direct Assistance Program to reduce lead hazards

18 in residential properties ~~loan and grant programs to reduce~~

19 ~~lead paint hazards through window replacement in pilot area~~

20 ~~communities. Where there is a lack of workers trained to remove~~

21 ~~lead-based paint hazards, job-training programs must be~~

22 ~~initiated. The General Assembly also recognizes that training,~~

23 ~~insurance, and licensing costs are prohibitively high and~~

24 ~~hereby establishes incentives for contractors to do lead~~

25 ~~abatement work~~.

26 (d) The Department of Public Health is authorized to:

SB2217

- 233 -

LRB100 13147 JWD 27539 b

1 (1) make and adopt such rules as necessary to implement

2 this Act;

3 (2) assess administrative fines and penalties, as

4 established by rule, for persons violating rules adopted by

5 the Department;

6 (3) charge $0.25 per page for documents requested by

7 the public relating to this Act, whether in paper or

8 electronic format;

9 (4) make referrals for prosecution to the Illinois

10 Attorney General or the State's Attorney for the county in

11 which a violation occurs for any violation of this Act or

12 the rules adopted under this Act; and

13 (5) establish agreements, pursuant to the

14 Intergovernmental Cooperation Act, with the Department of

15 Commerce and Economic Opportunity, the Illinois Housing

16 Development Authority, or any other public agency as

17 required, to implement this Act.

18 (Source: P.A. 95-492, eff. 1-1-08.)

19 (410 ILCS 43/10)

20 Sec. 10. Definitions. In this Act:

21 "Advisory Council" refers to the Lead Safe Housing Advisory

22 Council established under Public Act 93-0789.

23 "CLEAR-WIN Program" refers to the Comprehensive Lead

24 Education, Reduction, and Window Replacement Program created

25 pursuant to this Act to assist property owners of single family

SB2217

- 234 -

LRB100 13147 JWD 27539 b

1 homes and multi-unit residential properties in the State,

2 through direct assistance programs that reduce lead paint and

3 leaded plumbing hazards and, where necessary, through other

4 lead hazard control techniques ~~pilot area communities, through~~

5 ~~loan and grant programs that reduce lead paint hazards~~

6 ~~primarily through window replacement and, where necessary,~~

7 ~~through other lead-based paint hazard control techniques~~.

8 "Department" means the Department of Public Health.

9 "Director" means the Director of Public Health.

10 "Lead Safe Housing Maintenance Standards" refers to the

11 standards developed by the Department in conjunction with the

12 Lead Safe Housing Advisory Council.

13 "Leaded Plumbing" means that portion of a building's

14 potable water plumbing that is suspected or known to contain

15 lead or lead-containing material as indicated by lead in

16 potable water samples.

17 "Low-income" means a household at or below 80% of the

18 median income level for a given county as determined annually

19 by the U.S. Department of Housing and Urban Development.

20 "Person" means any individual, corporation, partnership,

21 firm, organization, or association, acting individually or as a

22 group.

23 "Plumbing" has the meaning ascribed to it in the Illinois

24 Plumbing License Law.

25 "Property" means a single-family residence.

26 "Recipient" means a person receiving direct assistance

SB2217

- 235 -

LRB100 13147 JWD 27539 b

1 pursuant to this Act.

2 ~~"Pilot area communities" means the counties or cities~~

3 ~~selected by the Department, with the advice of the Advisory~~

4 ~~Council, where properties whose owners are eligible for the~~

5 ~~assistance provided by this Act are located.~~

6 ~~"Window" means the inside, outside, and sides of sashes and~~

7 ~~mullions and the frames to the outside edge of the frame,~~

8 ~~including sides, sash guides, and window wells and sills.~~

9 (Source: P.A. 95-492, eff. 1-1-08.)

10 (410 ILCS 43/15)

11 Sec. 15. Lead Direct Assistance Program ~~Grant and loan~~

12 ~~program~~.

13 (a) Subject to appropriation, the Department, in

14 consultation with the Advisory Council, shall establish and

15 operate the Lead Direct Assistance Program throughout the State

16 ~~CLEAR-WIN Program in two pilot area communities selected by the~~

17 ~~Department with advice from the Advisory Council. Pilot area~~

18 ~~communities shall be selected based upon the prevalence of~~

19 ~~low-income families whose children are lead poisoned, the age~~

20 ~~of the housing stock, and other sources of funding available to~~

21 ~~the communities to address lead-based paint hazards~~.

22 (b) The Department shall be responsible for administering

23 the Lead Direct Assistance Program to remediate lead-based

24 paint and leaded plumbing hazards in residential buildings

25 ~~CLEAR-WIN grant program. The grant shall be used to correct~~

SB2217

- 236 -

LRB100 13147 JWD 27539 b

1 ~~lead-based paint hazards in residential buildings~~. Conditions

2 for receiving direct assistance ~~a grant~~ shall be developed by

3 the Department, in consultation with the Department of Commerce

4 and Economic Opportunity and the Illinois Housing Development

5 Authority ~~based on criteria established by the Advisory~~

6 ~~Council~~. Criteria, including but not limited to the following

7 program components, shall include (i) income of the resident

8 ~~eligibility for receipt of the grants~~, with priority given to

9 low-income homeowners ~~tenants or owners who rent to low-income~~

10 ~~tenants~~; (ii) properties where at least one child has been

11 found to have an elevated blood level pursuant to the Lead

12 Poisoning Prevention Act ~~to be covered under CLEAR-WIN~~; and

13 (iii) properties where the potable water has been tested and

14 found to contain lead exceeding levels established by rule ~~the~~

15 ~~number of units to be covered in a property~~. Recipients of

16 direct assistance under this program shall be provided a copy

17 of the Department's ~~Prior to making a grant, the Department~~

18 ~~must provide the grant recipient with a copy of the~~ Lead Safe

19 Housing Maintenance Standards ~~generated by the Advisory~~

20 ~~Council~~. The homeowner ~~property owner~~ must certify that he or

21 she has received the Standards and intends to comply with them~~;~~

22 ~~has provided a copy of the Standards to all tenants in the~~

23 ~~building; will continue to rent to the same tenant or other~~

24 ~~low-income tenant for a period of not less than 5 years~~

25 ~~following completion of the work;~~ and will continue to maintain

26 the property as lead-safe. Failure to comply with the ~~grant~~

SB2217

- 237 -

LRB100 13147 JWD 27539 b

1 conditions of the Lead Direct Assistance Program is a violation

2 of this Act ~~may result in repayment of grant funds~~.

3 (c) (Blank). ~~The Advisory Council shall also consider~~

4 ~~development of a loan program to assist property owners not~~

5 ~~eligible for grants.~~

6 (d) All lead-based paint hazard control work performed

7 pursuant to the Lead Direct Assistance Program shall comply

8 ~~with these grant or loan funds shall be conducted in~~

9 ~~conformance~~ with the Lead Poisoning Prevention Act and the

10 Illinois Lead Poisoning Prevention Code. All plumbing work

11 performed pursuant to the Lead Direct Assistance Program shall

12 comply with the Illinois Plumbing Licensing Act and the

13 Illinois Plumbing Code. Before persons ~~contractors~~ are paid for

14 ~~repair~~ work conducted pursuant to this Act ~~under the CLEAR-WIN~~

15 ~~Program~~, each subject property ~~dwelling unit assisted~~ must be

16 inspected by a lead risk assessor or lead inspector licensed in

17 Illinois, and an appropriate number of dust samples must be

18 collected ~~from~~ in and around the work areas for lead analysis,

19 with results in compliance with levels set by the Lead

20 Poisoning Prevention Act and the Illinois Lead Poisoning

21 Prevention Code or in the case of leaded plumbing work, be

22 inspected by an Illinois-certified plumbing inspector. All

23 costs associated with such inspections, including laboratory

24 fees, ~~of evaluation~~ shall be compensable to the person

25 contracted to provide direct assistance, as prescribed by rule

26 ~~the responsibility of the property owner who received the grant~~

SB2217

- 238 -

LRB100 13147 JWD 27539 b

1 ~~or loan, but will be provided for by the Department for grant~~

2 ~~recipients and may be included in the amount of the loan~~.

3 Additional repairs and clean-up costs associated with a failed

4 clearance test, including follow-up tests, shall be the

5 responsibility of the person performing the work pursuant to

6 the Lead Direct Assistance Program ~~contractor~~.

7 (e) The ~~Within 6 months after the effective date of this~~

8 ~~Act, the Advisory Council shall recommend to the~~ Department

9 shall issue Lead Safe Housing Maintenance Standards pursuant to

10 this Act ~~for purposes of the CLEAR-WIN Program~~. Except for

11 properties where all lead-based paint, leaded plumbing, or

12 other identified lead hazards have ~~has~~ been removed, the

13 standards shall describe the responsibilities of property

14 owners and tenants in maintaining lead-safe housing, including

15 but not limited to, prescribing special cleaning, repair,

16 flushing, filtering, and maintenance necessary to minimize the

17 risk that subject ~~reduce the chance that~~ properties will cause

18 lead poisoning in child occupants. Recipients of direct

19 assistance ~~CLEAR-WIN grants and loans~~ shall be required to

20 continue to maintain their properties in compliance with these

21 Lead Safe Housing Maintenance Standards. Failure to maintain

22 properties in accordance with these Standards is a violation

23 and may subject the recipient to fines and penalties prescribed

24 by rule ~~may result in repayment of grant funds or termination~~

25 ~~of the loan~~.

26 (f) From funds appropriated, the Department may pay its own

SB2217

- 239 -

LRB100 13147 JWD 27539 b

1 ~~grants and~~ reasonable administrative costs and by agreement,

2 the reasonable administrative costs of other public agencies.

3 (g) Failure by any person performing work pursuant to the

4 Lead Direct Assistance Program to comply with rules or any

5 contractual agreement made thereunder may subject the person to

6 administrative action by the Department or other public

7 agencies, pursuant to rules adopted hereunder, including, but

8 not limited to, civil penalties, retainage of payment, and loss

9 of eligibility to participate. Civil actions, including for

10 reimbursement, damages and money penalties, and criminal

11 actions may be brought by the Attorney General or the state's

12 attorney for the county in which the violation occurs.

13 (Source: P.A. 95-492, eff. 1-1-08; 96-959, eff. 7-1-10.)

14 (410 ILCS 43/20)

15 Sec. 20. Lead abatement training. The Advisory Council

16 shall advise the Department ~~determine~~ whether a sufficient

17 number of lead abatement training programs exist to serve the

18 State ~~pilot sites~~. If the Department determines ~~it is~~

19 ~~determined~~ additional training programs are needed, the

20 Department may utilize funds appropriated pursuant to this Act

21 to address deficiencies ~~Advisory Council shall work with the~~

22 ~~Department to establish the additional training programs for~~

23 ~~purposes of the CLEAR-WIN Program~~.

24 (Source: P.A. 95-492, eff. 1-1-08.)

SB2217

- 240 -

LRB100 13147 JWD 27539 b

1 (410 ILCS 43/25)

2 Sec. 25. Insurance assistance. The Department through

3 agreements with other public agencies may allow for

4 reimbursement of certain insurance costs associated with

5 persons performing work pursuant to this Act ~~shall make~~

6 ~~available, for the portion of a policy related to lead~~

7 ~~activities, 100% insurance subsidies to licensed lead~~

8 ~~abatement contractors who primarily target their work to the~~

9 ~~pilot area communities and employ a significant number of~~

10 ~~licensed lead abatement workers from the pilot area~~

11 ~~communities. Receipt of the subsidies shall be reviewed~~

12 ~~annually by the Department. The Department shall adopt rules~~

13 ~~for implementation of these insurance subsidies within 6 months~~

14 ~~after the effective date of this Act~~.

15 (Source: P.A. 95-492, eff. 1-1-08.)

16 (410 ILCS 43/30)

17 Sec. 30. Advisory Council. The Advisory Council shall

18 assist the Department in developing ~~submit~~ an annual written

19 report to the Governor and General Assembly on the operation

20 and effectiveness of the CLEAR-WIN Program. The report must

21 evaluate the program's effectiveness on reducing the

22 prevalence of lead poisoning in children ~~in the pilot area~~

23 ~~communities and in training and employing persons in the pilot~~

24 ~~area communities~~. The report may also contain information about

25 training and employment associated with persons providing

SB2217

- 241 -

LRB100 13147 JWD 27539 b

1 direct assistance work. The report also must describe the

2 numbers of units in which lead hazards were remediated or

3 leaded plumbing replaced ~~lead-based paint was abated~~; specify

4 the type of work completed and the types of dwellings and

5 demographics of persons assisted; summarize the cost of lead

6 ~~lead-based paint~~ hazard control and CLEAR-WIN Program

7 administration; rent increases or decreases in the residential

8 property affected by direct assistance work ~~pilot area~~

9 ~~communities~~; rental property ownership changes; and any other

10 CLEAR-WIN actions taken by the Department, other public

11 agencies, or the Advisory Council and recommend any necessary

12 legislation or rule-making to improve the effectiveness of the

13 CLEAR-WIN Program.

14 (Source: P.A. 95-492, eff. 1-1-08.)

15 ARTICLE 10. RETIREMENT CONTRIBUTIONS

16 Section 10-5. The State Finance Act is amended by changing

17 Sections 8.12 and 14.1 as follows:

18 (30 ILCS 105/8.12) (from Ch. 127, par. 144.12)

19 Sec. 8.12. State Pensions Fund.

20 (a) The moneys in the State Pensions Fund shall be used

21 exclusively for the administration of the Uniform Disposition

22 of Unclaimed Property Act and for the expenses incurred by the

23 Auditor General for administering the provisions of Section

SB2217

- 242 -

LRB100 13147 JWD 27539 b

1 2-8.1 of the Illinois State Auditing Act and for the funding of

2 the unfunded liabilities of the designated retirement systems.

3 Beginning in State fiscal year 2019 ~~2018~~, payments to the

4 designated retirement systems under this Section shall be in

5 addition to, and not in lieu of, any State contributions

6 required under the Illinois Pension Code.

7 "Designated retirement systems" means:

8 (1) the State Employees' Retirement System of

9 Illinois;

10 (2) the Teachers' Retirement System of the State of

11 Illinois;

12 (3) the State Universities Retirement System;

13 (4) the Judges Retirement System of Illinois; and

14 (5) the General Assembly Retirement System.

15 (b) Each year the General Assembly may make appropriations

16 from the State Pensions Fund for the administration of the

17 Uniform Disposition of Unclaimed Property Act.

18 Each month, the Commissioner of the Office of Banks and

19 Real Estate shall certify to the State Treasurer the actual

20 expenditures that the Office of Banks and Real Estate incurred

21 conducting unclaimed property examinations under the Uniform

22 Disposition of Unclaimed Property Act during the immediately

23 preceding month. Within a reasonable time following the

24 acceptance of such certification by the State Treasurer, the

25 State Treasurer shall pay from its appropriation from the State

26 Pensions Fund to the Bank and Trust Company Fund, the Savings

SB2217

- 243 -

LRB100 13147 JWD 27539 b

1 Bank Regulatory Fund, and the Residential Finance Regulatory

2 Fund an amount equal to the expenditures incurred by each Fund

3 for that month.

4 Each month, the Director of Financial Institutions shall

5 certify to the State Treasurer the actual expenditures that the

6 Department of Financial Institutions incurred conducting

7 unclaimed property examinations under the Uniform Disposition

8 of Unclaimed Property Act during the immediately preceding

9 month. Within a reasonable time following the acceptance of

10 such certification by the State Treasurer, the State Treasurer

11 shall pay from its appropriation from the State Pensions Fund

12 to the Financial Institution Fund and the Credit Union Fund an

13 amount equal to the expenditures incurred by each Fund for that

14 month.

15 (c) As soon as possible after the effective date of this

16 amendatory Act of the 93rd General Assembly, the General

17 Assembly shall appropriate from the State Pensions Fund (1) to

18 the State Universities Retirement System the amount certified

19 under Section 15-165 during the prior year, (2) to the Judges

20 Retirement System of Illinois the amount certified under

21 Section 18-140 during the prior year, and (3) to the General

22 Assembly Retirement System the amount certified under Section

23 2-134 during the prior year as part of the required State

24 contributions to each of those designated retirement systems;

25 except that amounts appropriated under this subsection (c) in

26 State fiscal year 2005 shall not reduce the amount in the State

SB2217

- 244 -

LRB100 13147 JWD 27539 b

1 Pensions Fund below $5,000,000. If the amount in the State

2 Pensions Fund does not exceed the sum of the amounts certified

3 in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,

4 the amount paid to each designated retirement system under this

5 subsection shall be reduced in proportion to the amount

6 certified by each of those designated retirement systems.

7 (c-5) For fiscal years 2006 through 2018 ~~2017~~, the General

8 Assembly shall appropriate from the State Pensions Fund to the

9 State Universities Retirement System the amount estimated to be

10 available during the fiscal year in the State Pensions Fund;

11 provided, however, that the amounts appropriated under this

12 subsection (c-5) shall not reduce the amount in the State

13 Pensions Fund below $5,000,000.

14 (c-6) For fiscal year 2019 ~~2018~~ and each fiscal year

15 thereafter, as soon as may be practical after any money is

16 deposited into the State Pensions Fund from the Unclaimed

17 Property Trust Fund, the State Treasurer shall apportion the

18 deposited amount among the designated retirement systems as

19 defined in subsection (a) to reduce their actuarial reserve

20 deficiencies. The State Comptroller and State Treasurer shall

21 pay the apportioned amounts to the designated retirement

22 systems to fund the unfunded liabilities of the designated

23 retirement systems. The amount apportioned to each designated

24 retirement system shall constitute a portion of the amount

25 estimated to be available for appropriation from the State

26 Pensions Fund that is the same as that retirement system's

SB2217

- 245 -

LRB100 13147 JWD 27539 b

1 portion of the total actual reserve deficiency of the systems,

2 as determined annually by the Governor's Office of Management

3 and Budget at the request of the State Treasurer. The amounts

4 apportioned under this subsection shall not reduce the amount

5 in the State Pensions Fund below $5,000,000.

6 (d) The Governor's Office of Management and Budget shall

7 determine the individual and total reserve deficiencies of the

8 designated retirement systems. For this purpose, the

9 Governor's Office of Management and Budget shall utilize the

10 latest available audit and actuarial reports of each of the

11 retirement systems and the relevant reports and statistics of

12 the Public Employee Pension Fund Division of the Department of

13 Insurance.

14 (d-1) As soon as practicable after the effective date of

15 this amendatory Act of the 93rd General Assembly, the

16 Comptroller shall direct and the Treasurer shall transfer from

17 the State Pensions Fund to the General Revenue Fund, as funds

18 become available, a sum equal to the amounts that would have

19 been paid from the State Pensions Fund to the Teachers'

20 Retirement System of the State of Illinois, the State

21 Universities Retirement System, the Judges Retirement System

22 of Illinois, the General Assembly Retirement System, and the

23 State Employees' Retirement System of Illinois after the

24 effective date of this amendatory Act during the remainder of

25 fiscal year 2004 to the designated retirement systems from the

26 appropriations provided for in this Section if the transfers

SB2217

- 246 -

LRB100 13147 JWD 27539 b

1 provided in Section 6z-61 had not occurred. The transfers

2 described in this subsection (d-1) are to partially repay the

3 General Revenue Fund for the costs associated with the bonds

4 used to fund the moneys transferred to the designated

5 retirement systems under Section 6z-61.

6 (e) The changes to this Section made by this amendatory Act

7 of 1994 shall first apply to distributions from the Fund for

8 State fiscal year 1996.

9 (Source: P.A. 98-24, eff. 6-19-13; 98-463, eff. 8-16-13;

10 98-674, eff. 6-30-14; 98-1081, eff. 1-1-15; 99-8, eff. 7-9-15;

11 99-78, eff. 7-20-15; 99-523, eff. 6-30-16.)

12 (30 ILCS 105/14.1) (from Ch. 127, par. 150.1)

13 Sec. 14.1. Appropriations for State contributions to the

14 State Employees' Retirement System; payroll requirements.

15 (a) Appropriations for State contributions to the State

16 Employees' Retirement System of Illinois shall be expended in

17 the manner provided in this Section. Except as otherwise

18 provided in subsections (a-1), (a-2), (a-3), and (a-4) at the

19 time of each payment of salary to an employee under the

20 personal services line item, payment shall be made to the State

21 Employees' Retirement System, from the amount appropriated for

22 State contributions to the State Employees' Retirement System,

23 of an amount calculated at the rate certified for the

24 applicable fiscal year by the Board of Trustees of the State

25 Employees' Retirement System under Section 14-135.08 of the

SB2217

- 247 -

LRB100 13147 JWD 27539 b

1 Illinois Pension Code. If a line item appropriation to an

2 employer for this purpose is exhausted or is unavailable due to

3 any limitation on appropriations that may apply, (including,

4 but not limited to, limitations on appropriations from the Road

5 Fund under Section 8.3 of the State Finance Act), the amounts

6 shall be paid under the continuing appropriation for this

7 purpose contained in the State Pension Funds Continuing

8 Appropriation Act.

9 (a-1) Beginning on the effective date of this amendatory

10 Act of the 93rd General Assembly through the payment of the

11 final payroll from fiscal year 2004 appropriations,

12 appropriations for State contributions to the State Employees'

13 Retirement System of Illinois shall be expended in the manner

14 provided in this subsection (a-1). At the time of each payment

15 of salary to an employee under the personal services line item

16 from a fund other than the General Revenue Fund, payment shall

17 be made for deposit into the General Revenue Fund from the

18 amount appropriated for State contributions to the State

19 Employees' Retirement System of an amount calculated at the

20 rate certified for fiscal year 2004 by the Board of Trustees of

21 the State Employees' Retirement System under Section 14-135.08

22 of the Illinois Pension Code. This payment shall be made to the

23 extent that a line item appropriation to an employer for this

24 purpose is available or unexhausted. No payment from

25 appropriations for State contributions shall be made in

26 conjunction with payment of salary to an employee under the

SB2217

- 248 -

LRB100 13147 JWD 27539 b

1 personal services line item from the General Revenue Fund.

2 (a-2) For fiscal year 2010 only, at the time of each

3 payment of salary to an employee under the personal services

4 line item from a fund other than the General Revenue Fund,

5 payment shall be made for deposit into the State Employees'

6 Retirement System of Illinois from the amount appropriated for

7 State contributions to the State Employees' Retirement System

8 of Illinois of an amount calculated at the rate certified for

9 fiscal year 2010 by the Board of Trustees of the State

10 Employees' Retirement System of Illinois under Section

11 14-135.08 of the Illinois Pension Code. This payment shall be

12 made to the extent that a line item appropriation to an

13 employer for this purpose is available or unexhausted. For

14 fiscal year 2010 only, no payment from appropriations for State

15 contributions shall be made in conjunction with payment of

16 salary to an employee under the personal services line item

17 from the General Revenue Fund.

18 (a-3) For fiscal year 2011 only, at the time of each

19 payment of salary to an employee under the personal services

20 line item from a fund other than the General Revenue Fund,

21 payment shall be made for deposit into the State Employees'

22 Retirement System of Illinois from the amount appropriated for

23 State contributions to the State Employees' Retirement System

24 of Illinois of an amount calculated at the rate certified for

25 fiscal year 2011 by the Board of Trustees of the State

26 Employees' Retirement System of Illinois under Section

SB2217

- 249 -

LRB100 13147 JWD 27539 b

1 14-135.08 of the Illinois Pension Code. This payment shall be

2 made to the extent that a line item appropriation to an

3 employer for this purpose is available or unexhausted. For

4 fiscal year 2011 only, no payment from appropriations for State

5 contributions shall be made in conjunction with payment of

6 salary to an employee under the personal services line item

7 from the General Revenue Fund.

8 (a-4) In fiscal years 2012 through 2018 ~~2017~~ only, at the

9 time of each payment of salary to an employee under the

10 personal services line item from a fund other than the General

11 Revenue Fund, payment shall be made for deposit into the State

12 Employees' Retirement System of Illinois from the amount

13 appropriated for State contributions to the State Employees'

14 Retirement System of Illinois of an amount calculated at the

15 rate certified for the applicable fiscal year by the Board of

16 Trustees of the State Employees' Retirement System of Illinois

17 under Section 14-135.08 of the Illinois Pension Code. In fiscal

18 years 2012 through 2018 ~~2017~~ only, no payment from

19 appropriations for State contributions shall be made in

20 conjunction with payment of salary to an employee under the

21 personal services line item from the General Revenue Fund.

22 (b) Except during the period beginning on the effective

23 date of this amendatory Act of the 93rd General Assembly and

24 ending at the time of the payment of the final payroll from

25 fiscal year 2004 appropriations, the State Comptroller shall

26 not approve for payment any payroll voucher that (1) includes

SB2217

- 250 -

LRB100 13147 JWD 27539 b

1 payments of salary to eligible employees in the State

2 Employees' Retirement System of Illinois and (2) does not

3 include the corresponding payment of State contributions to

4 that retirement system at the full rate certified under Section

5 14-135.08 for that fiscal year for eligible employees, unless

6 the balance in the fund on which the payroll voucher is drawn

7 is insufficient to pay the total payroll voucher, or

8 unavailable due to any limitation on appropriations that may

9 apply, including, but not limited to, limitations on

10 appropriations from the Road Fund under Section 8.3 of the

11 State Finance Act. If the State Comptroller approves a payroll

12 voucher under this Section for which the fund balance is

13 insufficient to pay the full amount of the required State

14 contribution to the State Employees' Retirement System, the

15 Comptroller shall promptly so notify the Retirement System.

16 (b-1) For fiscal year 2010 and fiscal year 2011 only, the

17 State Comptroller shall not approve for payment any non-General

18 Revenue Fund payroll voucher that (1) includes payments of

19 salary to eligible employees in the State Employees' Retirement

20 System of Illinois and (2) does not include the corresponding

21 payment of State contributions to that retirement system at the

22 full rate certified under Section 14-135.08 for that fiscal

23 year for eligible employees, unless the balance in the fund on

24 which the payroll voucher is drawn is insufficient to pay the

25 total payroll voucher, or unavailable due to any limitation on

26 appropriations that may apply, including, but not limited to,

SB2217

- 251 -

LRB100 13147 JWD 27539 b

1 limitations on appropriations from the Road Fund under Section

2 8.3 of the State Finance Act. If the State Comptroller approves

3 a payroll voucher under this Section for which the fund balance

4 is insufficient to pay the full amount of the required State

5 contribution to the State Employees' Retirement System of

6 Illinois, the Comptroller shall promptly so notify the

7 retirement system.

8 (c) Notwithstanding any other provisions of law, beginning

9 July 1, 2007, required State and employee contributions to the

10 State Employees' Retirement System of Illinois relating to

11 affected legislative staff employees shall be paid out of

12 moneys appropriated for that purpose to the Commission on

13 Government Forecasting and Accountability, rather than out of

14 the lump-sum appropriations otherwise made for the payroll and

15 other costs of those employees.

16 These payments must be made pursuant to payroll vouchers

17 submitted by the employing entity as part of the regular

18 payroll voucher process.

19 For the purpose of this subsection, "affected legislative

20 staff employees" means legislative staff employees paid out of

21 lump-sum appropriations made to the General Assembly, an

22 Officer of the General Assembly, or the Senate Operations

23 Commission, but does not include district-office staff or

24 employees of legislative support services agencies.

25 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8,

26 eff. 7-9-15; 99-523, eff. 6-30-16.)

SB2217

- 252 -

LRB100 13147 JWD 27539 b

1 Section 10-10. The Illinois Pension Code is amended by

2 changing Section 14-131 as follows:

3 (40 ILCS 5/14-131)

4 Sec. 14-131. Contributions by State.

5 (a) The State shall make contributions to the System by

6 appropriations of amounts which, together with other employer

7 contributions from trust, federal, and other funds, employee

8 contributions, investment income, and other income, will be

9 sufficient to meet the cost of maintaining and administering

10 the System on a 90% funded basis in accordance with actuarial

11 recommendations.

12 For the purposes of this Section and Section 14-135.08,

13 references to State contributions refer only to employer

14 contributions and do not include employee contributions that

15 are picked up or otherwise paid by the State or a department on

16 behalf of the employee.

17 (b) The Board shall determine the total amount of State

18 contributions required for each fiscal year on the basis of the

19 actuarial tables and other assumptions adopted by the Board,

20 using the formula in subsection (e).

21 The Board shall also determine a State contribution rate

22 for each fiscal year, expressed as a percentage of payroll,

23 based on the total required State contribution for that fiscal

24 year (less the amount received by the System from

SB2217

- 253 -

LRB100 13147 JWD 27539 b

1 appropriations under Section 8.12 of the State Finance Act and

2 Section 1 of the State Pension Funds Continuing Appropriation

3 Act, if any, for the fiscal year ending on the June 30

4 immediately preceding the applicable November 15 certification

5 deadline), the estimated payroll (including all forms of

6 compensation) for personal services rendered by eligible

7 employees, and the recommendations of the actuary.

8 For the purposes of this Section and Section 14.1 of the

9 State Finance Act, the term "eligible employees" includes

10 employees who participate in the System, persons who may elect

11 to participate in the System but have not so elected, persons

12 who are serving a qualifying period that is required for

13 participation, and annuitants employed by a department as

14 described in subdivision (a)(1) or (a)(2) of Section 14-111.

15 (c) Contributions shall be made by the several departments

16 for each pay period by warrants drawn by the State Comptroller

17 against their respective funds or appropriations based upon

18 vouchers stating the amount to be so contributed. These amounts

19 shall be based on the full rate certified by the Board under

20 Section 14-135.08 for that fiscal year. From the effective date

21 of this amendatory Act of the 93rd General Assembly through the

22 payment of the final payroll from fiscal year 2004

23 appropriations, the several departments shall not make

24 contributions for the remainder of fiscal year 2004 but shall

25 instead make payments as required under subsection (a-1) of

26 Section 14.1 of the State Finance Act. The several departments

SB2217

- 254 -

LRB100 13147 JWD 27539 b

1 shall resume those contributions at the commencement of fiscal

2 year 2005.

3 (c-1) Notwithstanding subsection (c) of this Section, for

4 fiscal years 2010, 2012, 2013, 2014, 2015, 2016, ~~and~~ 2017, and

5 2018 only, contributions by the several departments are not

6 required to be made for General Revenue Funds payrolls

7 processed by the Comptroller. Payrolls paid by the several

8 departments from all other State funds must continue to be

9 processed pursuant to subsection (c) of this Section.

10 (c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015,

11 2016, ~~and~~ 2017, and 2018 only, on or as soon as possible after

12 the 15th day of each month, the Board shall submit vouchers for

13 payment of State contributions to the System, in a total

14 monthly amount of one-twelfth of the fiscal year General

15 Revenue Fund contribution as certified by the System pursuant

16 to Section 14-135.08 of the Illinois Pension Code.

17 (d) If an employee is paid from trust funds or federal

18 funds, the department or other employer shall pay employer

19 contributions from those funds to the System at the certified

20 rate, unless the terms of the trust or the federal-State

21 agreement preclude the use of the funds for that purpose, in

22 which case the required employer contributions shall be paid by

23 the State. From the effective date of this amendatory Act of

24 the 93rd General Assembly through the payment of the final

25 payroll from fiscal year 2004 appropriations, the department or

26 other employer shall not pay contributions for the remainder of

SB2217

- 255 -

LRB100 13147 JWD 27539 b

1 fiscal year 2004 but shall instead make payments as required

2 under subsection (a-1) of Section 14.1 of the State Finance

3 Act. The department or other employer shall resume payment of

4 contributions at the commencement of fiscal year 2005.

5 (e) For State fiscal years 2012 through 2045, the minimum

6 contribution to the System to be made by the State for each

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

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

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

10 State fiscal year 2045. In making these determinations, the

11 required State contribution shall be calculated each year as a

12 level percentage of payroll over the years remaining to and

13 including fiscal year 2045 and shall be determined under the

14 projected unit credit actuarial cost method.

15 For State fiscal years 1996 through 2005, the State

16 contribution to the System, as a percentage of the applicable

17 employee payroll, shall be increased in equal annual increments

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

19 the rate required under this Section; except that (i) for State

20 fiscal year 1998, for all purposes of this Code and any other

21 law of this State, the certified percentage of the applicable

22 employee payroll shall be 5.052% for employees earning eligible

23 creditable service under Section 14-110 and 6.500% for all

24 other employees, notwithstanding any contrary certification

25 made under Section 14-135.08 before the effective date of this

26 amendatory Act of 1997, and (ii) in the following specified

SB2217

- 256 -

LRB100 13147 JWD 27539 b

1 State fiscal years, the State contribution to the System shall

2 not be less than the following indicated percentages of the

3 applicable employee payroll, even if the indicated percentage

4 will produce a State contribution in excess of the amount

5 otherwise required under this subsection and subsection (a):

6 9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY

7 2002; 10.6% in FY 2003; and 10.8% in FY 2004.

8 Notwithstanding any other provision of this Article, the

9 total required State contribution to the System for State

10 fiscal year 2006 is $203,783,900.

11 Notwithstanding any other provision of this Article, the

12 total required State contribution to the System for State

13 fiscal year 2007 is $344,164,400.

14 For each of State fiscal years 2008 through 2009, the State

15 contribution to the System, as a percentage of the applicable

16 employee payroll, shall be increased in equal annual increments

17 from the required State contribution for State fiscal year

18 2007, so that by State fiscal year 2011, the State is

19 contributing at the rate otherwise required under this Section.

20 Notwithstanding any other provision of this Article, the

21 total required State General Revenue Fund contribution for

22 State fiscal year 2010 is $723,703,100 and shall be made from

23 the proceeds of bonds sold in fiscal year 2010 pursuant to

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

25 pro rata share of bond sale expenses determined by the System's

26 share of total bond proceeds, (ii) any amounts received from

SB2217

- 257 -

LRB100 13147 JWD 27539 b

1 the General Revenue Fund in fiscal year 2010, and (iii) any

2 reduction in bond proceeds due to the issuance of discounted

3 bonds, if applicable.

4 Notwithstanding any other provision of this Article, the

5 total required State General Revenue Fund contribution for

6 State fiscal year 2011 is the amount recertified by the System

7 on or before April 1, 2011 pursuant to Section 14-135.08 and

8 shall be made from the proceeds of bonds sold in fiscal year

9 2011 pursuant to Section 7.2 of the General Obligation Bond

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

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

12 any amounts received from the General Revenue Fund in fiscal

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

14 issuance of discounted bonds, if applicable.

15 Beginning in State fiscal year 2046, the minimum State

16 contribution for each fiscal year shall be the amount needed to

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

18 actuarial liabilities of the System.

19 Amounts received by the System pursuant to Section 25 of

20 the Budget Stabilization Act or Section 8.12 of the State

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

22 constitute payment of any portion of the minimum State

23 contribution required under this Article in that fiscal year.

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

25 calculation of, the required State contributions under this

26 Article in any future year until the System has reached a

SB2217

- 258 -

LRB100 13147 JWD 27539 b

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

2 the "required State contribution" or any substantially similar

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

4 System under Section 25 of the Budget Stabilization Act.

5 Notwithstanding any other provision of this Section, the

6 required State contribution for State fiscal year 2005 and for

7 fiscal year 2008 and each fiscal year thereafter, as calculated

8 under this Section and certified under Section 14-135.08, shall

9 not exceed an amount equal to (i) the amount of the required

10 State contribution that would have been calculated under this

11 Section for that fiscal year if the System had not received any

12 payments under subsection (d) of Section 7.2 of the General

13 Obligation Bond Act, minus (ii) the portion of the State's

14 total debt service payments for that fiscal year on the bonds

15 issued in fiscal year 2003 for the purposes of that Section

16 7.2, as determined and certified by the Comptroller, that is

17 the same as the System's portion of the total moneys

18 distributed under subsection (d) of Section 7.2 of the General

19 Obligation Bond Act. In determining this maximum for State

20 fiscal years 2008 through 2010, however, the amount referred to

21 in item (i) shall be increased, as a percentage of the

22 applicable employee payroll, in equal increments calculated

23 from the sum of the required State contribution for State

24 fiscal year 2007 plus the applicable portion of the State's

25 total debt service payments for fiscal year 2007 on the bonds

26 issued in fiscal year 2003 for the purposes of Section 7.2 of

SB2217

- 259 -

LRB100 13147 JWD 27539 b

1 the General Obligation Bond Act, so that, by State fiscal year

2 2011, the State is contributing at the rate otherwise required

3 under this Section.

4 (f) After the submission of all payments for eligible

5 employees from personal services line items in fiscal year 2004

6 have been made, the Comptroller shall provide to the System a

7 certification of the sum of all fiscal year 2004 expenditures

8 for personal services that would have been covered by payments

9 to the System under this Section if the provisions of this

10 amendatory Act of the 93rd General Assembly had not been

11 enacted. Upon receipt of the certification, the System shall

12 determine the amount due to the System based on the full rate

13 certified by the Board under Section 14-135.08 for fiscal year

14 2004 in order to meet the State's obligation under this

15 Section. The System shall compare this amount due to the amount

16 received by the System in fiscal year 2004 through payments

17 under this Section and under Section 6z-61 of the State Finance

18 Act. If the amount due is more than the amount received, the

19 difference shall be termed the "Fiscal Year 2004 Shortfall" for

20 purposes of this Section, and the Fiscal Year 2004 Shortfall

21 shall be satisfied under Section 1.2 of the State Pension Funds

22 Continuing Appropriation Act. If the amount due is less than

23 the amount received, the difference shall be termed the "Fiscal

24 Year 2004 Overpayment" for purposes of this Section, and the

25 Fiscal Year 2004 Overpayment shall be repaid by the System to

26 the Pension Contribution Fund as soon as practicable after the

SB2217

- 260 -

LRB100 13147 JWD 27539 b

1 certification.

2 (g) For purposes of determining the required State

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

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

5 which shall be calculated as follows:

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

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

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

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

10 gains or losses from investment return incurred in a fiscal

11 year shall be recognized in equal annual amounts over the

12 5-year period following that fiscal year.

13 (h) For purposes of determining the required State

14 contribution to the System for a particular year, the actuarial

15 value of assets shall be assumed to earn a rate of return equal

16 to the System's actuarially assumed rate of return.

17 (i) After the submission of all payments for eligible

18 employees from personal services line items paid from the

19 General Revenue Fund in fiscal year 2010 have been made, the

20 Comptroller shall provide to the System a certification of the

21 sum of all fiscal year 2010 expenditures for personal services

22 that would have been covered by payments to the System under

23 this Section if the provisions of this amendatory Act of the

24 96th General Assembly had not been enacted. Upon receipt of the

25 certification, the System shall determine the amount due to the

26 System based on the full rate certified by the Board under

SB2217

- 261 -

LRB100 13147 JWD 27539 b

1 Section 14-135.08 for fiscal year 2010 in order to meet the

2 State's obligation under this Section. The System shall compare

3 this amount due to the amount received by the System in fiscal

4 year 2010 through payments under this Section. If the amount

5 due is more than the amount received, the difference shall be

6 termed the "Fiscal Year 2010 Shortfall" for purposes of this

7 Section, and the Fiscal Year 2010 Shortfall shall be satisfied

8 under Section 1.2 of the State Pension Funds Continuing

9 Appropriation Act. If the amount due is less than the amount

10 received, the difference shall be termed the "Fiscal Year 2010

11 Overpayment" for purposes of this Section, and the Fiscal Year

12 2010 Overpayment shall be repaid by the System to the General

13 Revenue Fund as soon as practicable after the certification.

14 (j) After the submission of all payments for eligible

15 employees from personal services line items paid from the

16 General Revenue Fund in fiscal year 2011 have been made, the

17 Comptroller shall provide to the System a certification of the

18 sum of all fiscal year 2011 expenditures for personal services

19 that would have been covered by payments to the System under

20 this Section if the provisions of this amendatory Act of the

21 96th General Assembly had not been enacted. Upon receipt of the

22 certification, the System shall determine the amount due to the

23 System based on the full rate certified by the Board under

24 Section 14-135.08 for fiscal year 2011 in order to meet the

25 State's obligation under this Section. The System shall compare

26 this amount due to the amount received by the System in fiscal

SB2217

- 262 -

LRB100 13147 JWD 27539 b

1 year 2011 through payments under this Section. If the amount

2 due is more than the amount received, the difference shall be

3 termed the "Fiscal Year 2011 Shortfall" for purposes of this

4 Section, and the Fiscal Year 2011 Shortfall shall be satisfied

5 under Section 1.2 of the State Pension Funds Continuing

6 Appropriation Act. If the amount due is less than the amount

7 received, the difference shall be termed the "Fiscal Year 2011

8 Overpayment" for purposes of this Section, and the Fiscal Year

9 2011 Overpayment shall be repaid by the System to the General

10 Revenue Fund as soon as practicable after the certification.

11 (k) For fiscal years 2012 through 2018 ~~2017~~ only, after the

12 submission of all payments for eligible employees from personal

13 services line items paid from the General Revenue Fund in the

14 fiscal year have been made, the Comptroller shall provide to

15 the System a certification of the sum of all expenditures in

16 the fiscal year for personal services. Upon receipt of the

17 certification, the System shall determine the amount due to the

18 System based on the full rate certified by the Board under

19 Section 14-135.08 for the fiscal year in order to meet the

20 State's obligation under this Section. The System shall compare

21 this amount due to the amount received by the System for the

22 fiscal year. If the amount due is more than the amount

23 received, the difference shall be termed the "Prior Fiscal Year

24 Shortfall" for purposes of this Section, and the Prior Fiscal

25 Year Shortfall shall be satisfied under Section 1.2 of the

26 State Pension Funds Continuing Appropriation Act. If the amount

SB2217

- 263 -

LRB100 13147 JWD 27539 b

1 due is less than the amount received, the difference shall be

2 termed the "Prior Fiscal Year Overpayment" for purposes of this

3 Section, and the Prior Fiscal Year Overpayment shall be repaid

4 by the System to the General Revenue Fund as soon as

5 practicable after the certification.

6 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8,

7 eff. 7-9-15; 99-523, eff. 6-30-16.)

8 Section 10-15. The State Pension Funds Continuing

9 Appropriation Act is amended by changing Section 1.2 as

10 follows:

11 (40 ILCS 15/1.2)

12 Sec. 1.2. Appropriations for the State Employees'

13 Retirement System.

14 (a) From each fund from which an amount is appropriated for

15 personal services to a department or other employer under

16 Article 14 of the Illinois Pension Code, there is hereby

17 appropriated to that department or other employer, on a

18 continuing annual basis for each State fiscal year, an

19 additional amount equal to the amount, if any, by which (1) an

20 amount equal to the percentage of the personal services line

21 item for that department or employer from that fund for that

22 fiscal year that the Board of Trustees of the State Employees'

23 Retirement System of Illinois has certified under Section

24 14-135.08 of the Illinois Pension Code to be necessary to meet

SB2217

- 264 -

LRB100 13147 JWD 27539 b

1 the State's obligation under Section 14-131 of the Illinois

2 Pension Code for that fiscal year, exceeds (2) the amounts

3 otherwise appropriated to that department or employer from that

4 fund for State contributions to the State Employees' Retirement

5 System for that fiscal year. From the effective date of this

6 amendatory Act of the 93rd General Assembly through the final

7 payment from a department or employer's personal services line

8 item for fiscal year 2004, payments to the State Employees'

9 Retirement System that otherwise would have been made under

10 this subsection (a) shall be governed by the provisions in

11 subsection (a-1).

12 (a-1) If a Fiscal Year 2004 Shortfall is certified under

13 subsection (f) of Section 14-131 of the Illinois Pension Code,

14 there is hereby appropriated to the State Employees' Retirement

15 System of Illinois on a continuing basis from the General

16 Revenue Fund an additional aggregate amount equal to the Fiscal

17 Year 2004 Shortfall.

18 (a-2) If a Fiscal Year 2010 Shortfall is certified under

19 subsection (i) of Section 14-131 of the Illinois Pension Code,

20 there is hereby appropriated to the State Employees' Retirement

21 System of Illinois on a continuing basis from the General

22 Revenue Fund an additional aggregate amount equal to the Fiscal

23 Year 2010 Shortfall.

24 (a-3) If a Fiscal Year 2016 Shortfall is certified under

25 subsection (k) of Section 14-131 of the Illinois Pension Code,

26 there is hereby appropriated to the State Employees' Retirement

SB2217

- 265 -

LRB100 13147 JWD 27539 b

1 System of Illinois on a continuing basis from the General

2 Revenue Fund an additional aggregate amount equal to the Fiscal

3 Year 2016 Shortfall.

4 (a-4) If a Prior Fiscal Year Shortfall is certified under

5 subsection (k) of Section 14-131 of the Illinois Pension Code,

6 there is hereby appropriated to the State Employees' Retirement

7 System of Illinois on a continuing basis from the General

8 Revenue Fund an additional aggregate amount equal to the Prior

9 Fiscal Year Shortfall.

10 (b) The continuing appropriations provided for by this

11 Section shall first be available in State fiscal year 1996.

12 (c) Beginning in Fiscal Year 2005, any continuing

13 appropriation under this Section arising out of an

14 appropriation for personal services from the Road Fund to the

15 Department of State Police or the Secretary of State shall be

16 payable from the General Revenue Fund rather than the Road

17 Fund.

18 (d) For State fiscal year 2010 only, a continuing

19 appropriation is provided to the State Employees' Retirement

20 System equal to the amount certified by the System on or before

21 December 31, 2008, less the gross proceeds of the bonds sold in

22 fiscal year 2010 under the authorization contained in

23 subsection (a) of Section 7.2 of the General Obligation Bond

24 Act.

25 (e) For State fiscal year 2011 only, the continuing

26 appropriation under this Section provided to the State

SB2217

- 266 -

LRB100 13147 JWD 27539 b

1 Employees' Retirement System is limited to an amount equal to

2 the amount certified by the System on or before December 31,

3 2009, less any amounts received pursuant to subsection (a-3) of

4 Section 14.1 of the State Finance Act.

5 (f) For State fiscal year 2011 only, a continuing

6 appropriation is provided to the State Employees' Retirement

7 System equal to the amount certified by the System on or before

8 April 1, 2011, less the gross proceeds of the bonds sold in

9 fiscal year 2011 under the authorization contained in

10 subsection (a) of Section 7.2 of the General Obligation Bond

11 Act.

12 (Source: P.A. 98-674, eff. 6-30-14; 99-523, eff. 6-30-16.)

13 Section 10-20. The Uniform Disposition of Unclaimed

14 Property Act is amended by changing Section 18 as follows:

15 (765 ILCS 1025/18) (from Ch. 141, par. 118)

16 Sec. 18. Deposit of funds received under the Act.

17 (a) The State Treasurer shall retain all funds received

18 under this Act, including the proceeds from the sale of

19 abandoned property under Section 17, in a trust fund known as

20 the Unclaimed Property Trust Fund. The State Treasurer may

21 deposit any amount in the Unclaimed Property Trust Fund into

22 the State Pensions Fund during the fiscal year at his or her

23 discretion; however, he or she shall, on April 15 and October

24 15 of each year, deposit any amount in the Unclaimed Property

SB2217

- 267 -

LRB100 13147 JWD 27539 b

1 Trust Fund exceeding $2,500,000 into the State Pensions Fund.

2 If on either April 15 or October 15, the State Treasurer

3 determines that a balance of $2,500,000 is insufficient for the

4 prompt payment of unclaimed property claims authorized under

5 this Act, the Treasurer may retain more than $2,500,000 in the

6 Unclaimed Property Trust Fund in order to ensure the prompt

7 payment of claims. Beginning in State fiscal year 2019 ~~2018~~,

8 all amounts that are deposited into the State Pensions Fund

9 from the Unclaimed Property Trust Fund shall be apportioned to

10 the designated retirement systems as provided in subsection

11 (c-6) of Section 8.12 of the State Finance Act to reduce their

12 actuarial reserve deficiencies. He or she shall make prompt

13 payment of claims he or she duly allows as provided for in this

14 Act for the Unclaimed Property Trust Fund. Before making the

15 deposit the State Treasurer shall record the name and last

16 known address of each person appearing from the holders'

17 reports to be entitled to the abandoned property. The record

18 shall be available for public inspection during reasonable

19 business hours.

20 (b) Before making any deposit to the credit of the State

21 Pensions Fund, the State Treasurer may deduct: (1) any costs in

22 connection with sale of abandoned property, (2) any costs of

23 mailing and publication in connection with any abandoned

24 property, and (3) any costs in connection with the maintenance

25 of records or disposition of claims made pursuant to this Act.

26 The State Treasurer shall semiannually file an itemized report

SB2217

- 268 -

LRB100 13147 JWD 27539 b

1 of all such expenses with the Legislative Audit Commission.

2 (Source: P.A. 98-19, eff. 6-10-13; 98-24, eff. 6-19-13; 98-674,

3 eff. 6-30-14; 98-756, eff. 7-16-14; 99-8, eff. 7-9-15; 99-523,

4 eff. 6-30-16.)

5 ARTICLE 15. TOURISM FUNDS CONSOLIDATION

6 Section 15-5. The Department of Commerce and Economic

7 Opportunity Law of the Civil Administrative Code of Illinois is

8 amended by changing Sections 605-705, 605-707, and 605-710 as

9 follows:

10 (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)

11 Sec. 605-705. Grants to local tourism and convention

12 bureaus.

13 (a) To establish a grant program for local tourism and

14 convention bureaus. The Department will develop and implement a

15 program for the use of funds, as authorized under this Act, by

16 local tourism and convention bureaus. For the purposes of this

17 Act, bureaus eligible to receive funds are those local tourism

18 and convention bureaus that are (i) either units of local

19 government or incorporated as not-for-profit organizations;

20 (ii) in legal existence for a minimum of 2 years before July 1,

21 2001; (iii) operating with a paid, full-time staff whose sole

22 purpose is to promote tourism in the designated service area;

23 and (iv) affiliated with one or more municipalities or counties

SB2217

- 269 -

LRB100 13147 JWD 27539 b

1 that support the bureau with local hotel-motel taxes. After

2 July 1, 2001, bureaus requesting certification in order to

3 receive funds for the first time must be local tourism and

4 convention bureaus that are (i) either units of local

5 government or incorporated as not-for-profit organizations;

6 (ii) in legal existence for a minimum of 2 years before the

7 request for certification; (iii) operating with a paid,

8 full-time staff whose sole purpose is to promote tourism in the

9 designated service area; and (iv) affiliated with multiple

10 municipalities or counties that support the bureau with local

11 hotel-motel taxes. Each bureau receiving funds under this Act

12 will be certified by the Department as the designated recipient

13 to serve an area of the State. Notwithstanding the criteria set

14 forth in this subsection (a), or any rule adopted under this

15 subsection (a), the Director of the Department may provide for

16 the award of grant funds to one or more entities if in the

17 Department's judgment that action is necessary in order to

18 prevent a loss of funding critical to promoting tourism in a

19 designated geographic area of the State.

20 (b) To distribute grants to local tourism and convention

21 bureaus from appropriations made from the Local Tourism Fund

22 for that purpose. Of the amounts appropriated annually to the

23 Department for expenditure under this Section prior to July 1,

24 2011, one-third of those monies shall be used for grants to

25 convention and tourism bureaus in cities with a population

26 greater than 500,000. The remaining two-thirds of the annual

SB2217

- 270 -

LRB100 13147 JWD 27539 b

1 appropriation prior to July 1, 2011 shall be used for grants to

2 convention and tourism bureaus in the remainder of the State,

3 in accordance with a formula based upon the population served.

4 Of the amounts appropriated annually to the Department for

5 expenditure under this Section beginning July 1, 2011, 18% of

6 such moneys shall be used for grants to convention and tourism

7 bureaus in cities with a population greater than 500,000. Of

8 the amounts appropriated annually to the Department for

9 expenditure under this Section beginning July 1, 2011, 82% of

10 such moneys shall be used for grants to convention bureaus in

11 the remainder of the State, in accordance with a formula based

12 upon the population served. The Department may reserve up to

13 10% of total local tourism funds available for costs of

14 administering the program to conduct audits of grants, to

15 provide incentive funds to those bureaus that will conduct

16 promotional activities designed to further the Department's

17 statewide advertising campaign, to fund special statewide

18 promotional activities, and to fund promotional activities

19 that support an increased use of the State's parks or historic

20 sites. The Department shall require that any convention and

21 tourism bureau receiving a grant under this Section that

22 requires matching funds shall provide matching funds equal to

23 no less than 50% of the grant amount. During fiscal year 2013,

24 the Department shall reserve $2,000,000 of the available local

25 tourism funds for appropriation to the Historic Preservation

26 Agency for the operation of the Abraham Lincoln Presidential

SB2217

- 271 -

LRB100 13147 JWD 27539 b

1 Library and Museum and State historic sites.

2 (c) Notwithstanding any other provision of law, in addition

3 to any other transfers that may be provided by law, on July 1,

4 2017, or as soon thereafter as practical, the State Comptroller

5 shall direct and the State Treasurer shall transfer the

6 remaining balance from the Local Tourism Fund into the Tourism

7 Promotion Fund. Upon completion of the transfers, the Local

8 Tourism Fund is dissolved, and any future deposits due to that

9 Fund and any outstanding obligations or liabilities of that

10 Fund pass to the Tourism Promotion Fund.

11 (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;

12 98-252, eff. 8-9-13.)

13 (20 ILCS 605/605-707) (was 20 ILCS 605/46.6d)

14 Sec. 605-707. International Tourism Program.

15 (a) The Department of Commerce and Economic Opportunity

16 must establish a program for international tourism. The

17 Department shall develop and implement the program on January

18 1, 2000 by rule. As part of the program, the Department may

19 work in cooperation with local convention and tourism bureaus

20 in Illinois in the coordination of international tourism

21 efforts at the State and local level. The Department may (i)

22 work in cooperation with local convention and tourism bureaus

23 for efficient use of their international tourism marketing

24 resources, (ii) promote Illinois in international meetings and

25 tourism markets, (iii) work with convention and tourism bureaus

SB2217

- 272 -

LRB100 13147 JWD 27539 b

1 throughout the State to increase the number of international

2 tourists to Illinois, (iv) provide training, research,

3 technical support, and grants to certified convention and

4 tourism bureaus, (v) provide staff, administration, and

5 related support required to manage the programs under this

6 Section, and (vi) provide grants for the development of or the

7 enhancement of international tourism attractions.

8 (b) The Department shall make grants for expenses related

9 to international tourism and pay for the staffing,

10 administration, and related support from the International

11 Tourism Fund, a special fund created in the State Treasury. Of

12 the amounts deposited into the Fund in fiscal year 2000 after

13 January 1, 2000 through fiscal year 2011, 55% shall be used for

14 grants to convention and tourism bureaus in Chicago (other than

15 the City of Chicago's Office of Tourism) and 45% shall be used

16 for development of international tourism in areas outside of

17 Chicago. Of the amounts deposited into the Fund in fiscal year

18 2001 and thereafter, 55% shall be used for grants to convention

19 and tourism bureaus in Chicago, and of that amount not less

20 than 27.5% shall be used for grants to convention and tourism

21 bureaus in Chicago other than the City of Chicago's Office of

22 Tourism, and 45% shall be used for administrative expenses and

23 grants authorized under this Section and development of

24 international tourism in areas outside of Chicago, of which not

25 less than $1,000,000 shall be used annually to make grants to

26 convention and tourism bureaus in cities other than Chicago

SB2217

- 273 -

LRB100 13147 JWD 27539 b

1 that demonstrate their international tourism appeal and

2 request to develop or expand their international tourism

3 marketing program, and may also be used to provide grants under

4 item (vi) of subsection (a) of this Section. All of the amounts

5 deposited into the Fund in fiscal year 2012 and thereafter

6 shall be used for administrative expenses and grants authorized

7 under this Section and development of international tourism in

8 areas outside of Chicago, of which not less than $1,000,000

9 shall be used annually to make grants to convention and tourism

10 bureaus in cities other than Chicago that demonstrate their

11 international tourism appeal and request to develop or expand

12 their international tourism marketing program, and may also be

13 used to provide grants under item (vi) of subsection (a) of

14 this Section. Amounts appropriated to the State Comptroller for

15 administrative expenses and grants authorized by the Illinois

16 Global Partnership Act are payable from the International

17 Tourism Fund.

18 (c) A convention and tourism bureau is eligible to receive

19 grant moneys under this Section if the bureau is certified to

20 receive funds under Title 14 of the Illinois Administrative

21 Code, Section 550.35. To be eligible for a grant, a convention

22 and tourism bureau must provide matching funds equal to the

23 grant amount. The Department shall require that any convention

24 and tourism bureau receiving a grant under this Section that

25 requires matching funds shall provide matching funds equal to

26 no less than 50% of the grant amount. In certain circumstances

SB2217

- 274 -

LRB100 13147 JWD 27539 b

1 as determined by the Director of Commerce and Economic

2 Opportunity, however, the City of Chicago's Office of Tourism

3 or any other convention and tourism bureau may provide matching

4 funds equal to no less than 50% of the grant amount to be

5 eligible to receive the grant. One-half of this 50% may be

6 provided through in-kind contributions. Grants received by the

7 City of Chicago's Office of Tourism and by convention and

8 tourism bureaus in Chicago may be expended for the general

9 purposes of promoting conventions and tourism.

10 (d) Notwithstanding any other provision of law, in addition

11 to any other transfers that may be provided by law, on July 1,

12 2017, or as soon thereafter as practical, the State Comptroller

13 shall direct and the State Treasurer shall transfer the

14 remaining balance from the International Tourism Fund into the

15 Tourism Promotion Fund. Upon completion of the transfers, the

16 International Tourism Fund is dissolved, and any future

17 deposits due to that Fund and any outstanding obligations or

18 liabilities of that Fund pass to the Tourism Promotion Fund.

19 (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;

20 98-252, eff. 8-9-13.)

21 (20 ILCS 605/605-710)

22 Sec. 605-710. Regional tourism development organizations.

23 (a) The Department may, subject to appropriation, provide

24 grants from the Tourism Promotion Fund for the administrative

25 costs of not-for-profit regional tourism development

SB2217

- 275 -

LRB100 13147 JWD 27539 b

1 organizations that assist the Department in developing tourism

2 throughout a multi-county geographical area designated by the

3 Department. Regional tourism development organizations

4 receiving funds under this Section may be required by the

5 Department to submit to audits of contracts awarded by the

6 Department to determine whether the regional tourism

7 development organization has performed all contractual

8 obligations under those contracts.

9 Every employee of a regional tourism development

10 organization receiving funds under this Section shall disclose

11 to the organization's governing board and to the Department any

12 economic interest that employee may have in any entity with

13 which the regional tourism development organization has

14 contracted or to which the regional tourism development

15 organization has granted funds.

16 (b) The Department, from moneys ~~transferred from the~~

17 ~~General Revenue Fund to the Tourism Promotion Fund and~~

18 appropriated from the Tourism Promotion Fund, shall first

19 provide funding of $5,000,000 annually to a governmental entity

20 with at least 2,000,000 square feet of exhibition space that

21 has as part of its duties the promotion of cultural, scientific

22 and trade exhibits and events within a county with a population

23 of more than 3,000,000, to be used for any of the governmental

24 entity's general corporate purposes.

25 (Source: P.A. 92-11, eff. 6-11-01; 92-38, eff. 6-28-01; 92-651,

26 eff. 7-11-02.)

SB2217

- 276 -

LRB100 13147 JWD 27539 b

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

2 changing Sections 4a, 5, and 8 as follows:

3 (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)

4 Sec. 4a. Funds.

5 (1) All moneys deposited in the Tourism Promotion Fund

6 pursuant to this subsection are allocated to the Department for

7 utilization, as appropriated, in the performance of its powers

8 under Section 4; except that during fiscal year 2013, the

9 Department shall reserve $9,800,000 of the total funds

10 available for appropriation in the Tourism Promotion Fund for

11 appropriation to the Historic Preservation Agency for the

12 operation of the Abraham Lincoln Presidential Library and

13 Museum and State historic sites.

14 As soon as possible after the first day of each month,

15 beginning July 1, 1997and ending on June 30, 2017, upon

16 certification of the Department of Revenue, the Comptroller

17 shall order transferred and the Treasurer shall transfer from

18 the General Revenue Fund to the Tourism Promotion Fund an

19 amount equal to 13% of the net revenue realized from the Hotel

20 Operators' Occupation Tax Act plus an amount equal to 13% of

21 the net revenue realized from any tax imposed under Section

22 4.05 of the Chicago World's Fair-1992 Authority Act during the

23 preceding month. "Net revenue realized for a month" means the

24 revenue collected by the State under that Act during the

SB2217

- 277 -

LRB100 13147 JWD 27539 b

1 previous month less the amount paid out during that same month

2 as refunds to taxpayers for overpayment of liability under that

3 Act.

4 (1.1) (Blank).

5 (2) As soon as possible after the first day of each month,

6 beginning July 1, 1997and ending on June 30, 2017, upon

7 certification of the Department of Revenue, the Comptroller

8 shall order transferred and the Treasurer shall transfer from

9 the General Revenue Fund to the Tourism Promotion Fund an

10 amount equal to 8% of the net revenue realized from the Hotel

11 Operators' Occupation Tax plus an amount equal to 8% of the net

12 revenue realized from any tax imposed under Section 4.05 of the

13 Chicago World's Fair-1992 Authority Act during the preceding

14 month. "Net revenue realized for a month" means the revenue

15 collected by the State under that Act during the previous month

16 less the amount paid out during that same month as refunds to

17 taxpayers for overpayment of liability under that Act.

18 All monies deposited in the Tourism Promotion Fund under

19 this subsection (2) shall be used solely as provided in this

20 subsection to advertise and promote tourism throughout

21 Illinois. Appropriations of monies deposited in the Tourism

22 Promotion Fund pursuant to this subsection (2) shall be used

23 solely for advertising to promote tourism, including but not

24 limited to advertising production and direct advertisement

25 costs, but shall not be used to employ any additional staff,

26 finance any individual event, or lease, rent or purchase any

SB2217

- 278 -

LRB100 13147 JWD 27539 b

1 physical facilities. The Department shall coordinate its

2 advertising under this subsection (2) with other public and

3 private entities in the State engaged in similar promotion

4 activities. Print or electronic media production made pursuant

5 to this subsection (2) for advertising promotion shall not

6 contain or include the physical appearance of or reference to

7 the name or position of any public officer. "Public officer"

8 means a person who is elected to office pursuant to statute, or

9 who is appointed to an office which is established, and the

10 qualifications and duties of which are prescribed, by statute,

11 to discharge a public duty for the State or any of its

12 political subdivisions.

13 (3) Notwithstanding anything in this Section to the

14 contrary, amounts transferred from the General Revenue Fund to

15 the Tourism Promotion Fund pursuant to this Section shall not

16 exceed $26,300,000 in State fiscal year 2012.

17 (4) As soon as possible after the first day of each month,

18 beginning July 1, 2017, if the amount of revenue deposited into

19 the Tourism Promotion Fund under subsection (c) of Section 6 of

20 the Hotel Operators' Occupation Tax Act is less than 21% of the

21 net revenue realized from the Hotel Operators' Occupation Tax

22 during the preceding month, then, upon certification of the

23 Department of Revenue, the State Comptroller shall direct and

24 the State Treasurer shall transfer from the General Revenue

25 Fund to the Tourism Promotion Fund an amount equal to the

26 difference between 21% of the net revenue realized from the

SB2217

- 279 -

LRB100 13147 JWD 27539 b

1 Hotel Operators' Occupation Tax during the preceding month and

2 the amount of revenue deposited into the Tourism Promotion Fund

3 under subsection (c) of Section 6 of the Hotel Operators'

4 Occupation Tax Act.

5 (5) Beginning on July 1, 2017, moneys deposited into the

6 Tourism Promotion Fund under subsection (c) of Section 6 of the

7 Hotel Operators' Occupation Tax Act may be used by the

8 Department of Commerce and Economic Opportunity for the

9 purposes authorized in the Illinois Promotion Act and for

10 advertising to promote tourism, including but not limited to

11 advertising production and direct advertisement costs.

12 (Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)

13 (20 ILCS 665/5) (from Ch. 127, par. 200-25)

14 Sec. 5. Marketing and private sector programs.

15 (a) The Department is authorized to make grants, subject to

16 appropriation, from~~funds transferred into~~the Tourism

17 Promotion Fund ~~under subsection (1) of Section 4a~~to counties,

18 municipalities, not-for-profit organizations, and local

19 promotion groups and to assist such counties, municipalities

20 and local promotion groups in the promotion of tourism

21 attractions and tourism events. The Department, after review of

22 the application and if satisfied that the program and proposed

23 expenditures of the applicant appear to be in accord with the

24 purposes of this Act, must grant to the applicant an amount not

25 to exceed 60% of the proposed expenditures.

SB2217

- 280 -

LRB100 13147 JWD 27539 b

1 (b) The Department may make grants, subject to

2 appropriation, from~~funds transferred into~~ the Tourism

3 Promotion Fund ~~under subsection (1) of Section 4a~~ to counties,

4 municipalities, not-for-profit organizations, local promotion

5 groups, and for-profit businesses to assist in attracting and

6 hosting tourism events matched with funds from sources in the

7 private sector. The Department, after review of the application

8 and if satisfied that the program and proposed expenditures of

9 the applicant appear to be in accord with the purposes of this

10 Act, must grant to the applicant an amount not to exceed 50% of

11 the proposed expenditures.

12 Before any such grant may be made the county, municipality,

13 not-for-profit organization, local promotion group, or

14 for-profit business must make application to the Department for

15 such grant, setting forth the studies, surveys and

16 investigations proposed to be made and other activities

17 proposed to be undertaken. The application shall further state,

18 under oath or affirmation, with evidence thereof satisfactory

19 to the Department, the amount of funds held by, committed to or

20 subscribed to, and proposed to be expended by, the applicant

21 for the purposes herein described and the amount of the grant

22 for which application is made.

23 (Source: P.A. 92-38, eff. 6-28-01.)

24 (20 ILCS 665/8) (from Ch. 127, par. 200-28)

25 Sec. 8. Allocation of appropriations.

SB2217

- 281 -

LRB100 13147 JWD 27539 b

1 (1) Amounts ~~transferred under subsection (1) of Section 4a~~

2 that are appropriated from the Tourism Promotion Fund to the

3 Department for the purpose of making grants under Sections 5

4 and 6 of this Act shall be allocated by the Department as

5 follows:

6 (a) 62.5% to local promotion groups, municipalities,

7 and counties not wholly or partially within any county of

8 more than 1 million population;

9 (b) 37.5% to local promotion groups, municipalities,

10 and counties wholly or partially within any county of more

11 than 1 million population.

12 However, if sufficient local funds cannot be raised to

13 match the allocation made under either paragraph (a) or (b) of

14 this subsection, such appropriations may be reallocated, in

15 whole or in part, to any applicant or applicants able to

16 qualify for a grant or may be used by the Department to promote

17 the tourist attractions of the State of Illinois as a whole.

18 (2) Amounts ~~transferred under subsection (1) of Section 4a~~

19 that are appropriated from the Tourism Promotion Fund to the

20 Department for the purpose of making grants under Sections 5

21 and 6 of this Act to match funds from the private sector may be

22 used by the Department in any county of this State.

23 (Source: P.A. 90-26, eff. 7-1-97.)

24 (30 ILCS 105/5.162 rep.)

25 (30 ILCS 105/5.523 rep.)

SB2217

- 282 -

LRB100 13147 JWD 27539 b

1 (30 ILCS 105/5.810 rep.)

2 Section 15-15. The State Finance Act is amended by

3 repealing Sections 5.162, 5.523, and 5.810.

4 Section 15-20. The Hotel Operators' Occupation Tax Act is

5 amended by changing Section 6 as follows:

6 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)

7 Sec. 6. Filing of returns and distribution of proceeds.

8 (a) Except as provided hereinafter in this Section, on or

9 before the last day of each calendar month, every person

10 engaged in the business of renting, leasing or letting rooms in

11 a hotel in this State during the preceding calendar month shall

12 file a return with the Department, stating:

13 1. The name of the operator;

14 2. His residence address and the address of his

15 principal place of business and the address of the

16 principal place of business (if that is a different

17 address) from which he engages in the business of renting,

18 leasing or letting rooms in a hotel in this State;

19 3. Total amount of rental receipts received by him

20 during the preceding calendar month from renting, leasing

21 or letting rooms during such preceding calendar month;

22 4. Total amount of rental receipts received by him

23 during the preceding calendar month from renting, leasing

24 or letting rooms to permanent residents during such

SB2217

- 283 -

LRB100 13147 JWD 27539 b

1 preceding calendar month;

2 5. Total amount of other exclusions from gross rental

3 receipts allowed by this Act;

4 6. Gross rental receipts which were received by him

5 during the preceding calendar month and upon the basis of

6 which the tax is imposed;

7 7. The amount of tax due;

8 8. Such other reasonable information as the Department

9 may require.

10 If the operator's average monthly tax liability to the

11 Department does not exceed $200, the Department may authorize

12 his returns to be filed on a quarter annual basis, with the

13 return for January, February and March of a given year being

14 due by April 30 of such year; with the return for April, May

15 and June of a given year being due by July 31 of such year; with

16 the return for July, August and September of a given year being

17 due by October 31 of such year, and with the return for

18 October, November and December of a given year being due by

19 January 31 of the following year.

20 If the operator's average monthly tax liability to the

21 Department does not exceed $50, the Department may authorize

22 his returns to be filed on an annual basis, with the return for

23 a given year being due by January 31 of the following year.

24 Such quarter annual and annual returns, as to form and

25 substance, shall be subject to the same requirements as monthly

26 returns.

SB2217

- 284 -

LRB100 13147 JWD 27539 b

1 Notwithstanding any other provision in this Act concerning

2 the time within which an operator may file his return, in the

3 case of any operator who ceases to engage in a kind of business

4 which makes him responsible for filing returns under this Act,

5 such operator shall file a final return under this Act with the

6 Department not more than 1 month after discontinuing such

7 business.

8 Where the same person has more than 1 business registered

9 with the Department under separate registrations under this

10 Act, such person shall not file each return that is due as a

11 single return covering all such registered businesses, but

12 shall file separate returns for each such registered business.

13 In his return, the operator shall determine the value of

14 any consideration other than money received by him in

15 connection with the renting, leasing or letting of rooms in the

16 course of his business and he shall include such value in his

17 return. Such determination shall be subject to review and

18 revision by the Department in the manner hereinafter provided

19 for the correction of returns.

20 Where the operator is a corporation, the return filed on

21 behalf of such corporation shall be signed by the president,

22 vice-president, secretary or treasurer or by the properly

23 accredited agent of such corporation.

24 The person filing the return herein provided for shall, at

25 the time of filing such return, pay to the Department the

26 amount of tax herein imposed. The operator filing the return

SB2217

- 285 -

LRB100 13147 JWD 27539 b

1 under this Section shall, at the time of filing such return,

2 pay to the Department the amount of tax imposed by this Act

3 less a discount of 2.1% or $25 per calendar year, whichever is

4 greater, which is allowed to reimburse the operator for the

5 expenses incurred in keeping records, preparing and filing

6 returns, remitting the tax and supplying data to the Department

7 on request.

8 (b) There shall be deposited in the Build Illinois Fund in

9 the State Treasury for each State fiscal year 40% of the amount

10 of total net proceeds from the tax imposed by subsection (a) of

11 Section 3. Of the remaining 60%, $5,000,000 shall be deposited

12 in the Illinois Sports Facilities Fund and credited to the

13 Subsidy Account each fiscal year by making monthly deposits in

14 the amount of 1/8 of $5,000,000 plus cumulative deficiencies in

15 such deposits for prior months, and an additional $8,000,000

16 shall be deposited in the Illinois Sports Facilities Fund and

17 credited to the Advance Account each fiscal year by making

18 monthly deposits in the amount of 1/8 of $8,000,000 plus any

19 cumulative deficiencies in such deposits for prior months;

20 provided, that for fiscal years ending after June 30, 2001, the

21 amount to be so deposited into the Illinois Sports Facilities

22 Fund and credited to the Advance Account each fiscal year shall

23 be increased from $8,000,000 to the then applicable Advance

24 Amount and the required monthly deposits beginning with July

25 2001 shall be in the amount of 1/8 of the then applicable

26 Advance Amount plus any cumulative deficiencies in those

SB2217

- 286 -

LRB100 13147 JWD 27539 b

1 deposits for prior months. (The deposits of the additional

2 $8,000,000 or the then applicable Advance Amount, as

3 applicable, during each fiscal year shall be treated as

4 advances of funds to the Illinois Sports Facilities Authority

5 for its corporate purposes to the extent paid to the Authority

6 or its trustee and shall be repaid into the General Revenue

7 Fund in the State Treasury by the State Treasurer on behalf of

8 the Authority pursuant to Section 19 of the Illinois Sports

9 Facilities Authority Act, as amended. If in any fiscal year the

10 full amount of the then applicable Advance Amount is not repaid

11 into the General Revenue Fund, then the deficiency shall be

12 paid from the amount in the Local Government Distributive Fund

13 that would otherwise be allocated to the City of Chicago under

14 the State Revenue Sharing Act.)

15 For purposes of the foregoing paragraph, the term "Advance

16 Amount" means, for fiscal year 2002, $22,179,000, and for

17 subsequent fiscal years through fiscal year 2032, 105.615% of

18 the Advance Amount for the immediately preceding fiscal year,

19 rounded up to the nearest $1,000.

20 Of the remaining 60% of the amount of total net proceeds

21 prior to August 1, 2011 from the tax imposed by subsection (a)

22 of Section 3 after all required deposits in the Illinois Sports

23 Facilities Fund, the amount equal to 8% of the net revenue

24 realized from this Act plus an amount equal to 8% of the net

25 revenue realized from any tax imposed under Section 4.05 of the

26 Chicago World's Fair-1992 Authority Act during the preceding

SB2217

- 287 -

LRB100 13147 JWD 27539 b

1 month shall be deposited in the Local Tourism Fund each month

2 for purposes authorized by Section 605-705 of the Department of

3 Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of

4 the remaining 60% of the amount of total net proceeds beginning

5 on August 1, 2011 and ending on June 30, 2017 from the tax

6 imposed by subsection (a) of Section 3 after all required

7 deposits in the Illinois Sports Facilities Fund, an amount

8 equal to 8% of the net revenue realized from this Act plus an

9 amount equal to 8% of the net revenue realized from any tax

10 imposed under Section 4.05 of the Chicago World's Fair-1992

11 Authority Act during the preceding month shall be deposited as

12 follows: 18% of such amount shall be deposited into the Chicago

13 Travel Industry Promotion Fund for the purposes described in

14 subsection (n) of Section 5 of the Metropolitan Pier and

15 Exposition Authority Act and the remaining 82% of such amount

16 shall be deposited into the Local Tourism Fund each month for

17 purposes authorized by Section 605-705 of the Department of

18 Commerce and Economic Opportunity Law. Of the remaining 60% of

19 the amount of total net proceeds beginning on July 1, 2017 from

20 the tax imposed by subsection (a) of Section 3 after all

21 required deposits in the Illinois Sports Facilities Fund, an

22 amount equal to 8% of the net revenue realized from this Act

23 during the preceding month shall be deposited as follows: 18%

24 of such amount shall be deposited into the Tourism Promotion

25 Fund for the purposes described in subsection (n) of Section 5

26 of the Metropolitan Pier and Exposition Authority Act and the

SB2217

- 288 -

LRB100 13147 JWD 27539 b

1 remaining 82% of such amount shall be deposited into the

2 Tourism Promotion Fund each month for purposes authorized by

3 Section 605-705 of the Department of Commerce and Economic

4 Opportunity Law. Beginning on August 1, 1999 and ending on July

5 31, 2011, an amount equal to 4.5% of the net revenue realized

6 from the Hotel Operators' Occupation Tax Act during the

7 preceding month shall be deposited into the International

8 Tourism Fund for the purposes authorized in Section 605-707 of

9 the Department of Commerce and Economic Opportunity Law.

10 Beginning on August 1, 2011 and ending on June 30, 2017, an

11 amount equal to 4.5% of the net revenue realized from this Act

12 during the preceding month shall be deposited as follows: 55%

13 of such amount shall be deposited into the Chicago Travel

14 Industry Promotion Fund for the purposes described in

15 subsection (n) of Section 5 of the Metropolitan Pier and

16 Exposition Authority Act and the remaining 45% of such amount

17 deposited into the International Tourism Fund for the purposes

18 authorized in Section 605-707 of the Department of Commerce and

19 Economic Opportunity Law. Beginning on July 1, 2017, of the

20 remaining 60% of the amount of total net proceeds beginning on

21 July 1, 2016 from the tax imposed by subsection (a) of Section

22 3 after all required deposits in the Illinois Sports Facilities

23 Fund, an amount equal to 4.5% of the net revenue realized from

24 this Act during the preceding month shall be deposited as

25 follows: 55% of such amount shall be deposited into the Tourism

26 Promotion Fund for the purposes described in subsection (n) of

SB2217

- 289 -

LRB100 13147 JWD 27539 b

1 Section 5 of the Metropolitan Pier and Exposition Authority Act

2 and the remaining 45% of such amount deposited into the Tourism

3 Promotion Fund for the purposes authorized in Section 605-707

4 of the Department of Commerce and Economic Opportunity Law.

5 "Net revenue realized for a month" means the revenue collected

6 by the State under that Act during the previous month less the

7 amount paid out during that same month as refunds to taxpayers

8 for overpayment of liability under that Act.

9 (c) After making all these deposits, all other proceeds of

10 the tax imposed under subsection (a) of Section 3 shall be

11 deposited in the Tourism Promotion ~~General Revenue~~Fund in the

12 State Treasury. All moneys received by the Department from the

13 additional tax imposed under subsection (b) of Section 3 shall

14 be deposited into the Build Illinois Fund in the State

15 Treasury.

16 (d) The Department may, upon separate written notice to a

17 taxpayer, require the taxpayer to prepare and file with the

18 Department on a form prescribed by the Department within not

19 less than 60 days after receipt of the notice an annual

20 information return for the tax year specified in the notice.

21 Such annual return to the Department shall include a statement

22 of gross receipts as shown by the operator's last State income

23 tax return. If the total receipts of the business as reported

24 in the State income tax return do not agree with the gross

25 receipts reported to the Department for the same period, the

26 operator shall attach to his annual information return a

SB2217

- 290 -

LRB100 13147 JWD 27539 b

1 schedule showing a reconciliation of the 2 amounts and the

2 reasons for the difference. The operator's annual information

3 return to the Department shall also disclose pay roll

4 information of the operator's business during the year covered

5 by such return and any additional reasonable information which

6 the Department deems would be helpful in determining the

7 accuracy of the monthly, quarterly or annual tax returns by

8 such operator as hereinbefore provided for in this Section.

9 If the annual information return required by this Section

10 is not filed when and as required the taxpayer shall be liable

11 for a penalty in an amount determined in accordance with

12 Section 3-4 of the Uniform Penalty and Interest Act until such

13 return is filed as required, the penalty to be assessed and

14 collected in the same manner as any other penalty provided for

15 in this Act.

16 The chief executive officer, proprietor, owner or highest

17 ranking manager shall sign the annual return to certify the

18 accuracy of the information contained therein. Any person who

19 willfully signs the annual return containing false or

20 inaccurate information shall be guilty of perjury and punished

21 accordingly. The annual return form prescribed by the

22 Department shall include a warning that the person signing the

23 return may be liable for perjury.

24 The foregoing portion of this Section concerning the filing

25 of an annual information return shall not apply to an operator

26 who is not required to file an income tax return with the

SB2217

- 291 -

LRB100 13147 JWD 27539 b

1 United States Government.

2 (Source: P.A. 97-617, eff. 10-26-11.)

3 Section 15-25. The Metropolitan Pier and Exposition

4 Authority Act is amended by changing Section 5 as follows:

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

6 Sec. 5. The Metropolitan Pier and Exposition Authority

7 shall also have the following rights and powers:

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

9 assignment of whatever sums of money it may have received

10 from the Fair and Exposition Fund, allocated by the

11 Department of Agriculture of the State of Illinois, and

12 Chicago Park Fair is hereby authorized to assign, set over

13 and transfer any of those funds to the Metropolitan Pier

14 and Exposition Authority. The Authority has the right and

15 power hereafter to receive sums as may be distributed to it

16 by the Department of Agriculture of the State of Illinois

17 from the Fair and Exposition Fund pursuant to the

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

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

20 the sole custody of the secretary-treasurer of the

21 Metropolitan Pier and Exposition Board.

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

23 contracts heretofore entered into by Chicago Park Fair.

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

SB2217

- 292 -

LRB100 13147 JWD 27539 b

1 and maintain grounds, buildings and facilities to carry out

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

3 otherwise provide for the recreational, cultural,

4 commercial or residential development of Navy Pier, and to

5 fix and collect just, reasonable and nondiscriminatory

6 charges for the use thereof. The charges so collected shall

7 be made available to defray the reasonable expenses of the

8 Authority and to pay the principal of and the interest upon

9 any revenue bonds issued by the Authority. The Authority

10 shall be subject to and comply with the Lake Michigan and

11 Chicago Lakefront Protection Ordinance, the Chicago

12 Building Code, the Chicago Zoning Ordinance, and all

13 ordinances and regulations of the City of Chicago contained

14 in the following Titles of the Municipal Code of Chicago:

15 Businesses, Occupations and Consumer Protection; Health

16 and Safety; Fire Prevention; Public Peace, Morals and

17 Welfare; Utilities and Environmental Protection; Streets,

18 Public Ways, Parks, Airports and Harbors; Electrical

19 Equipment and Installation; Housing and Economic

20 Development (only Chapter 5-4 thereof); and Revenue and

21 Finance (only so far as such Title pertains to the

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

23 Chicago).

24 (d) To enter into contracts treating in any manner with

25 the objects and purposes of this Act.

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

SB2217

- 293 -

LRB100 13147 JWD 27539 b

1 the State of Illinois for the use of the Illinois National

2 Guard or the Illinois Naval Militia.

3 (f) To exercise the right of eminent domain by

4 condemnation proceedings in the manner provided by the

5 Eminent Domain Act, including, with respect to Site B only,

6 the authority to exercise quick take condemnation by

7 immediate vesting of title under Article 20 of the Eminent

8 Domain Act, to acquire any privately owned real or personal

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

10 used for rail transportation purposes (but no such taking

11 of such public property shall, in the reasonable judgment

12 of the owner, interfere with such rail transportation) for

13 the lawful purposes of the Authority in Site A, at Navy

14 Pier, and at Site B. Just compensation for property taken

15 or acquired under this paragraph shall be paid in money or,

16 notwithstanding any other provision of this Act and with

17 the agreement of the owner of the property to be taken or

18 acquired, the Authority may convey substitute property or

19 interests in property or enter into agreements with the

20 property owner, including leases, licenses, or

21 concessions, with respect to any property owned by the

22 Authority, or may provide for other lawful forms of just

23 compensation to the owner. Any property acquired in

24 condemnation proceedings shall be used only as provided in

25 this Act. Except as otherwise provided by law, the City of

26 Chicago shall have a right of first refusal prior to any

SB2217

- 294 -

LRB100 13147 JWD 27539 b

1 sale of any such property by the Authority to a third party

2 other than substitute property. The Authority shall

3 develop and implement a relocation plan for businesses

4 displaced as a result of the Authority's acquisition of

5 property. The relocation plan shall be substantially

6 similar to provisions of the Uniform Relocation Assistance

7 and Real Property Acquisition Act and regulations

8 promulgated under that Act relating to assistance to

9 displaced businesses. To implement the relocation plan the

10 Authority may acquire property by purchase or gift or may

11 exercise the powers authorized in this subsection (f),

12 except the immediate vesting of title under Article 20 of

13 the Eminent Domain Act, to acquire substitute private

14 property within one mile of Site B for the benefit of

15 displaced businesses located on property being acquired by

16 the Authority. However, no such substitute property may be

17 acquired by the Authority unless the mayor of the

18 municipality in which the property is located certifies in

19 writing that the acquisition is consistent with the

20 municipality's land use and economic development policies

21 and goals. The acquisition of substitute property is

22 declared to be for public use. In exercising the powers

23 authorized in this subsection (f), the Authority shall use

24 its best efforts to relocate businesses within the area of

25 McCormick Place or, failing that, within the City of

26 Chicago.

SB2217

- 295 -

LRB100 13147 JWD 27539 b

1 (g) To enter into contracts relating to construction

2 projects which provide for the delivery by the contractor

3 of a completed project, structure, improvement, or

4 specific portion thereof, for a fixed maximum price, which

5 contract may provide that the delivery of the project,

6 structure, improvement, or specific portion thereof, for

7 the fixed maximum price is insured or guaranteed by a third

8 party capable of completing the construction.

9 (h) To enter into agreements with any person with

10 respect to the use and occupancy of the grounds, buildings,

11 and facilities of the Authority, including concession,

12 license, and lease agreements on terms and conditions as

13 the Authority determines. Notwithstanding Section 24,

14 agreements with respect to the use and occupancy of the

15 grounds, buildings, and facilities of the Authority for a

16 term of more than one year shall be entered into in

17 accordance with the procurement process provided for in

18 Section 25.1.

19 (i) To enter into agreements with any person with

20 respect to the operation and management of the grounds,

21 buildings, and facilities of the Authority or the provision

22 of goods and services on terms and conditions as the

23 Authority determines.

24 (j) After conducting the procurement process provided

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

26 provide for the design and construction of all or part of

SB2217

- 296 -

LRB100 13147 JWD 27539 b

1 the Authority's Expansion Project grounds, buildings, and

2 facilities. Any contract for design and construction of the

3 Expansion Project shall be in the form authorized by

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

5 excess of the funds that are authorized to be made

6 available for those purposes during the term of the

7 contract, and shall be entered into before commencement of

8 construction.

9 (k) To enter into agreements, including project

10 agreements with labor unions, that the Authority deems

11 necessary to complete the Expansion Project or any other

12 construction or improvement project in the most timely and

13 efficient manner and without strikes, picketing, or other

14 actions that might cause disruption or delay and thereby

15 add to the cost of the project.

16 (l) To provide incentives to organizations and

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

18 and facilities of the Authority for conventions, meetings,

19 or trade shows. The incentives may take the form of

20 discounts from regular fees charged by the Authority,

21 subsidies for or assumption of the costs incurred with

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

23 inducements. The Authority shall award incentives to

24 attract large conventions, meetings, and trade shows to its

25 facilities under the terms set forth in this subsection (l)

26 from amounts appropriated to the Authority from the

SB2217

- 297 -

LRB100 13147 JWD 27539 b

1 Metropolitan Pier and Exposition Authority Incentive Fund

2 for this purpose.

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

4 Officer of the Metropolitan Pier and Exposition Authority

5 shall certify to the State Comptroller and the State

6 Treasurer the amounts of incentive grant funds used during

7 the current fiscal year to provide incentives for

8 conventions, meetings, or trade shows that (i) have been

9 approved by the Authority, in consultation with an

10 organization meeting the qualifications set out in Section

11 5.6 of this Act, provided the Authority has entered into a

12 marketing agreement with such an organization, (ii)

13 demonstrate registered attendance in excess of 5,000

14 individuals or in excess of 10,000 individuals, as

15 appropriate, and (iii) but for the incentive, would not

16 have used the facilities of the Authority for the

17 convention, meeting, or trade show. The State Comptroller

18 may request that the Auditor General conduct an audit of

19 the accuracy of the certification. If the State Comptroller

20 determines by this process of certification that incentive

21 funds, in whole or in part, were disbursed by the Authority

22 by means other than in accordance with the standards of

23 this subsection (l), then any amount transferred to the

24 Metropolitan Pier and Exposition Authority Incentive Fund

25 shall be reduced during the next subsequent transfer in

26 direct proportion to that amount determined to be in

SB2217

- 298 -

LRB100 13147 JWD 27539 b

1 violation of the terms set forth in this subsection (l).

2 On July 15, 2012, the Comptroller shall order

3 transferred, and the Treasurer shall transfer, into the

4 Metropolitan Pier and Exposition Authority Incentive Fund

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

6 amount equal to the incentive grant funds certified by the

7 Chief Executive Officer as having been lawfully paid under

8 the provisions of this Section in the previous 2 fiscal

9 years that have not otherwise been transferred into the

10 Metropolitan Pier and Exposition Authority Incentive Fund,

11 provided that transfers in excess of $15,000,000 shall not

12 be made in any fiscal year.

13 On July 15, 2013, the Comptroller shall order

14 transferred, and the Treasurer shall transfer, into the

15 Metropolitan Pier and Exposition Authority Incentive Fund

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

17 amount equal to the incentive grant funds certified by the

18 Chief Executive Officer as having been lawfully paid under

19 the provisions of this Section in the previous fiscal year

20 that have not otherwise been transferred into the

21 Metropolitan Pier and Exposition Authority Incentive Fund,

22 provided that transfers in excess of $15,000,000 shall not

23 be made in any fiscal year.

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

25 Comptroller shall order transferred, and the Treasurer

26 shall transfer, into the Metropolitan Pier and Exposition

SB2217

- 299 -

LRB100 13147 JWD 27539 b

1 Authority Incentive Fund from the General Revenue Fund an

2 amount equal to the incentive grant funds certified by the

3 Chief Executive Officer as having been lawfully paid under

4 the provisions of this Section in the previous fiscal year

5 that have not otherwise been transferred into the

6 Metropolitan Pier and Exposition Authority Incentive Fund,

7 provided that transfers in excess of $15,000,000 shall not

8 be made in any fiscal year.

9 After a transfer has been made under this subsection

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

11 payment with the Comptroller evidencing that the incentive

12 grants have been made and the Comptroller shall thereafter

13 order paid, and the Treasurer shall pay, the requested

14 amounts to the Metropolitan Pier and Exposition Authority.

15 In no case shall more than $5,000,000 be used in any

16 one year by the Authority for incentives granted

17 conventions, meetings, or trade shows with a registered

18 attendance of more than 5,000 and less than 10,000. Amounts

19 in the Metropolitan Pier and Exposition Authority

20 Incentive Fund shall only be used by the Authority for

21 incentives paid to attract large conventions, meetings,

22 and trade shows to its facilities as provided in this

23 subsection (l).

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

25 from amounts transferred into the Convention Center

26 Support Fund to retain and attract conventions, meetings,

SB2217

- 300 -

LRB100 13147 JWD 27539 b

1 or trade shows to the Donald E. Stephens Convention Center

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

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

4 Village of Rosemont or his or her designee shall certify to

5 the State Comptroller and the State Treasurer the amounts

6 of incentive grant funds used during the previous fiscal

7 year to provide incentives for conventions, meetings, or

8 trade shows that (1) have been approved by the Village, (2)

9 demonstrate registered attendance in excess of 5,000

10 individuals, and (3) but for the incentive, would not have

11 used the Donald E. Stephens Convention Center facilities

12 for the convention, meeting, or trade show. The State

13 Comptroller may request that the Auditor General conduct an

14 audit of the accuracy of the certification.

15 If the State Comptroller determines by this process of

16 certification that incentive funds, in whole or in part,

17 were disbursed by the Village by means other than in

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

19 then the amount transferred to the Convention Center

20 Support Fund shall be reduced during the next subsequent

21 transfer in direct proportion to that amount determined to

22 be in violation of the terms set forth in this subsection

23 (l-5).

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

25 Comptroller shall order transferred, and the Treasurer

26 shall transfer, into the Convention Center Support Fund

SB2217

- 301 -

LRB100 13147 JWD 27539 b

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

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

3 trade shows to the Donald E. Stephens Convention Center,

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

5 repair, maintenance, and improvement of the Donald E.

6 Stephens Convention Center and for debt service on debt

7 instruments issued for those purposes by the village. No

8 later than 30 days after the transfer, the Comptroller

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

10 Village of Rosemont the amounts transferred.

11 (m) To enter into contracts with any person conveying

12 the naming rights or other intellectual property rights

13 with respect to the grounds, buildings, and facilities of

14 the Authority.

15 (n) To enter into grant agreements with the Chicago

16 Convention and Tourism Bureau providing for the marketing

17 of the convention facilities to large and small

18 conventions, meetings, and trade shows and the promotion of

19 the travel industry in the City of Chicago, provided such

20 agreements meet the requirements of Section 5.6 of this

21 Act. Receipts of the Authority from the increase in the

22 airport departure tax authorized by Public Act 96-898

23 ~~Section 13(f) of this amendatory Act of the 96th General~~

24 ~~Assembly and, subject to appropriation to the Authority,~~

25 ~~funds deposited in the Chicago Travel Industry Promotion~~

26 ~~Fund pursuant to Section 6 of the Hotel Operators'~~

SB2217

- 302 -

LRB100 13147 JWD 27539 b

1 ~~Occupation Tax Act~~ shall be granted to the Bureau for such

2 purposes.

3 Nothing in this Act shall be construed to authorize the

4 Authority to spend the proceeds of any bonds or notes issued

5 under Section 13.2 or any taxes levied under Section 13 to

6 construct a stadium to be leased to or used by professional

7 sports teams.

8 Notwithstanding any other provision of law, in addition to

9 any other transfers that may be provided by law, on July 1,

10 2017, or as soon thereafter as practical, the State Comptroller

11 shall direct and the State Treasurer shall transfer the

12 remaining balance from the Chicago Travel Industry Promotion

13 Fund into the Tourism Promotion Fund. Upon completion of the

14 transfers, the Chicago Travel Industry Promotion Fund is

15 dissolved, and any future deposits due to that Fund and any

16 outstanding obligations or liabilities of that Fund pass to the

17 Tourism Promotion Fund.

18 (Source: P.A. 97-617, eff. 10-26-11; 98-109, eff. 7-25-13.)

19 ARTICLE 20.

20 Section 20-5. The Department of Central Management

21 Services Law of the Civil Administrative Code of Illinois is

22 amended by changing Sections 405-20, 405-250, and 405-410 as

23 follows:

SB2217

- 303 -

LRB100 13147 JWD 27539 b

1 (20 ILCS 405/405-20) (was 20 ILCS 405/35.7)

2 Sec. 405-20. Fiscal policy information to Governor;

3 information technology ~~statistical research~~planning.

4 (a) The Department shall be responsible for providing the

5 Governor with timely, comprehensive, and meaningful

6 information pertinent to the formulation and execution of

7 fiscal policy. In performing this responsibility the

8 Department shall have the power and duty to do the following:

9 (1) Control the procurement, retention, installation,

10 maintenance, and operation, as specified by the Director,

11 of information technology ~~electronic data processing~~

12 equipment and software used by State agencies in such a

13 manner as to achieve maximum economy and provide adequate

14 assistance in the development of information suitable for

15 management analysis.

16 (2) Establish principles and standards of information

17 technology ~~statistical~~reporting by State agencies and

18 priorities for completion of research by those agencies in

19 accordance with the requirements for management analysis

20 as specified by the Director.

21 (3) Establish, through the Director, charges for

22 information technology~~statistical~~services requested by

23 State agencies and rendered by the Department. The

24 Department is likewise empowered through the Director to

25 establish prices or charges for information technology

26 services rendered by the Department for ~~all statistical~~

SB2217

- 304 -

LRB100 13147 JWD 27539 b

1 ~~reports purchased by~~agencies and individuals not

2 connected with State government.

3 (4) Instruct all State agencies as the Director may

4 require to report regularly to the Department, in the

5 manner the Director may prescribe, their usage of

6 information technology ~~electronic information~~ devices and

7 services, the cost incurred, the information produced, and

8 the procedures followed in obtaining the information. All

9 State agencies shall request of the Director any

10 information technology resources ~~statistical services~~

11 requiring the use of electronic devices and shall conform

12 to the priorities assigned by the Director in using those

13 electronic devices.

14 (5) Examine the accounts, use of information

15 technology resources,and statistical data of any

16 organization, body, or agency receiving appropriations

17 from the General Assembly.

18 (6) Install and operate a modern information system

19 utilizing equipment adequate to satisfy the requirements

20 for analysis and review as specified by the Director.

21 Expenditures for information technology ~~statistical~~

22 services rendered shall be reimbursed by the recipients.

23 The reimbursement shall be determined by the Director as

24 amounts sufficient to reimburse theTechnology Management

25 ~~Statistical Services~~Revolving Fund for expenditures

26 incurred in rendering the services.

SB2217

- 305 -

LRB100 13147 JWD 27539 b

1 (b) In addition to the other powers and duties listed in

2 this Section, the Department shall analyze the present and

3 future aims, needs, and requirements ofinformation technology

4 ~~statistical research~~and planning in order to provide for the

5 formulation of overall policy relative to the use of electronic

6 data processing equipmentand software by the State of

7 Illinois. In making this analysis, the Department under the

8 Director shall formulate a master plan for the use of

9 information technology~~statistical research~~, utilizing

10 electronic equipment, software and servicesmost

11 advantageously, and advising whether electronic data

12 processing equipmentand software should be leased or purchased

13 by the State. The Department under the Director shall prepare

14 and submit interim reports of meaningful developments and

15 proposals for legislation to the Governor on or before January

16 30 each year. The Department under the Director shall engage in

17 a continuing analysis and evaluation of the master plan so

18 developed, and it shall be the responsibility of the Department

19 to recommend from time to time any needed amendments and

20 modifications of any master plan enacted by the General

21 Assembly.

22 (c) For the purposes of this Section, Section 405-245, and

23 paragraph (4) of Section 405-10 only, "State agencies" means

24 all departments, boards, commissions, and agencies of the State

25 of Illinois subject to the Governor.

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

SB2217

- 306 -

LRB100 13147 JWD 27539 b

1 (20 ILCS 405/405-250) (was 20 ILCS 405/35.7a)

2 Sec. 405-250. Information technology ~~Statistical services~~;

3 use of information technology ~~electronic data processing~~

4 equipment and software. The Department may make information

5 technology resources ~~statistical services~~and the use of

6 information technology~~electronic data processing~~ equipment

7 and software, including necessary telecommunications lines and

8 equipment, available to local governments, elected State

9 officials, State educational institutions, and all other

10 governmental units of the State requesting them. The Director

11 is empowered to establish prices and charges for the

12 information technology resources ~~statistical services~~ so

13 furnished and for the use of the information technology

14 ~~electronic data processing~~ equipment and software and

15 necessary telecommunications lines and equipment. The prices

16 and charges shall be sufficient to reimburse the cost of

17 furnishing the services and use of equipment, software, and

18 lines.

19 (Source: P.A. 91-239, eff. 1-1-00.)

20 (20 ILCS 405/405-410)

21 Sec. 405-410. Transfer of Information Technology

22 functions.

23 (a) Notwithstanding any other law to the contrary, the

24 Director of Central Management Services, working in

SB2217

- 307 -

LRB100 13147 JWD 27539 b

1 cooperation with the Director of any other agency, department,

2 board, or commission directly responsible to the Governor, may

3 direct the transfer, to the Department of Central Management

4 Services, of those information technology functions at that

5 agency, department, board, or commission that are suitable for

6 centralization.

7 Upon receipt of the written direction to transfer

8 information technology functions to the Department of Central

9 Management Services, the personnel, equipment, and property

10 (both real and personal) directly relating to the transferred

11 functions shall be transferred to the Department of Central

12 Management Services, and the relevant documents, records, and

13 correspondence shall be transferred or copied, as the Director

14 may prescribe.

15 (b) Upon receiving written direction from the Director of

16 Central Management Services, the Comptroller and Treasurer are

17 authorized to transfer the unexpended balance of any

18 appropriations related to the information technology functions

19 transferred to the Department of Central Management Services

20 and shall make the necessary fund transfers from any special

21 fund in the State Treasury or from any other federal or State

22 trust fund held by the Treasurer to the General Revenue Fundor

23 ~~,~~ the Technology Management ~~Statistical Services~~ Revolving

24 Fund~~, or the Communications Revolving Fund~~, as designated by

25 the Director of Central Management Services, for use by the

26 Department of Central Management Services in support of

SB2217

- 308 -

LRB100 13147 JWD 27539 b

1 information technology functions or any other related costs or

2 expenses of the Department of Central Management Services.

3 (c) The rights of employees and the State and its agencies

4 under the Personnel Code and applicable collective bargaining

5 agreements or under any pension, retirement, or annuity plan

6 shall not be affected by any transfer under this Section.

7 (d) The functions transferred to the Department of Central

8 Management Services by this Section shall be vested in and

9 shall be exercised by the Department of Central Management

10 Services. Each act done in the exercise of those functions

11 shall have the same legal effect as if done by the agencies,

12 offices, divisions, departments, bureaus, boards and

13 commissions from which they were transferred.

14 Every person or other entity shall be subject to the same

15 obligations and duties and any penalties, civil or criminal,

16 arising therefrom, and shall have the same rights arising from

17 the exercise of such rights, powers, and duties as had been

18 exercised by the agencies, offices, divisions, departments,

19 bureaus, boards, and commissions from which they were

20 transferred.

21 Whenever reports or notices are now required to be made or

22 given or papers or documents furnished or served by any person

23 in regards to the functions transferred to or upon the

24 agencies, offices, divisions, departments, bureaus, boards,

25 and commissions from which the functions were transferred, the

26 same shall be made, given, furnished or served in the same

SB2217

- 309 -

LRB100 13147 JWD 27539 b

1 manner to or upon the Department of Central Management

2 Services.

3 This Section does not affect any act done, ratified, or

4 cancelled or any right occurring or established or any action

5 or proceeding had or commenced in an administrative, civil, or

6 criminal cause regarding the functions transferred, but those

7 proceedings may be continued by the Department of Central

8 Management Services.

9 This Section does not affect the legality of any rules in

10 the Illinois Administrative Code regarding the functions

11 transferred in this Section that are in force on the effective

12 date of this Section. If necessary, however, the affected

13 agencies shall propose, adopt, or repeal rules, rule

14 amendments, and rule recodifications as appropriate to

15 effectuate this Section.

16 (Source: P.A. 93-25, eff. 6-20-03; 93-839, eff. 7-30-04;

17 93-1067, eff. 1-15-05.)

18 Section 20-10. The State Finance Act is amended by changing

19 Sections 5.12, 5.55, 6p-1, 6p-2, 6z-34, and 8.16a as follows:

20 (30 ILCS 105/5.12) (from Ch. 127, par. 141.12)

21 Sec. 5.12. The Communications Revolving Fund. This Section

22 is repealed on December 31, 2017.

23 (Source: Laws 1919, p. 946.)

SB2217

- 310 -

LRB100 13147 JWD 27539 b

1 (30 ILCS 105/5.55) (from Ch. 127, par. 141.55)

2 Sec. 5.55. The Technology Management ~~Statistical Services~~

3 Revolving Fund.

4 (Source: Laws 1919, p. 946.)

5 (30 ILCS 105/6p-1) (from Ch. 127, par. 142p1)

6 Sec. 6p-1. The Technology Management Revolving Fund

7 (formerly known as the Statistical Services Revolving Fund)

8 shall be initially financed by a transfer of funds from the

9 General Revenue Fund. Thereafter, all fees and other monies

10 received by the Department of Central Management Services in

11 payment for statistical services rendered pursuant to Section

12 405-20 of the Department of Central Management Services Law (20

13 ILCS 405/405-20) shall be paid into theTechnology Management

14 ~~Statistical Services~~ Revolving Fund. On and after July 1, 2017,

15 or after sufficient moneys have been received in the

16 Communications Revolving Fund to pay all Fiscal Year 2017

17 obligations payable from the Fund, whichever is later, all fees

18 and other moneys received by the Department of Central

19 Management Services in payment for communications services

20 rendered pursuant to the Department of Central Management

21 Services Law of the Civil Administrative Code of Illinois or

22 sale of surplus State communications equipment shall be paid

23 into the Technology Management Revolving Fund. The money in

24 this fund shall be used by the Department of Central Management

25 Services as reimbursement for expenditures incurred in

SB2217

- 311 -

LRB100 13147 JWD 27539 b

1 rendering statistical services and, beginning July 1, 2017, as

2 reimbursement for expenditures incurred in relation to

3 communications services.

4 (Source: P.A. 91-239, eff. 1-1-00.)

5 (30 ILCS 105/6p-2) (from Ch. 127, par. 142p2)

6 Sec. 6p-2. The Communications Revolving Fund shall be

7 initially financed by a transfer of funds from the General

8 Revenue Fund. Thereafter, through June 30, 2017,all fees and

9 other monies received by the Department of Central Management

10 Services in payment for communications services rendered

11 pursuant to the Department of Central Management Services Law

12 or sale of surplus State communications equipment shall be paid

13 into the Communications Revolving Fund. Except as otherwise

14 provided in this Section, the money in this fund shall be used

15 by the Department of Central Management Services as

16 reimbursement for expenditures incurred in relation to

17 communications services.

18 On the effective date of this amendatory Act of the 93rd

19 General Assembly, or as soon as practicable thereafter, the

20 State Comptroller shall order transferred and the State

21 Treasurer shall transfer $3,000,000 from the Communications

22 Revolving Fund to the Emergency Public Health Fund to be used

23 for the purposes specified in Section 55.6a of the

24 Environmental Protection Act.

25 In addition to any other transfers that may be provided for

SB2217

- 312 -

LRB100 13147 JWD 27539 b

1 by law, on July 1, 2011, or as soon thereafter as practical,

2 the State Comptroller shall direct and the State Treasurer

3 shall transfer the sum of $5,000,000 from the General Revenue

4 Fund to the Communications Revolving Fund.

5 Notwithstanding any other provision of law, in addition to

6 any other transfers that may be provided by law, on July 1,

7 2017, or after sufficient moneys have been received in the

8 Communications Revolving Fund to pay all Fiscal Year 2017

9 obligations payable from the Fund, whichever is later, the

10 State Comptroller shall direct and the State Treasurer shall

11 transfer the remaining balance from the Communications

12 Revolving Fund into the Technology Management Revolving Fund.

13 Upon completion of the transfer, any future deposits due to

14 that Fund and any outstanding obligations or liabilities of

15 that Fund pass to the Technology Management Revolving Fund.

16 (Source: P.A. 97-641, eff. 12-19-11.)

17 (30 ILCS 105/6z-34)

18 Sec. 6z-34. Secretary of State Special Services Fund. There

19 is created in the State Treasury a special fund to be known as

20 the Secretary of State Special Services Fund. Moneys deposited

21 into the Fund may, subject to appropriation, be used by the

22 Secretary of State for any or all of the following purposes:

23 (1) For general automation efforts within operations

24 of the Office of Secretary of State.

25 (2) For technology applications in any form that will

SB2217

- 313 -

LRB100 13147 JWD 27539 b

1 enhance the operational capabilities of the Office of

2 Secretary of State.

3 (3) To provide funds for any type of library grants

4 authorized and administered by the Secretary of State as

5 State Librarian.

6 These funds are in addition to any other funds otherwise

7 authorized to the Office of Secretary of State for like or

8 similar purposes.

9 On August 15, 1997, all fiscal year 1997 receipts that

10 exceed the amount of $15,000,000 shall be transferred from this

11 Fund to the Technology Management Revolving Fund (formerly

12 known as theStatistical Services Revolving Fund); on August

13 15, 1998 and each year thereafter through 2000, all receipts

14 from the fiscal year ending on the previous June 30th that

15 exceed the amount of $17,000,000 shall be transferred from this

16 Fund to the Technology Management Revolving Fund (formerly

17 known as theStatistical Services Revolving Fund); on August

18 15, 2001 and each year thereafter through 2002, all receipts

19 from the fiscal year ending on the previous June 30th that

20 exceed the amount of $19,000,000 shall be transferred from this

21 Fund to the Technology Management Revolving Fund (formerly

22 known as theStatistical Services Revolving Fund); and on

23 August 15, 2003 and each year thereafter, all receipts from the

24 fiscal year ending on the previous June 30th that exceed the

25 amount of $33,000,000 shall be transferred from this Fund to

26 the Technology Management Revolving Fund (formerly known as the

SB2217

- 314 -

LRB100 13147 JWD 27539 b

1 Statistical Services Revolving Fund).

2 (Source: P.A. 92-32, eff. 7-1-01; 93-32, eff. 7-1-03.)

3 (30 ILCS 105/8.16a) (from Ch. 127, par. 144.16a)

4 Sec. 8.16a. Appropriations for the procurement,

5 installation, retention, maintenance and operation of

6 electronic data processing and informationtechnology devices

7 and software used by state agencies subject to Section 405-20

8 of the Department of Central Management Services Law (20 ILCS

9 405/405-20), the purchase of necessary supplies and equipment

10 and accessories thereto, and all other expenses incident to the

11 operation and maintenance of those electronic data processing

12 and information technology devices and software are payable

13 from the Technology Management ~~Statistical Services~~ Revolving

14 Fund. However, no contract shall be entered into or obligation

15 incurred for any expenditure from the Technology Management

16 ~~Statistical Services~~Revolving Fund until after the purpose and

17 amount has been approved in writing by the Director of Central

18 Management Services. Until there are sufficient funds in the

19 Technology Management Revolving Fund (formerly known as the

20 Statistical Services Revolving Fund)to carry out the purposes

21 of this amendatory Act of 1965, however, the State agencies

22 subject to that Section 405-20 shall, on written approval of

23 the Director of Central Management Services, pay the cost of

24 operating and maintaining electronic data processing systems

25 from current appropriations as classified and standardized in

SB2217

- 315 -

LRB100 13147 JWD 27539 b

1 this Act~~"An Act in relation to State finance", approved June~~

2 ~~10, 1919, as amended~~.

3 (Source: P.A. 91-239, eff. 1-1-00.)

4 Section 20-15. The Illinois Pension Code is amended by

5 changing Section 1A-112 as follows:

6 (40 ILCS 5/1A-112)

7 Sec. 1A-112. Fees.

8 (a) Every pension fund that is required to file an annual

9 statement under Section 1A-109 shall pay to the Department an

10 annual compliance fee. In the case of a pension fund under

11 Article 3 or 4 of this Code, the annual compliance fee shall be

12 0.02% (2 basis points) of the total assets of the pension fund,

13 as reported in the most current annual statement of the fund,

14 but not more than $8,000. In the case of all other pension

15 funds and retirement systems, the annual compliance fee shall

16 be $8,000.

17 (b) The annual compliance fee shall be due on June 30 for

18 the following State fiscal year, except that the fee payable in

19 1997 for fiscal year 1998 shall be due no earlier than 30 days

20 following the effective date of this amendatory Act of 1997.

21 (c) Any information obtained by the Division that is

22 available to the public under the Freedom of Information Act

23 and is either compiled in published form or maintained on a

24 computer processible medium shall be furnished upon the written

SB2217

- 316 -

LRB100 13147 JWD 27539 b

1 request of any applicant and the payment of a reasonable

2 information services fee established by the Director,

3 sufficient to cover the total cost to the Division of

4 compiling, processing, maintaining, and generating the

5 information. The information may be furnished by means of

6 published copy or on a computer processed or computer

7 processible medium.

8 No fee may be charged to any person for information that

9 the Division is required by law to furnish to that person.

10 (d) Except as otherwise provided in this Section, all fees

11 and penalties collected by the Department under this Code shall

12 be deposited into the Public Pension Regulation Fund.

13 (e) Fees collected under subsection (c) of this Section and

14 money collected under Section 1A-107 shall be deposited into

15 the Technology Management ~~Department's Statistical Services~~

16 Revolving Fund and credited to the account of the Department's

17 Public Pension Division. This income shall be used exclusively

18 for the purposes set forth in Section 1A-107. Notwithstanding

19 the provisions of Section 408.2 of the Illinois Insurance Code,

20 no surplus funds remaining in this account shall be deposited

21 in the Insurance Financial Regulation Fund. All money in this

22 account that the Director certifies is not needed for the

23 purposes set forth in Section 1A-107 of this Code shall be

24 transferred to the Public Pension Regulation Fund.

25 (f) Nothing in this Code prohibits the General Assembly

26 from appropriating funds from the General Revenue Fund to the

SB2217

- 317 -

LRB100 13147 JWD 27539 b

1 Department for the purpose of administering or enforcing this

2 Code.

3 (Source: P.A. 93-32, eff. 7-1-03.)

4 Section 20-20. The Illinois Insurance Code is amended by

5 changing Sections 408, 408.2, 1202, and 1206 as follows:

6 (215 ILCS 5/408) (from Ch. 73, par. 1020)

7 Sec. 408. Fees and charges.

8 (1) The Director shall charge, collect and give proper

9 acquittances for the payment of the following fees and charges:

10 (a) For filing all documents submitted for the

11 incorporation or organization or certification of a

12 domestic company, except for a fraternal benefit society,

13 $2,000.

14 (b) For filing all documents submitted for the

15 incorporation or organization of a fraternal benefit

16 society, $500.

17 (c) For filing amendments to articles of incorporation

18 and amendments to declaration of organization, except for a

19 fraternal benefit society, a mutual benefit association, a

20 burial society or a farm mutual, $200.

21 (d) For filing amendments to articles of incorporation

22 of a fraternal benefit society, a mutual benefit

23 association or a burial society, $100.

24 (e) For filing amendments to articles of incorporation

SB2217

- 318 -

LRB100 13147 JWD 27539 b

1 of a farm mutual, $50.

2 (f) For filing bylaws or amendments thereto, $50.

3 (g) For filing agreement of merger or consolidation:

4 (i) for a domestic company, except for a fraternal

5 benefit society, a mutual benefit association, a

6 burial society, or a farm mutual, $2,000.

7 (ii) for a foreign or alien company, except for a

8 fraternal benefit society, $600.

9 (iii) for a fraternal benefit society, a mutual

10 benefit association, a burial society, or a farm

11 mutual, $200.

12 (h) For filing agreements of reinsurance by a domestic

13 company, $200.

14 (i) For filing all documents submitted by a foreign or

15 alien company to be admitted to transact business or

16 accredited as a reinsurer in this State, except for a

17 fraternal benefit society, $5,000.

18 (j) For filing all documents submitted by a foreign or

19 alien fraternal benefit society to be admitted to transact

20 business in this State, $500.

21 (k) For filing declaration of withdrawal of a foreign

22 or alien company, $50.

23 (l) For filing annual statement by a domestic company,

24 except a fraternal benefit society, a mutual benefit

25 association, a burial society, or a farm mutual, $200.

26 (m) For filing annual statement by a domestic fraternal

SB2217

- 319 -

LRB100 13147 JWD 27539 b

1 benefit society, $100.

2 (n) For filing annual statement by a farm mutual, a

3 mutual benefit association, or a burial society, $50.

4 (o) For issuing a certificate of authority or renewal

5 thereof except to a foreign fraternal benefit society,

6 $400.

7 (p) For issuing a certificate of authority or renewal

8 thereof to a foreign fraternal benefit society, $200.

9 (q) For issuing an amended certificate of authority,

10 $50.

11 (r) For each certified copy of certificate of

12 authority, $20.

13 (s) For each certificate of deposit, or valuation, or

14 compliance or surety certificate, $20.

15 (t) For copies of papers or records per page, $1.

16 (u) For each certification to copies of papers or

17 records, $10.

18 (v) For multiple copies of documents or certificates

19 listed in subparagraphs (r), (s), and (u) of paragraph (1)

20 of this Section, $10 for the first copy of a certificate of

21 any type and $5 for each additional copy of the same

22 certificate requested at the same time, unless, pursuant to

23 paragraph (2) of this Section, the Director finds these

24 additional fees excessive.

25 (w) For issuing a permit to sell shares or increase

26 paid-up capital:

SB2217

- 320 -

LRB100 13147 JWD 27539 b

1 (i) in connection with a public stock offering,

2 $300;

3 (ii) in any other case, $100.

4 (x) For issuing any other certificate required or

5 permissible under the law, $50.

6 (y) For filing a plan of exchange of the stock of a

7 domestic stock insurance company, a plan of

8 demutualization of a domestic mutual company, or a plan of

9 reorganization under Article XII, $2,000.

10 (z) For filing a statement of acquisition of a domestic

11 company as defined in Section 131.4 of this Code, $2,000.

12 (aa) For filing an agreement to purchase the business

13 of an organization authorized under the Dental Service Plan

14 Act or the Voluntary Health Services Plans Act or of a

15 health maintenance organization or a limited health

16 service organization, $2,000.

17 (bb) For filing a statement of acquisition of a foreign

18 or alien insurance company as defined in Section 131.12a of

19 this Code, $1,000.

20 (cc) For filing a registration statement as required in

21 Sections 131.13 and 131.14, the notification as required by

22 Sections 131.16, 131.20a, or 141.4, or an agreement or

23 transaction required by Sections 124.2(2), 141, 141a, or

24 141.1, $200.

25 (dd) For filing an application for licensing of:

26 (i) a religious or charitable risk pooling trust or

SB2217

- 321 -

LRB100 13147 JWD 27539 b

1 a workers' compensation pool, $1,000;

2 (ii) a workers' compensation service company,

3 $500;

4 (iii) a self-insured automobile fleet, $200; or

5 (iv) a renewal of or amendment of any license

6 issued pursuant to (i), (ii), or (iii) above, $100.

7 (ee) For filing articles of incorporation for a

8 syndicate to engage in the business of insurance through

9 the Illinois Insurance Exchange, $2,000.

10 (ff) For filing amended articles of incorporation for a

11 syndicate engaged in the business of insurance through the

12 Illinois Insurance Exchange, $100.

13 (gg) For filing articles of incorporation for a limited

14 syndicate to join with other subscribers or limited

15 syndicates to do business through the Illinois Insurance

16 Exchange, $1,000.

17 (hh) For filing amended articles of incorporation for a

18 limited syndicate to do business through the Illinois

19 Insurance Exchange, $100.

20 (ii) For a permit to solicit subscriptions to a

21 syndicate or limited syndicate, $100.

22 (jj) For the filing of each form as required in Section

23 143 of this Code, $50 per form. The fee for advisory and

24 rating organizations shall be $200 per form.

25 (i) For the purposes of the form filing fee,

26 filings made on insert page basis will be considered

SB2217

- 322 -

LRB100 13147 JWD 27539 b

1 one form at the time of its original submission.

2 Changes made to a form subsequent to its approval shall

3 be considered a new filing.

4 (ii) Only one fee shall be charged for a form,

5 regardless of the number of other forms or policies

6 with which it will be used.

7 (iii) Fees charged for a policy filed as it will be

8 issued regardless of the number of forms comprising

9 that policy shall not exceed $1,500. For advisory or

10 rating organizations, fees charged for a policy filed

11 as it will be issued regardless of the number of forms

12 comprising that policy shall not exceed $2,500.

13 (iv) The Director may by rule exempt forms from

14 such fees.

15 (kk) For filing an application for licensing of a

16 reinsurance intermediary, $500.

17 (ll) For filing an application for renewal of a license

18 of a reinsurance intermediary, $200.

19 (2) When printed copies or numerous copies of the same

20 paper or records are furnished or certified, the Director may

21 reduce such fees for copies if he finds them excessive. He may,

22 when he considers it in the public interest, furnish without

23 charge to state insurance departments and persons other than

24 companies, copies or certified copies of reports of

25 examinations and of other papers and records.

26 (3) The expenses incurred in any performance examination

SB2217

- 323 -

LRB100 13147 JWD 27539 b

1 authorized by law shall be paid by the company or person being

2 examined. The charge shall be reasonably related to the cost of

3 the examination including but not limited to compensation of

4 examiners, electronic data processing costs, supervision and

5 preparation of an examination report and lodging and travel

6 expenses. All lodging and travel expenses shall be in accord

7 with the applicable travel regulations as published by the

8 Department of Central Management Services and approved by the

9 Governor's Travel Control Board, except that out-of-state

10 lodging and travel expenses related to examinations authorized

11 under Section 132 shall be in accordance with travel rates

12 prescribed under paragraph 301-7.2 of the Federal Travel

13 Regulations, 41 C.F.R. 301-7.2, for reimbursement of

14 subsistence expenses incurred during official travel. All

15 lodging and travel expenses may be reimbursed directly upon

16 authorization of the Director. With the exception of the direct

17 reimbursements authorized by the Director, all performance

18 examination charges collected by the Department shall be paid

19 to the Insurance Producer Administration Fund, however, the

20 electronic data processing costs incurred by the Department in

21 the performance of any examination shall be billed directly to

22 the company being examined for payment to the Technology

23 Management~~Statistical Services~~ Revolving Fund.

24 (4) At the time of any service of process on the Director

25 as attorney for such service, the Director shall charge and

26 collect the sum of $20, which may be recovered as taxable costs

SB2217

- 324 -

LRB100 13147 JWD 27539 b

1 by the party to the suit or action causing such service to be

2 made if he prevails in such suit or action.

3 (5) (a) The costs incurred by the Department of Insurance

4 in conducting any hearing authorized by law shall be assessed

5 against the parties to the hearing in such proportion as the

6 Director of Insurance may determine upon consideration of all

7 relevant circumstances including: (1) the nature of the

8 hearing; (2) whether the hearing was instigated by, or for the

9 benefit of a particular party or parties; (3) whether there is

10 a successful party on the merits of the proceeding; and (4) the

11 relative levels of participation by the parties.

12 (b) For purposes of this subsection (5) costs incurred

13 shall mean the hearing officer fees, court reporter fees, and

14 travel expenses of Department of Insurance officers and

15 employees; provided however, that costs incurred shall not

16 include hearing officer fees or court reporter fees unless the

17 Department has retained the services of independent

18 contractors or outside experts to perform such functions.

19 (c) The Director shall make the assessment of costs

20 incurred as part of the final order or decision arising out of

21 the proceeding; provided, however, that such order or decision

22 shall include findings and conclusions in support of the

23 assessment of costs. This subsection (5) shall not be construed

24 as permitting the payment of travel expenses unless calculated

25 in accordance with the applicable travel regulations of the

26 Department of Central Management Services, as approved by the

SB2217

- 325 -

LRB100 13147 JWD 27539 b

1 Governor's Travel Control Board. The Director as part of such

2 order or decision shall require all assessments for hearing

3 officer fees and court reporter fees, if any, to be paid

4 directly to the hearing officer or court reporter by the

5 party(s) assessed for such costs. The assessments for travel

6 expenses of Department officers and employees shall be

7 reimbursable to the Director of Insurance for deposit to the

8 fund out of which those expenses had been paid.

9 (d) The provisions of this subsection (5) shall apply in

10 the case of any hearing conducted by the Director of Insurance

11 not otherwise specifically provided for by law.

12 (6) The Director shall charge and collect an annual

13 financial regulation fee from every domestic company for

14 examination and analysis of its financial condition and to fund

15 the internal costs and expenses of the Interstate Insurance

16 Receivership Commission as may be allocated to the State of

17 Illinois and companies doing an insurance business in this

18 State pursuant to Article X of the Interstate Insurance

19 Receivership Compact. The fee shall be the greater fixed amount

20 based upon the combination of nationwide direct premium income

21 and nationwide reinsurance assumed premium income or upon

22 admitted assets calculated under this subsection as follows:

23 (a) Combination of nationwide direct premium income

24 and nationwide reinsurance assumed premium.

25 (i) $150, if the premium is less than $500,000 and

26 there is no reinsurance assumed premium;

SB2217

- 326 -

LRB100 13147 JWD 27539 b

1 (ii) $750, if the premium is $500,000 or more, but

2 less than $5,000,000 and there is no reinsurance

3 assumed premium; or if the premium is less than

4 $5,000,000 and the reinsurance assumed premium is less

5 than $10,000,000;

6 (iii) $3,750, if the premium is less than

7 $5,000,000 and the reinsurance assumed premium is

8 $10,000,000 or more;

9 (iv) $7,500, if the premium is $5,000,000 or more,

10 but less than $10,000,000;

11 (v) $18,000, if the premium is $10,000,000 or more,

12 but less than $25,000,000;

13 (vi) $22,500, if the premium is $25,000,000 or

14 more, but less than $50,000,000;

15 (vii) $30,000, if the premium is $50,000,000 or

16 more, but less than $100,000,000;

17 (viii) $37,500, if the premium is $100,000,000 or

18 more.

19 (b) Admitted assets.

20 (i) $150, if admitted assets are less than

21 $1,000,000;

22 (ii) $750, if admitted assets are $1,000,000 or

23 more, but less than $5,000,000;

24 (iii) $3,750, if admitted assets are $5,000,000 or

25 more, but less than $25,000,000;

26 (iv) $7,500, if admitted assets are $25,000,000 or

SB2217

- 327 -

LRB100 13147 JWD 27539 b

1 more, but less than $50,000,000;

2 (v) $18,000, if admitted assets are $50,000,000 or

3 more, but less than $100,000,000;

4 (vi) $22,500, if admitted assets are $100,000,000

5 or more, but less than $500,000,000;

6 (vii) $30,000, if admitted assets are $500,000,000

7 or more, but less than $1,000,000,000;

8 (viii) $37,500, if admitted assets are

9 $1,000,000,000 or more.

10 (c) The sum of financial regulation fees charged to the

11 domestic companies of the same affiliated group shall not

12 exceed $250,000 in the aggregate in any single year and

13 shall be billed by the Director to the member company

14 designated by the group.

15 (7) The Director shall charge and collect an annual

16 financial regulation fee from every foreign or alien company,

17 except fraternal benefit societies, for the examination and

18 analysis of its financial condition and to fund the internal

19 costs and expenses of the Interstate Insurance Receivership

20 Commission as may be allocated to the State of Illinois and

21 companies doing an insurance business in this State pursuant to

22 Article X of the Interstate Insurance Receivership Compact. The

23 fee shall be a fixed amount based upon Illinois direct premium

24 income and nationwide reinsurance assumed premium income in

25 accordance with the following schedule:

26 (a) $150, if the premium is less than $500,000 and

SB2217

- 328 -

LRB100 13147 JWD 27539 b

1 there is no reinsurance assumed premium;

2 (b) $750, if the premium is $500,000 or more, but less

3 than $5,000,000 and there is no reinsurance assumed

4 premium; or if the premium is less than $5,000,000 and the

5 reinsurance assumed premium is less than $10,000,000;

6 (c) $3,750, if the premium is less than $5,000,000 and

7 the reinsurance assumed premium is $10,000,000 or more;

8 (d) $7,500, if the premium is $5,000,000 or more, but

9 less than $10,000,000;

10 (e) $18,000, if the premium is $10,000,000 or more, but

11 less than $25,000,000;

12 (f) $22,500, if the premium is $25,000,000 or more, but

13 less than $50,000,000;

14 (g) $30,000, if the premium is $50,000,000 or more, but

15 less than $100,000,000;

16 (h) $37,500, if the premium is $100,000,000 or more.

17 The sum of financial regulation fees under this subsection

18 (7) charged to the foreign or alien companies within the same

19 affiliated group shall not exceed $250,000 in the aggregate in

20 any single year and shall be billed by the Director to the

21 member company designated by the group.

22 (8) Beginning January 1, 1992, the financial regulation

23 fees imposed under subsections (6) and (7) of this Section

24 shall be paid by each company or domestic affiliated group

25 annually. After January 1, 1994, the fee shall be billed by

26 Department invoice based upon the company's premium income or

SB2217

- 329 -

LRB100 13147 JWD 27539 b

1 admitted assets as shown in its annual statement for the

2 preceding calendar year. The invoice is due upon receipt and

3 must be paid no later than June 30 of each calendar year. All

4 financial regulation fees collected by the Department shall be

5 paid to the Insurance Financial Regulation Fund. The Department

6 may not collect financial examiner per diem charges from

7 companies subject to subsections (6) and (7) of this Section

8 undergoing financial examination after June 30, 1992.

9 (9) In addition to the financial regulation fee required by

10 this Section, a company undergoing any financial examination

11 authorized by law shall pay the following costs and expenses

12 incurred by the Department: electronic data processing costs,

13 the expenses authorized under Section 131.21 and subsection (d)

14 of Section 132.4 of this Code, and lodging and travel expenses.

15 Electronic data processing costs incurred by the

16 Department in the performance of any examination shall be

17 billed directly to the company undergoing examination for

18 payment to the Technology Management ~~Statistical Services~~

19 Revolving Fund. Except for direct reimbursements authorized by

20 the Director or direct payments made under Section 131.21 or

21 subsection (d) of Section 132.4 of this Code, all financial

22 regulation fees and all financial examination charges

23 collected by the Department shall be paid to the Insurance

24 Financial Regulation Fund.

25 All lodging and travel expenses shall be in accordance with

26 applicable travel regulations published by the Department of

SB2217

- 330 -

LRB100 13147 JWD 27539 b

1 Central Management Services and approved by the Governor's

2 Travel Control Board, except that out-of-state lodging and

3 travel expenses related to examinations authorized under

4 Sections 132.1 through 132.7 shall be in accordance with travel

5 rates prescribed under paragraph 301-7.2 of the Federal Travel

6 Regulations, 41 C.F.R. 301-7.2, for reimbursement of

7 subsistence expenses incurred during official travel. All

8 lodging and travel expenses may be reimbursed directly upon the

9 authorization of the Director.

10 In the case of an organization or person not subject to the

11 financial regulation fee, the expenses incurred in any

12 financial examination authorized by law shall be paid by the

13 organization or person being examined. The charge shall be

14 reasonably related to the cost of the examination including,

15 but not limited to, compensation of examiners and other costs

16 described in this subsection.

17 (10) Any company, person, or entity failing to make any

18 payment of $150 or more as required under this Section shall be

19 subject to the penalty and interest provisions provided for in

20 subsections (4) and (7) of Section 412.

21 (11) Unless otherwise specified, all of the fees collected

22 under this Section shall be paid into the Insurance Financial

23 Regulation Fund.

24 (12) For purposes of this Section:

25 (a) "Domestic company" means a company as defined in

26 Section 2 of this Code which is incorporated or organized

SB2217

- 331 -

LRB100 13147 JWD 27539 b

1 under the laws of this State, and in addition includes a

2 not-for-profit corporation authorized under the Dental

3 Service Plan Act or the Voluntary Health Services Plans

4 Act, a health maintenance organization, and a limited

5 health service organization.

6 (b) "Foreign company" means a company as defined in

7 Section 2 of this Code which is incorporated or organized

8 under the laws of any state of the United States other than

9 this State and in addition includes a health maintenance

10 organization and a limited health service organization

11 which is incorporated or organized under the laws of any

12 state of the United States other than this State.

13 (c) "Alien company" means a company as defined in

14 Section 2 of this Code which is incorporated or organized

15 under the laws of any country other than the United States.

16 (d) "Fraternal benefit society" means a corporation,

17 society, order, lodge or voluntary association as defined

18 in Section 282.1 of this Code.

19 (e) "Mutual benefit association" means a company,

20 association or corporation authorized by the Director to do

21 business in this State under the provisions of Article

22 XVIII of this Code.

23 (f) "Burial society" means a person, firm,

24 corporation, society or association of individuals

25 authorized by the Director to do business in this State

26 under the provisions of Article XIX of this Code.

SB2217

- 332 -

LRB100 13147 JWD 27539 b

1 (g) "Farm mutual" means a district, county and township

2 mutual insurance company authorized by the Director to do

3 business in this State under the provisions of the Farm

4 Mutual Insurance Company Act of 1986.

5 (Source: P.A. 97-486, eff. 1-1-12; 97-603, eff. 8-26-11;

6 97-813, eff. 7-13-12; 98-463, eff. 8-16-13.)

7 (215 ILCS 5/408.2) (from Ch. 73, par. 1020.2)

8 Sec. 408.2. Statistical Services. Any public record, or any

9 data obtained by the Department of Insurance, which is subject

10 to public inspection or copying and which is maintained on a

11 computer processible medium, may be furnished in a computer

12 processed or computer processible medium upon the written

13 request of any applicant and the payment of a reasonable fee

14 established by the Director sufficient to cover the total cost

15 of the Department for processing, maintaining and generating

16 such computer processible records or data, except to the extent

17 of any salaries or compensation of Department officers or

18 employees.

19 The Director of Insurance is specifically authorized to

20 contract with members of the public at large, enter waiver

21 agreements, or otherwise enter written agreements for the

22 purpose of assuring public access to the Department's computer

23 processible records or data, or for the purpose of restricting,

24 controlling or limiting such access where necessary to protect

25 the confidentiality of individuals, companies or other

SB2217

- 333 -

LRB100 13147 JWD 27539 b

1 entities identified by such documents.

2 All fees collected by the Director under this Section 408.2

3 shall be deposited in theTechnology Management ~~Statistical~~

4 ~~Services~~Revolving Fund and credited to the account of the

5 Department of Insurance. Any surplus funds remaining in such

6 account at the close of any fiscal year shall be delivered to

7 the State Treasurer for deposit in the Insurance Financial

8 Regulation Fund.

9 (Source: P.A. 84-989.)

10 (215 ILCS 5/1202) (from Ch. 73, par. 1065.902)

11 Sec. 1202. Duties. The Director shall:

12 (a) determine the relationship of insurance premiums

13 and related income as compared to insurance costs and

14 expenses and provide such information to the General

15 Assembly and the general public;

16 (b) study the insurance system in the State of

17 Illinois, and recommend to the General Assembly what it

18 deems to be the most appropriate and comprehensive cost

19 containment system for the State;

20 (c) respond to the requests by agencies of government

21 and the General Assembly for special studies and analysis

22 of data collected pursuant to this Article. Such reports

23 shall be made available in a form prescribed by the

24 Director. The Director may also determine a fee to be

25 charged to the requesting agency to cover the direct and

SB2217

- 334 -

LRB100 13147 JWD 27539 b

1 indirect costs for producing such a report, and shall

2 permit affected insurers the right to review the accuracy

3 of the report before it is released. The fees shall be

4 deposited into theTechnology Management ~~Statistical~~

5 ~~Services~~Revolving Fund and credited to the account of the

6 Department of Insurance;

7 (d) make an interim report to the General Assembly no

8 later than August 15, 1987, and an annual report to the

9 General Assembly no later than July 1 every year thereafter

10 which shall include the Director's findings and

11 recommendations regarding its duties as provided under

12 subsections (a), (b), and (c) of this Section.

13 (Source: P.A. 98-226, eff. 1-1-14; 99-642, eff. 7-28-16.)

14 (215 ILCS 5/1206) (from Ch. 73, par. 1065.906)

15 Sec. 1206. Expenses. The companies required to file reports

16 under this Article shall pay a reasonable fee established by

17 the Director sufficient to cover the total cost of the

18 Department incident to or associated with the administration

19 and enforcement of this Article, including the collection,

20 analysis and distribution of the insurance cost data, the

21 conversion of hard copy reports to tape, and the compilation

22 and analysis of basic reports. The Director may establish a

23 schedule of fees for this purpose. Expenses for additional

24 reports shall be billed to those requesting the reports. Any

25 such fees collected under this Section shall be paid to the

SB2217

- 335 -

LRB100 13147 JWD 27539 b

1 Director of Insurance and deposited into the Technology

2 Management~~Statistical Services~~ Revolving Fund and credited to

3 the account of the Department of Insurance.

4 (Source: P.A. 84-1431.)

5 Section 20-25. The Workers' Compensation Act is amended by

6 changing Section 17 as follows:

7 (820 ILCS 305/17) (from Ch. 48, par. 138.17)

8 Sec. 17. The Commission shall cause to be printed and

9 furnish free of charge upon request by any employer or employee

10 such blank forms as may facilitate or promote efficient

11 administration and the performance of the duties of the

12 Commission. It shall provide a proper record in which shall be

13 entered and indexed the name of any employer who shall file a

14 notice of declination or withdrawal under this Act, and the

15 date of the filing thereof; and a proper record in which shall

16 be entered and indexed the name of any employee who shall file

17 such notice of declination or withdrawal, and the date of the

18 filing thereof; and such other notices as may be required by

19 this Act; and records in which shall be recorded all

20 proceedings, orders and awards had or made by the Commission or

21 by the arbitration committees, and such other books or records

22 as it shall deem necessary, all such records to be kept in the

23 office of the Commission.

24 The Commission may destroy all papers and documents which

SB2217

- 336 -

LRB100 13147 JWD 27539 b

1 have been on file for more than 5 years where there is no claim

2 for compensation pending or where more than 2 years have

3 elapsed since the termination of the compensation period.

4 The Commission shall compile and distribute to interested

5 persons aggregate statistics, taken from any records and

6 reports in the possession of the Commission. The aggregate

7 statistics shall not give the names or otherwise identify

8 persons sustaining injuries or disabilities or the employer of

9 any injured person or person with a disability.

10 The Commission is authorized to establish reasonable fees

11 and methods of payment limited to covering only the costs to

12 the Commission for processing, maintaining and generating

13 records or data necessary for the computerized production of

14 documents, records and other materials except to the extent of

15 any salaries or compensation of Commission officers or

16 employees.

17 All fees collected by the Commission under this Section

18 shall be deposited in theTechnology Management ~~Statistical~~

19 ~~Services~~Revolving Fund and credited to the account of the

20 Illinois Workers' Compensation Commission.

21 (Source: P.A. 99-143, eff. 7-27-15.)

22 Section 20-30. The Workers' Occupational Diseases Act is

23 amended by changing Section 17 as follows:

24 (820 ILCS 310/17) (from Ch. 48, par. 172.52)

SB2217

- 337 -

LRB100 13147 JWD 27539 b

1 Sec. 17. The Commission shall cause to be printed and shall

2 furnish free of charge upon request by any employer or employee

3 such blank forms as it shall deem requisite to facilitate or

4 promote the efficient administration of this Act, and the

5 performance of the duties of the Commission. It shall provide a

6 proper record in which shall be entered and indexed the name of

7 any employer who shall file a notice of election under this

8 Act, and the date of the filing thereof; and a proper record in

9 which shall be entered and indexed the name of any employee who

10 shall file a notice of election, and the date of the filing

11 thereof; and such other notices as may be required by this Act;

12 and records in which shall be recorded all proceedings, orders

13 and awards had or made by the Commission, or by the arbitration

14 committees, and such other books or records as it shall deem

15 necessary, all such records to be kept in the office of the

16 Commission. The Commission, in its discretion, may destroy all

17 papers and documents except notices of election and waivers

18 which have been on file for more than five years where there is

19 no claim for compensation pending, or where more than two years

20 have elapsed since the termination of the compensation period.

21 The Commission shall compile and distribute to interested

22 persons aggregate statistics, taken from any records and

23 reports in the possession of the Commission. The aggregate

24 statistics shall not give the names or otherwise identify

25 persons sustaining injuries or disabilities or the employer of

26 any injured person or person with a disability.

SB2217

- 338 -

LRB100 13147 JWD 27539 b

1 The Commission is authorized to establish reasonable fees

2 and methods of payment limited to covering only the costs to

3 the Commission for processing, maintaining and generating

4 records or data necessary for the computerized production of

5 documents, records and other materials except to the extent of

6 any salaries or compensation of Commission officers or

7 employees.

8 All fees collected by the Commission under this Section

9 shall be deposited in theTechnology Management ~~Statistical~~

10 ~~Services~~Revolving Fund and credited to the account of the

11 Illinois Workers' Compensation Commission.

12 (Source: P.A. 99-143, eff. 7-27-15.)

13 ARTICLE 25. REGULATORY SUNSET

14 Section 25-5. The Regulatory Sunset Act is amended by

15 changing Section 4.28 and by adding Section 4.38 as follows:

16 (5 ILCS 80/4.28)

17 Sec. 4.28. Acts repealed on January 1, 2018.The following

18 Acts are repealed on January 1, 2018:

19 The Illinois Petroleum Education and Marketing Act.

20 The Podiatric Medical Practice Act of 1987.

21 The Acupuncture Practice Act.

22 The Illinois Speech-Language Pathology and Audiology

23 Practice Act.

SB2217

- 339 -

LRB100 13147 JWD 27539 b

1 ~~The Interpreter for the Deaf Licensure Act of 2007.~~

2 The Nurse Practice Act.

3 The Clinical Social Work and Social Work Practice Act.

4 The Pharmacy Practice Act.

5 The Home Medical Equipment and Services Provider License

6 Act.

7 The Marriage and Family Therapy Licensing Act.

8 The Nursing Home Administrators Licensing and Disciplinary

9 Act.

10 The Physician Assistant Practice Act of 1987.

11 (Source: P.A. 95-187, eff. 8-16-07; 95-235, eff. 8-17-07;

12 95-450, eff. 8-27-07; 95-465, eff. 8-27-07; 95-617, eff.

13 9-12-07; 95-639, eff. 10-5-07; 95-687, eff. 10-23-07; 95-689,

14 eff. 10-29-07; 95-703, eff. 12-31-07; 95-876, eff. 8-21-08;

15 96-328, eff. 8-11-09.)

16 (5 ILCS 80/4.38 new)

17 Sec. 4.38. Act repealed on January 1, 2028. The following

18 Act is repealed on January 1, 2028:

19 The Interpreter for the Deaf Licensure Act of 2007.

20 ARTICLE 30. HEALTH AND HUMAN SERVICES

21 Section 30-5. The Illinois Public Aid Code is amended by

22 changing Section 5-5 as follows:

SB2217

- 340 -

LRB100 13147 JWD 27539 b

1 (305 ILCS 5/5-5) (from Ch. 23, par. 5-5)

2 Sec. 5-5. Medical services. The Illinois Department, by

3 rule, shall determine the quantity and quality of and the rate

4 of reimbursement for the medical assistance for which payment

5 will be authorized, and the medical services to be provided,

6 which may include all or part of the following: (1) inpatient

7 hospital services; (2) outpatient hospital services; (3) other

8 laboratory and X-ray services; (4) skilled nursing home

9 services; (5) physicians' services whether furnished in the

10 office, the patient's home, a hospital, a skilled nursing home,

11 or elsewhere; (6) medical care, or any other type of remedial

12 care furnished by licensed practitioners; (7) home health care

13 services; (8) private duty nursing service; (9) clinic

14 services; (10) dental services, including prevention and

15 treatment of periodontal disease and dental caries disease for

16 pregnant women, provided by an individual licensed to practice

17 dentistry or dental surgery; for purposes of this item (10),

18 "dental services" means diagnostic, preventive, or corrective

19 procedures provided by or under the supervision of a dentist in

20 the practice of his or her profession; (11) physical therapy

21 and related services; (12) prescribed drugs, dentures, and

22 prosthetic devices; and eyeglasses prescribed by a physician

23 skilled in the diseases of the eye, or by an optometrist,

24 whichever the person may select; (13) other diagnostic,

25 screening, preventive, and rehabilitative services, including

26 to ensure that the individual's need for intervention or

SB2217

- 341 -

LRB100 13147 JWD 27539 b

1 treatment of mental disorders or substance use disorders or

2 co-occurring mental health and substance use disorders is

3 determined using a uniform screening, assessment, and

4 evaluation process inclusive of criteria, for children and

5 adults; for purposes of this item (13), a uniform screening,

6 assessment, and evaluation process refers to a process that

7 includes an appropriate evaluation and, as warranted, a

8 referral; "uniform" does not mean the use of a singular

9 instrument, tool, or process that all must utilize; (14)

10 transportation and such other expenses as may be necessary;

11 (15) medical treatment of sexual assault survivors, as defined

12 in Section 1a of the Sexual Assault Survivors Emergency

13 Treatment Act, for injuries sustained as a result of the sexual

14 assault, including examinations and laboratory tests to

15 discover evidence which may be used in criminal proceedings

16 arising from the sexual assault; (16) the diagnosis and

17 treatment of sickle cell anemia; and (17) any other medical

18 care, and any other type of remedial care recognized under the

19 laws of this State, but not including abortions, or induced

20 miscarriages or premature births, unless, in the opinion of a

21 physician, such procedures are necessary for the preservation

22 of the life of the woman seeking such treatment, or except an

23 induced premature birth intended to produce a live viable child

24 and such procedure is necessary for the health of the mother or

25 her unborn child. The Illinois Department, by rule, shall

26 prohibit any physician from providing medical assistance to

SB2217

- 342 -

LRB100 13147 JWD 27539 b

1 anyone eligible therefor under this Code where such physician

2 has been found guilty of performing an abortion procedure in a

3 wilful and wanton manner upon a woman who was not pregnant at

4 the time such abortion procedure was performed. The term "any

5 other type of remedial care" shall include nursing care and

6 nursing home service for persons who rely on treatment by

7 spiritual means alone through prayer for healing.

8 Notwithstanding any other provision of this Section, a

9 comprehensive tobacco use cessation program that includes

10 purchasing prescription drugs or prescription medical devices

11 approved by the Food and Drug Administration shall be covered

12 under the medical assistance program under this Article for

13 persons who are otherwise eligible for assistance under this

14 Article.

15 Notwithstanding any other provision of this Code, the

16 Illinois Department may not require, as a condition of payment

17 for any laboratory test authorized under this Article, that a

18 physician's handwritten signature appear on the laboratory

19 test order form. The Illinois Department may, however, impose

20 other appropriate requirements regarding laboratory test order

21 documentation.

22 Upon receipt of federal approval of an amendment to the

23 Illinois Title XIX State Plan for this purpose, the Department

24 shall authorize the Chicago Public Schools (CPS) to procure a

25 vendor or vendors to manufacture eyeglasses for individuals

26 enrolled in a school within the CPS system. CPS shall ensure

SB2217

- 343 -

LRB100 13147 JWD 27539 b

1 that its vendor or vendors are enrolled as providers in the

2 medical assistance program and in any capitated Medicaid

3 managed care entity (MCE) serving individuals enrolled in a

4 school within the CPS system. Under any contract procured under

5 this provision, the vendor or vendors must serve only

6 individuals enrolled in a school within the CPS system. Claims

7 for services provided by CPS's vendor or vendors to recipients

8 of benefits in the medical assistance program under this Code,

9 the Children's Health Insurance Program, or the Covering ALL

10 KIDS Health Insurance Program shall be submitted to the

11 Department or the MCE in which the individual is enrolled for

12 payment and shall be reimbursed at the Department's or the

13 MCE's established rates or rate methodologies for eyeglasses.

14 On and after July 1, 2012, the Department of Healthcare and

15 Family Services may provide the following services to persons

16 eligible for assistance under this Article who are

17 participating in education, training or employment programs

18 operated by the Department of Human Services as successor to

19 the Department of Public Aid:

20 (1) dental services provided by or under the

21 supervision of a dentist; and

22 (2) eyeglasses prescribed by a physician skilled in the

23 diseases of the eye, or by an optometrist, whichever the

24 person may select.

25 Notwithstanding any other provision of this Code and

26 subject to federal approval, the Department may adopt rules to

SB2217

- 344 -

LRB100 13147 JWD 27539 b

1 allow a dentist who is volunteering his or her service at no

2 cost to render dental services through an enrolled

3 not-for-profit health clinic without the dentist personally

4 enrolling as a participating provider in the medical assistance

5 program. A not-for-profit health clinic shall include a public

6 health clinic or Federally Qualified Health Center or other

7 enrolled provider, as determined by the Department, through

8 which dental services covered under this Section are performed.

9 The Department shall establish a process for payment of claims

10 for reimbursement for covered dental services rendered under

11 this provision.

12 The Illinois Department, by rule, may distinguish and

13 classify the medical services to be provided only in accordance

14 with the classes of persons designated in Section 5-2.

15 The Department of Healthcare and Family Services must

16 provide coverage and reimbursement for amino acid-based

17 elemental formulas, regardless of delivery method, for the

18 diagnosis and treatment of (i) eosinophilic disorders and (ii)

19 short bowel syndrome when the prescribing physician has issued

20 a written order stating that the amino acid-based elemental

21 formula is medically necessary.

22 The Illinois Department shall authorize the provision of,

23 and shall authorize payment for, screening by low-dose

24 mammography for the presence of occult breast cancer for women

25 35 years of age or older who are eligible for medical

26 assistance under this Article, as follows:

SB2217

- 345 -

LRB100 13147 JWD 27539 b

1 (A) A baseline mammogram for women 35 to 39 years of

2 age.

3 (B) An annual mammogram for women 40 years of age or

4 older.

5 (C) A mammogram at the age and intervals considered

6 medically necessary by the woman's health care provider for

7 women under 40 years of age and having a family history of

8 breast cancer, prior personal history of breast cancer,

9 positive genetic testing, or other risk factors.

10 (D) A comprehensive ultrasound screening of an entire

11 breast or breasts if a mammogram demonstrates

12 heterogeneous or dense breast tissue, when medically

13 necessary as determined by a physician licensed to practice

14 medicine in all of its branches.

15 (E) A screening MRI when medically necessary, as

16 determined by a physician licensed to practice medicine in

17 all of its branches.

18 All screenings shall include a physical breast exam,

19 instruction on self-examination and information regarding the

20 frequency of self-examination and its value as a preventative

21 tool. For purposes of this Section, "low-dose mammography"

22 means the x-ray examination of the breast using equipment

23 dedicated specifically for mammography, including the x-ray

24 tube, filter, compression device, and image receptor, with an

25 average radiation exposure delivery of less than one rad per

26 breast for 2 views of an average size breast. The term also

SB2217

- 346 -

LRB100 13147 JWD 27539 b

1 includes digital mammography and includes breast

2 tomosynthesis. As used in this Section, the term "breast

3 tomosynthesis" means a radiologic procedure that involves the

4 acquisition of projection images over the stationary breast to

5 produce cross-sectional digital three-dimensional images of

6 the breast. If, at any time, the Secretary of the United States

7 Department of Health and Human Services, or its successor

8 agency, promulgates rules or regulations to be published in the

9 Federal Register or publishes a comment in the Federal Register

10 or issues an opinion, guidance, or other action that would

11 require the State, pursuant to any provision of the Patient

12 Protection and Affordable Care Act (Public Law 111-148),

13 including, but not limited to, 42 U.S.C. 18031(d)(3)(B) or any

14 successor provision, to defray the cost of any coverage for

15 breast tomosynthesis outlined in this paragraph, then the

16 requirement that an insurer cover breast tomosynthesis is

17 inoperative other than any such coverage authorized under

18 Section 1902 of the Social Security Act, 42 U.S.C. 1396a, and

19 the State shall not assume any obligation for the cost of

20 coverage for breast tomosynthesis set forth in this paragraph.

21 On and after January 1, 2016, the Department shall ensure

22 that all networks of care for adult clients of the Department

23 include access to at least one breast imaging Center of Imaging

24 Excellence as certified by the American College of Radiology.

25 On and after January 1, 2012, providers participating in a

26 quality improvement program approved by the Department shall be

SB2217

- 347 -

LRB100 13147 JWD 27539 b

1 reimbursed for screening and diagnostic mammography at the same

2 rate as the Medicare program's rates, including the increased

3 reimbursement for digital mammography.

4 The Department shall convene an expert panel including

5 representatives of hospitals, free-standing mammography

6 facilities, and doctors, including radiologists, to establish

7 quality standards for mammography.

8 On and after January 1, 2017, providers participating in a

9 breast cancer treatment quality improvement program approved

10 by the Department shall be reimbursed for breast cancer

11 treatment at a rate that is no lower than 95% of the Medicare

12 program's rates for the data elements included in the breast

13 cancer treatment quality program.

14 The Department shall convene an expert panel, including

15 representatives of hospitals, free standing breast cancer

16 treatment centers, breast cancer quality organizations, and

17 doctors, including breast surgeons, reconstructive breast

18 surgeons, oncologists, and primary care providers to establish

19 quality standards for breast cancer treatment.

20 Subject to federal approval, the Department shall

21 establish a rate methodology for mammography at federally

22 qualified health centers and other encounter-rate clinics.

23 These clinics or centers may also collaborate with other

24 hospital-based mammography facilities. By January 1, 2016, the

25 Department shall report to the General Assembly on the status

26 of the provision set forth in this paragraph.

SB2217

- 348 -

LRB100 13147 JWD 27539 b

1 The Department shall establish a methodology to remind

2 women who are age-appropriate for screening mammography, but

3 who have not received a mammogram within the previous 18

4 months, of the importance and benefit of screening mammography.

5 The Department shall work with experts in breast cancer

6 outreach and patient navigation to optimize these reminders and

7 shall establish a methodology for evaluating their

8 effectiveness and modifying the methodology based on the

9 evaluation.

10 The Department shall establish a performance goal for

11 primary care providers with respect to their female patients

12 over age 40 receiving an annual mammogram. This performance

13 goal shall be used to provide additional reimbursement in the

14 form of a quality performance bonus to primary care providers

15 who meet that goal.

16 The Department shall devise a means of case-managing or

17 patient navigation for beneficiaries diagnosed with breast

18 cancer. This program shall initially operate as a pilot program

19 in areas of the State with the highest incidence of mortality

20 related to breast cancer. At least one pilot program site shall

21 be in the metropolitan Chicago area and at least one site shall

22 be outside the metropolitan Chicago area. On or after July 1,

23 2016, the pilot program shall be expanded to include one site

24 in western Illinois, one site in southern Illinois, one site in

25 central Illinois, and 4 sites within metropolitan Chicago. An

26 evaluation of the pilot program shall be carried out measuring

SB2217

- 349 -

LRB100 13147 JWD 27539 b

1 health outcomes and cost of care for those served by the pilot

2 program compared to similarly situated patients who are not

3 served by the pilot program.

4 The Department shall require all networks of care to

5 develop a means either internally or by contract with experts

6 in navigation and community outreach to navigate cancer

7 patients to comprehensive care in a timely fashion. The

8 Department shall require all networks of care to include access

9 for patients diagnosed with cancer to at least one academic

10 commission on cancer-accredited cancer program as an

11 in-network covered benefit.

12 Any medical or health care provider shall immediately

13 recommend, to any pregnant woman who is being provided prenatal

14 services and is suspected of drug abuse or is addicted as

15 defined in the Alcoholism and Other Drug Abuse and Dependency

16 Act, referral to a local substance abuse treatment provider

17 licensed by the Department of Human Services or to a licensed

18 hospital which provides substance abuse treatment services.

19 The Department of Healthcare and Family Services shall assure

20 coverage for the cost of treatment of the drug abuse or

21 addiction for pregnant recipients in accordance with the

22 Illinois Medicaid Program in conjunction with the Department of

23 Human Services.

24 All medical providers providing medical assistance to

25 pregnant women under this Code shall receive information from

26 the Department on the availability of services under the Drug

SB2217

- 350 -

LRB100 13147 JWD 27539 b

1 Free Families with a Future or any comparable program providing

2 case management services for addicted women, including

3 information on appropriate referrals for other social services

4 that may be needed by addicted women in addition to treatment

5 for addiction.

6 The Illinois Department, in cooperation with the

7 Departments of Human Services (as successor to the Department

8 of Alcoholism and Substance Abuse) and Public Health, through a

9 public awareness campaign, may provide information concerning

10 treatment for alcoholism and drug abuse and addiction, prenatal

11 health care, and other pertinent programs directed at reducing

12 the number of drug-affected infants born to recipients of

13 medical assistance.

14 Neither the Department of Healthcare and Family Services

15 nor the Department of Human Services shall sanction the

16 recipient solely on the basis of her substance abuse.

17 The Illinois Department shall establish such regulations

18 governing the dispensing of health services under this Article

19 as it shall deem appropriate. The Department should seek the

20 advice of formal professional advisory committees appointed by

21 the Director of the Illinois Department for the purpose of

22 providing regular advice on policy and administrative matters,

23 information dissemination and educational activities for

24 medical and health care providers, and consistency in

25 procedures to the Illinois Department.

26 The Illinois Department may develop and contract with

SB2217

- 351 -

LRB100 13147 JWD 27539 b

1 Partnerships of medical providers to arrange medical services

2 for persons eligible under Section 5-2 of this Code.

3 Implementation of this Section may be by demonstration projects

4 in certain geographic areas. The Partnership shall be

5 represented by a sponsor organization. The Department, by rule,

6 shall develop qualifications for sponsors of Partnerships.

7 Nothing in this Section shall be construed to require that the

8 sponsor organization be a medical organization.

9 The sponsor must negotiate formal written contracts with

10 medical providers for physician services, inpatient and

11 outpatient hospital care, home health services, treatment for

12 alcoholism and substance abuse, and other services determined

13 necessary by the Illinois Department by rule for delivery by

14 Partnerships. Physician services must include prenatal and

15 obstetrical care. The Illinois Department shall reimburse

16 medical services delivered by Partnership providers to clients

17 in target areas according to provisions of this Article and the

18 Illinois Health Finance Reform Act, except that:

19 (1) Physicians participating in a Partnership and

20 providing certain services, which shall be determined by

21 the Illinois Department, to persons in areas covered by the

22 Partnership may receive an additional surcharge for such

23 services.

24 (2) The Department may elect to consider and negotiate

25 financial incentives to encourage the development of

26 Partnerships and the efficient delivery of medical care.

SB2217

- 352 -

LRB100 13147 JWD 27539 b

1 (3) Persons receiving medical services through

2 Partnerships may receive medical and case management

3 services above the level usually offered through the

4 medical assistance program.

5 Medical providers shall be required to meet certain

6 qualifications to participate in Partnerships to ensure the

7 delivery of high quality medical services. These

8 qualifications shall be determined by rule of the Illinois

9 Department and may be higher than qualifications for

10 participation in the medical assistance program. Partnership

11 sponsors may prescribe reasonable additional qualifications

12 for participation by medical providers, only with the prior

13 written approval of the Illinois Department.

14 Nothing in this Section shall limit the free choice of

15 practitioners, hospitals, and other providers of medical

16 services by clients. In order to ensure patient freedom of

17 choice, the Illinois Department shall immediately promulgate

18 all rules and take all other necessary actions so that provided

19 services may be accessed from therapeutically certified

20 optometrists to the full extent of the Illinois Optometric

21 Practice Act of 1987 without discriminating between service

22 providers.

23 The Department shall apply for a waiver from the United

24 States Health Care Financing Administration to allow for the

25 implementation of Partnerships under this Section.

26 The Illinois Department shall require health care

SB2217

- 353 -

LRB100 13147 JWD 27539 b

1 providers to maintain records that document the medical care

2 and services provided to recipients of Medical Assistance under

3 this Article. Such records must be retained for a period of not

4 less than 6 years from the date of service or as provided by

5 applicable State law, whichever period is longer, except that

6 if an audit is initiated within the required retention period

7 then the records must be retained until the audit is completed

8 and every exception is resolved. The Illinois Department shall

9 require health care providers to make available, when

10 authorized by the patient, in writing, the medical records in a

11 timely fashion to other health care providers who are treating

12 or serving persons eligible for Medical Assistance under this

13 Article. All dispensers of medical services shall be required

14 to maintain and retain business and professional records

15 sufficient to fully and accurately document the nature, scope,

16 details and receipt of the health care provided to persons

17 eligible for medical assistance under this Code, in accordance

18 with regulations promulgated by the Illinois Department. The

19 rules and regulations shall require that proof of the receipt

20 of prescription drugs, dentures, prosthetic devices and

21 eyeglasses by eligible persons under this Section accompany

22 each claim for reimbursement submitted by the dispenser of such

23 medical services. No such claims for reimbursement shall be

24 approved for payment by the Illinois Department without such

25 proof of receipt, unless the Illinois Department shall have put

26 into effect and shall be operating a system of post-payment

SB2217

- 354 -

LRB100 13147 JWD 27539 b

1 audit and review which shall, on a sampling basis, be deemed

2 adequate by the Illinois Department to assure that such drugs,

3 dentures, prosthetic devices and eyeglasses for which payment

4 is being made are actually being received by eligible

5 recipients. Within 90 days after September 16, 1984 (the

6 effective date of Public Act 83-1439), the Illinois Department

7 shall establish a current list of acquisition costs for all

8 prosthetic devices and any other items recognized as medical

9 equipment and supplies reimbursable under this Article and

10 shall update such list on a quarterly basis, except that the

11 acquisition costs of all prescription drugs shall be updated no

12 less frequently than every 30 days as required by Section

13 5-5.12.

14 The rules and regulations of the Illinois Department shall

15 require that a written statement including the required opinion

16 of a physician shall accompany any claim for reimbursement for

17 abortions, or induced miscarriages or premature births. This

18 statement shall indicate what procedures were used in providing

19 such medical services.

20 Notwithstanding any other law to the contrary, the Illinois

21 Department shall, within 365 days after July 22, 2013 (the

22 effective date of Public Act 98-104), establish procedures to

23 permit skilled care facilities licensed under the Nursing Home

24 Care Act to submit monthly billing claims for reimbursement

25 purposes. Following development of these procedures, the

26 Department shall, by July 1, 2016, test the viability of the

SB2217

- 355 -

LRB100 13147 JWD 27539 b

1 new system and implement any necessary operational or

2 structural changes to its information technology platforms in

3 order to allow for the direct acceptance and payment of nursing

4 home claims.

5 Notwithstanding any other law to the contrary, the Illinois

6 Department shall, within 365 days after August 15, 2014 (the

7 effective date of Public Act 98-963), establish procedures to

8 permit ID/DD facilities licensed under the ID/DD Community Care

9 Act and MC/DD facilities licensed under the MC/DD Act to submit

10 monthly billing claims for reimbursement purposes. Following

11 development of these procedures, the Department shall have an

12 additional 365 days to test the viability of the new system and

13 to ensure that any necessary operational or structural changes

14 to its information technology platforms are implemented.

15 The Illinois Department shall require all dispensers of

16 medical services, other than an individual practitioner or

17 group of practitioners, desiring to participate in the Medical

18 Assistance program established under this Article to disclose

19 all financial, beneficial, ownership, equity, surety or other

20 interests in any and all firms, corporations, partnerships,

21 associations, business enterprises, joint ventures, agencies,

22 institutions or other legal entities providing any form of

23 health care services in this State under this Article.

24 The Illinois Department may require that all dispensers of

25 medical services desiring to participate in the medical

26 assistance program established under this Article disclose,

SB2217

- 356 -

LRB100 13147 JWD 27539 b

1 under such terms and conditions as the Illinois Department may

2 by rule establish, all inquiries from clients and attorneys

3 regarding medical bills paid by the Illinois Department, which

4 inquiries could indicate potential existence of claims or liens

5 for the Illinois Department.

6 Enrollment of a vendor shall be subject to a provisional

7 period and shall be conditional for one year. During the period

8 of conditional enrollment, the Department may terminate the

9 vendor's eligibility to participate in, or may disenroll the

10 vendor from, the medical assistance program without cause.

11 Unless otherwise specified, such termination of eligibility or

12 disenrollment is not subject to the Department's hearing

13 process. However, a disenrolled vendor may reapply without

14 penalty.

15 The Department has the discretion to limit the conditional

16 enrollment period for vendors based upon category of risk of

17 the vendor.

18 Prior to enrollment and during the conditional enrollment

19 period in the medical assistance program, all vendors shall be

20 subject to enhanced oversight, screening, and review based on

21 the risk of fraud, waste, and abuse that is posed by the

22 category of risk of the vendor. The Illinois Department shall

23 establish the procedures for oversight, screening, and review,

24 which may include, but need not be limited to: criminal and

25 financial background checks; fingerprinting; license,

26 certification, and authorization verifications; unscheduled or

SB2217

- 357 -

LRB100 13147 JWD 27539 b

1 unannounced site visits; database checks; prepayment audit

2 reviews; audits; payment caps; payment suspensions; and other

3 screening as required by federal or State law.

4 The Department shall define or specify the following: (i)

5 by provider notice, the "category of risk of the vendor" for

6 each type of vendor, which shall take into account the level of

7 screening applicable to a particular category of vendor under

8 federal law and regulations; (ii) by rule or provider notice,

9 the maximum length of the conditional enrollment period for

10 each category of risk of the vendor; and (iii) by rule, the

11 hearing rights, if any, afforded to a vendor in each category

12 of risk of the vendor that is terminated or disenrolled during

13 the conditional enrollment period.

14 To be eligible for payment consideration, a vendor's

15 payment claim or bill, either as an initial claim or as a

16 resubmitted claim following prior rejection, must be received

17 by the Illinois Department, or its fiscal intermediary, no

18 later than 180 days after the latest date on the claim on which

19 medical goods or services were provided, with the following

20 exceptions:

21 (1) In the case of a provider whose enrollment is in

22 process by the Illinois Department, the 180-day period

23 shall not begin until the date on the written notice from

24 the Illinois Department that the provider enrollment is

25 complete.

26 (2) In the case of errors attributable to the Illinois

SB2217

- 358 -

LRB100 13147 JWD 27539 b

1 Department or any of its claims processing intermediaries

2 which result in an inability to receive, process, or

3 adjudicate a claim, the 180-day period shall not begin

4 until the provider has been notified of the error.

5 (3) In the case of a provider for whom the Illinois

6 Department initiates the monthly billing process.

7 (4) In the case of a provider operated by a unit of

8 local government with a population exceeding 3,000,000

9 when local government funds finance federal participation

10 for claims payments.

11 For claims for services rendered during a period for which

12 a recipient received retroactive eligibility, claims must be

13 filed within 180 days after the Department determines the

14 applicant is eligible. For claims for which the Illinois

15 Department is not the primary payer, claims must be submitted

16 to the Illinois Department within 180 days after the final

17 adjudication by the primary payer.

18 In the case of long term care facilities, within 5 days of

19 receipt by the facility of required prescreening information,

20 data for new admissions shall be entered into the Medical

21 Electronic Data Interchange (MEDI) or the Recipient

22 Eligibility Verification (REV) System or successor system, and

23 within 15 days of receipt by the facility of required

24 prescreening information, admission documents shall be

25 submitted through MEDI or REV or shall be submitted directly to

26 the Department of Human Services using required admission

SB2217

- 359 -

LRB100 13147 JWD 27539 b

1 forms. Effective September 1, 2014, admission documents,

2 including all prescreening information, must be submitted

3 through MEDI or REV. Confirmation numbers assigned to an

4 accepted transaction shall be retained by a facility to verify

5 timely submittal. Once an admission transaction has been

6 completed, all resubmitted claims following prior rejection

7 are subject to receipt no later than 180 days after the

8 admission transaction has been completed.

9 Claims that are not submitted and received in compliance

10 with the foregoing requirements shall not be eligible for

11 payment under the medical assistance program, and the State

12 shall have no liability for payment of those claims.

13 To the extent consistent with applicable information and

14 privacy, security, and disclosure laws, State and federal

15 agencies and departments shall provide the Illinois Department

16 access to confidential and other information and data necessary

17 to perform eligibility and payment verifications and other

18 Illinois Department functions. This includes, but is not

19 limited to: information pertaining to licensure;

20 certification; earnings; immigration status; citizenship; wage

21 reporting; unearned and earned income; pension income;

22 employment; supplemental security income; social security

23 numbers; National Provider Identifier (NPI) numbers; the

24 National Practitioner Data Bank (NPDB); program and agency

25 exclusions; taxpayer identification numbers; tax delinquency;

26 corporate information; and death records.

SB2217

- 360 -

LRB100 13147 JWD 27539 b

1 The Illinois Department shall enter into agreements with

2 State agencies and departments, and is authorized to enter into

3 agreements with federal agencies and departments, under which

4 such agencies and departments shall share data necessary for

5 medical assistance program integrity functions and oversight.

6 The Illinois Department shall develop, in cooperation with

7 other State departments and agencies, and in compliance with

8 applicable federal laws and regulations, appropriate and

9 effective methods to share such data. At a minimum, and to the

10 extent necessary to provide data sharing, the Illinois

11 Department shall enter into agreements with State agencies and

12 departments, and is authorized to enter into agreements with

13 federal agencies and departments, including but not limited to:

14 the Secretary of State; the Department of Revenue; the

15 Department of Public Health; the Department of Human Services;

16 and the Department of Financial and Professional Regulation.

17 Beginning in fiscal year 2013, the Illinois Department

18 shall set forth a request for information to identify the

19 benefits of a pre-payment, post-adjudication, and post-edit

20 claims system with the goals of streamlining claims processing

21 and provider reimbursement, reducing the number of pending or

22 rejected claims, and helping to ensure a more transparent

23 adjudication process through the utilization of: (i) provider

24 data verification and provider screening technology; and (ii)

25 clinical code editing; and (iii) pre-pay, pre- or

26 post-adjudicated predictive modeling with an integrated case

SB2217

- 361 -

LRB100 13147 JWD 27539 b

1 management system with link analysis. Such a request for

2 information shall not be considered as a request for proposal

3 or as an obligation on the part of the Illinois Department to

4 take any action or acquire any products or services.

5 The Illinois Department shall establish policies,

6 procedures, standards and criteria by rule for the acquisition,

7 repair and replacement of orthotic and prosthetic devices and

8 durable medical equipment. Such rules shall provide, but not be

9 limited to, the following services: (1) immediate repair or

10 replacement of such devices by recipients; and (2) rental,

11 lease, purchase or lease-purchase of durable medical equipment

12 in a cost-effective manner, taking into consideration the

13 recipient's medical prognosis, the extent of the recipient's

14 needs, and the requirements and costs for maintaining such

15 equipment. Subject to prior approval, such rules shall enable a

16 recipient to temporarily acquire and use alternative or

17 substitute devices or equipment pending repairs or

18 replacements of any device or equipment previously authorized

19 for such recipient by the Department. Notwithstanding any

20 provision of Section 5-5f to the contrary, the Department may,

21 by rule, exempt certain replacement wheelchair parts from prior

22 approval and, for wheelchairs, wheelchair parts, wheelchair

23 accessories, and related seating and positioning items,

24 determine the wholesale price by methods other than actual

25 acquisition costs.

26 The Department shall require, by rule, all providers of

SB2217

- 362 -

LRB100 13147 JWD 27539 b

1 durable medical equipment to be accredited by an accreditation

2 organization approved by the federal Centers for Medicare and

3 Medicaid Services and recognized by the Department in order to

4 bill the Department for providing durable medical equipment to

5 recipients. No later than 15 months after the effective date of

6 the rule adopted pursuant to this paragraph, all providers must

7 meet the accreditation requirement.

8 The Department shall execute, relative to the nursing home

9 prescreening project, written inter-agency agreements with the

10 Department of Human Services and the Department on Aging, to

11 effect the following: (i) intake procedures and common

12 eligibility criteria for those persons who are receiving

13 non-institutional services; and (ii) the establishment and

14 development of non-institutional services in areas of the State

15 where they are not currently available or are undeveloped; and

16 (iii) notwithstanding any other provision of law, subject to

17 federal approval, on and after July 1, 2012, an increase in the

18 determination of need (DON) scores from 29 to 37 for applicants

19 for institutional and home and community-based long term care;

20 if and only if federal approval is not granted, the Department

21 may, in conjunction with other affected agencies, implement

22 utilization controls or changes in benefit packages to

23 effectuate a similar savings amount for this population; and

24 (iv) no later than July 1, 2013, minimum level of care

25 eligibility criteria for institutional and home and

26 community-based long term care; and (v) no later than October

SB2217

- 363 -

LRB100 13147 JWD 27539 b

1 1, 2013, establish procedures to permit long term care

2 providers access to eligibility scores for individuals with an

3 admission date who are seeking or receiving services from the

4 long term care provider. In order to select the minimum level

5 of care eligibility criteria, the Governor shall establish a

6 workgroup that includes affected agency representatives and

7 stakeholders representing the institutional and home and

8 community-based long term care interests. This Section shall

9 not restrict the Department from implementing lower level of

10 care eligibility criteria for community-based services in

11 circumstances where federal approval has been granted.

12 The Illinois Department shall develop and operate, in

13 cooperation with other State Departments and agencies and in

14 compliance with applicable federal laws and regulations,

15 appropriate and effective systems of health care evaluation and

16 programs for monitoring of utilization of health care services

17 and facilities, as it affects persons eligible for medical

18 assistance under this Code.

19 The Illinois Department shall report annually to the

20 General Assembly, no later than the second Friday in April of

21 1979 and each year thereafter, in regard to:

22 (a) actual statistics and trends in utilization of

23 medical services by public aid recipients;

24 (b) actual statistics and trends in the provision of

25 the various medical services by medical vendors;

26 (c) current rate structures and proposed changes in

SB2217

- 364 -

LRB100 13147 JWD 27539 b

1 those rate structures for the various medical vendors; and

2 (d) efforts at utilization review and control by the

3 Illinois Department.

4 The period covered by each report shall be the 3 years

5 ending on the June 30 prior to the report. The report shall

6 include suggested legislation for consideration by the General

7 Assembly. The filing of one copy of the report with the

8 Speaker, one copy with the Minority Leader and one copy with

9 the Clerk of the House of Representatives, one copy with the

10 President, one copy with the Minority Leader and one copy with

11 the Secretary of the Senate, one copy with the Legislative

12 Research Unit, and such additional copies with the State

13 Government Report Distribution Center for the General Assembly

14 as is required under paragraph (t) of Section 7 of the State

15 Library Act shall be deemed sufficient to comply with this

16 Section.

17 Rulemaking authority to implement Public Act 95-1045, if

18 any, is conditioned on the rules being adopted in accordance

19 with all provisions of the Illinois Administrative Procedure

20 Act and all rules and procedures of the Joint Committee on

21 Administrative Rules; any purported rule not so adopted, for

22 whatever reason, is unauthorized.

23 On and after July 1, 2012, the Department shall reduce any

24 rate of reimbursement for services or other payments or alter

25 any methodologies authorized by this Code to reduce any rate of

26 reimbursement for services or other payments in accordance with

SB2217

- 365 -

LRB100 13147 JWD 27539 b

1 Section 5-5e.

2 Because kidney transplantation can be an appropriate, cost

3 effective alternative to renal dialysis when medically

4 necessary and notwithstanding the provisions of Section 1-11 of

5 this Code, beginning October 1, 2014, the Department shall

6 cover kidney transplantation for noncitizens with end-stage

7 renal disease who are not eligible for comprehensive medical

8 benefits, who meet the residency requirements of Section 5-3 of

9 this Code, and who would otherwise meet the financial

10 requirements of the appropriate class of eligible persons under

11 Section 5-2 of this Code. To qualify for coverage of kidney

12 transplantation, such person must be receiving emergency renal

13 dialysis services covered by the Department. Providers under

14 this Section shall be prior approved and certified by the

15 Department to perform kidney transplantation and the services

16 under this Section shall be limited to services associated with

17 kidney transplantation.

18 Notwithstanding any other provision of this Code to the

19 contrary, on or after July 1, 2017 ~~2015~~, all FDA approved forms

20 of medication assisted treatment prescribed for the treatment

21 of alcohol dependence or treatment of opioid dependence shall

22 be covered under both fee for service and managed care medical

23 assistance programs for persons who are otherwise eligible for

24 medical assistance under this Article and may ~~shall not~~ be

25 subject to ~~any~~ (1) utilization controls or ~~control, other than~~

26 ~~those established under the American Society of Addiction~~

SB2217

- 366 -

LRB100 13147 JWD 27539 b

1 ~~Medicine patient placement criteria,~~(2) prior authorization

2 mandates consistent with the most current edition of the

3 American Society of Addiction Medicine's National Practice

4 Guideline for the Use of Medications in the Treatment of

5 Addiction Involving Opioid Use, as now or hereafter revised, or

6 any successor publication ~~mandate, or (3) lifetime restriction~~

7 ~~limit mandate~~.

8 On or after July 1, 2017 ~~2015~~, opioid antagonists

9 prescribed for the treatment of an opioid overdose, including

10 the medication product, administration devices, and any

11 pharmacy fees related to the dispensing and administration of

12 the opioid antagonist, shall be covered under the medical

13 assistance program for persons who are otherwise eligible for

14 medical assistance under this Article and may be subject to (1)

15 utilization controls or (2) prior authorization mandates

16 consistent with the most current edition of the American

17 Society of Addiction Medicine's National Practice Guideline

18 for the Use of Medications in the Treatment of Addiction

19 Involving Opioid Use, as now or hereafter revised, or any

20 successor publication. As used in this Section, "opioid

21 antagonist" means a drug that binds to opioid receptors and

22 blocks or inhibits the effect of opioids acting on those

23 receptors, including, but not limited to, naloxone

24 hydrochloride or any other similarly acting drug approved by

25 the U.S. Food and Drug Administration.

26 Upon federal approval, the Department shall provide

SB2217

- 367 -

LRB100 13147 JWD 27539 b

1 coverage and reimbursement for all drugs that are approved for

2 marketing by the federal Food and Drug Administration and that

3 are recommended by the federal Public Health Service or the

4 United States Centers for Disease Control and Prevention for

5 pre-exposure prophylaxis and related pre-exposure prophylaxis

6 services, including, but not limited to, HIV and sexually

7 transmitted infection screening, treatment for sexually

8 transmitted infections, medical monitoring, assorted labs, and

9 counseling to reduce the likelihood of HIV infection among

10 individuals who are not infected with HIV but who are at high

11 risk of HIV infection.

12 (Source: P.A. 98-104, Article 9, Section 9-5, eff. 7-22-13;

13 98-104, Article 12, Section 12-20, eff. 7-22-13; 98-303, eff.

14 8-9-13; 98-463, eff. 8-16-13; 98-651, eff. 6-16-14; 98-756,

15 eff. 7-16-14; 98-963, eff. 8-15-14; 99-78, eff. 7-20-15;

16 99-180, eff. 7-29-15; 99-236, eff. 8-3-15; 99-407 (see Section

17 20 of P.A. 99-588 for the effective date of P.A. 99-407);

18 99-433, eff. 8-21-15; 99-480, eff. 9-9-15; 99-588, eff.

19 7-20-16; 99-642, eff. 7-28-16; 99-772, eff. 1-1-17; 99-895,

20 eff. 1-1-17; revised 9-20-16.)

21 ARTICLE 35. NON-STATE EMPLOYEE RETIREMENT CONTRIBUTIONS

22 Section 35-5. The State Employees Group Insurance Act of

23 1971 is amended by changing Sections 6.6 and 6.10 as follows:

SB2217

- 368 -

LRB100 13147 JWD 27539 b

1 (5 ILCS 375/6.6)

2 Sec. 6.6. Contributions to the Teacher Health Insurance

3 Security Fund.

4 (a) Beginning July 1, 1995, all active contributors of the

5 Teachers' Retirement System (established under Article 16 of

6 the Illinois Pension Code) who are not employees of a

7 department as defined in Section 3 of this Act shall make

8 contributions toward the cost of annuitant and survivor health

9 benefits. These contributions shall be at the following rates:

10 until January 1, 2002, 0.5% of salary; beginning January 1,

11 2002, 0.65% of salary; beginning July 1, 2003, 0.75% of salary;

12 beginning July 1, 2005, 0.80% of salary; beginning July 1,

13 2007, a percentage of salary to be determined by the Department

14 of Central Management Services by rule, which in each fiscal

15 year shall not exceed 105% of the percentage of salary actually

16 required to be paid in the previous fiscal year.

17 These contributions shall be deducted by the employer and

18 paid to the System as service agent for the Department of

19 Central Management Services. The System may use the same

20 processes for collecting the contributions required by this

21 subsection that it uses to collect contributions received from

22 school districts and other covered employers under Sections

23 16-154 and 16-155 of the Illinois Pension Code.

24 An employer may agree to pick up or pay the contributions

25 required under this subsection on behalf of the teacher; such

26 contributions shall be deemed to have to have been paid by the

SB2217

- 369 -

LRB100 13147 JWD 27539 b

1 teacher. Beginning January 1, 2002, if the employer does not

2 directly pay the required member contribution, then the

3 employer shall reduce the member's salary by an amount equal to

4 the required contribution and shall then pay the contribution

5 on behalf of the member. This reduction shall not change the

6 amounts reported as creditable earnings to the Teachers'

7 Retirement System.

8 A person who purchases optional service credit under

9 Article 16 of the Illinois Pension Code for a period after June

10 30, 1995 must also make a contribution under this subsection

11 for that optional credit, at the rate provided in subsection

12 (a), based on the salary used in computing the optional service

13 credit, plus interest on this employee contribution. This

14 contribution shall be collected by the System as service agent

15 for the Department of Central Management Services. The

16 contribution required under this subsection for the optional

17 service credit must be paid in full before any annuity based on

18 that credit begins.

19 (a-5) Beginning January 1, 2002, every employer of a

20 teacher (other than an employer that is a department as defined

21 in Section 3 of this Act) shall pay an employer contribution

22 toward the cost of annuitant and survivor health benefits.

23 These contributions shall be computed as follows:

24 (1) Beginning January 1, 2002 through June 30, 2003,

25 the employer contribution shall be equal to 0.4% of each

26 teacher's salary.

SB2217

- 370 -

LRB100 13147 JWD 27539 b

1 (2) Beginning July 1, 2003, the employer contribution

2 shall be equal to 0.5% of each teacher's salary.

3 (3) Beginning July 1, 2005, the employer contribution

4 shall be equal to 0.6% of each teacher's salary.

5 (4) Beginning July 1, 2007, the employer contribution

6 shall be a percentage of each teacher's salary to be

7 determined by the Department of Central Management

8 Services by rule, which in each fiscal year shall not

9 exceed 105% of the percentage of each teacher's salary

10 actually required to be paid in the previous fiscal year.

11 These contributions shall be paid by the employer to the

12 System as service agent for the Department of Central

13 Management Services. The System may use the same processes for

14 collecting the contributions required by this subsection that

15 it uses to collect contributions received from school districts

16 and other covered employers under the Illinois Pension Code.

17 The school district or other employing unit may pay these

18 employer contributions out of any source of funding available

19 for that purpose and shall forward the contributions to the

20 System on the schedule established for the payment of member

21 contributions.

22 (b) The Teachers' Retirement System shall promptly deposit

23 all moneys collected under subsections (a) and (a-5) of this

24 Section into the Teacher Health Insurance Security Fund created

25 in Section 6.5 of this Act. The moneys collected under this

26 Section shall be used only for the purposes authorized in

SB2217

- 371 -

LRB100 13147 JWD 27539 b

1 Section 6.5 of this Act and shall not be considered to be

2 assets of the Teachers' Retirement System. Contributions made

3 under this Section are not transferable to other pension funds

4 or retirement systems and are not refundable upon termination

5 of service.

6 (c) On or before November 15 of each year, the Board of

7 Trustees of the Teachers' Retirement System shall certify to

8 the Governor, the Director of Central Management Services, and

9 the State Comptroller its estimate of the total amount of

10 contributions to be paid under subsection (a) of this Section

11 6.6 for the next fiscal year. The amount certified shall be

12 decreased or increased each year by the amount that the actual

13 active teacher contributions either fell short of or exceeded

14 the estimate used by the Board in making the certification for

15 the previous fiscal year. The certification shall include a

16 detailed explanation of the methods and information that the

17 Board relied upon in preparing its estimate. As soon as

18 possible after the effective date of this amendatory Act of the

19 92nd General Assembly, the Board shall recalculate and

20 recertify its certifications for fiscal years 2002 and 2003.

21 (d) Beginning in fiscal year 1996 and continuing through

22 fiscal year 2017, on the first day of each month, or as soon

23 thereafter as may be practical, the State Treasurer and the

24 State Comptroller shall transfer from the General Revenue Fund

25 to the Teacher Health Insurance Security Fund 1/12 of the

26 annual amount appropriated for that fiscal year to the State

SB2217

- 372 -

LRB100 13147 JWD 27539 b

1 Comptroller for deposit into the Teacher Health Insurance

2 Security Fund under Section 1.3 of the State Pension Funds

3 Continuing Appropriation Act.

4 (e) Except where otherwise specified in this Section, the

5 definitions that apply to Article 16 of the Illinois Pension

6 Code apply to this Section.

7 (f) (Blank).

8 (Source: P.A. 92-505, eff. 12-20-01; 93-679, eff. 6-30-04.)

9 (5 ILCS 375/6.10)

10 Sec. 6.10. Contributions to the Community College Health

11 Insurance Security Fund.

12 (a) Beginning January 1, 1999, every active contributor of

13 the State Universities Retirement System (established under

14 Article 15 of the Illinois Pension Code) who (1) is a full-time

15 employee of a community college district (other than a

16 community college district subject to Article VII of the Public

17 Community College Act) or an association of community college

18 boards and (2) is not an employee as defined in Section 3 of

19 this Act shall make contributions toward the cost of community

20 college annuitant and survivor health benefits at the rate of

21 0.50% of salary.

22 These contributions shall be deducted by the employer and

23 paid to the State Universities Retirement System as service

24 agent for the Department of Central Management Services. The

25 System may use the same processes for collecting the

SB2217

- 373 -

LRB100 13147 JWD 27539 b

1 contributions required by this subsection that it uses to

2 collect the contributions received from those employees under

3 Section 15-157 of the Illinois Pension Code. An employer may

4 agree to pick up or pay the contributions required under this

5 subsection on behalf of the employee; such contributions shall

6 be deemed to have been paid by the employee.

7 The State Universities Retirement System shall promptly

8 deposit all moneys collected under this subsection (a) into the

9 Community College Health Insurance Security Fund created in

10 Section 6.9 of this Act. The moneys collected under this

11 Section shall be used only for the purposes authorized in

12 Section 6.9 of this Act and shall not be considered to be

13 assets of the State Universities Retirement System.

14 Contributions made under this Section are not transferable to

15 other pension funds or retirement systems and are not

16 refundable upon termination of service.

17 (b) Beginning January 1, 1999, every community college

18 district (other than a community college district subject to

19 Article VII of the Public Community College Act) or association

20 of community college boards that is an employer under the State

21 Universities Retirement System shall contribute toward the

22 cost of the community college health benefits provided under

23 Section 6.9 of this Act an amount equal to 0.50% of the salary

24 paid to its full-time employees who participate in the State

25 Universities Retirement System and are not members as defined

26 in Section 3 of this Act.

SB2217

- 374 -

LRB100 13147 JWD 27539 b

1 These contributions shall be paid by the employer to the

2 State Universities Retirement System as service agent for the

3 Department of Central Management Services. The System may use

4 the same processes for collecting the contributions required by

5 this subsection that it uses to collect the contributions

6 received from those employers under Section 15-155 of the

7 Illinois Pension Code.

8 The State Universities Retirement System shall promptly

9 deposit all moneys collected under this subsection (b) into the

10 Community College Health Insurance Security Fund created in

11 Section 6.9 of this Act. The moneys collected under this

12 Section shall be used only for the purposes authorized in

13 Section 6.9 of this Act and shall not be considered to be

14 assets of the State Universities Retirement System.

15 Contributions made under this Section are not transferable to

16 other pension funds or retirement systems and are not

17 refundable upon termination of service.

18 The Department of Central Management Services, or any

19 successor agency designated to procure healthcare contracts

20 pursuant to this Act, is authorized to establish funds,

21 separate accounts provided by any bank or banks as defined by

22 the Illinois Banking Act, or separate accounts provided by any

23 savings and loan association or associations as defined by the

24 Illinois Savings and Loan Act of 1985 to be held by the

25 Director, outside the State treasury, for the purpose of

26 receiving the transfer of moneys from the Community College

SB2217

- 375 -

LRB100 13147 JWD 27539 b

1 Health Insurance Security Fund. The Department may promulgate

2 rules further defining the methodology for the transfers. Any

3 interest earned by moneys in the funds or accounts shall inure

4 to the Community College Health Insurance Security Fund. The

5 transferred moneys, and interest accrued thereon, shall be used

6 exclusively for transfers to administrative service

7 organizations or their financial institutions for payments of

8 claims to claimants and providers under the self-insurance

9 health plan. The transferred moneys, and interest accrued

10 thereon, shall not be used for any other purpose including, but

11 not limited to, reimbursement of administration fees due the

12 administrative service organization pursuant to its contract

13 or contracts with the Department.

14 (c) On or before November 15 of each year, the Board of

15 Trustees of the State Universities Retirement System shall

16 certify to the Governor, the Director of Central Management

17 Services, and the State Comptroller its estimate of the total

18 amount of contributions to be paid under subsection (a) of this

19 Section for the next fiscal year. Beginning in fiscal year

20 2008, the amount certified shall be decreased or increased each

21 year by the amount that the actual active employee

22 contributions either fell short of or exceeded the estimate

23 used by the Board in making the certification for the previous

24 fiscal year. The State Universities Retirement System shall

25 calculate the amount of actual active employee contributions in

26 fiscal years 1999 through 2005. Based upon this calculation,

SB2217

- 376 -

LRB100 13147 JWD 27539 b

1 the fiscal year 2008 certification shall include an amount

2 equal to the cumulative amount that the actual active employee

3 contributions either fell short of or exceeded the estimate

4 used by the Board in making the certification for those fiscal

5 years. The certification shall include a detailed explanation

6 of the methods and information that the Board relied upon in

7 preparing its estimate. As soon as possible after the effective

8 date of this Section, the Board shall submit its estimate for

9 fiscal year 1999.

10 (d) Beginning in fiscal year 1999 and continuing through

11 fiscal year 2017, on the first day of each month, or as soon

12 thereafter as may be practical, the State Treasurer and the

13 State Comptroller shall transfer from the General Revenue Fund

14 to the Community College Health Insurance Security Fund 1/12 of

15 the annual amount appropriated for that fiscal year to the

16 State Comptroller for deposit into the Community College Health

17 Insurance Security Fund under Section 1.4 of the State Pension

18 Funds Continuing Appropriation Act.

19 (e) Except where otherwise specified in this Section, the

20 definitions that apply to Article 15 of the Illinois Pension

21 Code apply to this Section.

22 (Source: P.A. 98-488, eff. 8-16-13.)

23 Section 35-10. The Illinois Pension Code is amended by

24 changing Section 17-127 as follows:

SB2217

- 377 -

LRB100 13147 JWD 27539 b

1 (40 ILCS 5/17-127) (from Ch. 108 1/2, par. 17-127)

2 Sec. 17-127. Financing; revenues for the Fund.

3 (a) The revenues for the Fund shall consist of: (1) amounts

4 paid into the Fund by contributors thereto and from employer

5 contributions and State appropriations in accordance with this

6 Article; (2) amounts contributed to the Fund by an Employer;

7 (3) amounts contributed to the Fund pursuant to any law now in

8 force or hereafter to be enacted; (4) contributions from any

9 other source; and (5) the earnings on investments.

10 (b) The General Assembly finds that for many years the

11 State has contributed to the Fund an annual amount that is

12 between 20% and 30% of the amount of the annual State

13 contribution to the Article 16 retirement system, and the

14 General Assembly declares that it is its goal and intention to

15 continue this level of contribution to the Fund in the future.

16 Beginning in State fiscal year 1999, subject to

17 appropriation,the State shall include in its annual

18 contribution to the Fund an additional amount equal to 0.544%

19 of the Fund's total teacher payroll; except that this

20 additional contribution need not be made in a fiscal year if

21 the Board has certified in the previous fiscal year that the

22 Fund is at least 90% funded, based on actuarial determinations.

23 These additional State contributions are intended to offset a

24 portion of the cost to the Fund of the increases in retirement

25 benefits resulting from this amendatory Act of 1998.

26 (Source: P.A. 90-548, eff. 12-4-97; 90-566, eff. 1-2-98;

SB2217

- 378 -

LRB100 13147 JWD 27539 b

1 90-582, eff. 5-27-98; 90-655, eff. 7-30-98.)

2 Section 35-15. The State Pension Funds Continuing

3 Appropriation Act is amended by changing Sections 1.3 and 1.4

4 as follows:

5 (40 ILCS 15/1.3)

6 Sec. 1.3. Appropriations for the Teacher Health Insurance

7 Security Fund. Beginning in State fiscal year 1996and

8 continuing through fiscal year 2017, there is hereby

9 appropriated, on a continuing annual basis, from the General

10 Revenue Fund to the State Comptroller for deposit into the

11 Teacher Health Insurance Security Fund, an amount equal to the

12 amount certified by the Board of Trustees of the Teachers'

13 Retirement System of Illinois under subsection (c) of Section

14 6.6 of the State Employees Group Insurance Act of 1971 as the

15 estimated total amount of contributions to be paid under

16 subsection (a) of that Section 6.6 in that fiscal year.

17 In addition to any other amounts that may be appropriated

18 for this purpose, in State fiscal years 2005 through 2007,

19 there is hereby appropriated, on a continuing annual basis,

20 from the General Revenue Fund to the State Comptroller for

21 deposit into the Teacher Health Insurance Security Fund, an

22 amount equal to $13,000,000 in each fiscal year.

23 The moneys appropriated under this Section 1.3 shall be

24 deposited into the Teacher Health Insurance Security Fund and

SB2217

- 379 -

LRB100 13147 JWD 27539 b

1 used only for the purposes authorized in Section 6.5 of the

2 State Employees Group Insurance Act of 1971.

3 (Source: P.A. 93-679, eff. 6-30-04.)

4 (40 ILCS 15/1.4)

5 Sec. 1.4. Appropriations for the Community College Health

6 Insurance Security Fund. Beginning in State fiscal year 1999

7 and continuing through fiscal year 2017, there is hereby

8 appropriated, on a continuing annual basis, from the General

9 Revenue Fund to the State Comptroller for deposit into the

10 Community College Health Insurance Security Fund, an amount

11 equal to the amount certified by the Board of Trustees of the

12 State Universities Retirement System under subsection (c) of

13 Section 6.10 of the State Employees Group Insurance Act of 1971

14 as the estimated total amount of contributions to be paid under

15 subsection (a) of that Section 6.10 in that fiscal year. The

16 moneys appropriated under this Section 1.4 shall be deposited

17 into the Community College Health Insurance Security Fund and

18 used only for the purposes authorized in Section 6.9 of the

19 State Employees Group Insurance Act of 1971.

20 (Source: P.A. 90-497, eff. 8-18-97.)

21 ARTICLE 40. ENERGY EFFICIENCY PORTFOLIO STANDARDS PROGRAM

22 Section 40-5. The Public Utilities Act is amended by

23 changing Sections 8-103 and 8-104 as follows:

SB2217

- 380 -

LRB100 13147 JWD 27539 b

1 (220 ILCS 5/8-103)

2 Sec. 8-103. Energy efficiency and demand-response

3 measures.

4 (a) It is the policy of the State that electric utilities

5 are required to use cost-effective energy efficiency and

6 demand-response measures to reduce delivery load. Requiring

7 investment in cost-effective energy efficiency and

8 demand-response measures will reduce direct and indirect costs

9 to consumers by decreasing environmental impacts and by

10 avoiding or delaying the need for new generation, transmission,

11 and distribution infrastructure. It serves the public interest

12 to allow electric utilities to recover costs for reasonably and

13 prudently incurred expenses for energy efficiency and

14 demand-response measures. As used in this Section,

15 "cost-effective" means that the measures satisfy the total

16 resource cost test. The low-income measures described in

17 subsection (f)(4) of this Section shall not be required to meet

18 the total resource cost test. For purposes of this Section, the

19 terms "energy-efficiency", "demand-response", "electric

20 utility", and "total resource cost test" shall have the

21 meanings set forth in the Illinois Power Agency Act. For

22 purposes of this Section, the amount per kilowatthour means the

23 total amount paid for electric service expressed on a per

24 kilowatthour basis. For purposes of this Section, the total

25 amount paid for electric service includes without limitation

SB2217

- 381 -

LRB100 13147 JWD 27539 b

1 estimated amounts paid for supply, transmission, distribution,

2 surcharges, and add-on-taxes.

3 (a-5) This Section applies to electric utilities serving

4 500,000 or less but more than 200,000 retail customers in this

5 State. Through December 31, 2017, this Section also applies to

6 electric utilities serving more than 500,000 retail customers

7 in the State.

8 (b) Electric utilities shall implement cost-effective

9 energy efficiency measures to meet the following incremental

10 annual energy savings goals:

11 (1) 0.2% of energy delivered in the year commencing

12 June 1, 2008;

13 (2) 0.4% of energy delivered in the year commencing

14 June 1, 2009;

15 (3) 0.6% of energy delivered in the year commencing

16 June 1, 2010;

17 (4) 0.8% of energy delivered in the year commencing

18 June 1, 2011;

19 (5) 1% of energy delivered in the year commencing June

20 1, 2012;

21 (6) 1.4% of energy delivered in the year commencing

22 June 1, 2013;

23 (7) 1.8% of energy delivered in the year commencing

24 June 1, 2014; and

25 (8) 2% of energy delivered in the year commencing June

26 1, 2015 and each year thereafter.

SB2217

- 382 -

LRB100 13147 JWD 27539 b

1 Electric utilities may comply with this subsection (b) by

2 meeting the annual incremental savings goal in the applicable

3 year or by showing that the total cumulative annual savings

4 within a 3-year planning period associated with measures

5 implemented after May 31, 2014 was equal to the sum of each

6 annual incremental savings requirement from May 31, 2014

7 through the end of the applicable year.

8 (c) Electric utilities shall implement cost-effective

9 demand-response measures to reduce peak demand by 0.1% over the

10 prior year for eligible retail customers, as defined in Section

11 16-111.5 of this Act, and for customers that elect hourly

12 service from the utility pursuant to Section 16-107 of this

13 Act, provided those customers have not been declared

14 competitive. This requirement commences June 1, 2008 and

15 continues for 10 years.

16 (d) Notwithstanding the requirements of subsections (b)

17 and (c) of this Section, an electric utility shall reduce the

18 amount of energy efficiency and demand-response measures

19 implemented over a 3-year planning period by an amount

20 necessary to limit the estimated average annual increase in the

21 amounts paid by retail customers in connection with electric

22 service due to the cost of those measures to:

23 (1) in 2008, no more than 0.5% of the amount paid per

24 kilowatthour by those customers during the year ending May

25 31, 2007;

26 (2) in 2009, the greater of an additional 0.5% of the

SB2217

- 383 -

LRB100 13147 JWD 27539 b

1 amount paid per kilowatthour by those customers during the

2 year ending May 31, 2008 or 1% of the amount paid per

3 kilowatthour by those customers during the year ending May

4 31, 2007;

5 (3) in 2010, the greater of an additional 0.5% of the

6 amount paid per kilowatthour by those customers during the

7 year ending May 31, 2009 or 1.5% of the amount paid per

8 kilowatthour by those customers during the year ending May

9 31, 2007;

10 (4) in 2011, the greater of an additional 0.5% of the

11 amount paid per kilowatthour by those customers during the

12 year ending May 31, 2010 or 2% of the amount paid per

13 kilowatthour by those customers during the year ending May

14 31, 2007; and

15 (5) thereafter, the amount of energy efficiency and

16 demand-response measures implemented for any single year

17 shall be reduced by an amount necessary to limit the

18 estimated average net increase due to the cost of these

19 measures included in the amounts paid by eligible retail

20 customers in connection with electric service to no more

21 than the greater of 2.015% of the amount paid per

22 kilowatthour by those customers during the year ending May

23 31, 2007 or the incremental amount per kilowatthour paid

24 for these measures in 2011.

25 No later than June 30, 2011, the Commission shall review

26 the limitation on the amount of energy efficiency and

SB2217

- 384 -

LRB100 13147 JWD 27539 b

1 demand-response measures implemented pursuant to this Section

2 and report to the General Assembly its findings as to whether

3 that limitation unduly constrains the procurement of energy

4 efficiency and demand-response measures.

5 (e) Electric utilities shall be responsible for overseeing

6 the design, development, and filing of energy efficiency and

7 demand-response plans with the Commission. Electric utilities

8 shall implement 100% of the demand-response measures in the

9 plans. Electric utilities shall implement 75% of the energy

10 efficiency measures approved by the Commission, and may, as

11 part of that implementation, outsource various aspects of

12 program development and implementation. The remaining 25% of

13 those energy efficiency measures approved by the Commission

14 shall be implemented by the Department of Commerce and Economic

15 Opportunity, and must be designed in conjunction with the

16 utility and the filing process. The Department may outsource

17 development and implementation of energy efficiency measures.

18 A minimum of 10% of the entire portfolio of cost-effective

19 energy efficiency measures shall be procured from units of

20 local government, municipal corporations, school districts,

21 and community college districts. The Department shall

22 coordinate the implementation of these measures.

23 The apportionment of the dollars to cover the costs to

24 implement the Department's share of the portfolio of energy

25 efficiency measures shall be made to the Department once the

26 Department has executed rebate agreements, grants, or

SB2217

- 385 -

LRB100 13147 JWD 27539 b

1 contracts for energy efficiency measures and provided

2 supporting documentation for those rebate agreements, grants,

3 and contracts to the utility. The Department is authorized to

4 adopt any rules necessary and prescribe procedures in order to

5 ensure compliance by applicants in carrying out the purposes of

6 rebate agreements for energy efficiency measures implemented

7 by the Department made under this Section.

8 The details of the measures implemented by the Department

9 shall be submitted by the Department to the Commission in

10 connection with the utility's filing regarding the energy

11 efficiency and demand-response measures that the utility

12 implements.

13 A utility providing approved energy efficiency and

14 demand-response measures in the State shall be permitted to

15 recover costs of those measures through an automatic adjustment

16 clause tariff filed with and approved by the Commission. The

17 tariff shall be established outside the context of a general

18 rate case. Each year the Commission shall initiate a review to

19 reconcile any amounts collected with the actual costs and to

20 determine the required adjustment to the annual tariff factor

21 to match annual expenditures.

22 Each utility shall include, in its recovery of costs, the

23 costs estimated for both the utility's and the Department's

24 implementation of energy efficiency and demand-response

25 measures. Costs collected by the utility for measures

26 implemented by the Department shall be submitted to the

SB2217

- 386 -

LRB100 13147 JWD 27539 b

1 Department pursuant to Section 605-323 of the Civil

2 Administrative Code of Illinois, shall be deposited into the

3 Energy Efficiency Portfolio Standards Fund, and shall be used

4 by the Department solely for the purpose of implementing these

5 measures. A utility shall not be required to advance any moneys

6 to the Department but only to forward such funds as it has

7 collected. The Department shall report to the Commission on an

8 annual basis regarding the costs actually incurred by the

9 Department in the implementation of the measures. Any changes

10 to the costs of energy efficiency measures as a result of plan

11 modifications shall be appropriately reflected in amounts

12 recovered by the utility and turned over to the Department.

13 The portfolio of measures, administered by both the

14 utilities and the Department, shall, in combination, be

15 designed to achieve the annual savings targets described in

16 subsections (b) and (c) of this Section, as modified by

17 subsection (d) of this Section.

18 The utility and the Department shall agree upon a

19 reasonable portfolio of measures and determine the measurable

20 corresponding percentage of the savings goals associated with

21 measures implemented by the utility or Department.

22 No utility shall be assessed a penalty under subsection (f)

23 of this Section for failure to make a timely filing if that

24 failure is the result of a lack of agreement with the

25 Department with respect to the allocation of responsibilities

26 or related costs or target assignments. In that case, the

SB2217

- 387 -

LRB100 13147 JWD 27539 b

1 Department and the utility shall file their respective plans

2 with the Commission and the Commission shall determine an

3 appropriate division of measures and programs that meets the

4 requirements of this Section.

5 If the Department is unable to meet incremental annual

6 performance goals for the portion of the portfolio implemented

7 by the Department, then the utility and the Department shall

8 jointly submit a modified filing to the Commission explaining

9 the performance shortfall and recommending an appropriate

10 course going forward, including any program modifications that

11 may be appropriate in light of the evaluations conducted under

12 item (7) of subsection (f) of this Section. In this case, the

13 utility obligation to collect the Department's costs and turn

14 over those funds to the Department under this subsection (e)

15 shall continue only if the Commission approves the

16 modifications to the plan proposed by the Department.

17 (f) No later than November 15, 2007, each electric utility

18 shall file an energy efficiency and demand-response plan with

19 the Commission to meet the energy efficiency and

20 demand-response standards for 2008 through 2010. No later than

21 October 1, 2010, each electric utility shall file an energy

22 efficiency and demand-response plan with the Commission to meet

23 the energy efficiency and demand-response standards for 2011

24 through 2013. Every 3 years thereafter, each electric utility

25 shall file, no later than September 1, an energy efficiency and

26 demand-response plan with the Commission. If a utility does not

SB2217

- 388 -

LRB100 13147 JWD 27539 b

1 file such a plan by September 1 of an applicable year, it shall

2 face a penalty of $100,000 per day until the plan is filed.

3 Each utility's plan shall set forth the utility's proposals to

4 meet the utility's portion of the energy efficiency standards

5 identified in subsection (b) and the demand-response standards

6 identified in subsection (c) of this Section as modified by

7 subsections (d) and (e), taking into account the unique

8 circumstances of the utility's service territory. The

9 Commission shall seek public comment on the utility's plan and

10 shall issue an order approving or disapproving each plan within

11 5 months after its submission. If the Commission disapproves a

12 plan, the Commission shall, within 30 days, describe in detail

13 the reasons for the disapproval and describe a path by which

14 the utility may file a revised draft of the plan to address the

15 Commission's concerns satisfactorily. If the utility does not

16 refile with the Commission within 60 days, the utility shall be

17 subject to penalties at a rate of $100,000 per day until the

18 plan is filed. This process shall continue, and penalties shall

19 accrue, until the utility has successfully filed a portfolio of

20 energy efficiency and demand-response measures. Penalties

21 shall be deposited into the Energy Efficiency Trust Fund. In

22 submitting proposed energy efficiency and demand-response

23 plans and funding levels to meet the savings goals adopted by

24 this Act the utility shall:

25 (1) Demonstrate that its proposed energy efficiency

26 and demand-response measures will achieve the requirements

SB2217

- 389 -

LRB100 13147 JWD 27539 b

1 that are identified in subsections (b) and (c) of this

2 Section, as modified by subsections (d) and (e).

3 (2) Present specific proposals to implement new

4 building and appliance standards that have been placed into

5 effect.

6 (3) Present estimates of the total amount paid for

7 electric service expressed on a per kilowatthour basis

8 associated with the proposed portfolio of measures

9 designed to meet the requirements that are identified in

10 subsections (b) and (c) of this Section, as modified by

11 subsections (d) and (e).

12 (4) Coordinate with the Department to present a

13 portfolio of energy efficiency measures proportionate to

14 the share of total annual utility revenues in Illinois from

15 households at or below 150% of the poverty level. The

16 energy efficiency programs shall be targeted to households

17 with incomes at or below 80% of area median income.

18 (5) Demonstrate that its overall portfolio of energy

19 efficiency and demand-response measures, not including

20 programs covered by item (4) of this subsection (f), are

21 cost-effective using the total resource cost test and

22 represent a diverse cross-section of opportunities for

23 customers of all rate classes to participate in the

24 programs.

25 (6) Include a proposed cost-recovery tariff mechanism

26 to fund the proposed energy efficiency and demand-response

SB2217

- 390 -

LRB100 13147 JWD 27539 b

1 measures and to ensure the recovery of the prudently and

2 reasonably incurred costs of Commission-approved programs.

3 (7) Provide for an annual independent evaluation of the

4 performance of the cost-effectiveness of the utility's

5 portfolio of measures and the Department's portfolio of

6 measures, as well as a full review of the 3-year results of

7 the broader net program impacts and, to the extent

8 practical, for adjustment of the measures on a

9 going-forward basis as a result of the evaluations. The

10 resources dedicated to evaluation shall not exceed 3% of

11 portfolio resources in any given year.

12 (g) No more than 3% of energy efficiency and

13 demand-response program revenue may be allocated for

14 demonstration of breakthrough equipment and devices.

15 (h) This Section does not apply to an electric utility that

16 on December 31, 2005 provided electric service to fewer than

17 100,000 customers in Illinois.

18 (i) If, after 2 years, an electric utility fails to meet

19 the efficiency standard specified in subsection (b) of this

20 Section, as modified by subsections (d) and (e), it shall make

21 a contribution to the Low-Income Home Energy Assistance

22 Program. The combined total liability for failure to meet the

23 goal shall be $1,000,000, which shall be assessed as follows: a

24 large electric utility shall pay $665,000, and a medium

25 electric utility shall pay $335,000. If, after 3 years, an

26 electric utility fails to meet the efficiency standard

SB2217

- 391 -

LRB100 13147 JWD 27539 b

1 specified in subsection (b) of this Section, as modified by

2 subsections (d) and (e), it shall make a contribution to the

3 Low-Income Home Energy Assistance Program. The combined total

4 liability for failure to meet the goal shall be $1,000,000,

5 which shall be assessed as follows: a large electric utility

6 shall pay $665,000, and a medium electric utility shall pay

7 $335,000. In addition, the responsibility for implementing the

8 energy efficiency measures of the utility making the payment

9 shall be transferred to the Illinois Power Agency if, after 3

10 years, or in any subsequent 3-year period, the utility fails to

11 meet the efficiency standard specified in subsection (b) of

12 this Section, as modified by subsections (d) and (e). The

13 Agency shall implement a competitive procurement program to

14 procure resources necessary to meet the standards specified in

15 this Section as modified by subsections (d) and (e), with costs

16 for those resources to be recovered in the same manner as

17 products purchased through the procurement plan as provided in

18 Section 16-111.5. The Director shall implement this

19 requirement in connection with the procurement plan as provided

20 in Section 16-111.5.

21 For purposes of this Section, (i) a "large electric

22 utility" is an electric utility that, on December 31, 2005,

23 served more than 2,000,000 electric customers in Illinois; (ii)

24 a "medium electric utility" is an electric utility that, on

25 December 31, 2005, served 2,000,000 or fewer but more than

26 100,000 electric customers in Illinois; and (iii) Illinois

SB2217

- 392 -

LRB100 13147 JWD 27539 b

1 electric utilities that are affiliated by virtue of a common

2 parent company are considered a single electric utility.

3 (j) If, after 3 years, or any subsequent 3-year period, the

4 Department fails to implement the Department's share of energy

5 efficiency measures required by the standards in subsection

6 (b), then the Illinois Power Agency may assume responsibility

7 for and control of the Department's share of the required

8 energy efficiency measures. The Agency shall implement a

9 competitive procurement program to procure resources necessary

10 to meet the standards specified in this Section, with the costs

11 of these resources to be recovered in the same manner as

12 provided for the Department in this Section.

13 (k) No electric utility shall be deemed to have failed to

14 meet the energy efficiency standards to the extent any such

15 failure is due to a failure of the Department or the Agency.

16 (l)(1) With the exception of the energy efficiency and

17 demand-response plan previously filed by the Department, the

18 ~~The~~ energy efficiency and demand-response plans of electric

19 utilities serving more than 500,000 retail customers in the

20 State that were approved by the Commission on or before the

21 effective date of this amendatory Act of the 99th General

22 Assembly for the period June 1, 2014 through May 31, 2017 shall

23 continue to be in force and effect through December 31, 2017 so

24 that the energy efficiency programs set forth in those plans

25 continue to be offered during the period June 1, 2017 through

26 December 31, 2017. Each such utility is authorized to increase,

SB2217

- 393 -

LRB100 13147 JWD 27539 b

1 on a pro rata basis, the energy savings goals and budgets

2 approved in its plan to reflect the additional 7 months of the

3 plan's operation, provided that such increase shall also

4 incorporate reductions to goals and budgets to reflect the

5 proportion of the utility's load attributable to customers who

6 are exempt from this Section under subsection (m) of this

7 Section. The energy efficiency and demand-response plan filed

8 by the Department that was approved by the Commission on or

9 before the effective date of this amendatory Act of the 100th

10 General Assembly for the period of June 1, 2014 through May 31,

11 2017 shall expire on May 31, 2017. From June 1, 2017 through

12 December 31, 2017 the electric utilities shall be responsible

13 for offering and administering the programs previously offered

14 and administered by the Department.

15 (2) If an electric utility serving more than 500,000 retail

16 customers in the State filed with the Commission, under

17 subsection (f) of this Section, its proposed energy efficiency

18 and demand-response plan for the period June 1, 2017 through

19 May 31, 2020, and the Commission has not yet entered its final

20 order approving such plan on or before the effective date of

21 this amendatory Act of the 99th General Assembly, then the

22 utility shall file a notice of withdrawal with the Commission,

23 following such effective date, to withdraw the proposed energy

24 efficiency and demand-response plan. Upon receipt of such

25 notice, the Commission shall dismiss with prejudice any docket

26 that had been initiated to investigate such plan, and the plan

SB2217

- 394 -

LRB100 13147 JWD 27539 b

1 and the record related thereto shall not be the subject of any

2 further hearing, investigation, or proceeding of any kind.

3 (3) For those electric utilities that serve more than

4 500,000 retail customers in the State, this amendatory Act of

5 the 99th General Assembly preempts and supersedes any orders

6 entered by the Commission that approved such utilities' energy

7 efficiency and demand response plans for the period commencing

8 June 1, 2017 and ending May 31, 2020. Any such orders shall be

9 void, and the provisions of paragraph (1) of this subsection

10 (l) shall apply.

11 (m) Notwithstanding anything to the contrary, after May 31,

12 2017, this Section does not apply to any retail customers of an

13 electric utility that serves more than 3,000,000 retail

14 customers in the State and whose total highest 30 minute demand

15 was more than 10,000 kilowatts, or any retail customers of an

16 electric utility that serves less than 3,000,000 retail

17 customers but more than 500,000 retail customers in the State

18 and whose total highest 15 minute demand was more than 10,000

19 kilowatts. For purposes of this subsection (m), "retail

20 customer" has the meaning set forth in Section 16-102 of this

21 Act. The criteria for determining whether this subsection (m)

22 is applicable to a retail customer shall be based on the 12

23 consecutive billing periods prior to the start of the first

24 year of each such multi-year plan.

25 (Source: P.A. 98-90, eff. 7-15-13; 99-906, eff. 6-1-17.)

SB2217

- 395 -

LRB100 13147 JWD 27539 b

1 (220 ILCS 5/8-104)

2 (Text of Section after amendment by P.A. 99-906)

3 Sec. 8-104. Natural gas energy efficiency programs.

4 (a) It is the policy of the State that natural gas

5 utilities and the Department of Commerce and Economic

6 Opportunity are required to use cost-effective energy

7 efficiency to reduce direct and indirect costs to consumers. It

8 serves the public interest to allow natural gas utilities to

9 recover costs for reasonably and prudently incurred expenses

10 for cost-effective energy efficiency measures.

11 (b) For purposes of this Section, "energy efficiency" means

12 measures that reduce the amount of energy required to achieve a

13 given end use. "Energy efficiency" also includes measures that

14 reduce the total Btus of electricity and natural gas needed to

15 meet the end use or uses. "Cost-effective" means that the

16 measures satisfy the total resource cost test which, for

17 purposes of this Section, means a standard that is met if, for

18 an investment in energy efficiency, the benefit-cost ratio is

19 greater than one. The benefit-cost ratio is the ratio of the

20 net present value of the total benefits of the measures to the

21 net present value of the total costs as calculated over the

22 lifetime of the measures. The total resource cost test compares

23 the sum of avoided natural gas utility costs, representing the

24 benefits that accrue to the system and the participant in the

25 delivery of those efficiency measures, as well as other

26 quantifiable societal benefits, including avoided electric

SB2217

- 396 -

LRB100 13147 JWD 27539 b

1 utility costs, to the sum of all incremental costs of end use

2 measures (including both utility and participant

3 contributions), plus costs to administer, deliver, and

4 evaluate each demand-side measure, to quantify the net savings

5 obtained by substituting demand-side measures for supply

6 resources. In calculating avoided costs, reasonable estimates

7 shall be included for financial costs likely to be imposed by

8 future regulation of emissions of greenhouse gases. The

9 low-income programs described in item (4) of subsection (f) of

10 this Section shall not be required to meet the total resource

11 cost test.

12 (c) Natural gas utilities shall implement cost-effective

13 energy efficiency measures to meet at least the following

14 natural gas savings requirements, which shall be based upon the

15 total amount of gas delivered to retail customers, other than

16 the customers described in subsection (m) of this Section,

17 during calendar year 2009 multiplied by the applicable

18 percentage. Natural gas utilities may comply with this Section

19 by meeting the annual incremental savings goal in the

20 applicable year or by showing that total cumulative annual

21 savings within a multi-year planning period associated with

22 measures implemented after May 31, 2011 were equal to the sum

23 of each annual incremental savings requirement from the first

24 day of the multi-year planning period through the last day of

25 the multi-year planning period:

26 (1) 0.2% by May 31, 2012;

SB2217

- 397 -

LRB100 13147 JWD 27539 b

1 (2) an additional 0.4% by May 31, 2013, increasing

2 total savings to .6%;

3 (3) an additional 0.6% by May 31, 2014, increasing

4 total savings to 1.2%;

5 (4) an additional 0.8% by May 31, 2015, increasing

6 total savings to 2.0%;

7 (5) an additional 1% by May 31, 2016, increasing total

8 savings to 3.0%;

9 (6) an additional 1.2% by May 31, 2017, increasing

10 total savings to 4.2%;

11 (7) an additional 1.4% in the year commencing January

12 1, 2018;

13 (8) an additional 1.5% in the year commencing January

14 1, 2019; and

15 (9) an additional 1.5% in each 12-month period

16 thereafter.

17 (d) Notwithstanding the requirements of subsection (c) of

18 this Section, a natural gas utility shall limit the amount of

19 energy efficiency implemented in any multi-year reporting

20 period established by subsection (f) of Section 8-104 of this

21 Act, by an amount necessary to limit the estimated average

22 increase in the amounts paid by retail customers in connection

23 with natural gas service to no more than 2% in the applicable

24 multi-year reporting period. The energy savings requirements

25 in subsection (c) of this Section may be reduced by the

26 Commission for the subject plan, if the utility demonstrates by

SB2217

- 398 -

LRB100 13147 JWD 27539 b

1 substantial evidence that it is highly unlikely that the

2 requirements could be achieved without exceeding the

3 applicable spending limits in any multi-year reporting period.

4 No later than September 1, 2013, the Commission shall review

5 the limitation on the amount of energy efficiency measures

6 implemented pursuant to this Section and report to the General

7 Assembly, in the report required by subsection (k) of this

8 Section, its findings as to whether that limitation unduly

9 constrains the procurement of energy efficiency measures.

10 (e) The provisions of this subsection (e) apply to those

11 multi-year plans that commence prior to January 1, 2018. The

12 utility shall utilize 75% of the available funding associated

13 with energy efficiency programs approved by the Commission, and

14 may outsource various aspects of program development and

15 implementation. The remaining 25% of available funding shall be

16 used by the Department of Commerce and Economic Opportunity to

17 implement energy efficiency measures that achieve no less than

18 20% of the requirements of subsection (c) of this Section. Such

19 measures shall be designed in conjunction with the utility and

20 approved by the Commission. The Department may outsource

21 development and implementation of energy efficiency measures.

22 A minimum of 10% of the entire portfolio of cost-effective

23 energy efficiency measures shall be procured from local

24 government, municipal corporations, school districts, and

25 community college districts. Five percent of the entire

26 portfolio of cost-effective energy efficiency measures may be

SB2217

- 399 -

LRB100 13147 JWD 27539 b

1 granted to local government and municipal corporations for

2 market transformation initiatives. The Department shall

3 coordinate the implementation of these measures and shall

4 integrate delivery of natural gas efficiency programs with

5 electric efficiency programs delivered pursuant to Section

6 8-103 of this Act, unless the Department can show that

7 integration is not feasible.

8 The apportionment of the dollars to cover the costs to

9 implement the Department's share of the portfolio of energy

10 efficiency measures shall be made to the Department once the

11 Department has executed rebate agreements, grants, or

12 contracts for energy efficiency measures and provided

13 supporting documentation for those rebate agreements, grants,

14 and contracts to the utility. The Department is authorized to

15 adopt any rules necessary and prescribe procedures in order to

16 ensure compliance by applicants in carrying out the purposes of

17 rebate agreements for energy efficiency measures implemented

18 by the Department made under this Section.

19 The details of the measures implemented by the Department

20 shall be submitted by the Department to the Commission in

21 connection with the utility's filing regarding the energy

22 efficiency measures that the utility implements.

23 The portfolio of measures, administered by both the

24 utilities and the Department, shall, in combination, be

25 designed to achieve the annual energy savings requirements set

26 forth in subsection (c) of this Section, as modified by

SB2217

- 400 -

LRB100 13147 JWD 27539 b

1 subsection (d) of this Section.

2 The utility and the Department shall agree upon a

3 reasonable portfolio of measures and determine the measurable

4 corresponding percentage of the savings goals associated with

5 measures implemented by the Department.

6 No utility shall be assessed a penalty under subsection (f)

7 of this Section for failure to make a timely filing if that

8 failure is the result of a lack of agreement with the

9 Department with respect to the allocation of responsibilities

10 or related costs or target assignments. In that case, the

11 Department and the utility shall file their respective plans

12 with the Commission and the Commission shall determine an

13 appropriate division of measures and programs that meets the

14 requirements of this Section.

15 (e-5) The provisions of this subsection (e-5) shall be

16 applicable to those multi-year plans that commence after

17 December 31, 2017. Natural gas utilities shall be responsible

18 for overseeing the design, development, and filing of their

19 efficiency plans with the Commission and may outsource

20 development and implementation of energy efficiency measures.

21 A minimum of 10% of the entire portfolio of cost-effective

22 energy efficiency measures shall be procured from local

23 government, municipal corporations, school districts, and

24 community college districts. Five percent of the entire

25 portfolio of cost-effective energy efficiency measures may be

26 granted to local government and municipal corporations for

SB2217

- 401 -

LRB100 13147 JWD 27539 b

1 market transformation initiatives.

2 The utilities shall also present a portfolio of energy

3 efficiency measures proportionate to the share of total annual

4 utility revenues in Illinois from households at or below 150%

5 of the poverty level. Such programs shall be targeted to

6 households with incomes at or below 80% of area median income.

7 (e-10) A utility providing approved energy efficiency

8 measures in this State shall be permitted to recover costs of

9 those measures through an automatic adjustment clause tariff

10 filed with and approved by the Commission. The tariff shall be

11 established outside the context of a general rate case and

12 shall be applicable to the utility's customers other than the

13 customers described in subsection (m) of this Section. Each

14 year the Commission shall initiate a review to reconcile any

15 amounts collected with the actual costs and to determine the

16 required adjustment to the annual tariff factor to match annual

17 expenditures.

18 (e-15) For those multi-year plans that commence prior to

19 January 1, 2018, each utility shall include, in its recovery of

20 costs, the costs estimated for both the utility's and the

21 Department's implementation of energy efficiency measures.

22 Costs collected by the utility for measures implemented by the

23 Department shall be submitted to the Department pursuant to

24 Section 605-323 of the Civil Administrative Code of Illinois,

25 shall be deposited into the Energy Efficiency Portfolio

26 Standards Fund, and shall be used by the Department solely for

SB2217

- 402 -

LRB100 13147 JWD 27539 b

1 the purpose of implementing these measures. A utility shall not

2 be required to advance any moneys to the Department but only to

3 forward such funds as it has collected. The Department shall

4 report to the Commission on an annual basis regarding the costs

5 actually incurred by the Department in the implementation of

6 the measures. Any changes to the costs of energy efficiency

7 measures as a result of plan modifications shall be

8 appropriately reflected in amounts recovered by the utility and

9 turned over to the Department.

10 (f) No later than October 1, 2010, each gas utility shall

11 file an energy efficiency plan with the Commission to meet the

12 energy efficiency standards through May 31, 2014. No later than

13 October 1, 2013, each gas utility shall file an energy

14 efficiency plan with the Commission to meet the energy

15 efficiency standards through May 31, 2017. Beginning in 2017

16 and every 4 years thereafter, each utility shall file an energy

17 efficiency plan with the Commission to meet the energy

18 efficiency standards for the next applicable 4-year period

19 beginning January 1 of the year following the filing. For those

20 multi-year plans commencing on January 1, 2018, each utility

21 shall file its proposed energy efficiency plan no later than 30

22 days after the effective date of this amendatory Act of the

23 99th General Assembly or May 1, 2017, whichever is later.

24 Beginning in 2021 and every 4 years thereafter, each utility

25 shall file its energy efficiency plan no later than March 1. If

26 a utility does not file such a plan on or before the applicable

SB2217

- 403 -

LRB100 13147 JWD 27539 b

1 filing deadline for the plan, then it shall face a penalty of

2 $100,000 per day until the plan is filed.

3 Each utility's plan shall set forth the utility's proposals

4 to meet the utility's portion of the energy efficiency

5 standards identified in subsection (c) of this Section, as

6 modified by subsection (d) of this Section, taking into account

7 the unique circumstances of the utility's service territory.

8 For those plans commencing after December 31, 2021, the

9 Commission shall seek public comment on the utility's plan and

10 shall issue an order approving or disapproving each plan within

11 6 months after its submission. For those plans commencing on

12 January 1, 2018, the Commission shall seek public comment on

13 the utility's plan and shall issue an order approving or

14 disapproving each plan no later than August 31, 2017, or 105

15 days after the effective date of this amendatory Act of the

16 99th General Assembly, whichever is later. If the Commission

17 disapproves a plan, the Commission shall, within 30 days,

18 describe in detail the reasons for the disapproval and describe

19 a path by which the utility may file a revised draft of the

20 plan to address the Commission's concerns satisfactorily. If

21 the utility does not refile with the Commission within 60 days

22 after the disapproval, the utility shall be subject to

23 penalties at a rate of $100,000 per day until the plan is

24 filed. This process shall continue, and penalties shall accrue,

25 until the utility has successfully filed a portfolio of energy

26 efficiency measures. Penalties shall be deposited into the

SB2217

- 404 -

LRB100 13147 JWD 27539 b

1 Energy Efficiency Trust Fund and the cost of any such penalties

2 may not be recovered from ratepayers. In submitting proposed

3 energy efficiency plans and funding levels to meet the savings

4 goals adopted by this Act the utility shall:

5 (1) Demonstrate that its proposed energy efficiency

6 measures will achieve the requirements that are identified

7 in subsection (c) of this Section, as modified by

8 subsection (d) of this Section.

9 (2) Present specific proposals to implement new

10 building and appliance standards that have been placed into

11 effect.

12 (3) Present estimates of the total amount paid for gas

13 service expressed on a per therm basis associated with the

14 proposed portfolio of measures designed to meet the

15 requirements that are identified in subsection (c) of this

16 Section, as modified by subsection (d) of this Section.

17 (4) For those multi-year plans that commence prior to

18 January 1, 2018, coordinate with the Department to present

19 a portfolio of energy efficiency measures proportionate to

20 the share of total annual utility revenues in Illinois from

21 households at or below 150% of the poverty level. Such

22 programs shall be targeted to households with incomes at or

23 below 80% of area median income.

24 (5) Demonstrate that its overall portfolio of energy

25 efficiency measures, not including low-income programs

26 described in item (4) of this subsection (f) and subsection

SB2217

- 405 -

LRB100 13147 JWD 27539 b

1 (e-5) of this Section, are cost-effective using the total

2 resource cost test and represent a diverse cross section of

3 opportunities for customers of all rate classes to

4 participate in the programs.

5 (6) Demonstrate that a gas utility affiliated with an

6 electric utility that is required to comply with Section

7 8-103 or 8-103B of this Act has integrated gas and electric

8 efficiency measures into a single program that reduces

9 program or participant costs and appropriately allocates

10 costs to gas and electric ratepayers. For those multi-year

11 plans that commence prior to January 1, 2018, the

12 Department shall integrate all gas and electric programs it

13 delivers in any such utilities' service territories,

14 unless the Department can show that integration is not

15 feasible or appropriate.

16 (7) Include a proposed cost recovery tariff mechanism

17 to fund the proposed energy efficiency measures and to

18 ensure the recovery of the prudently and reasonably

19 incurred costs of Commission-approved programs.

20 (8) Provide for quarterly status reports tracking

21 implementation of and expenditures for the utility's

22 portfolio of measures and, if applicable, the Department's

23 portfolio of measures, an annual independent review, and a

24 full independent evaluation of the multi-year results of

25 the performance and the cost-effectiveness of the

26 utility's and, if applicable, Department's portfolios of

SB2217

- 406 -

LRB100 13147 JWD 27539 b

1 measures and broader net program impacts and, to the extent

2 practical, for adjustment of the measures on a going

3 forward basis as a result of the evaluations. The resources

4 dedicated to evaluation shall not exceed 3% of portfolio

5 resources in any given multi-year period.

6 (g) No more than 3% of expenditures on energy efficiency

7 measures may be allocated for demonstration of breakthrough

8 equipment and devices.

9 (h) Illinois natural gas utilities that are affiliated by

10 virtue of a common parent company may, at the utilities'

11 request, be considered a single natural gas utility for

12 purposes of complying with this Section.

13 (i) If, after 3 years, a gas utility fails to meet the

14 efficiency standard specified in subsection (c) of this Section

15 as modified by subsection (d), then it shall make a

16 contribution to the Low-Income Home Energy Assistance Program.

17 The total liability for failure to meet the goal shall be

18 assessed as follows:

19 (1) a large gas utility shall pay $600,000;

20 (2) a medium gas utility shall pay $400,000; and

21 (3) a small gas utility shall pay $200,000.

22 For purposes of this Section, (i) a "large gas utility" is

23 a gas utility that on December 31, 2008, served more than

24 1,500,000 gas customers in Illinois; (ii) a "medium gas

25 utility" is a gas utility that on December 31, 2008, served

26 fewer than 1,500,000, but more than 500,000 gas customers in

SB2217

- 407 -

LRB100 13147 JWD 27539 b

1 Illinois; and (iii) a "small gas utility" is a gas utility that

2 on December 31, 2008, served fewer than 500,000 and more than

3 100,000 gas customers in Illinois. The costs of this

4 contribution may not be recovered from ratepayers.

5 If a gas utility fails to meet the efficiency standard

6 specified in subsection (c) of this Section, as modified by

7 subsection (d) of this Section, in any 2 consecutive multi-year

8 planning periods, then the responsibility for implementing the

9 utility's energy efficiency measures shall be transferred to an

10 independent program administrator selected by the Commission.

11 Reasonable and prudent costs incurred by the independent

12 program administrator to meet the efficiency standard

13 specified in subsection (c) of this Section, as modified by

14 subsection (d) of this Section, may be recovered from the

15 customers of the affected gas utilities, other than customers

16 described in subsection (m) of this Section. The utility shall

17 provide the independent program administrator with all

18 information and assistance necessary to perform the program

19 administrator's duties including but not limited to customer,

20 account, and energy usage data, and shall allow the program

21 administrator to include inserts in customer bills. The utility

22 may recover reasonable costs associated with any such

23 assistance.

24 (j) No utility shall be deemed to have failed to meet the

25 energy efficiency standards to the extent any such failure is

26 due to a failure of the Department.

SB2217

- 408 -

LRB100 13147 JWD 27539 b

1 (k) Not later than January 1, 2012, the Commission shall

2 develop and solicit public comment on a plan to foster

3 statewide coordination and consistency between statutorily

4 mandated natural gas and electric energy efficiency programs to

5 reduce program or participant costs or to improve program

6 performance. Not later than September 1, 2013, the Commission

7 shall issue a report to the General Assembly containing its

8 findings and recommendations.

9 (l) This Section does not apply to a gas utility that on

10 January 1, 2009, provided gas service to fewer than 100,000

11 customers in Illinois.

12 (m) Subsections (a) through (k) of this Section do not

13 apply to customers of a natural gas utility that have a North

14 American Industry Classification System code number that is

15 22111 or any such code number beginning with the digits 31, 32,

16 or 33 and (i) annual usage in the aggregate of 4 million therms

17 or more within the service territory of the affected gas

18 utility or with aggregate usage of 8 million therms or more in

19 this State and complying with the provisions of item (l) of

20 this subsection (m); or (ii) using natural gas as feedstock and

21 meeting the usage requirements described in item (i) of this

22 subsection (m), to the extent such annual feedstock usage is

23 greater than 60% of the customer's total annual usage of

24 natural gas.

25 (1) Customers described in this subsection (m) of this

26 Section shall apply, on a form approved by the applicable

SB2217

- 409 -

LRB100 13147 JWD 27539 b

1 natural gas utility ~~on or before October 1, 2009 by the~~

2 ~~Department~~, to the applicable natural gas utility

3 ~~Department~~ to be designated as a self-directing customer

4 ("SDC") or as an exempt customer using natural gas as a

5 feedstock from which other products are made, including,

6 but not limited to, feedstock for a hydrogen plant, on or

7 before December 31, 2017 ~~the 1st day of February, 2010~~.

8 Thereafter, application may be made not less than 6 months

9 before the filing date of the gas utility energy efficiency

10 plan described in subsection (f) of this Section; however,

11 a new customer that commences taking service from a natural

12 gas utility after December 31, 2017 ~~February 1, 2010~~ may

13 apply to become a SDC or exempt customer up to 30 days

14 after beginning service. Customers described in this

15 subsection (m) that were not previously ~~have not already~~

16 ~~been~~ approved by the Department may apply to be designated

17 a self-directing customer or exempt customer, on a form

18 approved by the applicable natural gas utility prior to

19 December 31, 2017 ~~Department, between September 1, 2013 and~~

20 ~~September 30, 2013~~. Customer applications that are

21 approved by the Department under this amendatory Act of the

22 98th General Assembly shall be considered to be a

23 self-directing customer or exempt customer, as applicable,

24 for the current 3-year planning period effective December

25 1, 2013. Such application shall contain the following:

26 (A) the customer's certification that, at the time

SB2217

- 410 -

LRB100 13147 JWD 27539 b

1 of its application, it qualifies to be a SDC or exempt

2 customer described in this subsection (m) of this

3 Section;

4 (B) in the case of a SDC, the customer's

5 certification that it has established or will

6 establish by the beginning of the utility's multi-year

7 planning period commencing subsequent to the

8 application, and will maintain for accounting

9 purposes, an energy efficiency reserve account and

10 that the customer will accrue funds in said account to

11 be held for the purpose of funding, in whole or in

12 part, energy efficiency measures of the customer's

13 choosing, which may include, but are not limited to,

14 projects involving combined heat and power systems

15 that use the same energy source both for the generation

16 of electrical or mechanical power and the production of

17 steam or another form of useful thermal energy or the

18 use of combustible gas produced from biomass, or both;

19 (C) in the case of a SDC, the customer's

20 certification that annual funding levels for the

21 energy efficiency reserve account will be equal to 2%

22 of the customer's cost of natural gas, composed of the

23 customer's commodity cost and the delivery service

24 charges paid to the gas utility, or $150,000, whichever

25 is less;

26 (D) in the case of a SDC, the customer's

SB2217

- 411 -

LRB100 13147 JWD 27539 b

1 certification that the required reserve account

2 balance will be capped at 3 years' worth of accruals

3 and that the customer may, at its option, make further

4 deposits to the account to the extent such deposit

5 would increase the reserve account balance above the

6 designated cap level;

7 (E) in the case of a SDC, the customer's

8 certification that by October 1 of each year, beginning

9 no sooner than October 1, 2012, the customer will

10 report to the applicable natural gas utility

11 ~~Department~~ information, for the 12-month period ending

12 May 31 of the same year, on all deposits and

13 reductions, if any, to the reserve account during the

14 reporting year, and to the extent deposits to the

15 reserve account in any year are in an amount less than

16 $150,000, the basis for such reduced deposits; reserve

17 account balances by month; a description of energy

18 efficiency measures undertaken by the customer and

19 paid for in whole or in part with funds from the

20 reserve account; an estimate of the energy saved, or to

21 be saved, by the measure; and that the report shall

22 include a verification by an officer or plant manager

23 of the customer or by a registered professional

24 engineer or certified energy efficiency trade

25 professional that the funds withdrawn from the reserve

26 account were used for the energy efficiency measures;

SB2217

- 412 -

LRB100 13147 JWD 27539 b

1 (F) in the case of an exempt customer, the

2 customer's certification of the level of gas usage as

3 feedstock in the customer's operation in a typical year

4 and that it will provide information establishing this

5 level, upon request of the applicable natural gas

6 utility ~~Department~~;

7 (G) in the case of either an exempt customer or a

8 SDC, the customer's certification that it has provided

9 the gas utility or utilities serving the customer with

10 a copy of the application as filed with the applicable

11 natural gas utility ~~Department~~;

12 (H) in the case of either an exempt customer or a

13 SDC, certification of the natural gas utility or

14 utilities serving the customer in Illinois including

15 the natural gas utility accounts that are the subject

16 of the application; and

17 (I) in the case of either an exempt customer or a

18 SDC, a verification signed by a plant manager or an

19 authorized corporate officer attesting to the

20 truthfulness and accuracy of the information contained

21 in the application.

22 (2) The applicable natural gas utility ~~Department~~

23 shall review the application to determine that it contains

24 the information described in provisions (A) through (I) of

25 item (1) of this subsection (m), as applicable. The review

26 shall be completed within 30 days after the date the

SB2217

- 413 -

LRB100 13147 JWD 27539 b

1 application is filed with the applicable natural gas

2 utility ~~Department~~. Absent a determination by the

3 applicable natural gas utility ~~Department~~ within the

4 30-day period, the applicant shall be considered to be a

5 SDC or exempt customer, as applicable, for all subsequent

6 multi-year planning periods, as of the date of filing the

7 application described in this subsection (m). If the

8 applicable natural gas utility ~~Department~~ determines that

9 the application does not contain the applicable

10 information described in provisions (A) through (I) of item

11 (1) of this subsection (m), it shall notify the customer,

12 in writing, of its determination that the application does

13 not contain the required information and identify the

14 information that is missing, and the customer shall provide

15 the missing information within 15 working days after the

16 date of receipt of the applicable natural gas utility's

17 ~~Department's~~ notification.

18 (3) The applicable natural gas utility ~~Department~~

19 shall have the right to audit the information provided in

20 the customer's application and annual reports to ensure

21 continued compliance with the requirements of this

22 subsection. Based on the audit, if the applicable natural

23 gas utility ~~Department~~ determines the customer is no longer

24 in compliance with the requirements of items (A) through

25 (I) of item (1) of this subsection (m), as applicable, the

26 applicable natural gas utility ~~Department~~ shall notify the

SB2217

- 414 -

LRB100 13147 JWD 27539 b

1 customer in writing of the noncompliance. The customer

2 shall have 30 days to establish its compliance, and failing

3 to do so, may have its status as a SDC or exempt customer

4 revoked by the applicable natural gas utility ~~Department~~.

5 The applicable natural gas utility ~~Department~~ shall treat

6 all information provided by any customer seeking SDC status

7 or exemption from the provisions of this Section as

8 strictly confidential.

9 (4) Upon request, or on its own motion, the Commission

10 may open an investigation, no more than once every 3 years

11 and not before October 1, 2014, to evaluate the

12 effectiveness of the self-directing program described in

13 this subsection (m).

14 Customers described in this subsection (m) that previously

15 applied to the Department on January 3, 2013, were approved by

16 the Department on February 13, 2013 to be a self-directing

17 customer or exempt customer, and receive natural gas from a

18 utility that provides gas service to at least 500,000 retail

19 customers in Illinois and electric service to at least

20 1,000,000 retail customers in Illinois shall be considered to

21 be a self-directing customer or exempt customer, as applicable,

22 for the current 3-year planning period effective December 1,

23 2013.

24 (n) The applicability of this Section to customers

25 described in subsection (m) of this Section is conditioned on

26 the existence of the SDC program. In no event will any

SB2217

- 415 -

LRB100 13147 JWD 27539 b

1 provision of this Section apply to such customers after January

2 1, 2020.

3 (o) With the exception of the 3-year energy efficiency plan

4 filed by the Department, the natural gas utilities' ~~Utilities'~~

5 3-year energy efficiency plans approved by the Commission on or

6 before the effective date of this amendatory Act of the 99th

7 General Assembly for the period June 1, 2014 through May 31,

8 2017 shall continue to be in force and effect through December

9 31, 2017 so that the energy efficiency programs set forth in

10 those plans continue to be offered during the period June 1,

11 2017 through December 31, 2017. Each utility is authorized to

12 increase, on a pro rata basis, the energy savings goals and

13 budgets approved in its plan to reflect the additional 7 months

14 of the plan's operation. The energy efficiency plan filed by

15 the Department that was approved by the Commission on or before

16 the effective date of this amendatory Act of the 100th General

17 Assembly for the period of June 1, 2014 through May 31, 2017

18 shall expire on May 31, 2017. From June 1, 2017 through

19 December 31, 2017 the natural gas utilities shall be

20 responsible for offering and administering the programs

21 previously offered and administered by the Department.

22 (Source: P.A. 98-90, eff. 7-15-13; 98-225, eff. 8-9-13; 98-604,

23 eff. 12-17-13; 99-906, eff. 6-1-17.)

24 ARTICLE 45. LOCAL GOVERNMENT DISTRIBUTIVE FUND

SB2217

- 416 -

LRB100 13147 JWD 27539 b

1 Section 45-10. The State Revenue Sharing Act is amended by

2 changing Section 1 as follows:

3 (30 ILCS 115/1) (from Ch. 85, par. 611)

4 Sec. 1. Local Government Distributive Fund. Through June

5 30, 1994, as soon as may be after the first day of each month

6 the Department of Revenue shall certify to the Treasurer an

7 amount equal to 1/12 of the net revenue realized from the tax

8 imposed by subsections (a) and (b) of Section 201 of the

9 Illinois Income Tax Act during the preceding month. Beginning

10 July 1, 1994, and continuing through June 30, 1995, as soon as

11 may be after the first day of each month, the Department of

12 Revenue shall certify to the Treasurer an amount equal to 1/11

13 of the net revenue realized from the tax imposed by subsections

14 (a) and (b) of Section 201 of the Illinois Income Tax Act

15 during the preceding month. Beginning July 1, 1995and

16 continuing through June 30, 2017, as soon as may be after the

17 first day of each month, the Department of Revenue shall

18 certify to the Treasurer an amount equal to the amounts

19 calculated pursuant to subsection (b) of Section 901 of the

20 Illinois Income Tax Act based on the net revenue realized from

21 the tax imposed by subsections (a) and (b) of Section 201 of

22 the Illinois Income Tax Act during the preceding month. Net

23 revenue realized for a month shall be defined as the revenue

24 from the tax imposed by subsections (a) and (b) of Section 201

25 of the Illinois Income Tax Act which is deposited in the

SB2217

- 417 -

LRB100 13147 JWD 27539 b

1 General Revenue Fund, the Education Assistance Fund and the

2 Income Tax Surcharge Local Government Distributive Fund during

3 the month minus the amount paid out of the General Revenue Fund

4 in State warrants during that same month as refunds to

5 taxpayers for overpayment of liability under the tax imposed by

6 subsections (a) and (b) of Section 201 of the Illinois Income

7 Tax Act. Upon receipt of such certification, the Treasurer

8 shall transfer from the General Revenue Fund to a special fund

9 in the State treasury, to be known as the "Local Government

10 Distributive Fund", the amount shown on such certification.

11 Beginning on the effective date of this amendatory Act of

12 the 98th General Assembly, the Comptroller shall perform the

13 transfers required by this Section no later than 60 days after

14 he or she receives the certification from the Treasurer.

15 All amounts paid into the Local Government Distributive

16 Fund in accordance with this Section and allocated pursuant to

17 this Act are appropriated on a continuing basis.

18 (Source: P.A. 98-1052, eff. 8-26-14.)

19 ARTICLE 50. TAX COMPLIANCE AND ADMINISTRATION FUND

20 Section 50-5. The Department of Revenue Law of the Civil

21 Administrative Code of Illinois is amended by changing Section

22 2505-190 as follows:

23 (20 ILCS 2505/2505-190) (was 20 ILCS 2505/39c-4)

SB2217

- 418 -

LRB100 13147 JWD 27539 b

1 Sec. 2505-190. Tax Compliance and Administration Fund.

2 (a) Amounts deposited into the Tax Compliance and

3 Administration Fund, a special fund in the State treasury that

4 is hereby created, must be appropriated to the Department to

5 reimburse the Department for its costs of collecting,

6 administering, and enforcing the tax laws that provide for

7 deposits into the Fund. Moneys in the Fund shall consist of

8 deposits provided for in tax laws, reimbursements, or other

9 payments received from units of local government for

10 administering a local tax or fee on behalf of the unit of local

11 government in accordance with the Local Tax Collection Act, or

12 other payments designated for deposit into the Fund.

13 (b) As soon as possible after July 1, 2015, and as soon as

14 possible after each July 1 thereafter through July 1, 2016, the

15 Director of the Department of Revenue shall certify the balance

16 in the Tax Compliance and Administration Fund as of July 1,

17 less any amounts obligated, and the State Comptroller shall

18 order transferred and the State Treasurer shall transfer from

19 the Tax Compliance and Administration Fund to the General

20 Revenue Fund the amount certified that exceeds $2,500,000.

21 (Source: P.A. 98-1098, eff. 8-26-14; 99-517, eff. 6-30-16.)

22 Section 50-10. The State Finance Act is amended by changing

23 Section 6z-20 as follows:

24 (30 ILCS 105/6z-20) (from Ch. 127, par. 142z-20)

SB2217

- 419 -

LRB100 13147 JWD 27539 b

1 Sec. 6z-20. County and Mass Transit District Fund. Of the

2 money received from the 6.25% general rate (and, beginning July

3 1, 2000 and through December 31, 2000, the 1.25% rate on motor

4 fuel and gasohol, and beginning on August 6, 2010 through

5 August 15, 2010, the 1.25% rate on sales tax holiday items) on

6 sales subject to taxation under the Retailers' Occupation Tax

7 Act and Service Occupation Tax Act and paid into the County and

8 Mass Transit District Fund, distribution to the Regional

9 Transportation Authority tax fund, created pursuant to Section

10 4.03 of the Regional Transportation Authority Act, for deposit

11 therein shall be made based upon the retail sales occurring in

12 a county having more than 3,000,000 inhabitants. The remainder

13 shall be distributed to each county having 3,000,000 or fewer

14 inhabitants based upon the retail sales occurring in each such

15 county.

16 For the purpose of determining allocation to the local

17 government unit, a retail sale by a producer of coal or other

18 mineral mined in Illinois is a sale at retail at the place

19 where the coal or other mineral mined in Illinois is extracted

20 from the earth. This paragraph does not apply to coal or other

21 mineral when it is delivered or shipped by the seller to the

22 purchaser at a point outside Illinois so that the sale is

23 exempt under the United States Constitution as a sale in

24 interstate or foreign commerce.

25 Of the money received from the 6.25% general use tax rate

26 on tangible personal property which is purchased outside

SB2217

- 420 -

LRB100 13147 JWD 27539 b

1 Illinois at retail from a retailer and which is titled or

2 registered by any agency of this State's government and paid

3 into the County and Mass Transit District Fund, the amount for

4 which Illinois addresses for titling or registration purposes

5 are given as being in each county having more than 3,000,000

6 inhabitants shall be distributed into the Regional

7 Transportation Authority tax fund, created pursuant to Section

8 4.03 of the Regional Transportation Authority Act. The

9 remainder of the money paid from such sales shall be

10 distributed to each county based on sales for which Illinois

11 addresses for titling or registration purposes are given as

12 being located in the county. Any money paid into the Regional

13 Transportation Authority Occupation and Use Tax Replacement

14 Fund from the County and Mass Transit District Fund prior to

15 January 14, 1991, which has not been paid to the Authority

16 prior to that date, shall be transferred to the Regional

17 Transportation Authority tax fund.

18 Whenever the Department determines that a refund of money

19 paid into the County and Mass Transit District Fund should be

20 made to a claimant instead of issuing a credit memorandum, the

21 Department shall notify the State Comptroller, who shall cause

22 the order to be drawn for the amount specified, and to the

23 person named, in such notification from the Department. Such

24 refund shall be paid by the State Treasurer out of the County

25 and Mass Transit District Fund.

26 As soon as possible after the first day of each month,

SB2217

- 421 -

LRB100 13147 JWD 27539 b

1 beginning January 1, 2011, upon certification of the Department

2 of Revenue, the Comptroller shall order transferred, and the

3 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

4 local sales tax increment, as defined in the Innovation

5 Development and Economy Act, collected during the second

6 preceding calendar month for sales within a STAR bond district

7 and deposited into the County and Mass Transit District Fund,

8 less 3% of that amount, which shall be transferred into the Tax

9 Compliance and Administration Fund and shall be used by the

10 Department, subject to appropriation, to cover the costs of the

11 Department in administering the Innovation Development and

12 Economy Act.

13 After the monthly transfer to the STAR Bonds Revenue Fund,

14 on or before the 25th day of each calendar month, the

15 Department shall prepare and certify to the Comptroller the

16 disbursement of stated sums of money to the Regional

17 Transportation Authority and to named counties, the counties to

18 be those entitled to distribution, as hereinabove provided, of

19 taxes or penalties paid to the Department during the second

20 preceding calendar month. The amount to be paid to the Regional

21 Transportation Authority and each county having 3,000,000 or

22 fewer inhabitants shall be the amount (not including credit

23 memoranda) collected during the second preceding calendar

24 month by the Department and paid into the County and Mass

25 Transit District Fund, plus an amount the Department determines

26 is necessary to offset any amounts which were erroneously paid

SB2217

- 422 -

LRB100 13147 JWD 27539 b

1 to a different taxing body, and not including an amount equal

2 to the amount of refunds made during the second preceding

3 calendar month by the Department, and not including any amount

4 which the Department determines is necessary to offset any

5 amounts which were payable to a different taxing body but were

6 erroneously paid to the Regional Transportation Authority or

7 county, and not including any amounts that are transferred to

8 the STAR Bonds Revenue Fund, less 2% of the amount to be paid

9 to the Regional Transportation Authority, which shall be

10 transferred into the Tax Compliance and Administration Fund.

11 The Department, at the time of each monthly disbursement to the

12 Regional Transportation Authority, shall prepare and certify

13 to the State Comptroller the amount to be transferred into the

14 Tax Compliance and Administration Fund under this Section.

15 Within 10 days after receipt, by the Comptroller, of the

16 disbursement certification to the Regional Transportation

17 Authority, ~~and~~ counties, and the Tax Compliance and

18 Administration Fund ~~,~~provided for in this Section to be given

19 to the Comptroller by the Department, the Comptroller shall

20 cause the orders to be drawn for the respective amounts in

21 accordance with the directions contained in such

22 certification.

23 When certifying the amount of a monthly disbursement to the

24 Regional Transportation Authority or to a county under this

25 Section, the Department shall increase or decrease that amount

26 by an amount necessary to offset any misallocation of previous

SB2217

- 423 -

LRB100 13147 JWD 27539 b

1 disbursements. The offset amount shall be the amount

2 erroneously disbursed within the 6 months preceding the time a

3 misallocation is discovered.

4 The provisions directing the distributions from the

5 special fund in the State Treasury provided for in this Section

6 and from the Regional Transportation Authority tax fund created

7 by Section 4.03 of the Regional Transportation Authority Act

8 shall constitute an irrevocable and continuing appropriation

9 of all amounts as provided herein. The State Treasurer and

10 State Comptroller are hereby authorized to make distributions

11 as provided in this Section.

12 In construing any development, redevelopment, annexation,

13 preannexation or other lawful agreement in effect prior to

14 September 1, 1990, which describes or refers to receipts from a

15 county or municipal retailers' occupation tax, use tax or

16 service occupation tax which now cannot be imposed, such

17 description or reference shall be deemed to include the

18 replacement revenue for such abolished taxes, distributed from

19 the County and Mass Transit District Fund or Local Government

20 Distributive Fund, as the case may be.

21 (Source: P.A. 96-939, eff. 6-24-10; 96-1012, eff. 7-7-10;

22 97-333, eff. 8-12-11.)

23 Section 50-15. The Counties Code is amended by changing

24 Sections 5-1006, 5-1006.5, and 5-1007 as follows:

SB2217

- 424 -

LRB100 13147 JWD 27539 b

1 (55 ILCS 5/5-1006) (from Ch. 34, par. 5-1006)

2 Sec. 5-1006. Home Rule County Retailers' Occupation Tax

3 Law. Any county that is a home rule unit may impose a tax upon

4 all persons engaged in the business of selling tangible

5 personal property, other than an item of tangible personal

6 property titled or registered with an agency of this State's

7 government, at retail in the county on the gross receipts from

8 such sales made in the course of their business. If imposed,

9 this tax shall only be imposed in 1/4% increments. On and after

10 September 1, 1991, this additional tax may not be imposed on

11 the sales of food for human consumption which is to be consumed

12 off the premises where it is sold (other than alcoholic

13 beverages, soft drinks and food which has been prepared for

14 immediate consumption) and prescription and nonprescription

15 medicines, drugs, medical appliances and insulin, urine

16 testing materials, syringes and needles used by diabetics. The

17 tax imposed by a home rule county pursuant to this Section and

18 all civil penalties that may be assessed as an incident thereof

19 shall be collected and enforced by the State Department of

20 Revenue. The certificate of registration that is issued by the

21 Department to a retailer under the Retailers' Occupation Tax

22 Act shall permit the retailer to engage in a business that is

23 taxable under any ordinance or resolution enacted pursuant to

24 this Section without registering separately with the

25 Department under such ordinance or resolution or under this

26 Section. The Department shall have full power to administer and

SB2217

- 425 -

LRB100 13147 JWD 27539 b

1 enforce this Section; to collect all taxes and penalties due

2 hereunder; to dispose of taxes and penalties so collected in

3 the manner hereinafter provided; and to determine all rights to

4 credit memoranda arising on account of the erroneous payment of

5 tax or penalty hereunder. In the administration of, and

6 compliance with, this Section, the Department and persons who

7 are subject to this Section shall have the same rights,

8 remedies, privileges, immunities, powers and duties, and be

9 subject to the same conditions, restrictions, limitations,

10 penalties and definitions of terms, and employ the same modes

11 of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,

12 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2 through 2-65 (in respect to all

13 provisions therein other than the State rate of tax), 4, 5, 5a,

14 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,

15 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act

16 and Section 3-7 of the Uniform Penalty and Interest Act, as

17 fully as if those provisions were set forth herein.

18 No tax may be imposed by a home rule county pursuant to

19 this Section unless the county also imposes a tax at the same

20 rate pursuant to Section 5-1007.

21 Persons subject to any tax imposed pursuant to the

22 authority granted in this Section may reimburse themselves for

23 their seller's tax liability hereunder by separately stating

24 such tax as an additional charge, which charge may be stated in

25 combination, in a single amount, with State tax which sellers

26 are required to collect under the Use Tax Act, pursuant to such

SB2217

- 426 -

LRB100 13147 JWD 27539 b

1 bracket schedules as the Department may prescribe.

2 Whenever the Department determines that a refund should be

3 made under this Section to a claimant instead of issuing a

4 credit memorandum, the Department shall notify the State

5 Comptroller, who shall cause the order to be drawn for the

6 amount specified and to the person named in the notification

7 from the Department. The refund shall be paid by the State

8 Treasurer out of the home rule county retailers' occupation tax

9 fund.

10 The Department shall forthwith pay over to the State

11 Treasurer, ex officio, as trustee, all taxes and penalties

12 collected hereunder.

13 As soon as possible after the first day of each month,

14 beginning January 1, 2011, upon certification of the Department

15 of Revenue, the Comptroller shall order transferred, and the

16 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

17 local sales tax increment, as defined in the Innovation

18 Development and Economy Act, collected under this Section

19 during the second preceding calendar month for sales within a

20 STAR bond district.

21 After the monthly transfer to the STAR Bonds Revenue Fund,

22 on or before the 25th day of each calendar month, the

23 Department shall prepare and certify to the Comptroller the

24 disbursement of stated sums of money to named counties, the

25 counties to be those from which retailers have paid taxes or

26 penalties hereunder to the Department during the second

SB2217

- 427 -

LRB100 13147 JWD 27539 b

1 preceding calendar month. The amount to be paid to each county

2 shall be the amount (not including credit memoranda) collected

3 hereunder during the second preceding calendar month by the

4 Department plus an amount the Department determines is

5 necessary to offset any amounts that were erroneously paid to a

6 different taxing body, and not including an amount equal to the

7 amount of refunds made during the second preceding calendar

8 month by the Department on behalf of such county, and not

9 including any amount which the Department determines is

10 necessary to offset any amounts which were payable to a

11 different taxing body but were erroneously paid to the county,

12 and not including any amounts that are transferred to the STAR

13 Bonds Revenue Fund, less 2% of the remainder, which the

14 Department shall transfer into the Tax Compliance and

15 Administration Fund. The Department, at the time of each

16 monthly disbursement to the counties, shall prepare and certify

17 to the State Comptroller the amount to be transferred into the

18 Tax Compliance and Administration Fund under this Section.

19 Within 10 days after receipt, by the Comptroller, of the

20 disbursement certification to the counties and the Tax

21 Compliance and Administration Fundprovided for in this Section

22 to be given to the Comptroller by the Department, the

23 Comptroller shall cause the orders to be drawn for the

24 respective amounts in accordance with the directions contained

25 in the certification.

26 In addition to the disbursement required by the preceding

SB2217

- 428 -

LRB100 13147 JWD 27539 b

1 paragraph, an allocation shall be made in March of each year to

2 each county that received more than $500,000 in disbursements

3 under the preceding paragraph in the preceding calendar year.

4 The allocation shall be in an amount equal to the average

5 monthly distribution made to each such county under the

6 preceding paragraph during the preceding calendar year

7 (excluding the 2 months of highest receipts). The distribution

8 made in March of each year subsequent to the year in which an

9 allocation was made pursuant to this paragraph and the

10 preceding paragraph shall be reduced by the amount allocated

11 and disbursed under this paragraph in the preceding calendar

12 year. The Department shall prepare and certify to the

13 Comptroller for disbursement the allocations made in

14 accordance with this paragraph.

15 For the purpose of determining the local governmental unit

16 whose tax is applicable, a retail sale by a producer of coal or

17 other mineral mined in Illinois is a sale at retail at the

18 place where the coal or other mineral mined in Illinois is

19 extracted from the earth. This paragraph does not apply to coal

20 or other mineral when it is delivered or shipped by the seller

21 to the purchaser at a point outside Illinois so that the sale

22 is exempt under the United States Constitution as a sale in

23 interstate or foreign commerce.

24 Nothing in this Section shall be construed to authorize a

25 county to impose a tax upon the privilege of engaging in any

26 business which under the Constitution of the United States may

SB2217

- 429 -

LRB100 13147 JWD 27539 b

1 not be made the subject of taxation by this State.

2 An ordinance or resolution imposing or discontinuing a tax

3 hereunder or effecting a change in the rate thereof shall be

4 adopted and a certified copy thereof filed with the Department

5 on or before the first day of June, whereupon the Department

6 shall proceed to administer and enforce this Section as of the

7 first day of September next following such adoption and filing.

8 Beginning January 1, 1992, an ordinance or resolution imposing

9 or discontinuing the tax hereunder or effecting a change in the

10 rate thereof shall be adopted and a certified copy thereof

11 filed with the Department on or before the first day of July,

12 whereupon the Department shall proceed to administer and

13 enforce this Section as of the first day of October next

14 following such adoption and filing. Beginning January 1, 1993,

15 an ordinance or resolution imposing or discontinuing the tax

16 hereunder or effecting a change in the rate thereof shall be

17 adopted and a certified copy thereof filed with the Department

18 on or before the first day of October, whereupon the Department

19 shall proceed to administer and enforce this Section as of the

20 first day of January next following such adoption and filing.

21 Beginning April 1, 1998, an ordinance or resolution imposing or

22 discontinuing the tax hereunder or effecting a change in the

23 rate thereof shall either (i) be adopted and a certified copy

24 thereof filed with the Department on or before the first day of

25 April, whereupon the Department shall proceed to administer and

26 enforce this Section as of the first day of July next following

SB2217

- 430 -

LRB100 13147 JWD 27539 b

1 the adoption and filing; or (ii) be adopted and a certified

2 copy thereof filed with the Department on or before the first

3 day of October, whereupon the Department shall proceed to

4 administer and enforce this Section as of the first day of

5 January next following the adoption and filing.

6 When certifying the amount of a monthly disbursement to a

7 county under this Section, the Department shall increase or

8 decrease such amount by an amount necessary to offset any

9 misallocation of previous disbursements. The offset amount

10 shall be the amount erroneously disbursed within the previous 6

11 months from the time a misallocation is discovered.

12 This Section shall be known and may be cited as the Home

13 Rule County Retailers' Occupation Tax Law.

14 (Source: P.A. 99-217, eff. 7-31-15.)

15 (55 ILCS 5/5-1006.5)

16 Sec. 5-1006.5. Special County Retailers' Occupation Tax

17 For Public Safety, Public Facilities, or Transportation.

18 (a) The county board of any county may impose a tax upon

19 all persons engaged in the business of selling tangible

20 personal property, other than personal property titled or

21 registered with an agency of this State's government, at retail

22 in the county on the gross receipts from the sales made in the

23 course of business to provide revenue to be used exclusively

24 for public safety, public facility, or transportation purposes

25 in that county, if a proposition for the tax has been submitted

SB2217

- 431 -

LRB100 13147 JWD 27539 b

1 to the electors of that county and approved by a majority of

2 those voting on the question. If imposed, this tax shall be

3 imposed only in one-quarter percent increments. By resolution,

4 the county board may order the proposition to be submitted at

5 any election. If the tax is imposed for transportation purposes

6 for expenditures for public highways or as authorized under the

7 Illinois Highway Code, the county board must publish notice of

8 the existence of its long-range highway transportation plan as

9 required or described in Section 5-301 of the Illinois Highway

10 Code and must make the plan publicly available prior to

11 approval of the ordinance or resolution imposing the tax. If

12 the tax is imposed for transportation purposes for expenditures

13 for passenger rail transportation, the county board must

14 publish notice of the existence of its long-range passenger

15 rail transportation plan and must make the plan publicly

16 available prior to approval of the ordinance or resolution

17 imposing the tax.

18 If a tax is imposed for public facilities purposes, then

19 the name of the project may be included in the proposition at

20 the discretion of the county board as determined in the

21 enabling resolution. For example, the "XXX Nursing Home" or the

22 "YYY Museum".

23 The county clerk shall certify the question to the proper

24 election authority, who shall submit the proposition at an

25 election in accordance with the general election law.

26 (1) The proposition for public safety purposes shall be

SB2217

- 432 -

LRB100 13147 JWD 27539 b

1 in substantially the following form:

2 "To pay for public safety purposes, shall (name of

3 county) be authorized to impose an increase on its share of

4 local sales taxes by (insert rate)?"

5 As additional information on the ballot below the

6 question shall appear the following:

7 "This would mean that a consumer would pay an

8 additional (insert amount) in sales tax for every $100 of

9 tangible personal property bought at retail."

10 The county board may also opt to establish a sunset

11 provision at which time the additional sales tax would

12 cease being collected, if not terminated earlier by a vote

13 of the county board. If the county board votes to include a

14 sunset provision, the proposition for public safety

15 purposes shall be in substantially the following form:

16 "To pay for public safety purposes, shall (name of

17 county) be authorized to impose an increase on its share of

18 local sales taxes by (insert rate) for a period not to

19 exceed (insert number of years)?"

20 As additional information on the ballot below the

21 question shall appear the following:

22 "This would mean that a consumer would pay an

23 additional (insert amount) in sales tax for every $100 of

24 tangible personal property bought at retail. If imposed,

25 the additional tax would cease being collected at the end

26 of (insert number of years), if not terminated earlier by a

SB2217

- 433 -

LRB100 13147 JWD 27539 b

1 vote of the county board."

2 For the purposes of the paragraph, "public safety

3 purposes" means crime prevention, detention, fire

4 fighting, police, medical, ambulance, or other emergency

5 services.

6 Votes shall be recorded as "Yes" or "No".

7 Beginning on the January 1 or July 1, whichever is

8 first, that occurs not less than 30 days after May 31, 2015

9 (the effective date of Public Act 99-4), Adams County may

10 impose a public safety retailers' occupation tax and

11 service occupation tax at the rate of 0.25%, as provided in

12 the referendum approved by the voters on April 7, 2015,

13 notwithstanding the omission of the additional information

14 that is otherwise required to be printed on the ballot

15 below the question pursuant to this item (1).

16 (2) The proposition for transportation purposes shall

17 be in substantially the following form:

18 "To pay for improvements to roads and other

19 transportation purposes, shall (name of county) be

20 authorized to impose an increase on its share of local

21 sales taxes by (insert rate)?"

22 As additional information on the ballot below the

23 question shall appear the following:

24 "This would mean that a consumer would pay an

25 additional (insert amount) in sales tax for every $100 of

26 tangible personal property bought at retail."

SB2217

- 434 -

LRB100 13147 JWD 27539 b

1 The county board may also opt to establish a sunset

2 provision at which time the additional sales tax would

3 cease being collected, if not terminated earlier by a vote

4 of the county board. If the county board votes to include a

5 sunset provision, the proposition for transportation

6 purposes shall be in substantially the following form:

7 "To pay for road improvements and other transportation

8 purposes, shall (name of county) be authorized to impose an

9 increase on its share of local sales taxes by (insert rate)

10 for a period not to exceed (insert number of years)?"

11 As additional information on the ballot below the

12 question shall appear the following:

13 "This would mean that a consumer would pay an

14 additional (insert amount) in sales tax for every $100 of

15 tangible personal property bought at retail. If imposed,

16 the additional tax would cease being collected at the end

17 of (insert number of years), if not terminated earlier by a

18 vote of the county board."

19 For the purposes of this paragraph, transportation

20 purposes means construction, maintenance, operation, and

21 improvement of public highways, any other purpose for which

22 a county may expend funds under the Illinois Highway Code,

23 and passenger rail transportation.

24 The votes shall be recorded as "Yes" or "No".

25 (3) The proposition for public facilities purposes

26 shall be in substantially the following form:

SB2217

- 435 -

LRB100 13147 JWD 27539 b

1 "To pay for public facilities purposes, shall (name of

2 county) be authorized to impose an increase on its share of

3 local sales taxes by (insert rate)?"

4 As additional information on the ballot below the

5 question shall appear the following:

6 "This would mean that a consumer would pay an

7 additional (insert amount) in sales tax for every $100 of

8 tangible personal property bought at retail."

9 The county board may also opt to establish a sunset

10 provision at which time the additional sales tax would

11 cease being collected, if not terminated earlier by a vote

12 of the county board. If the county board votes to include a

13 sunset provision, the proposition for public facilities

14 purposes shall be in substantially the following form:

15 "To pay for public facilities purposes, shall (name of

16 county) be authorized to impose an increase on its share of

17 local sales taxes by (insert rate) for a period not to

18 exceed (insert number of years)?"

19 As additional information on the ballot below the

20 question shall appear the following:

21 "This would mean that a consumer would pay an

22 additional (insert amount) in sales tax for every $100 of

23 tangible personal property bought at retail. If imposed,

24 the additional tax would cease being collected at the end

25 of (insert number of years), if not terminated earlier by a

26 vote of the county board."

SB2217

- 436 -

LRB100 13147 JWD 27539 b

1 For purposes of this Section, "public facilities

2 purposes" means the acquisition, development,

3 construction, reconstruction, rehabilitation, improvement,

4 financing, architectural planning, and installation of

5 capital facilities consisting of buildings, structures,

6 and durable equipment and for the acquisition and

7 improvement of real property and interest in real property

8 required, or expected to be required, in connection with

9 the public facilities, for use by the county for the

10 furnishing of governmental services to its citizens,

11 including but not limited to museums and nursing homes.

12 The votes shall be recorded as "Yes" or "No".

13 If a majority of the electors voting on the proposition

14 vote in favor of it, the county may impose the tax. A county

15 may not submit more than one proposition authorized by this

16 Section to the electors at any one time.

17 This additional tax may not be imposed on the sales of food

18 for human consumption that is to be consumed off the premises

19 where it is sold (other than alcoholic beverages, soft drinks,

20 and food which has been prepared for immediate consumption) and

21 prescription and non-prescription medicines, drugs, medical

22 appliances and insulin, urine testing materials, syringes, and

23 needles used by diabetics. The tax imposed by a county under

24 this Section and all civil penalties that may be assessed as an

25 incident of the tax shall be collected and enforced by the

26 Illinois Department of Revenue and deposited into a special

SB2217

- 437 -

LRB100 13147 JWD 27539 b

1 fund created for that purpose. The certificate of registration

2 that is issued by the Department to a retailer under the

3 Retailers' Occupation Tax Act shall permit the retailer to

4 engage in a business that is taxable without registering

5 separately with the Department under an ordinance or resolution

6 under this Section. The Department has full power to administer

7 and enforce this Section, to collect all taxes and penalties

8 due under this Section, to dispose of taxes and penalties so

9 collected in the manner provided in this Section, and to

10 determine all rights to credit memoranda arising on account of

11 the erroneous payment of a tax or penalty under this Section.

12 In the administration of and compliance with this Section, the

13 Department and persons who are subject to this Section shall

14 (i) have the same rights, remedies, privileges, immunities,

15 powers, and duties, (ii) be subject to the same conditions,

16 restrictions, limitations, penalties, and definitions of

17 terms, and (iii) employ the same modes of procedure as are

18 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,

19 1n, 2 through 2-70 (in respect to all provisions contained in

20 those Sections other than the State rate of tax), 2a, 2b, 2c, 3

21 (except provisions relating to transaction returns and quarter

22 monthly payments), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i,

23 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13

24 of the Retailers' Occupation Tax Act and Section 3-7 of the

25 Uniform Penalty and Interest Act as if those provisions were

26 set forth in this Section.

SB2217

- 438 -

LRB100 13147 JWD 27539 b

1 Persons subject to any tax imposed under the authority

2 granted in this Section may reimburse themselves for their

3 sellers' tax liability by separately stating the tax as an

4 additional charge, which charge may be stated in combination,

5 in a single amount, with State tax which sellers are required

6 to collect under the Use Tax Act, pursuant to such bracketed

7 schedules as the Department may prescribe.

8 Whenever the Department determines that a refund should be

9 made under this Section to a claimant instead of issuing a

10 credit memorandum, the Department shall notify the State

11 Comptroller, who shall cause the order to be drawn for the

12 amount specified and to the person named in the notification

13 from the Department. The refund shall be paid by the State

14 Treasurer out of the County Public Safety or Transportation

15 Retailers' Occupation Tax Fund.

16 (b) If a tax has been imposed under subsection (a), a

17 service occupation tax shall also be imposed at the same rate

18 upon all persons engaged, in the county, in the business of

19 making sales of service, who, as an incident to making those

20 sales of service, transfer tangible personal property within

21 the county as an incident to a sale of service. This tax may

22 not be imposed on sales of food for human consumption that is

23 to be consumed off the premises where it is sold (other than

24 alcoholic beverages, soft drinks, and food prepared for

25 immediate consumption) and prescription and non-prescription

26 medicines, drugs, medical appliances and insulin, urine

SB2217

- 439 -

LRB100 13147 JWD 27539 b

1 testing materials, syringes, and needles used by diabetics. The

2 tax imposed under this subsection and all civil penalties that

3 may be assessed as an incident thereof shall be collected and

4 enforced by the Department of Revenue. The Department has full

5 power to administer and enforce this subsection; to collect all

6 taxes and penalties due hereunder; to dispose of taxes and

7 penalties so collected in the manner hereinafter provided; and

8 to determine all rights to credit memoranda arising on account

9 of the erroneous payment of tax or penalty hereunder. In the

10 administration of, and compliance with this subsection, the

11 Department and persons who are subject to this paragraph shall

12 (i) have the same rights, remedies, privileges, immunities,

13 powers, and duties, (ii) be subject to the same conditions,

14 restrictions, limitations, penalties, exclusions, exemptions,

15 and definitions of terms, and (iii) employ the same modes of

16 procedure as are prescribed in Sections 2 (except that the

17 reference to State in the definition of supplier maintaining a

18 place of business in this State shall mean the county), 2a, 2b,

19 2c, 3 through 3-50 (in respect to all provisions therein other

20 than the State rate of tax), 4 (except that the reference to

21 the State shall be to the county), 5, 7, 8 (except that the

22 jurisdiction to which the tax shall be a debt to the extent

23 indicated in that Section 8 shall be the county), 9 (except as

24 to the disposition of taxes and penalties collected), 10, 11,

25 12 (except the reference therein to Section 2b of the

26 Retailers' Occupation Tax Act), 13 (except that any reference

SB2217

- 440 -

LRB100 13147 JWD 27539 b

1 to the State shall mean the county), Section 15, 16, 17, 18, 19

2 and 20 of the Service Occupation Tax Act and Section 3-7 of the

3 Uniform Penalty and Interest Act, as fully as if those

4 provisions were set forth herein.

5 Persons subject to any tax imposed under the authority

6 granted in this subsection may reimburse themselves for their

7 serviceman's tax liability by separately stating the tax as an

8 additional charge, which charge may be stated in combination,

9 in a single amount, with State tax that servicemen are

10 authorized to collect under the Service Use Tax Act, in

11 accordance with such bracket schedules as the Department may

12 prescribe.

13 Whenever the Department determines that a refund should be

14 made under this subsection to a claimant instead of issuing a

15 credit memorandum, the Department shall notify the State

16 Comptroller, who shall cause the warrant to be drawn for the

17 amount specified, and to the person named, in the notification

18 from the Department. The refund shall be paid by the State

19 Treasurer out of the County Public Safety or Transportation

20 Retailers' Occupation Fund.

21 Nothing in this subsection shall be construed to authorize

22 the county to impose a tax upon the privilege of engaging in

23 any business which under the Constitution of the United States

24 may not be made the subject of taxation by the State.

25 (c) The Department shall immediately pay over to the State

26 Treasurer, ex officio, as trustee, all taxes and penalties

SB2217

- 441 -

LRB100 13147 JWD 27539 b

1 collected under this Section to be deposited into the County

2 Public Safety or Transportation Retailers' Occupation Tax

3 Fund, which shall be an unappropriated trust fund held outside

4 of the State treasury.

5 As soon as possible after the first day of each month,

6 beginning January 1, 2011, upon certification of the Department

7 of Revenue, the Comptroller shall order transferred, and the

8 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

9 local sales tax increment, as defined in the Innovation

10 Development and Economy Act, collected under this Section

11 during the second preceding calendar month for sales within a

12 STAR bond district.

13 After the monthly transfer to the STAR Bonds Revenue Fund,

14 on or before the 25th day of each calendar month, the

15 Department shall prepare and certify to the Comptroller the

16 disbursement of stated sums of money to the counties from which

17 retailers have paid taxes or penalties to the Department during

18 the second preceding calendar month. The amount to be paid to

19 each county, and deposited by the county into its special fund

20 created for the purposes of this Section, shall be the amount

21 (not including credit memoranda) collected under this Section

22 during the second preceding calendar month by the Department

23 plus an amount the Department determines is necessary to offset

24 any amounts that were erroneously paid to a different taxing

25 body, and not including (i) an amount equal to the amount of

26 refunds made during the second preceding calendar month by the

SB2217

- 442 -

LRB100 13147 JWD 27539 b

1 Department on behalf of the county, (ii) any amount that the

2 Department determines is necessary to offset any amounts that

3 were payable to a different taxing body but were erroneously

4 paid to the county, ~~and~~ (iii) any amounts that are transferred

5 to the STAR Bonds Revenue Fund, and (iv) 2% of the remainder,

6 which shall be transferred into the Tax Compliance and

7 Administration Fund. The Department, at the time of each

8 monthly disbursement to the counties, shall prepare and certify

9 to the State Comptroller the amount to be transferred into the

10 Tax Compliance and Administration Fund under this subsection.

11 Within 10 days after receipt by the Comptroller of the

12 disbursement certification to the counties and the Tax

13 Compliance and Administration Fundprovided for in this Section

14 to be given to the Comptroller by the Department, the

15 Comptroller shall cause the orders to be drawn for the

16 respective amounts in accordance with directions contained in

17 the certification.

18 In addition to the disbursement required by the preceding

19 paragraph, an allocation shall be made in March of each year to

20 each county that received more than $500,000 in disbursements

21 under the preceding paragraph in the preceding calendar year.

22 The allocation shall be in an amount equal to the average

23 monthly distribution made to each such county under the

24 preceding paragraph during the preceding calendar year

25 (excluding the 2 months of highest receipts). The distribution

26 made in March of each year subsequent to the year in which an

SB2217

- 443 -

LRB100 13147 JWD 27539 b

1 allocation was made pursuant to this paragraph and the

2 preceding paragraph shall be reduced by the amount allocated

3 and disbursed under this paragraph in the preceding calendar

4 year. The Department shall prepare and certify to the

5 Comptroller for disbursement the allocations made in

6 accordance with this paragraph.

7 A county may direct, by ordinance, that all or a portion of

8 the taxes and penalties collected under the Special County

9 Retailers' Occupation Tax For Public Safety or Transportation

10 be deposited into the Transportation Development Partnership

11 Trust Fund.

12 (d) For the purpose of determining the local governmental

13 unit whose tax is applicable, a retail sale by a producer of

14 coal or another mineral mined in Illinois is a sale at retail

15 at the place where the coal or other mineral mined in Illinois

16 is extracted from the earth. This paragraph does not apply to

17 coal or another mineral when it is delivered or shipped by the

18 seller to the purchaser at a point outside Illinois so that the

19 sale is exempt under the United States Constitution as a sale

20 in interstate or foreign commerce.

21 (e) Nothing in this Section shall be construed to authorize

22 a county to impose a tax upon the privilege of engaging in any

23 business that under the Constitution of the United States may

24 not be made the subject of taxation by this State.

25 (e-5) If a county imposes a tax under this Section, the

26 county board may, by ordinance, discontinue or lower the rate

SB2217

- 444 -

LRB100 13147 JWD 27539 b

1 of the tax. If the county board lowers the tax rate or

2 discontinues the tax, a referendum must be held in accordance

3 with subsection (a) of this Section in order to increase the

4 rate of the tax or to reimpose the discontinued tax.

5 (f) Beginning April 1, 1998 and through December 31, 2013,

6 the results of any election authorizing a proposition to impose

7 a tax under this Section or effecting a change in the rate of

8 tax, or any ordinance lowering the rate or discontinuing the

9 tax, shall be certified by the county clerk and filed with the

10 Illinois Department of Revenue either (i) on or before the

11 first day of April, whereupon the Department shall proceed to

12 administer and enforce the tax as of the first day of July next

13 following the filing; or (ii) on or before the first day of

14 October, whereupon the Department shall proceed to administer

15 and enforce the tax as of the first day of January next

16 following the filing.

17 Beginning January 1, 2014, the results of any election

18 authorizing a proposition to impose a tax under this Section or

19 effecting an increase in the rate of tax, along with the

20 ordinance adopted to impose the tax or increase the rate of the

21 tax, or any ordinance adopted to lower the rate or discontinue

22 the tax, shall be certified by the county clerk and filed with

23 the Illinois Department of Revenue either (i) on or before the

24 first day of May, whereupon the Department shall proceed to

25 administer and enforce the tax as of the first day of July next

26 following the adoption and filing; or (ii) on or before the

SB2217

- 445 -

LRB100 13147 JWD 27539 b

1 first day of October, whereupon the Department shall proceed to

2 administer and enforce the tax as of the first day of January

3 next following the adoption and filing.

4 (g) When certifying the amount of a monthly disbursement to

5 a county under this Section, the Department shall increase or

6 decrease the amounts by an amount necessary to offset any

7 miscalculation of previous disbursements. The offset amount

8 shall be the amount erroneously disbursed within the previous 6

9 months from the time a miscalculation is discovered.

10 (h) This Section may be cited as the "Special County

11 Occupation Tax For Public Safety, Public Facilities, or

12 Transportation Law".

13 (i) For purposes of this Section, "public safety" includes,

14 but is not limited to, crime prevention, detention, fire

15 fighting, police, medical, ambulance, or other emergency

16 services. The county may share tax proceeds received under this

17 Section for public safety purposes, including proceeds

18 received before August 4, 2009 (the effective date of Public

19 Act 96-124), with any fire protection district located in the

20 county. For the purposes of this Section, "transportation"

21 includes, but is not limited to, the construction, maintenance,

22 operation, and improvement of public highways, any other

23 purpose for which a county may expend funds under the Illinois

24 Highway Code, and passenger rail transportation. For the

25 purposes of this Section, "public facilities purposes"

26 includes, but is not limited to, the acquisition, development,

SB2217

- 446 -

LRB100 13147 JWD 27539 b

1 construction, reconstruction, rehabilitation, improvement,

2 financing, architectural planning, and installation of capital

3 facilities consisting of buildings, structures, and durable

4 equipment and for the acquisition and improvement of real

5 property and interest in real property required, or expected to

6 be required, in connection with the public facilities, for use

7 by the county for the furnishing of governmental services to

8 its citizens, including but not limited to museums and nursing

9 homes.

10 (j) The Department may promulgate rules to implement Public

11 Act 95-1002 only to the extent necessary to apply the existing

12 rules for the Special County Retailers' Occupation Tax for

13 Public Safety to this new purpose for public facilities.

14 (Source: P.A. 98-584, eff. 8-27-13; 99-4, eff. 5-31-15; 99-217,

15 eff. 7-31-15; 99-642, eff. 7-28-16.)

16 (55 ILCS 5/5-1007) (from Ch. 34, par. 5-1007)

17 Sec. 5-1007. Home Rule County Service Occupation Tax Law.

18 The corporate authorities of a home rule county may impose a

19 tax upon all persons engaged, in such county, in the business

20 of making sales of service at the same rate of tax imposed

21 pursuant to Section 5-1006 of the selling price of all tangible

22 personal property transferred by such servicemen either in the

23 form of tangible personal property or in the form of real

24 estate as an incident to a sale of service. If imposed, such

25 tax shall only be imposed in 1/4% increments. On and after

SB2217

- 447 -

LRB100 13147 JWD 27539 b

1 September 1, 1991, this additional tax may not be imposed on

2 the sales of food for human consumption which is to be consumed

3 off the premises where it is sold (other than alcoholic

4 beverages, soft drinks and food which has been prepared for

5 immediate consumption) and prescription and nonprescription

6 medicines, drugs, medical appliances and insulin, urine

7 testing materials, syringes and needles used by diabetics. The

8 tax imposed by a home rule county pursuant to this Section and

9 all civil penalties that may be assessed as an incident thereof

10 shall be collected and enforced by the State Department of

11 Revenue. The certificate of registration which is issued by the

12 Department to a retailer under the Retailers' Occupation Tax

13 Act or under the Service Occupation Tax Act shall permit such

14 registrant to engage in a business which is taxable under any

15 ordinance or resolution enacted pursuant to this Section

16 without registering separately with the Department under such

17 ordinance or resolution or under this Section. The Department

18 shall have full power to administer and enforce this Section;

19 to collect all taxes and penalties due hereunder; to dispose of

20 taxes and penalties so collected in the manner hereinafter

21 provided; and to determine all rights to credit memoranda

22 arising on account of the erroneous payment of tax or penalty

23 hereunder. In the administration of, and compliance with, this

24 Section the Department and persons who are subject to this

25 Section shall have the same rights, remedies, privileges,

26 immunities, powers and duties, and be subject to the same

SB2217

- 448 -

LRB100 13147 JWD 27539 b

1 conditions, restrictions, limitations, penalties and

2 definitions of terms, and employ the same modes of procedure,

3 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in

4 respect to all provisions therein other than the State rate of

5 tax), 4 (except that the reference to the State shall be to the

6 taxing county), 5, 7, 8 (except that the jurisdiction to which

7 the tax shall be a debt to the extent indicated in that Section

8 8 shall be the taxing county), 9 (except as to the disposition

9 of taxes and penalties collected, and except that the returned

10 merchandise credit for this county tax may not be taken against

11 any State tax), 10, 11, 12 (except the reference therein to

12 Section 2b of the Retailers' Occupation Tax Act), 13 (except

13 that any reference to the State shall mean the taxing county),

14 the first paragraph of Section 15, 16, 17, 18, 19 and 20 of the

15 Service Occupation Tax Act and Section 3-7 of the Uniform

16 Penalty and Interest Act, as fully as if those provisions were

17 set forth herein.

18 No tax may be imposed by a home rule county pursuant to

19 this Section unless such county also imposes a tax at the same

20 rate pursuant to Section 5-1006.

21 Persons subject to any tax imposed pursuant to the

22 authority granted in this Section may reimburse themselves for

23 their serviceman's tax liability hereunder by separately

24 stating such tax as an additional charge, which charge may be

25 stated in combination, in a single amount, with State tax which

26 servicemen are authorized to collect under the Service Use Tax

SB2217

- 449 -

LRB100 13147 JWD 27539 b

1 Act, pursuant to such bracket schedules as the Department may

2 prescribe.

3 Whenever the Department determines that a refund should be

4 made under this Section to a claimant instead of issuing credit

5 memorandum, the Department shall notify the State Comptroller,

6 who shall cause the order to be drawn for the amount specified,

7 and to the person named, in such notification from the

8 Department. Such refund shall be paid by the State Treasurer

9 out of the home rule county retailers' occupation tax fund.

10 The Department shall forthwith pay over to the State

11 Treasurer, ex-officio, as trustee, all taxes and penalties

12 collected hereunder.

13 As soon as possible after the first day of each month,

14 beginning January 1, 2011, upon certification of the Department

15 of Revenue, the Comptroller shall order transferred, and the

16 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

17 local sales tax increment, as defined in the Innovation

18 Development and Economy Act, collected under this Section

19 during the second preceding calendar month for sales within a

20 STAR bond district.

21 After the monthly transfer to the STAR Bonds Revenue Fund,

22 on or before the 25th day of each calendar month, the

23 Department shall prepare and certify to the Comptroller the

24 disbursement of stated sums of money to named counties, the

25 counties to be those from which suppliers and servicemen have

26 paid taxes or penalties hereunder to the Department during the

SB2217

- 450 -

LRB100 13147 JWD 27539 b

1 second preceding calendar month. The amount to be paid to each

2 county shall be the amount (not including credit memoranda)

3 collected hereunder during the second preceding calendar month

4 by the Department, and not including an amount equal to the

5 amount of refunds made during the second preceding calendar

6 month by the Department on behalf of such county, and not

7 including any amounts that are transferred to the STAR Bonds

8 Revenue Fund, less 2% of the remainder, which the Department

9 shall transfer into the Tax Compliance and Administration Fund.

10 The Department, at the time of each monthly disbursement to the

11 counties, shall prepare and certify to the State Comptroller

12 the amount to be transferred into the Tax Compliance and

13 Administration Fund under this Section. Within 10 days after

14 receipt, by the Comptroller, of the disbursement certification

15 to the counties and the Tax Compliance and Administration Fund

16 provided for in this Section to be given to the Comptroller by

17 the Department, the Comptroller shall cause the orders to be

18 drawn for the respective amounts in accordance with the

19 directions contained in such certification.

20 In addition to the disbursement required by the preceding

21 paragraph, an allocation shall be made in each year to each

22 county which received more than $500,000 in disbursements under

23 the preceding paragraph in the preceding calendar year. The

24 allocation shall be in an amount equal to the average monthly

25 distribution made to each such county under the preceding

26 paragraph during the preceding calendar year (excluding the 2

SB2217

- 451 -

LRB100 13147 JWD 27539 b

1 months of highest receipts). The distribution made in March of

2 each year subsequent to the year in which an allocation was

3 made pursuant to this paragraph and the preceding paragraph

4 shall be reduced by the amount allocated and disbursed under

5 this paragraph in the preceding calendar year. The Department

6 shall prepare and certify to the Comptroller for disbursement

7 the allocations made in accordance with this paragraph.

8 Nothing in this Section shall be construed to authorize a

9 county to impose a tax upon the privilege of engaging in any

10 business which under the Constitution of the United States may

11 not be made the subject of taxation by this State.

12 An ordinance or resolution imposing or discontinuing a tax

13 hereunder or effecting a change in the rate thereof shall be

14 adopted and a certified copy thereof filed with the Department

15 on or before the first day of June, whereupon the Department

16 shall proceed to administer and enforce this Section as of the

17 first day of September next following such adoption and filing.

18 Beginning January 1, 1992, an ordinance or resolution imposing

19 or discontinuing the tax hereunder or effecting a change in the

20 rate thereof shall be adopted and a certified copy thereof

21 filed with the Department on or before the first day of July,

22 whereupon the Department shall proceed to administer and

23 enforce this Section as of the first day of October next

24 following such adoption and filing. Beginning January 1, 1993,

25 an ordinance or resolution imposing or discontinuing the tax

26 hereunder or effecting a change in the rate thereof shall be

SB2217

- 452 -

LRB100 13147 JWD 27539 b

1 adopted and a certified copy thereof filed with the Department

2 on or before the first day of October, whereupon the Department

3 shall proceed to administer and enforce this Section as of the

4 first day of January next following such adoption and filing.

5 Beginning April 1, 1998, an ordinance or resolution imposing or

6 discontinuing the tax hereunder or effecting a change in the

7 rate thereof shall either (i) be adopted and a certified copy

8 thereof filed with the Department on or before the first day of

9 April, whereupon the Department shall proceed to administer and

10 enforce this Section as of the first day of July next following

11 the adoption and filing; or (ii) be adopted and a certified

12 copy thereof filed with the Department on or before the first

13 day of October, whereupon the Department shall proceed to

14 administer and enforce this Section as of the first day of

15 January next following the adoption and filing.

16 This Section shall be known and may be cited as the Home

17 Rule County Service Occupation Tax Law.

18 (Source: P.A. 96-939, eff. 6-24-10.)

19 Section 50-20. The Illinois Municipal Code is amended by

20 changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6,

21 8-11-1.7, and 8-11-5 as follows:

22 (65 ILCS 5/8-11-1) (from Ch. 24, par. 8-11-1)

23 Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax

24 Act. The corporate authorities of a home rule municipality may

SB2217

- 453 -

LRB100 13147 JWD 27539 b

1 impose a tax upon all persons engaged in the business of

2 selling tangible personal property, other than an item of

3 tangible personal property titled or registered with an agency

4 of this State's government, at retail in the municipality on

5 the gross receipts from these sales made in the course of such

6 business. If imposed, the tax shall only be imposed in 1/4%

7 increments. On and after September 1, 1991, this additional tax

8 may not be imposed on the sales of food for human consumption

9 that is to be consumed off the premises where it is sold (other

10 than alcoholic beverages, soft drinks and food that has been

11 prepared for immediate consumption) and prescription and

12 nonprescription medicines, drugs, medical appliances and

13 insulin, urine testing materials, syringes and needles used by

14 diabetics. The tax imposed by a home rule municipality under

15 this Section and all civil penalties that may be assessed as an

16 incident of the tax shall be collected and enforced by the

17 State Department of Revenue. The certificate of registration

18 that is issued by the Department to a retailer under the

19 Retailers' Occupation Tax Act shall permit the retailer to

20 engage in a business that is taxable under any ordinance or

21 resolution enacted pursuant to this Section without

22 registering separately with the Department under such

23 ordinance or resolution or under this Section. The Department

24 shall have full power to administer and enforce this Section;

25 to collect all taxes and penalties due hereunder; to dispose of

26 taxes and penalties so collected in the manner hereinafter

SB2217

- 454 -

LRB100 13147 JWD 27539 b

1 provided; and to determine all rights to credit memoranda

2 arising on account of the erroneous payment of tax or penalty

3 hereunder. In the administration of, and compliance with, this

4 Section the Department and persons who are subject to this

5 Section shall have the same rights, remedies, privileges,

6 immunities, powers and duties, and be subject to the same

7 conditions, restrictions, limitations, penalties and

8 definitions of terms, and employ the same modes of procedure,

9 as are prescribed in Sections 1, 1a, 1d, 1e, 1f, 1i, 1j, 1k,

10 1m, 1n, 2 through 2-65 (in respect to all provisions therein

11 other than the State rate of tax), 2c, 3 (except as to the

12 disposition of taxes and penalties collected), 4, 5, 5a, 5b,

13 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8,

14 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act and

15 Section 3-7 of the Uniform Penalty and Interest Act, as fully

16 as if those provisions were set forth herein.

17 No tax may be imposed by a home rule municipality under

18 this Section unless the municipality also imposes a tax at the

19 same rate under Section 8-11-5 of this Act.

20 Persons subject to any tax imposed under the authority

21 granted in this Section may reimburse themselves for their

22 seller's tax liability hereunder by separately stating that tax

23 as an additional charge, which charge may be stated in

24 combination, in a single amount, with State tax which sellers

25 are required to collect under the Use Tax Act, pursuant to such

26 bracket schedules as the Department may prescribe.

SB2217

- 455 -

LRB100 13147 JWD 27539 b

1 Whenever the Department determines that a refund should be

2 made under this Section to a claimant instead of issuing a

3 credit memorandum, the Department shall notify the State

4 Comptroller, who shall cause the order to be drawn for the

5 amount specified and to the person named in the notification

6 from the Department. The refund shall be paid by the State

7 Treasurer out of the home rule municipal retailers' occupation

8 tax fund.

9 The Department shall immediately pay over to the State

10 Treasurer, ex officio, as trustee, all taxes and penalties

11 collected hereunder.

12 As soon as possible after the first day of each month,

13 beginning January 1, 2011, upon certification of the Department

14 of Revenue, the Comptroller shall order transferred, and the

15 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

16 local sales tax increment, as defined in the Innovation

17 Development and Economy Act, collected under this Section

18 during the second preceding calendar month for sales within a

19 STAR bond district.

20 After the monthly transfer to the STAR Bonds Revenue Fund,

21 on or before the 25th day of each calendar month, the

22 Department shall prepare and certify to the Comptroller the

23 disbursement of stated sums of money to named municipalities,

24 the municipalities to be those from which retailers have paid

25 taxes or penalties hereunder to the Department during the

26 second preceding calendar month. The amount to be paid to each

SB2217

- 456 -

LRB100 13147 JWD 27539 b

1 municipality shall be the amount (not including credit

2 memoranda) collected hereunder during the second preceding

3 calendar month by the Department plus an amount the Department

4 determines is necessary to offset any amounts that were

5 erroneously paid to a different taxing body, and not including

6 an amount equal to the amount of refunds made during the second

7 preceding calendar month by the Department on behalf of such

8 municipality, and not including any amount that the Department

9 determines is necessary to offset any amounts that were payable

10 to a different taxing body but were erroneously paid to the

11 municipality, and not including any amounts that are

12 transferred to the STAR Bonds Revenue Fund, less 2% of the

13 remainder, which the Department shall transfer into the Tax

14 Compliance and Administration Fund. The Department, at the time

15 of each monthly disbursement to the municipalities, shall

16 prepare and certify to the State Comptroller the amount to be

17 transferred into the Tax Compliance and Administration Fund

18 under this Section. Within 10 days after receipt by the

19 Comptroller of the disbursement certification to the

20 municipalities and the Tax Compliance and Administration Fund

21 provided for in this Section to be given to the Comptroller by

22 the Department, the Comptroller shall cause the orders to be

23 drawn for the respective amounts in accordance with the

24 directions contained in the certification.

25 In addition to the disbursement required by the preceding

26 paragraph and in order to mitigate delays caused by

SB2217

- 457 -

LRB100 13147 JWD 27539 b

1 distribution procedures, an allocation shall, if requested, be

2 made within 10 days after January 14, 1991, and in November of

3 1991 and each year thereafter, to each municipality that

4 received more than $500,000 during the preceding fiscal year,

5 (July 1 through June 30) whether collected by the municipality

6 or disbursed by the Department as required by this Section.

7 Within 10 days after January 14, 1991, participating

8 municipalities shall notify the Department in writing of their

9 intent to participate. In addition, for the initial

10 distribution, participating municipalities shall certify to

11 the Department the amounts collected by the municipality for

12 each month under its home rule occupation and service

13 occupation tax during the period July 1, 1989 through June 30,

14 1990. The allocation within 10 days after January 14, 1991,

15 shall be in an amount equal to the monthly average of these

16 amounts, excluding the 2 months of highest receipts. The

17 monthly average for the period of July 1, 1990 through June 30,

18 1991 will be determined as follows: the amounts collected by

19 the municipality under its home rule occupation and service

20 occupation tax during the period of July 1, 1990 through

21 September 30, 1990, plus amounts collected by the Department

22 and paid to such municipality through June 30, 1991, excluding

23 the 2 months of highest receipts. The monthly average for each

24 subsequent period of July 1 through June 30 shall be an amount

25 equal to the monthly distribution made to each such

26 municipality under the preceding paragraph during this period,

SB2217

- 458 -

LRB100 13147 JWD 27539 b

1 excluding the 2 months of highest receipts. The distribution

2 made in November 1991 and each year thereafter under this

3 paragraph and the preceding paragraph shall be reduced by the

4 amount allocated and disbursed under this paragraph in the

5 preceding period of July 1 through June 30. The Department

6 shall prepare and certify to the Comptroller for disbursement

7 the allocations made in accordance with this paragraph.

8 For the purpose of determining the local governmental unit

9 whose tax is applicable, a retail sale by a producer of coal or

10 other mineral mined in Illinois is a sale at retail at the

11 place where the coal or other mineral mined in Illinois is

12 extracted from the earth. This paragraph does not apply to coal

13 or other mineral when it is delivered or shipped by the seller

14 to the purchaser at a point outside Illinois so that the sale

15 is exempt under the United States Constitution as a sale in

16 interstate or foreign commerce.

17 Nothing in this Section shall be construed to authorize a

18 municipality to impose a tax upon the privilege of engaging in

19 any business which under the Constitution of the United States

20 may not be made the subject of taxation by this State.

21 An ordinance or resolution imposing or discontinuing a tax

22 hereunder or effecting a change in the rate thereof shall be

23 adopted and a certified copy thereof filed with the Department

24 on or before the first day of June, whereupon the Department

25 shall proceed to administer and enforce this Section as of the

26 first day of September next following the adoption and filing.

SB2217

- 459 -

LRB100 13147 JWD 27539 b

1 Beginning January 1, 1992, an ordinance or resolution imposing

2 or discontinuing the tax hereunder or effecting a change in the

3 rate thereof shall be adopted and a certified copy thereof

4 filed with the Department on or before the first day of July,

5 whereupon the Department shall proceed to administer and

6 enforce this Section as of the first day of October next

7 following such adoption and filing. Beginning January 1, 1993,

8 an ordinance or resolution imposing or discontinuing the tax

9 hereunder or effecting a change in the rate thereof shall be

10 adopted and a certified copy thereof filed with the Department

11 on or before the first day of October, whereupon the Department

12 shall proceed to administer and enforce this Section as of the

13 first day of January next following the adoption and filing.

14 However, a municipality located in a county with a population

15 in excess of 3,000,000 that elected to become a home rule unit

16 at the general primary election in 1994 may adopt an ordinance

17 or resolution imposing the tax under this Section and file a

18 certified copy of the ordinance or resolution with the

19 Department on or before July 1, 1994. The Department shall then

20 proceed to administer and enforce this Section as of October 1,

21 1994. Beginning April 1, 1998, an ordinance or resolution

22 imposing or discontinuing the tax hereunder or effecting a

23 change in the rate thereof shall either (i) be adopted and a

24 certified copy thereof filed with the Department on or before

25 the first day of April, whereupon the Department shall proceed

26 to administer and enforce this Section as of the first day of

SB2217

- 460 -

LRB100 13147 JWD 27539 b

1 July next following the adoption and filing; or (ii) be adopted

2 and a certified copy thereof filed with the Department on or

3 before the first day of October, whereupon the Department shall

4 proceed to administer and enforce this Section as of the first

5 day of January next following the adoption and filing.

6 When certifying the amount of a monthly disbursement to a

7 municipality under this Section, the Department shall increase

8 or decrease the amount by an amount necessary to offset any

9 misallocation of previous disbursements. The offset amount

10 shall be the amount erroneously disbursed within the previous 6

11 months from the time a misallocation is discovered.

12 Any unobligated balance remaining in the Municipal

13 Retailers' Occupation Tax Fund on December 31, 1989, which fund

14 was abolished by Public Act 85-1135, and all receipts of

15 municipal tax as a result of audits of liability periods prior

16 to January 1, 1990, shall be paid into the Local Government Tax

17 Fund for distribution as provided by this Section prior to the

18 enactment of Public Act 85-1135. All receipts of municipal tax

19 as a result of an assessment not arising from an audit, for

20 liability periods prior to January 1, 1990, shall be paid into

21 the Local Government Tax Fund for distribution before July 1,

22 1990, as provided by this Section prior to the enactment of

23 Public Act 85-1135; and on and after July 1, 1990, all such

24 receipts shall be distributed as provided in Section 6z-18 of

25 the State Finance Act.

26 As used in this Section, "municipal" and "municipality"

SB2217

- 461 -

LRB100 13147 JWD 27539 b

1 means a city, village or incorporated town, including an

2 incorporated town that has superseded a civil township.

3 This Section shall be known and may be cited as the Home

4 Rule Municipal Retailers' Occupation Tax Act.

5 (Source: P.A. 99-217, eff. 7-31-15.)

6 (65 ILCS 5/8-11-1.3) (from Ch. 24, par. 8-11-1.3)

7 Sec. 8-11-1.3. Non-Home Rule Municipal Retailers'

8 Occupation Tax Act. The corporate authorities of a non-home

9 rule municipality may impose a tax upon all persons engaged in

10 the business of selling tangible personal property, other than

11 on an item of tangible personal property which is titled and

12 registered by an agency of this State's Government, at retail

13 in the municipality for expenditure on public infrastructure or

14 for property tax relief or both as defined in Section 8-11-1.2

15 if approved by referendum as provided in Section 8-11-1.1, of

16 the gross receipts from such sales made in the course of such

17 business. If the tax is approved by referendum on or after July

18 14, 2010 (the effective date of Public Act 96-1057), the

19 corporate authorities of a non-home rule municipality may,

20 until December 31, 2020, use the proceeds of the tax for

21 expenditure on municipal operations, in addition to or in lieu

22 of any expenditure on public infrastructure or for property tax

23 relief. The tax imposed may not be more than 1% and may be

24 imposed only in 1/4% increments. The tax may not be imposed on

25 the sale of food for human consumption that is to be consumed

SB2217

- 462 -

LRB100 13147 JWD 27539 b

1 off the premises where it is sold (other than alcoholic

2 beverages, soft drinks, and food that has been prepared for

3 immediate consumption) and prescription and nonprescription

4 medicines, drugs, medical appliances, and insulin, urine

5 testing materials, syringes, and needles used by diabetics. The

6 tax imposed by a municipality pursuant to this Section and all

7 civil penalties that may be assessed as an incident thereof

8 shall be collected and enforced by the State Department of

9 Revenue. The certificate of registration which is issued by the

10 Department to a retailer under the Retailers' Occupation Tax

11 Act shall permit such retailer to engage in a business which is

12 taxable under any ordinance or resolution enacted pursuant to

13 this Section without registering separately with the

14 Department under such ordinance or resolution or under this

15 Section. The Department shall have full power to administer and

16 enforce this Section; to collect all taxes and penalties due

17 hereunder; to dispose of taxes and penalties so collected in

18 the manner hereinafter provided, and to determine all rights to

19 credit memoranda, arising on account of the erroneous payment

20 of tax or penalty hereunder. In the administration of, and

21 compliance with, this Section, the Department and persons who

22 are subject to this Section shall have the same rights,

23 remedies, privileges, immunities, powers and duties, and be

24 subject to the same conditions, restrictions, limitations,

25 penalties and definitions of terms, and employ the same modes

26 of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d,

SB2217

- 463 -

LRB100 13147 JWD 27539 b

1 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions

2 therein other than the State rate of tax), 2c, 3 (except as to

3 the disposition of taxes and penalties collected), 4, 5, 5a,

4 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,

5 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act

6 and Section 3-7 of the Uniform Penalty and Interest Act as

7 fully as if those provisions were set forth herein.

8 No municipality may impose a tax under this Section unless

9 the municipality also imposes a tax at the same rate under

10 Section 8-11-1.4 of this Code.

11 Persons subject to any tax imposed pursuant to the

12 authority granted in this Section may reimburse themselves for

13 their seller's tax liability hereunder by separately stating

14 such tax as an additional charge, which charge may be stated in

15 combination, in a single amount, with State tax which sellers

16 are required to collect under the Use Tax Act, pursuant to such

17 bracket schedules as the Department may prescribe.

18 Whenever the Department determines that a refund should be

19 made under this Section to a claimant instead of issuing a

20 credit memorandum, the Department shall notify the State

21 Comptroller, who shall cause the order to be drawn for the

22 amount specified, and to the person named, in such notification

23 from the Department. Such refund shall be paid by the State

24 Treasurer out of the non-home rule municipal retailers'

25 occupation tax fund.

26 The Department shall forthwith pay over to the State

SB2217

- 464 -

LRB100 13147 JWD 27539 b

1 Treasurer, ex officio, as trustee, all taxes and penalties

2 collected hereunder.

3 As soon as possible after the first day of each month,

4 beginning January 1, 2011, upon certification of the Department

5 of Revenue, the Comptroller shall order transferred, and the

6 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

7 local sales tax increment, as defined in the Innovation

8 Development and Economy Act, collected under this Section

9 during the second preceding calendar month for sales within a

10 STAR bond district.

11 After the monthly transfer to the STAR Bonds Revenue Fund,

12 on or before the 25th day of each calendar month, the

13 Department shall prepare and certify to the Comptroller the

14 disbursement of stated sums of money to named municipalities,

15 the municipalities to be those from which retailers have paid

16 taxes or penalties hereunder to the Department during the

17 second preceding calendar month. The amount to be paid to each

18 municipality shall be the amount (not including credit

19 memoranda) collected hereunder during the second preceding

20 calendar month by the Department plus an amount the Department

21 determines is necessary to offset any amounts which were

22 erroneously paid to a different taxing body, and not including

23 an amount equal to the amount of refunds made during the second

24 preceding calendar month by the Department on behalf of such

25 municipality, and not including any amount which the Department

26 determines is necessary to offset any amounts which were

SB2217

- 465 -

LRB100 13147 JWD 27539 b

1 payable to a different taxing body but were erroneously paid to

2 the municipality, and not including any amounts that are

3 transferred to the STAR Bonds Revenue Fund, less 2% of the

4 remainder, which the Department shall transfer into the Tax

5 Compliance and Administration Fund. The Department, at the time

6 of each monthly disbursement to the municipalities, shall

7 prepare and certify to the State Comptroller the amount to be

8 transferred into the Tax Compliance and Administration Fund

9 under this Section. Within 10 days after receipt, by the

10 Comptroller, of the disbursement certification to the

11 municipalities and the Tax Compliance and Administration Fund ~~,~~

12 provided for in this Section to be given to the Comptroller by

13 the Department, the Comptroller shall cause the orders to be

14 drawn for the respective amounts in accordance with the

15 directions contained in such certification.

16 For the purpose of determining the local governmental unit

17 whose tax is applicable, a retail sale, by a producer of coal

18 or other mineral mined in Illinois, is a sale at retail at the

19 place where the coal or other mineral mined in Illinois is

20 extracted from the earth. This paragraph does not apply to coal

21 or other mineral when it is delivered or shipped by the seller

22 to the purchaser at a point outside Illinois so that the sale

23 is exempt under the Federal Constitution as a sale in

24 interstate or foreign commerce.

25 Nothing in this Section shall be construed to authorize a

26 municipality to impose a tax upon the privilege of engaging in

SB2217

- 466 -

LRB100 13147 JWD 27539 b

1 any business which under the constitution of the United States

2 may not be made the subject of taxation by this State.

3 When certifying the amount of a monthly disbursement to a

4 municipality under this Section, the Department shall increase

5 or decrease such amount by an amount necessary to offset any

6 misallocation of previous disbursements. The offset amount

7 shall be the amount erroneously disbursed within the previous 6

8 months from the time a misallocation is discovered.

9 The Department of Revenue shall implement this amendatory

10 Act of the 91st General Assembly so as to collect the tax on

11 and after January 1, 2002.

12 As used in this Section, "municipal" and "municipality"

13 means a city, village or incorporated town, including an

14 incorporated town which has superseded a civil township.

15 This Section shall be known and may be cited as the

16 "Non-Home Rule Municipal Retailers' Occupation Tax Act".

17 (Source: P.A. 99-217, eff. 7-31-15.)

18 (65 ILCS 5/8-11-1.4) (from Ch. 24, par. 8-11-1.4)

19 Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation

20 Tax Act. The corporate authorities of a non-home rule

21 municipality may impose a tax upon all persons engaged, in such

22 municipality, in the business of making sales of service for

23 expenditure on public infrastructure or for property tax relief

24 or both as defined in Section 8-11-1.2 if approved by

25 referendum as provided in Section 8-11-1.1, of the selling

SB2217

- 467 -

LRB100 13147 JWD 27539 b

1 price of all tangible personal property transferred by such

2 servicemen either in the form of tangible personal property or

3 in the form of real estate as an incident to a sale of service.

4 If the tax is approved by referendum on or after July 14, 2010

5 (the effective date of Public Act 96-1057), the corporate

6 authorities of a non-home rule municipality may, until December

7 31, 2020, use the proceeds of the tax for expenditure on

8 municipal operations, in addition to or in lieu of any

9 expenditure on public infrastructure or for property tax

10 relief. The tax imposed may not be more than 1% and may be

11 imposed only in 1/4% increments. The tax may not be imposed on

12 the sale of food for human consumption that is to be consumed

13 off the premises where it is sold (other than alcoholic

14 beverages, soft drinks, and food that has been prepared for

15 immediate consumption) and prescription and nonprescription

16 medicines, drugs, medical appliances, and insulin, urine

17 testing materials, syringes, and needles used by diabetics. The

18 tax imposed by a municipality pursuant to this Section and all

19 civil penalties that may be assessed as an incident thereof

20 shall be collected and enforced by the State Department of

21 Revenue. The certificate of registration which is issued by the

22 Department to a retailer under the Retailers' Occupation Tax

23 Act or under the Service Occupation Tax Act shall permit such

24 registrant to engage in a business which is taxable under any

25 ordinance or resolution enacted pursuant to this Section

26 without registering separately with the Department under such

SB2217

- 468 -

LRB100 13147 JWD 27539 b

1 ordinance or resolution or under this Section. The Department

2 shall have full power to administer and enforce this Section;

3 to collect all taxes and penalties due hereunder; to dispose of

4 taxes and penalties so collected in the manner hereinafter

5 provided, and to determine all rights to credit memoranda

6 arising on account of the erroneous payment of tax or penalty

7 hereunder. In the administration of, and compliance with, this

8 Section the Department and persons who are subject to this

9 Section shall have the same rights, remedies, privileges,

10 immunities, powers and duties, and be subject to the same

11 conditions, restrictions, limitations, penalties and

12 definitions of terms, and employ the same modes of procedure,

13 as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in

14 respect to all provisions therein other than the State rate of

15 tax), 4 (except that the reference to the State shall be to the

16 taxing municipality), 5, 7, 8 (except that the jurisdiction to

17 which the tax shall be a debt to the extent indicated in that

18 Section 8 shall be the taxing municipality), 9 (except as to

19 the disposition of taxes and penalties collected, and except

20 that the returned merchandise credit for this municipal tax may

21 not be taken against any State tax), 10, 11, 12 (except the

22 reference therein to Section 2b of the Retailers' Occupation

23 Tax Act), 13 (except that any reference to the State shall mean

24 the taxing municipality), the first paragraph of Section 15,

25 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and

26 Section 3-7 of the Uniform Penalty and Interest Act, as fully

SB2217

- 469 -

LRB100 13147 JWD 27539 b

1 as if those provisions were set forth herein.

2 No municipality may impose a tax under this Section unless

3 the municipality also imposes a tax at the same rate under

4 Section 8-11-1.3 of this Code.

5 Persons subject to any tax imposed pursuant to the

6 authority granted in this Section may reimburse themselves for

7 their serviceman's tax liability hereunder by separately

8 stating such tax as an additional charge, which charge may be

9 stated in combination, in a single amount, with State tax which

10 servicemen are authorized to collect under the Service Use Tax

11 Act, pursuant to such bracket schedules as the Department may

12 prescribe.

13 Whenever the Department determines that a refund should be

14 made under this Section to a claimant instead of issuing credit

15 memorandum, the Department shall notify the State Comptroller,

16 who shall cause the order to be drawn for the amount specified,

17 and to the person named, in such notification from the

18 Department. Such refund shall be paid by the State Treasurer

19 out of the municipal retailers' occupation tax fund.

20 The Department shall forthwith pay over to the State

21 Treasurer, ex officio, as trustee, all taxes and penalties

22 collected hereunder.

23 As soon as possible after the first day of each month,

24 beginning January 1, 2011, upon certification of the Department

25 of Revenue, the Comptroller shall order transferred, and the

26 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

SB2217

- 470 -

LRB100 13147 JWD 27539 b

1 local sales tax increment, as defined in the Innovation

2 Development and Economy Act, collected under this Section

3 during the second preceding calendar month for sales within a

4 STAR bond district.

5 After the monthly transfer to the STAR Bonds Revenue Fund,

6 on or before the 25th day of each calendar month, the

7 Department shall prepare and certify to the Comptroller the

8 disbursement of stated sums of money to named municipalities,

9 the municipalities to be those from which suppliers and

10 servicemen have paid taxes or penalties hereunder to the

11 Department during the second preceding calendar month. The

12 amount to be paid to each municipality shall be the amount (not

13 including credit memoranda) collected hereunder during the

14 second preceding calendar month by the Department, and not

15 including an amount equal to the amount of refunds made during

16 the second preceding calendar month by the Department on behalf

17 of such municipality, and not including any amounts that are

18 transferred to the STAR Bonds Revenue Fund, less 2% of the

19 remainder, which the Department shall transfer into the Tax

20 Compliance and Administration Fund. The Department, at the time

21 of each monthly disbursement to the municipalities, shall

22 prepare and certify to the State Comptroller the amount to be

23 transferred into the Tax Compliance and Administration Fund

24 under this Section. Within 10 days after receipt, by the

25 Comptroller, of the disbursement certification to the

26 municipalities, ~~and~~ the General Revenue Fund, and the Tax

SB2217

- 471 -

LRB100 13147 JWD 27539 b

1 Compliance and Administration Fundprovided for in this Section

2 to be given to the Comptroller by the Department, the

3 Comptroller shall cause the orders to be drawn for the

4 respective amounts in accordance with the directions contained

5 in such certification.

6 The Department of Revenue shall implement this amendatory

7 Act of the 91st General Assembly so as to collect the tax on

8 and after January 1, 2002.

9 Nothing in this Section shall be construed to authorize a

10 municipality to impose a tax upon the privilege of engaging in

11 any business which under the constitution of the United States

12 may not be made the subject of taxation by this State.

13 As used in this Section, "municipal" or "municipality"

14 means or refers to a city, village or incorporated town,

15 including an incorporated town which has superseded a civil

16 township.

17 This Section shall be known and may be cited as the

18 "Non-Home Rule Municipal Service Occupation Tax Act".

19 (Source: P.A. 96-939, eff. 6-24-10; 96-1057, eff. 7-14-10;

20 97-333, eff. 8-12-11; 97-837, eff. 7-20-12.)

21 (65 ILCS 5/8-11-1.6)

22 Sec. 8-11-1.6. Non-home rule municipal retailers

23 occupation tax; municipalities between 20,000 and 25,000.The

24 corporate authorities of a non-home rule municipality with a

25 population of more than 20,000 but less than 25,000 that has,

SB2217

- 472 -

LRB100 13147 JWD 27539 b

1 prior to January 1, 1987, established a Redevelopment Project

2 Area that has been certified as a State Sales Tax Boundary and

3 has issued bonds or otherwise incurred indebtedness to pay for

4 costs in excess of $5,000,000, which is secured in part by a

5 tax increment allocation fund, in accordance with the

6 provisions of Division 11-74.4 of this Code may, by passage of

7 an ordinance, impose a tax upon all persons engaged in the

8 business of selling tangible personal property, other than on

9 an item of tangible personal property that is titled and

10 registered by an agency of this State's Government, at retail

11 in the municipality. This tax may not be imposed on the sales

12 of food for human consumption that is to be consumed off the

13 premises where it is sold (other than alcoholic beverages, soft

14 drinks, and food that has been prepared for immediate

15 consumption) and prescription and nonprescription medicines,

16 drugs, medical appliances and insulin, urine testing

17 materials, syringes, and needles used by diabetics. If imposed,

18 the tax shall only be imposed in .25% increments of the gross

19 receipts from such sales made in the course of business. Any

20 tax imposed by a municipality under this Section and all civil

21 penalties that may be assessed as an incident thereof shall be

22 collected and enforced by the State Department of Revenue. An

23 ordinance imposing a tax hereunder or effecting a change in the

24 rate thereof shall be adopted and a certified copy thereof

25 filed with the Department on or before the first day of

26 October, whereupon the Department shall proceed to administer

SB2217

- 473 -

LRB100 13147 JWD 27539 b

1 and enforce this Section as of the first day of January next

2 following such adoption and filing. The certificate of

3 registration that is issued by the Department to a retailer

4 under the Retailers' Occupation Tax Act shall permit the

5 retailer to engage in a business that is taxable under any

6 ordinance or resolution enacted under this Section without

7 registering separately with the Department under the ordinance

8 or resolution or under this Section. The Department shall have

9 full power to administer and enforce this Section, to collect

10 all taxes and penalties due hereunder, to dispose of taxes and

11 penalties so collected in the manner hereinafter provided, and

12 to determine all rights to credit memoranda, arising on account

13 of the erroneous payment of tax or penalty hereunder. In the

14 administration of, and compliance with this Section, the

15 Department and persons who are subject to this Section shall

16 have the same rights, remedies, privileges, immunities,

17 powers, and duties, and be subject to the same conditions,

18 restrictions, limitations, penalties, and definitions of

19 terms, and employ the same modes of procedure, as are

20 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2

21 through 2-65 (in respect to all provisions therein other than

22 the State rate of tax), 2c, 3 (except as to the disposition of

23 taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f,

24 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12

25 and 13 of the Retailers' Occupation Tax Act and Section 3-7 of

26 the Uniform Penalty and Interest Act as fully as if those

SB2217

- 474 -

LRB100 13147 JWD 27539 b

1 provisions were set forth herein.

2 A tax may not be imposed by a municipality under this

3 Section unless the municipality also imposes a tax at the same

4 rate under Section 8-11-1.7 of this Act.

5 Persons subject to any tax imposed under the authority

6 granted in this Section, may reimburse themselves for their

7 seller's tax liability hereunder by separately stating the tax

8 as an additional charge, which charge may be stated in

9 combination, in a single amount, with State tax which sellers

10 are required to collect under the Use Tax Act, pursuant to such

11 bracket schedules as the Department may prescribe.

12 Whenever the Department determines that a refund should be

13 made under this Section to a claimant, instead of issuing a

14 credit memorandum, the Department shall notify the State

15 Comptroller, who shall cause the order to be drawn for the

16 amount specified, and to the person named in the notification

17 from the Department. The refund shall be paid by the State

18 Treasurer out of the Non-Home Rule Municipal Retailers'

19 Occupation Tax Fund, which is hereby created.

20 The Department shall forthwith pay over to the State

21 Treasurer, ex officio, as trustee, all taxes and penalties

22 collected hereunder.

23 As soon as possible after the first day of each month,

24 beginning January 1, 2011, upon certification of the Department

25 of Revenue, the Comptroller shall order transferred, and the

26 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

SB2217

- 475 -

LRB100 13147 JWD 27539 b

1 local sales tax increment, as defined in the Innovation

2 Development and Economy Act, collected under this Section

3 during the second preceding calendar month for sales within a

4 STAR bond district.

5 After the monthly transfer to the STAR Bonds Revenue Fund,

6 on or before the 25th day of each calendar month, the

7 Department shall prepare and certify to the Comptroller the

8 disbursement of stated sums of money to named municipalities,

9 the municipalities to be those from which retailers have paid

10 taxes or penalties hereunder to the Department during the

11 second preceding calendar month. The amount to be paid to each

12 municipality shall be the amount (not including credit

13 memoranda) collected hereunder during the second preceding

14 calendar month by the Department plus an amount the Department

15 determines is necessary to offset any amounts that were

16 erroneously paid to a different taxing body, and not including

17 an amount equal to the amount of refunds made during the second

18 preceding calendar month by the Department on behalf of the

19 municipality, and not including any amount that the Department

20 determines is necessary to offset any amounts that were payable

21 to a different taxing body but were erroneously paid to the

22 municipality, and not including any amounts that are

23 transferred to the STAR Bonds Revenue Fund, less 2% of the

24 remainder, which the Department shall transfer into the Tax

25 Compliance and Administration Fund. The Department, at the time

26 of each monthly disbursement to the municipalities, shall

SB2217

- 476 -

LRB100 13147 JWD 27539 b

1 prepare and certify to the State Comptroller the amount to be

2 transferred into the Tax Compliance and Administration Fund

3 under this Section. Within 10 days after receipt by the

4 Comptroller of the disbursement certification to the

5 municipalitiesand the Tax Compliance and Administration Fund

6 provided for in this Section to be given to the Comptroller by

7 the Department, the Comptroller shall cause the orders to be

8 drawn for the respective amounts in accordance with the

9 directions contained in the certification.

10 For the purpose of determining the local governmental unit

11 whose tax is applicable, a retail sale by a producer of coal or

12 other mineral mined in Illinois is a sale at retail at the

13 place where the coal or other mineral mined in Illinois is

14 extracted from the earth. This paragraph does not apply to coal

15 or other mineral when it is delivered or shipped by the seller

16 to the purchaser at a point outside Illinois so that the sale

17 is exempt under the federal Constitution as a sale in

18 interstate or foreign commerce.

19 Nothing in this Section shall be construed to authorize a

20 municipality to impose a tax upon the privilege of engaging in

21 any business which under the constitution of the United States

22 may not be made the subject of taxation by this State.

23 When certifying the amount of a monthly disbursement to a

24 municipality under this Section, the Department shall increase

25 or decrease the amount by an amount necessary to offset any

26 misallocation of previous disbursements. The offset amount

SB2217

- 477 -

LRB100 13147 JWD 27539 b

1 shall be the amount erroneously disbursed within the previous 6

2 months from the time a misallocation is discovered.

3 As used in this Section, "municipal" and "municipality"

4 means a city, village, or incorporated town, including an

5 incorporated town that has superseded a civil township.

6 (Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)

7 (65 ILCS 5/8-11-1.7)

8 Sec. 8-11-1.7. Non-home rule municipal service occupation

9 tax; municipalities between 20,000 and 25,000.The corporate

10 authorities of a non-home rule municipality with a population

11 of more than 20,000 but less than 25,000 as determined by the

12 last preceding decennial census that has, prior to January 1,

13 1987, established a Redevelopment Project Area that has been

14 certified as a State Sales Tax Boundary and has issued bonds or

15 otherwise incurred indebtedness to pay for costs in excess of

16 $5,000,000, which is secured in part by a tax increment

17 allocation fund, in accordance with the provisions of Division

18 11-74.4 of this Code may, by passage of an ordinance, impose a

19 tax upon all persons engaged in the municipality in the

20 business of making sales of service. If imposed, the tax shall

21 only be imposed in .25% increments of the selling price of all

22 tangible personal property transferred by such servicemen

23 either in the form of tangible personal property or in the form

24 of real estate as an incident to a sale of service. This tax

25 may not be imposed on the sales of food for human consumption

SB2217

- 478 -

LRB100 13147 JWD 27539 b

1 that is to be consumed off the premises where it is sold (other

2 than alcoholic beverages, soft drinks, and food that has been

3 prepared for immediate consumption) and prescription and

4 nonprescription medicines, drugs, medical appliances and

5 insulin, urine testing materials, syringes, and needles used by

6 diabetics. The tax imposed by a municipality under this Sec.

7 and all civil penalties that may be assessed as an incident

8 thereof shall be collected and enforced by the State Department

9 of Revenue. An ordinance imposing a tax hereunder or effecting

10 a change in the rate thereof shall be adopted and a certified

11 copy thereof filed with the Department on or before the first

12 day of October, whereupon the Department shall proceed to

13 administer and enforce this Section as of the first day of

14 January next following such adoption and filing. The

15 certificate of registration that is issued by the Department to

16 a retailer under the Retailers' Occupation Tax Act or under the

17 Service Occupation Tax Act shall permit the registrant to

18 engage in a business that is taxable under any ordinance or

19 resolution enacted under this Section without registering

20 separately with the Department under the ordinance or

21 resolution or under this Section. The Department shall have

22 full power to administer and enforce this Section, to collect

23 all taxes and penalties due hereunder, to dispose of taxes and

24 penalties so collected in a manner hereinafter provided, and to

25 determine all rights to credit memoranda arising on account of

26 the erroneous payment of tax or penalty hereunder. In the

SB2217

- 479 -

LRB100 13147 JWD 27539 b

1 administration of and compliance with this Section, the

2 Department and persons who are subject to this Section shall

3 have the same rights, remedies, privileges, immunities,

4 powers, and duties, and be subject to the same conditions,

5 restrictions, limitations, penalties and definitions of terms,

6 and employ the same modes of procedure, as are prescribed in

7 Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all

8 provisions therein other than the State rate of tax), 4 (except

9 that the reference to the State shall be to the taxing

10 municipality), 5, 7, 8 (except that the jurisdiction to which

11 the tax shall be a debt to the extent indicated in that Section

12 8 shall be the taxing municipality), 9 (except as to the

13 disposition of taxes and penalties collected, and except that

14 the returned merchandise credit for this municipal tax may not

15 be taken against any State tax), 10, 11, 12, (except the

16 reference therein to Section 2b of the Retailers' Occupation

17 Tax Act), 13 (except that any reference to the State shall mean

18 the taxing municipality), the first paragraph of Sections 15,

19 16, 17, 18, 19, and 20 of the Service Occupation Tax Act and

20 Section 3-7 of the Uniform Penalty and Interest Act, as fully

21 as if those provisions were set forth herein.

22 A tax may not be imposed by a municipality under this

23 Section unless the municipality also imposes a tax at the same

24 rate under Section 8-11-1.6 of this Act.

25 Person subject to any tax imposed under the authority

26 granted in this Section may reimburse themselves for their

SB2217

- 480 -

LRB100 13147 JWD 27539 b

1 servicemen's tax liability hereunder by separately stating the

2 tax as an additional charge, which charge may be stated in

3 combination, in a single amount, with State tax that servicemen

4 are authorized to collect under the Service Use Tax Act, under

5 such bracket schedules as the Department may prescribe.

6 Whenever the Department determines that a refund should be

7 made under this Section to a claimant instead of issuing credit

8 memorandum, the Department shall notify the State Comptroller,

9 who shall cause the order to be drawn for the amount specified,

10 and to the person named, in such notification from the

11 Department. The refund shall be paid by the State Treasurer out

12 of the Non-Home Rule Municipal Retailers' Occupation Tax Fund.

13 The Department shall forthwith pay over to the State

14 Treasurer, ex officio, as trustee, all taxes and penalties

15 collected hereunder.

16 As soon as possible after the first day of each month,

17 beginning January 1, 2011, upon certification of the Department

18 of Revenue, the Comptroller shall order transferred, and the

19 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

20 local sales tax increment, as defined in the Innovation

21 Development and Economy Act, collected under this Section

22 during the second preceding calendar month for sales within a

23 STAR bond district.

24 After the monthly transfer to the STAR Bonds Revenue Fund,

25 on or before the 25th day of each calendar month, the

26 Department shall prepare and certify to the Comptroller the

SB2217

- 481 -

LRB100 13147 JWD 27539 b

1 disbursement of stated sums of money to named municipalities,

2 the municipalities to be those from which suppliers and

3 servicemen have paid taxes or penalties hereunder to the

4 Department during the second preceding calendar month. The

5 amount to be paid to each municipality shall be the amount (not

6 including credit memoranda) collected hereunder during the

7 second preceding calendar month by the Department, and not

8 including an amount equal to the amount of refunds made during

9 the second preceding calendar month by the Department on behalf

10 of such municipality, and not including any amounts that are

11 transferred to the STAR Bonds Revenue Fund, less 2% of the

12 remainder, which the Department shall transfer into the Tax

13 Compliance and Administration Fund. The Department, at the time

14 of each monthly disbursement to the municipalities, shall

15 prepare and certify to the State Comptroller the amount to be

16 transferred into the Tax Compliance and Administration Fund

17 under this Section. Within 10 days after receipt by the

18 Comptroller of the disbursement certification to the

19 municipalities, the Tax Compliance and Administration Fund,

20 and the General Revenue Fund, provided for in this Section to

21 be given to the Comptroller by the Department, the Comptroller

22 shall cause the orders to be drawn for the respective amounts

23 in accordance with the directions contained in the

24 certification.

25 When certifying the amount of a monthly disbursement to a

26 municipality under this Section, the Department shall increase

SB2217

- 482 -

LRB100 13147 JWD 27539 b

1 or decrease the amount by an amount necessary to offset any

2 misallocation of previous disbursements. The offset amount

3 shall be the amount erroneously disbursed within the previous 6

4 months from the time a misallocation is discovered.

5 Nothing in this Section shall be construed to authorize a

6 municipality to impose a tax upon the privilege of engaging in

7 any business which under the constitution of the United States

8 may not be made the subject of taxation by this State.

9 (Source: P.A. 96-939, eff. 6-24-10; 97-813, eff. 7-13-12.)

10 (65 ILCS 5/8-11-5) (from Ch. 24, par. 8-11-5)

11 Sec. 8-11-5. Home Rule Municipal Service Occupation Tax

12 Act. The corporate authorities of a home rule municipality may

13 impose a tax upon all persons engaged, in such municipality, in

14 the business of making sales of service at the same rate of tax

15 imposed pursuant to Section 8-11-1, of the selling price of all

16 tangible personal property transferred by such servicemen

17 either in the form of tangible personal property or in the form

18 of real estate as an incident to a sale of service. If imposed,

19 such tax shall only be imposed in 1/4% increments. On and after

20 September 1, 1991, this additional tax may not be imposed on

21 the sales of food for human consumption which is to be consumed

22 off the premises where it is sold (other than alcoholic

23 beverages, soft drinks and food which has been prepared for

24 immediate consumption) and prescription and nonprescription

25 medicines, drugs, medical appliances and insulin, urine

SB2217

- 483 -

LRB100 13147 JWD 27539 b

1 testing materials, syringes and needles used by diabetics. The

2 tax imposed by a home rule municipality pursuant to this

3 Section and all civil penalties that may be assessed as an

4 incident thereof shall be collected and enforced by the State

5 Department of Revenue. The certificate of registration which is

6 issued by the Department to a retailer under the Retailers'

7 Occupation Tax Act or under the Service Occupation Tax Act

8 shall permit such registrant to engage in a business which is

9 taxable under any ordinance or resolution enacted pursuant to

10 this Section without registering separately with the

11 Department under such ordinance or resolution or under this

12 Section. The Department shall have full power to administer and

13 enforce this Section; to collect all taxes and penalties due

14 hereunder; to dispose of taxes and penalties so collected in

15 the manner hereinafter provided, and to determine all rights to

16 credit memoranda arising on account of the erroneous payment of

17 tax or penalty hereunder. In the administration of, and

18 compliance with, this Section the Department and persons who

19 are subject to this Section shall have the same rights,

20 remedies, privileges, immunities, powers and duties, and be

21 subject to the same conditions, restrictions, limitations,

22 penalties and definitions of terms, and employ the same modes

23 of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3

24 through 3-50 (in respect to all provisions therein other than

25 the State rate of tax), 4 (except that the reference to the

26 State shall be to the taxing municipality), 5, 7, 8 (except

SB2217

- 484 -

LRB100 13147 JWD 27539 b

1 that the jurisdiction to which the tax shall be a debt to the

2 extent indicated in that Section 8 shall be the taxing

3 municipality), 9 (except as to the disposition of taxes and

4 penalties collected, and except that the returned merchandise

5 credit for this municipal tax may not be taken against any

6 State tax), 10, 11, 12 (except the reference therein to Section

7 2b of the Retailers' Occupation Tax Act), 13 (except that any

8 reference to the State shall mean the taxing municipality), the

9 first paragraph of Section 15, 16, 17 (except that credit

10 memoranda issued hereunder may not be used to discharge any

11 State tax liability), 18, 19 and 20 of the Service Occupation

12 Tax Act and Section 3-7 of the Uniform Penalty and Interest

13 Act, as fully as if those provisions were set forth herein.

14 No tax may be imposed by a home rule municipality pursuant

15 to this Section unless such municipality also imposes a tax at

16 the same rate pursuant to Section 8-11-1 of this Act.

17 Persons subject to any tax imposed pursuant to the

18 authority granted in this Section may reimburse themselves for

19 their serviceman's tax liability hereunder by separately

20 stating such tax as an additional charge, which charge may be

21 stated in combination, in a single amount, with State tax which

22 servicemen are authorized to collect under the Service Use Tax

23 Act, pursuant to such bracket schedules as the Department may

24 prescribe.

25 Whenever the Department determines that a refund should be

26 made under this Section to a claimant instead of issuing credit

SB2217

- 485 -

LRB100 13147 JWD 27539 b

1 memorandum, the Department shall notify the State Comptroller,

2 who shall cause the order to be drawn for the amount specified,

3 and to the person named, in such notification from the

4 Department. Such refund shall be paid by the State Treasurer

5 out of the home rule municipal retailers' occupation tax fund.

6 The Department shall forthwith pay over to the State

7 Treasurer, ex-officio, as trustee, all taxes and penalties

8 collected hereunder.

9 As soon as possible after the first day of each month,

10 beginning January 1, 2011, upon certification of the Department

11 of Revenue, the Comptroller shall order transferred, and the

12 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

13 local sales tax increment, as defined in the Innovation

14 Development and Economy Act, collected under this Section

15 during the second preceding calendar month for sales within a

16 STAR bond district.

17 After the monthly transfer to the STAR Bonds Revenue Fund,

18 on or before the 25th day of each calendar month, the

19 Department shall prepare and certify to the Comptroller the

20 disbursement of stated sums of money to named municipalities,

21 the municipalities to be those from which suppliers and

22 servicemen have paid taxes or penalties hereunder to the

23 Department during the second preceding calendar month. The

24 amount to be paid to each municipality shall be the amount (not

25 including credit memoranda) collected hereunder during the

26 second preceding calendar month by the Department, and not

SB2217

- 486 -

LRB100 13147 JWD 27539 b

1 including an amount equal to the amount of refunds made during

2 the second preceding calendar month by the Department on behalf

3 of such municipality, and not including any amounts that are

4 transferred to the STAR Bonds Revenue Fund, less 2% of the

5 remainder, which the Department shall transfer into the Tax

6 Compliance and Administration Fund. The Department, at the time

7 of each monthly disbursement to the municipalities, shall

8 prepare and certify to the State Comptroller the amount to be

9 transferred into the Tax Compliance and Administration Fund

10 under this Section. Within 10 days after receipt, by the

11 Comptroller, of the disbursement certification to the

12 municipalities and the Tax Compliance and Administration Fund ~~,~~

13 provided for in this Section to be given to the Comptroller by

14 the Department, the Comptroller shall cause the orders to be

15 drawn for the respective amounts in accordance with the

16 directions contained in such certification.

17 In addition to the disbursement required by the preceding

18 paragraph and in order to mitigate delays caused by

19 distribution procedures, an allocation shall, if requested, be

20 made within 10 days after January 14, 1991, and in November of

21 1991 and each year thereafter, to each municipality that

22 received more than $500,000 during the preceding fiscal year,

23 (July 1 through June 30) whether collected by the municipality

24 or disbursed by the Department as required by this Section.

25 Within 10 days after January 14, 1991, participating

26 municipalities shall notify the Department in writing of their

SB2217

- 487 -

LRB100 13147 JWD 27539 b

1 intent to participate. In addition, for the initial

2 distribution, participating municipalities shall certify to

3 the Department the amounts collected by the municipality for

4 each month under its home rule occupation and service

5 occupation tax during the period July 1, 1989 through June 30,

6 1990. The allocation within 10 days after January 14, 1991,

7 shall be in an amount equal to the monthly average of these

8 amounts, excluding the 2 months of highest receipts. Monthly

9 average for the period of July 1, 1990 through June 30, 1991

10 will be determined as follows: the amounts collected by the

11 municipality under its home rule occupation and service

12 occupation tax during the period of July 1, 1990 through

13 September 30, 1990, plus amounts collected by the Department

14 and paid to such municipality through June 30, 1991, excluding

15 the 2 months of highest receipts. The monthly average for each

16 subsequent period of July 1 through June 30 shall be an amount

17 equal to the monthly distribution made to each such

18 municipality under the preceding paragraph during this period,

19 excluding the 2 months of highest receipts. The distribution

20 made in November 1991 and each year thereafter under this

21 paragraph and the preceding paragraph shall be reduced by the

22 amount allocated and disbursed under this paragraph in the

23 preceding period of July 1 through June 30. The Department

24 shall prepare and certify to the Comptroller for disbursement

25 the allocations made in accordance with this paragraph.

26 Nothing in this Section shall be construed to authorize a

SB2217

- 488 -

LRB100 13147 JWD 27539 b

1 municipality to impose a tax upon the privilege of engaging in

2 any business which under the constitution of the United States

3 may not be made the subject of taxation by this State.

4 An ordinance or resolution imposing or discontinuing a tax

5 hereunder or effecting a change in the rate thereof shall be

6 adopted and a certified copy thereof filed with the Department

7 on or before the first day of June, whereupon the Department

8 shall proceed to administer and enforce this Section as of the

9 first day of September next following such adoption and filing.

10 Beginning January 1, 1992, an ordinance or resolution imposing

11 or discontinuing the tax hereunder or effecting a change in the

12 rate thereof shall be adopted and a certified copy thereof

13 filed with the Department on or before the first day of July,

14 whereupon the Department shall proceed to administer and

15 enforce this Section as of the first day of October next

16 following such adoption and filing. Beginning January 1, 1993,

17 an ordinance or resolution imposing or discontinuing the tax

18 hereunder or effecting a change in the rate thereof shall be

19 adopted and a certified copy thereof filed with the Department

20 on or before the first day of October, whereupon the Department

21 shall proceed to administer and enforce this Section as of the

22 first day of January next following such adoption and filing.

23 However, a municipality located in a county with a population

24 in excess of 3,000,000 that elected to become a home rule unit

25 at the general primary election in 1994 may adopt an ordinance

26 or resolution imposing the tax under this Section and file a

SB2217

- 489 -

LRB100 13147 JWD 27539 b

1 certified copy of the ordinance or resolution with the

2 Department on or before July 1, 1994. The Department shall then

3 proceed to administer and enforce this Section as of October 1,

4 1994. Beginning April 1, 1998, an ordinance or resolution

5 imposing or discontinuing the tax hereunder or effecting a

6 change in the rate thereof shall either (i) be adopted and a

7 certified copy thereof filed with the Department on or before

8 the first day of April, whereupon the Department shall proceed

9 to administer and enforce this Section as of the first day of

10 July next following the adoption and filing; or (ii) be adopted

11 and a certified copy thereof filed with the Department on or

12 before the first day of October, whereupon the Department shall

13 proceed to administer and enforce this Section as of the first

14 day of January next following the adoption and filing.

15 Any unobligated balance remaining in the Municipal

16 Retailers' Occupation Tax Fund on December 31, 1989, which fund

17 was abolished by Public Act 85-1135, and all receipts of

18 municipal tax as a result of audits of liability periods prior

19 to January 1, 1990, shall be paid into the Local Government Tax

20 Fund, for distribution as provided by this Section prior to the

21 enactment of Public Act 85-1135. All receipts of municipal tax

22 as a result of an assessment not arising from an audit, for

23 liability periods prior to January 1, 1990, shall be paid into

24 the Local Government Tax Fund for distribution before July 1,

25 1990, as provided by this Section prior to the enactment of

26 Public Act 85-1135, and on and after July 1, 1990, all such

SB2217

- 490 -

LRB100 13147 JWD 27539 b

1 receipts shall be distributed as provided in Section 6z-18 of

2 the State Finance Act.

3 As used in this Section, "municipal" and "municipality"

4 means a city, village or incorporated town, including an

5 incorporated town which has superseded a civil township.

6 This Section shall be known and may be cited as the Home

7 Rule Municipal Service Occupation Tax Act.

8 (Source: P.A. 96-939, eff. 6-24-10.)

9 Section 50-25. The Metropolitan Pier and Exposition

10 Authority Act is amended by changing Section 13 as follows:

11 (70 ILCS 210/13) (from Ch. 85, par. 1233)

12 Sec. 13. (a) The Authority shall not have power to levy

13 taxes for any purpose, except as provided in subsections (b),

14 (c), (d), (e), and (f).

15 (b) By ordinance the Authority shall, as soon as

16 practicable after the effective date of this amendatory Act of

17 1991, impose a Metropolitan Pier and Exposition Authority

18 Retailers' Occupation Tax upon all persons engaged in the

19 business of selling tangible personal property at retail within

20 the territory described in this subsection at the rate of 1.0%

21 of the gross receipts (i) from the sale of food, alcoholic

22 beverages, and soft drinks sold for consumption on the premises

23 where sold and (ii) from the sale of food, alcoholic beverages,

24 and soft drinks sold for consumption off the premises where

SB2217

- 491 -

LRB100 13147 JWD 27539 b

1 sold by a retailer whose principal source of gross receipts is

2 from the sale of food, alcoholic beverages, and soft drinks

3 prepared for immediate consumption.

4 The tax imposed under this subsection and all civil

5 penalties that may be assessed as an incident to that tax shall

6 be collected and enforced by the Illinois Department of

7 Revenue. The Department shall have full power to administer and

8 enforce this subsection, to collect all taxes and penalties so

9 collected in the manner provided in this subsection, and to

10 determine all rights to credit memoranda arising on account of

11 the erroneous payment of tax or penalty under this subsection.

12 In the administration of and compliance with this subsection,

13 the Department and persons who are subject to this subsection

14 shall have the same rights, remedies, privileges, immunities,

15 powers, and duties, shall be subject to the same conditions,

16 restrictions, limitations, penalties, exclusions, exemptions,

17 and definitions of terms, and shall employ the same modes of

18 procedure applicable to this Retailers' Occupation Tax as are

19 prescribed in Sections 1, 2 through 2-65 (in respect to all

20 provisions of those Sections other than the State rate of

21 taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes

22 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,

23 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January

24 1, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and

25 after January 1, 1994, all applicable provisions of the Uniform

26 Penalty and Interest Act that are not inconsistent with this

SB2217

- 492 -

LRB100 13147 JWD 27539 b

1 Act, as fully as if provisions contained in those Sections of

2 the Retailers' Occupation Tax Act were set forth in this

3 subsection.

4 Persons subject to any tax imposed under the authority

5 granted in this subsection may reimburse themselves for their

6 seller's tax liability under this subsection by separately

7 stating that tax as an additional charge, which charge may be

8 stated in combination, in a single amount, with State taxes

9 that sellers are required to collect under the Use Tax Act,

10 pursuant to bracket schedules as the Department may prescribe.

11 The retailer filing the return shall, at the time of filing the

12 return, pay to the Department the amount of tax imposed under

13 this subsection, less a discount of 1.75%, which is allowed to

14 reimburse the retailer for the expenses incurred in keeping

15 records, preparing and filing returns, remitting the tax, and

16 supplying data to the Department on request.

17 Whenever the Department determines that a refund should be

18 made under this subsection to a claimant instead of issuing a

19 credit memorandum, the Department shall notify the State

20 Comptroller, who shall cause a warrant to be drawn for the

21 amount specified and to the person named in the notification

22 from the Department. The refund shall be paid by the State

23 Treasurer out of the Metropolitan Pier and Exposition Authority

24 trust fund held by the State Treasurer as trustee for the

25 Authority.

26 Nothing in this subsection authorizes the Authority to

SB2217

- 493 -

LRB100 13147 JWD 27539 b

1 impose a tax upon the privilege of engaging in any business

2 that under the Constitution of the United States may not be

3 made the subject of taxation by this State.

4 The Department shall forthwith pay over to the State

5 Treasurer, ex officio, as trustee for the Authority, all taxes

6 and penalties collected under this subsection for deposit into

7 a trust fund held outside of the State Treasury.

8 As soon as possible after the first day of each month,

9 beginning January 1, 2011, upon certification of the Department

10 of Revenue, the Comptroller shall order transferred, and the

11 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

12 local sales tax increment, as defined in the Innovation

13 Development and Economy Act, collected under this subsection

14 during the second preceding calendar month for sales within a

15 STAR bond district.

16 After the monthly transfer to the STAR Bonds Revenue Fund,

17 on or before the 25th day of each calendar month, the

18 Department shall prepare and certify to the Comptroller the

19 amounts to be paid under subsection (g) of this Section, which

20 shall be the amounts, not including credit memoranda, collected

21 under this subsection during the second preceding calendar

22 month by the Department, less any amounts determined by the

23 Department to be necessary for the payment of refunds, less 2%

24 of such balance, which sum shall be deposited by the State

25 Treasurer into the Tax Compliance and Administration Fund in

26 the State Treasury from which it shall be appropriated to the

SB2217

- 494 -

LRB100 13147 JWD 27539 b

1 Department to cover the costs of the Department in

2 administering and enforcing the provisions of this subsection,

3 and less any amounts that are transferred to the STAR Bonds

4 Revenue Fund. Within 10 days after receipt by the Comptroller

5 of the certification, the Comptroller shall cause the orders to

6 be drawn for the remaining amounts, and the Treasurer shall

7 administer those amounts as required in subsection (g).

8 A certificate of registration issued by the Illinois

9 Department of Revenue to a retailer under the Retailers'

10 Occupation Tax Act shall permit the registrant to engage in a

11 business that is taxed under the tax imposed under this

12 subsection, and no additional registration shall be required

13 under the ordinance imposing the tax or under this subsection.

14 A certified copy of any ordinance imposing or discontinuing

15 any tax under this subsection or effecting a change in the rate

16 of that tax shall be filed with the Department, whereupon the

17 Department shall proceed to administer and enforce this

18 subsection on behalf of the Authority as of the first day of

19 the third calendar month following the date of filing.

20 The tax authorized to be levied under this subsection may

21 be levied within all or any part of the following described

22 portions of the metropolitan area:

23 (1) that portion of the City of Chicago located within

24 the following area: Beginning at the point of intersection

25 of the Cook County - DuPage County line and York Road, then

26 North along York Road to its intersection with Touhy

SB2217

- 495 -

LRB100 13147 JWD 27539 b

1 Avenue, then east along Touhy Avenue to its intersection

2 with the Northwest Tollway, then southeast along the

3 Northwest Tollway to its intersection with Lee Street, then

4 south along Lee Street to Higgins Road, then south and east

5 along Higgins Road to its intersection with Mannheim Road,

6 then south along Mannheim Road to its intersection with

7 Irving Park Road, then west along Irving Park Road to its

8 intersection with the Cook County - DuPage County line,

9 then north and west along the county line to the point of

10 beginning; and

11 (2) that portion of the City of Chicago located within

12 the following area: Beginning at the intersection of West

13 55th Street with Central Avenue, then east along West 55th

14 Street to its intersection with South Cicero Avenue, then

15 south along South Cicero Avenue to its intersection with

16 West 63rd Street, then west along West 63rd Street to its

17 intersection with South Central Avenue, then north along

18 South Central Avenue to the point of beginning; and

19 (3) that portion of the City of Chicago located within

20 the following area: Beginning at the point 150 feet west of

21 the intersection of the west line of North Ashland Avenue

22 and the north line of West Diversey Avenue, then north 150

23 feet, then east along a line 150 feet north of the north

24 line of West Diversey Avenue extended to the shoreline of

25 Lake Michigan, then following the shoreline of Lake

26 Michigan (including Navy Pier and all other improvements

SB2217

- 496 -

LRB100 13147 JWD 27539 b

1 fixed to land, docks, or piers) to the point where the

2 shoreline of Lake Michigan and the Adlai E. Stevenson

3 Expressway extended east to that shoreline intersect, then

4 west along the Adlai E. Stevenson Expressway to a point 150

5 feet west of the west line of South Ashland Avenue, then

6 north along a line 150 feet west of the west line of South

7 and North Ashland Avenue to the point of beginning.

8 The tax authorized to be levied under this subsection may

9 also be levied on food, alcoholic beverages, and soft drinks

10 sold on boats and other watercraft departing from and returning

11 to the shoreline of Lake Michigan (including Navy Pier and all

12 other improvements fixed to land, docks, or piers) described in

13 item (3).

14 (c) By ordinance the Authority shall, as soon as

15 practicable after the effective date of this amendatory Act of

16 1991, impose an occupation tax upon all persons engaged in the

17 corporate limits of the City of Chicago in the business of

18 renting, leasing, or letting rooms in a hotel, as defined in

19 the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of

20 the gross rental receipts from the renting, leasing, or letting

21 of hotel rooms within the City of Chicago, excluding, however,

22 from gross rental receipts the proceeds of renting, leasing, or

23 letting to permanent residents of a hotel, as defined in that

24 Act. Gross rental receipts shall not include charges that are

25 added on account of the liability arising from any tax imposed

26 by the State or any governmental agency on the occupation of

SB2217

- 497 -

LRB100 13147 JWD 27539 b

1 renting, leasing, or letting rooms in a hotel.

2 The tax imposed by the Authority under this subsection and

3 all civil penalties that may be assessed as an incident to that

4 tax shall be collected and enforced by the Illinois Department

5 of Revenue. The certificate of registration that is issued by

6 the Department to a lessor under the Hotel Operators'

7 Occupation Tax Act shall permit that registrant to engage in a

8 business that is taxable under any ordinance enacted under this

9 subsection without registering separately with the Department

10 under that ordinance or under this subsection. The Department

11 shall have full power to administer and enforce this

12 subsection, to collect all taxes and penalties due under this

13 subsection, to dispose of taxes and penalties so collected in

14 the manner provided in this subsection, and to determine all

15 rights to credit memoranda arising on account of the erroneous

16 payment of tax or penalty under this subsection. In the

17 administration of and compliance with this subsection, the

18 Department and persons who are subject to this subsection shall

19 have the same rights, remedies, privileges, immunities,

20 powers, and duties, shall be subject to the same conditions,

21 restrictions, limitations, penalties, and definitions of

22 terms, and shall employ the same modes of procedure as are

23 prescribed in the Hotel Operators' Occupation Tax Act (except

24 where that Act is inconsistent with this subsection), as fully

25 as if the provisions contained in the Hotel Operators'

26 Occupation Tax Act were set out in this subsection.

SB2217

- 498 -

LRB100 13147 JWD 27539 b

1 Whenever the Department determines that a refund should be

2 made under this subsection to a claimant instead of issuing a

3 credit memorandum, the Department shall notify the State

4 Comptroller, who shall cause a warrant to be drawn for the

5 amount specified and to the person named in the notification

6 from the Department. The refund shall be paid by the State

7 Treasurer out of the Metropolitan Pier and Exposition Authority

8 trust fund held by the State Treasurer as trustee for the

9 Authority.

10 Persons subject to any tax imposed under the authority

11 granted in this subsection may reimburse themselves for their

12 tax liability for that tax by separately stating that tax as an

13 additional charge, which charge may be stated in combination,

14 in a single amount, with State taxes imposed under the Hotel

15 Operators' Occupation Tax Act, the municipal tax imposed under

16 Section 8-3-13 of the Illinois Municipal Code, and the tax

17 imposed under Section 19 of the Illinois Sports Facilities

18 Authority Act.

19 The person filing the return shall, at the time of filing

20 the return, pay to the Department the amount of tax, less a

21 discount of 2.1% or $25 per calendar year, whichever is

22 greater, which is allowed to reimburse the operator for the

23 expenses incurred in keeping records, preparing and filing

24 returns, remitting the tax, and supplying data to the

25 Department on request.

26 The Department shall forthwith pay over to the State

SB2217

- 499 -

LRB100 13147 JWD 27539 b

1 Treasurer, ex officio, as trustee for the Authority, all taxes

2 and penalties collected under this subsection for deposit into

3 a trust fund held outside the State Treasury. On or before the

4 25th day of each calendar month, the Department shall certify

5 to the Comptroller the amounts to be paid under subsection (g)

6 of this Section, which shall be the amounts (not including

7 credit memoranda) collected under this subsection during the

8 second preceding calendar month by the Department, less any

9 amounts determined by the Department to be necessary for

10 payment of refunds, less 2% of the remainder, which the

11 Department shall transfer into the Tax Compliance and

12 Administration Fund. The Department, at the time of each

13 monthly disbursement to the Authority, shall prepare and

14 certify to the State Comptroller the amount to be transferred

15 into the Tax Compliance and Administration Fund under this

16 subsection. Within 10 days after receipt by the Comptroller of

17 the Department's certification, the Comptroller shall cause

18 the orders to be drawn for such amounts, and the Treasurer

19 shall administer the ~~those~~ amounts distributed to the Authority

20 as required in subsection (g).

21 A certified copy of any ordinance imposing or discontinuing

22 a tax under this subsection or effecting a change in the rate

23 of that tax shall be filed with the Illinois Department of

24 Revenue, whereupon the Department shall proceed to administer

25 and enforce this subsection on behalf of the Authority as of

26 the first day of the third calendar month following the date of

SB2217

- 500 -

LRB100 13147 JWD 27539 b

1 filing.

2 (d) By ordinance the Authority shall, as soon as

3 practicable after the effective date of this amendatory Act of

4 1991, impose a tax upon all persons engaged in the business of

5 renting automobiles in the metropolitan area at the rate of 6%

6 of the gross receipts from that business, except that no tax

7 shall be imposed on the business of renting automobiles for use

8 as taxicabs or in livery service. The tax imposed under this

9 subsection and all civil penalties that may be assessed as an

10 incident to that tax shall be collected and enforced by the

11 Illinois Department of Revenue. The certificate of

12 registration issued by the Department to a retailer under the

13 Retailers' Occupation Tax Act or under the Automobile Renting

14 Occupation and Use Tax Act shall permit that person to engage

15 in a business that is taxable under any ordinance enacted under

16 this subsection without registering separately with the

17 Department under that ordinance or under this subsection. The

18 Department shall have full power to administer and enforce this

19 subsection, to collect all taxes and penalties due under this

20 subsection, to dispose of taxes and penalties so collected in

21 the manner provided in this subsection, and to determine all

22 rights to credit memoranda arising on account of the erroneous

23 payment of tax or penalty under this subsection. In the

24 administration of and compliance with this subsection, the

25 Department and persons who are subject to this subsection shall

26 have the same rights, remedies, privileges, immunities,

SB2217

- 501 -

LRB100 13147 JWD 27539 b

1 powers, and duties, be subject to the same conditions,

2 restrictions, limitations, penalties, and definitions of

3 terms, and employ the same modes of procedure as are prescribed

4 in Sections 2 and 3 (in respect to all provisions of those

5 Sections other than the State rate of tax; and in respect to

6 the provisions of the Retailers' Occupation Tax Act referred to

7 in those Sections, except as to the disposition of taxes and

8 penalties collected, except for the provision allowing

9 retailers a deduction from the tax to cover certain costs, and

10 except that credit memoranda issued under this subsection may

11 not be used to discharge any State tax liability) of the

12 Automobile Renting Occupation and Use Tax Act, as fully as if

13 provisions contained in those Sections of that Act were set

14 forth in this subsection.

15 Persons subject to any tax imposed under the authority

16 granted in this subsection may reimburse themselves for their

17 tax liability under this subsection by separately stating that

18 tax as an additional charge, which charge may be stated in

19 combination, in a single amount, with State tax that sellers

20 are required to collect under the Automobile Renting Occupation

21 and Use Tax Act, pursuant to bracket schedules as the

22 Department may prescribe.

23 Whenever the Department determines that a refund should be

24 made under this subsection to a claimant instead of issuing a

25 credit memorandum, the Department shall notify the State

26 Comptroller, who shall cause a warrant to be drawn for the

SB2217

- 502 -

LRB100 13147 JWD 27539 b

1 amount specified and to the person named in the notification

2 from the Department. The refund shall be paid by the State

3 Treasurer out of the Metropolitan Pier and Exposition Authority

4 trust fund held by the State Treasurer as trustee for the

5 Authority.

6 The Department shall forthwith pay over to the State

7 Treasurer, ex officio, as trustee, all taxes and penalties

8 collected under this subsection for deposit into a trust fund

9 held outside the State Treasury. On or before the 25th day of

10 each calendar month, the Department shall certify to the

11 Comptroller the amounts to be paid under subsection (g) of this

12 Section (not including credit memoranda) collected under this

13 subsection during the second preceding calendar month by the

14 Department, less any amount determined by the Department to be

15 necessary for payment of refunds, less 2% of the remainder,

16 which the Department shall transfer into the Tax Compliance and

17 Administration Fund. The Department, at the time of each

18 monthly disbursement to the Authority, shall prepare and

19 certify to the State Comptroller the amount to be transferred

20 into the Tax Compliance and Administration Fund under this

21 subsection. Within 10 days after receipt by the Comptroller of

22 the Department's certification, the Comptroller shall cause

23 the orders to be drawn for such amounts, and the Treasurer

24 shall administer the ~~those~~ amounts distributed to the Authority

25 as required in subsection (g).

26 Nothing in this subsection authorizes the Authority to

SB2217

- 503 -

LRB100 13147 JWD 27539 b

1 impose a tax upon the privilege of engaging in any business

2 that under the Constitution of the United States may not be

3 made the subject of taxation by this State.

4 A certified copy of any ordinance imposing or discontinuing

5 a tax under this subsection or effecting a change in the rate

6 of that tax shall be filed with the Illinois Department of

7 Revenue, whereupon the Department shall proceed to administer

8 and enforce this subsection on behalf of the Authority as of

9 the first day of the third calendar month following the date of

10 filing.

11 (e) By ordinance the Authority shall, as soon as

12 practicable after the effective date of this amendatory Act of

13 1991, impose a tax upon the privilege of using in the

14 metropolitan area an automobile that is rented from a rentor

15 outside Illinois and is titled or registered with an agency of

16 this State's government at a rate of 6% of the rental price of

17 that automobile, except that no tax shall be imposed on the

18 privilege of using automobiles rented for use as taxicabs or in

19 livery service. The tax shall be collected from persons whose

20 Illinois address for titling or registration purposes is given

21 as being in the metropolitan area. The tax shall be collected

22 by the Department of Revenue for the Authority. The tax must be

23 paid to the State or an exemption determination must be

24 obtained from the Department of Revenue before the title or

25 certificate of registration for the property may be issued. The

26 tax or proof of exemption may be transmitted to the Department

SB2217

- 504 -

LRB100 13147 JWD 27539 b

1 by way of the State agency with which or State officer with

2 whom the tangible personal property must be titled or

3 registered if the Department and that agency or State officer

4 determine that this procedure will expedite the processing of

5 applications for title or registration.

6 The Department shall have full power to administer and

7 enforce this subsection, to collect all taxes, penalties, and

8 interest due under this subsection, to dispose of taxes,

9 penalties, and interest so collected in the manner provided in

10 this subsection, and to determine all rights to credit

11 memoranda or refunds arising on account of the erroneous

12 payment of tax, penalty, or interest under this subsection. In

13 the administration of and compliance with this subsection, the

14 Department and persons who are subject to this subsection shall

15 have the same rights, remedies, privileges, immunities,

16 powers, and duties, be subject to the same conditions,

17 restrictions, limitations, penalties, and definitions of

18 terms, and employ the same modes of procedure as are prescribed

19 in Sections 2 and 4 (except provisions pertaining to the State

20 rate of tax; and in respect to the provisions of the Use Tax

21 Act referred to in that Section, except provisions concerning

22 collection or refunding of the tax by retailers, except the

23 provisions of Section 19 pertaining to claims by retailers,

24 except the last paragraph concerning refunds, and except that

25 credit memoranda issued under this subsection may not be used

26 to discharge any State tax liability) of the Automobile Renting

SB2217

- 505 -

LRB100 13147 JWD 27539 b

1 Occupation and Use Tax Act, as fully as if provisions contained

2 in those Sections of that Act were set forth in this

3 subsection.

4 Whenever the Department determines that a refund should be

5 made under this subsection to a claimant instead of issuing a

6 credit memorandum, the Department shall notify the State

7 Comptroller, who shall cause a warrant to be drawn for the

8 amount specified and to the person named in the notification

9 from the Department. The refund shall be paid by the State

10 Treasurer out of the Metropolitan Pier and Exposition Authority

11 trust fund held by the State Treasurer as trustee for the

12 Authority.

13 The Department shall forthwith pay over to the State

14 Treasurer, ex officio, as trustee, all taxes, penalties, and

15 interest collected under this subsection for deposit into a

16 trust fund held outside the State Treasury. On or before the

17 25th day of each calendar month, the Department shall certify

18 to the State Comptroller the amounts to be paid under

19 subsection (g) of this Section, which shall be the amounts (not

20 including credit memoranda) collected under this subsection

21 during the second preceding calendar month by the Department,

22 less any amounts determined by the Department to be necessary

23 for payment of refunds, less 2% of the remainder, which the

24 Department shall transfer into the Tax Compliance and

25 Administration Fund. The Department, at the time of each

26 monthly disbursement to the Authority, shall prepare and

SB2217

- 506 -

LRB100 13147 JWD 27539 b

1 certify to the State Comptroller the amount to be transferred

2 into the Tax Compliance and Administration Fund under this

3 subsection. Within 10 days after receipt by the State

4 Comptroller of the Department's certification, the Comptroller

5 shall cause the orders to be drawn for such amounts, and the

6 Treasurer shall administer the ~~those~~ amounts distributed to the

7 Authority as required in subsection (g).

8 A certified copy of any ordinance imposing or discontinuing

9 a tax or effecting a change in the rate of that tax shall be

10 filed with the Illinois Department of Revenue, whereupon the

11 Department shall proceed to administer and enforce this

12 subsection on behalf of the Authority as of the first day of

13 the third calendar month following the date of filing.

14 (f) By ordinance the Authority shall, as soon as

15 practicable after the effective date of this amendatory Act of

16 1991, impose an occupation tax on all persons, other than a

17 governmental agency, engaged in the business of providing

18 ground transportation for hire to passengers in the

19 metropolitan area at a rate of (i) $4 per taxi or livery

20 vehicle departure with passengers for hire from commercial

21 service airports in the metropolitan area, (ii) for each

22 departure with passengers for hire from a commercial service

23 airport in the metropolitan area in a bus or van operated by a

24 person other than a person described in item (iii): $18 per bus

25 or van with a capacity of 1-12 passengers, $36 per bus or van

26 with a capacity of 13-24 passengers, and $54 per bus or van

SB2217

- 507 -

LRB100 13147 JWD 27539 b

1 with a capacity of over 24 passengers, and (iii) for each

2 departure with passengers for hire from a commercial service

3 airport in the metropolitan area in a bus or van operated by a

4 person regulated by the Interstate Commerce Commission or

5 Illinois Commerce Commission, operating scheduled service from

6 the airport, and charging fares on a per passenger basis: $2

7 per passenger for hire in each bus or van. The term "commercial

8 service airports" means those airports receiving scheduled

9 passenger service and enplaning more than 100,000 passengers

10 per year.

11 In the ordinance imposing the tax, the Authority may

12 provide for the administration and enforcement of the tax and

13 the collection of the tax from persons subject to the tax as

14 the Authority determines to be necessary or practicable for the

15 effective administration of the tax. The Authority may enter

16 into agreements as it deems appropriate with any governmental

17 agency providing for that agency to act as the Authority's

18 agent to collect the tax.

19 In the ordinance imposing the tax, the Authority may

20 designate a method or methods for persons subject to the tax to

21 reimburse themselves for the tax liability arising under the

22 ordinance (i) by separately stating the full amount of the tax

23 liability as an additional charge to passengers departing the

24 airports, (ii) by separately stating one-half of the tax

25 liability as an additional charge to both passengers departing

26 from and to passengers arriving at the airports, or (iii) by

SB2217

- 508 -

LRB100 13147 JWD 27539 b

1 some other method determined by the Authority.

2 All taxes, penalties, and interest collected under any

3 ordinance adopted under this subsection, less any amounts

4 determined to be necessary for the payment of refunds and less

5 the taxes, penalties, and interest attributable to any increase

6 in the rate of tax authorized by Public Act 96-898, shall be

7 paid forthwith to the State Treasurer, ex officio, for deposit

8 into a trust fund held outside the State Treasury and shall be

9 administered by the State Treasurer as provided in subsection

10 (g) of this Section. All taxes, penalties, and interest

11 attributable to any increase in the rate of tax authorized by

12 Public Act 96-898 shall be paid by the State Treasurer as

13 follows: 25% for deposit into the Convention Center Support

14 Fund, to be used by the Village of Rosemont for the repair,

15 maintenance, and improvement of the Donald E. Stephens

16 Convention Center and for debt service on debt instruments

17 issued for those purposes by the village and 75% to the

18 Authority to be used for grants to an organization meeting the

19 qualifications set out in Section 5.6 of this Act, provided the

20 Metropolitan Pier and Exposition Authority has entered into a

21 marketing agreement with such an organization.

22 (g) Amounts deposited from the proceeds of taxes imposed by

23 the Authority under subsections (b), (c), (d), (e), and (f) of

24 this Section and amounts deposited under Section 19 of the

25 Illinois Sports Facilities Authority Act shall be held in a

26 trust fund outside the State Treasury and, other than the

SB2217

- 509 -

LRB100 13147 JWD 27539 b

1 amounts transferred into the Tax Compliance and Administration

2 Fund under subsections (b), (c), (d), and (e),shall be

3 administered by the Treasurer as follows:

4 (1) An amount necessary for the payment of refunds with

5 respect to those taxes shall be retained in the trust fund

6 and used for those payments.

7 (2) On July 20 and on the 20th of each month

8 thereafter, provided that the amount requested in the

9 annual certificate of the Chairman of the Authority filed

10 under Section 8.25f of the State Finance Act has been

11 appropriated for payment to the Authority, 1/8 of the local

12 tax transfer amount, together with any cumulative

13 deficiencies in the amounts transferred into the McCormick

14 Place Expansion Project Fund under this subparagraph (2)

15 during the fiscal year for which the certificate has been

16 filed, shall be transferred from the trust fund into the

17 McCormick Place Expansion Project Fund in the State

18 treasury until 100% of the local tax transfer amount has

19 been so transferred. "Local tax transfer amount" shall mean

20 the amount requested in the annual certificate, minus the

21 reduction amount. "Reduction amount" shall mean $41.7

22 million in fiscal year 2011, $36.7 million in fiscal year

23 2012, $36.7 million in fiscal year 2013, $36.7 million in

24 fiscal year 2014, and $31.7 million in each fiscal year

25 thereafter until 2032, provided that the reduction amount

26 shall be reduced by (i) the amount certified by the

SB2217

- 510 -

LRB100 13147 JWD 27539 b

1 Authority to the State Comptroller and State Treasurer

2 under Section 8.25 of the State Finance Act, as amended,

3 with respect to that fiscal year and (ii) in any fiscal

4 year in which the amounts deposited in the trust fund under

5 this Section exceed $318.3 million, exclusive of amounts

6 set aside for refunds and for the reserve account, one

7 dollar for each dollar of the deposits in the trust fund

8 above $318.3 million with respect to that year, exclusive

9 of amounts set aside for refunds and for the reserve

10 account.

11 (3) On July 20, 2010, the Comptroller shall certify to

12 the Governor, the Treasurer, and the Chairman of the

13 Authority the 2010 deficiency amount, which means the

14 cumulative amount of transfers that were due from the trust

15 fund to the McCormick Place Expansion Project Fund in

16 fiscal years 2008, 2009, and 2010 under Section 13(g) of

17 this Act, as it existed prior to May 27, 2010 (the

18 effective date of Public Act 96-898), but not made. On July

19 20, 2011 and on July 20 of each year through July 20, 2014,

20 the Treasurer shall calculate for the previous fiscal year

21 the surplus revenues in the trust fund and pay that amount

22 to the Authority. On July 20, 2015 and on July 20 of each

23 year thereafter, as long as bonds and notes issued under

24 Section 13.2 or bonds and notes issued to refund those

25 bonds and notes are outstanding, the Treasurer shall

26 calculate for the previous fiscal year the surplus revenues

SB2217

- 511 -

LRB100 13147 JWD 27539 b

1 in the trust fund and pay one-half of that amount to the

2 State Treasurer for deposit into the General Revenue Fund

3 until the 2010 deficiency amount has been paid and shall

4 pay the balance of the surplus revenues to the Authority.

5 "Surplus revenues" means the amounts remaining in the trust

6 fund on June 30 of the previous fiscal year (A) after the

7 State Treasurer has set aside in the trust fund (i) amounts

8 retained for refunds under subparagraph (1) and (ii) any

9 amounts necessary to meet the reserve account amount and

10 (B) after the State Treasurer has transferred from the

11 trust fund to the General Revenue Fund 100% of any

12 post-2010 deficiency amount. "Reserve account amount"

13 means $15 million in fiscal year 2011 and $30 million in

14 each fiscal year thereafter. The reserve account amount

15 shall be set aside in the trust fund and used as a reserve

16 to be transferred to the McCormick Place Expansion Project

17 Fund in the event the proceeds of taxes imposed under this

18 Section 13 are not sufficient to fund the transfer required

19 in subparagraph (2). "Post-2010 deficiency amount" means

20 any deficiency in transfers from the trust fund to the

21 McCormick Place Expansion Project Fund with respect to

22 fiscal years 2011 and thereafter. It is the intention of

23 this subparagraph (3) that no surplus revenues shall be

24 paid to the Authority with respect to any year in which a

25 post-2010 deficiency amount has not been satisfied by the

26 Authority.

SB2217

- 512 -

LRB100 13147 JWD 27539 b

1 Moneys received by the Authority as surplus revenues may be

2 used (i) for the purposes of paying debt service on the bonds

3 and notes issued by the Authority, including early redemption

4 of those bonds or notes, (ii) for the purposes of repair,

5 replacement, and improvement of the grounds, buildings, and

6 facilities of the Authority, and (iii) for the corporate

7 purposes of the Authority in fiscal years 2011 through 2015 in

8 an amount not to exceed $20,000,000 annually or $80,000,000

9 total, which amount shall be reduced $0.75 for each dollar of

10 the receipts of the Authority in that year from any contract

11 entered into with respect to naming rights at McCormick Place

12 under Section 5(m) of this Act. When bonds and notes issued

13 under Section 13.2, or bonds or notes issued to refund those

14 bonds and notes, are no longer outstanding, the balance in the

15 trust fund shall be paid to the Authority.

16 (h) The ordinances imposing the taxes authorized by this

17 Section shall be repealed when bonds and notes issued under

18 Section 13.2 or bonds and notes issued to refund those bonds

19 and notes are no longer outstanding.

20 (Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)

21 Section 50-30. The Metro-East Park and Recreation District

22 Act is amended by changing Section 30 as follows:

23 (70 ILCS 1605/30)

24 Sec. 30. Taxes.

SB2217

- 513 -

LRB100 13147 JWD 27539 b

1 (a) The board shall impose a tax upon all persons engaged

2 in the business of selling tangible personal property, other

3 than personal property titled or registered with an agency of

4 this State's government, at retail in the District on the gross

5 receipts from the sales made in the course of business. This

6 tax shall be imposed only at the rate of one-tenth of one per

7 cent.

8 This additional tax may not be imposed on the sales of food

9 for human consumption that is to be consumed off the premises

10 where it is sold (other than alcoholic beverages, soft drinks,

11 and food which has been prepared for immediate consumption) and

12 prescription and non-prescription medicines, drugs, medical

13 appliances, and insulin, urine testing materials, syringes,

14 and needles used by diabetics. The tax imposed by the Board

15 under this Section and all civil penalties that may be assessed

16 as an incident of the tax shall be collected and enforced by

17 the Department of Revenue. The certificate of registration that

18 is issued by the Department to a retailer under the Retailers'

19 Occupation Tax Act shall permit the retailer to engage in a

20 business that is taxable without registering separately with

21 the Department under an ordinance or resolution under this

22 Section. The Department has full power to administer and

23 enforce this Section, to collect all taxes and penalties due

24 under this Section, to dispose of taxes and penalties so

25 collected in the manner provided in this Section, and to

26 determine all rights to credit memoranda arising on account of

SB2217

- 514 -

LRB100 13147 JWD 27539 b

1 the erroneous payment of a tax or penalty under this Section.

2 In the administration of and compliance with this Section, the

3 Department and persons who are subject to this Section shall

4 (i) have the same rights, remedies, privileges, immunities,

5 powers, and duties, (ii) be subject to the same conditions,

6 restrictions, limitations, penalties, and definitions of

7 terms, and (iii) employ the same modes of procedure as are

8 prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 1k, 1m,

9 1n, 2, 2-5, 2-5.5, 2-10 (in respect to all provisions contained

10 in those Sections other than the State rate of tax), 2-12, 2-15

11 through 2-70, 2a, 2b, 2c, 3 (except provisions relating to

12 transaction returns and quarter monthly payments), 4, 5, 5a,

13 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,

14 7, 8, 9, 10, 11, 11a, 12, and 13 of the Retailers' Occupation

15 Tax Act and the Uniform Penalty and Interest Act as if those

16 provisions were set forth in this Section.

17 Persons subject to any tax imposed under the authority

18 granted in this Section may reimburse themselves for their

19 sellers' tax liability by separately stating the tax as an

20 additional charge, which charge may be stated in combination,

21 in a single amount, with State tax which sellers are required

22 to collect under the Use Tax Act, pursuant to such bracketed

23 schedules as the Department may prescribe.

24 Whenever the Department determines that a refund should be

25 made under this Section to a claimant instead of issuing a

26 credit memorandum, the Department shall notify the State

SB2217

- 515 -

LRB100 13147 JWD 27539 b

1 Comptroller, who shall cause the order to be drawn for the

2 amount specified and to the person named in the notification

3 from the Department. The refund shall be paid by the State

4 Treasurer out of the State Metro-East Park and Recreation

5 District Fund.

6 (b) If a tax has been imposed under subsection (a), a

7 service occupation tax shall also be imposed at the same rate

8 upon all persons engaged, in the District, in the business of

9 making sales of service, who, as an incident to making those

10 sales of service, transfer tangible personal property within

11 the District as an incident to a sale of service. This tax may

12 not be imposed on sales of food for human consumption that is

13 to be consumed off the premises where it is sold (other than

14 alcoholic beverages, soft drinks, and food prepared for

15 immediate consumption) and prescription and non-prescription

16 medicines, drugs, medical appliances, and insulin, urine

17 testing materials, syringes, and needles used by diabetics. The

18 tax imposed under this subsection and all civil penalties that

19 may be assessed as an incident thereof shall be collected and

20 enforced by the Department of Revenue. The Department has full

21 power to administer and enforce this subsection; to collect all

22 taxes and penalties due hereunder; to dispose of taxes and

23 penalties so collected in the manner hereinafter provided; and

24 to determine all rights to credit memoranda arising on account

25 of the erroneous payment of tax or penalty hereunder. In the

26 administration of, and compliance with this subsection, the

SB2217

- 516 -

LRB100 13147 JWD 27539 b

1 Department and persons who are subject to this paragraph shall

2 (i) have the same rights, remedies, privileges, immunities,

3 powers, and duties, (ii) be subject to the same conditions,

4 restrictions, limitations, penalties, exclusions, exemptions,

5 and definitions of terms, and (iii) employ the same modes of

6 procedure as are prescribed in Sections 2 (except that the

7 reference to State in the definition of supplier maintaining a

8 place of business in this State shall mean the District), 2a,

9 2b, 2c, 3 through 3-50 (in respect to all provisions therein

10 other than the State rate of tax), 4 (except that the reference

11 to the State shall be to the District), 5, 7, 8 (except that

12 the jurisdiction to which the tax shall be a debt to the extent

13 indicated in that Section 8 shall be the District), 9 (except

14 as to the disposition of taxes and penalties collected), 10,

15 11, 12 (except the reference therein to Section 2b of the

16 Retailers' Occupation Tax Act), 13 (except that any reference

17 to the State shall mean the District), Sections 15, 16, 17, 18,

18 19 and 20 of the Service Occupation Tax Act and the Uniform

19 Penalty and Interest Act, as fully as if those provisions were

20 set forth herein.

21 Persons subject to any tax imposed under the authority

22 granted in this subsection may reimburse themselves for their

23 serviceman's tax liability by separately stating the tax as an

24 additional charge, which charge may be stated in combination,

25 in a single amount, with State tax that servicemen are

26 authorized to collect under the Service Use Tax Act, in

SB2217

- 517 -

LRB100 13147 JWD 27539 b

1 accordance with such bracket schedules as the Department may

2 prescribe.

3 Whenever the Department determines that a refund should be

4 made under this subsection to a claimant instead of issuing a

5 credit memorandum, the Department shall notify the State

6 Comptroller, who shall cause the warrant to be drawn for the

7 amount specified, and to the person named, in the notification

8 from the Department. The refund shall be paid by the State

9 Treasurer out of the State Metro-East Park and Recreation

10 District Fund.

11 Nothing in this subsection shall be construed to authorize

12 the board to impose a tax upon the privilege of engaging in any

13 business which under the Constitution of the United States may

14 not be made the subject of taxation by the State.

15 (c) The Department shall immediately pay over to the State

16 Treasurer, ex officio, as trustee, all taxes and penalties

17 collected under this Section to be deposited into the State

18 Metro-East Park and Recreation District Fund, which shall be an

19 unappropriated trust fund held outside of the State treasury.

20 As soon as possible after the first day of each month,

21 beginning January 1, 2011, upon certification of the Department

22 of Revenue, the Comptroller shall order transferred, and the

23 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

24 local sales tax increment, as defined in the Innovation

25 Development and Economy Act, collected under this Section

26 during the second preceding calendar month for sales within a

SB2217

- 518 -

LRB100 13147 JWD 27539 b

1 STAR bond district. The Department shall make this

2 certification only if the Metro East Park and Recreation

3 District imposes a tax on real property as provided in the

4 definition of "local sales taxes" under the Innovation

5 Development and Economy Act.

6 After the monthly transfer to the STAR Bonds Revenue Fund,

7 on or before the 25th day of each calendar month, the

8 Department shall prepare and certify to the Comptroller the

9 disbursement of stated sums of money pursuant to Section 35 of

10 this Act to the District from which retailers have paid taxes

11 or penalties to the Department during the second preceding

12 calendar month. The amount to be paid to the District shall be

13 the amount (not including credit memoranda) collected under

14 this Section during the second preceding calendar month by the

15 Department plus an amount the Department determines is

16 necessary to offset any amounts that were erroneously paid to a

17 different taxing body, and not including (i) an amount equal to

18 the amount of refunds made during the second preceding calendar

19 month by the Department on behalf of the District, (ii) any

20 amount that the Department determines is necessary to offset

21 any amounts that were payable to a different taxing body but

22 were erroneously paid to the District, ~~and~~ (iii) any amounts

23 that are transferred to the STAR Bonds Revenue Fund, and (iv)

24 2% of the remainder, which the Department shall transfer into

25 the Tax Compliance and Administration Fund. The Department, at

26 the time of each monthly disbursement to the District, shall

SB2217

- 519 -

LRB100 13147 JWD 27539 b

1 prepare and certify to the State Comptroller the amount to be

2 transferred into the Tax Compliance and Administration Fund

3 under this subsection. Within 10 days after receipt by the

4 Comptroller of the disbursement certification to the District

5 and the Tax Compliance and Administration Fundprovided for in

6 this Section to be given to the Comptroller by the Department,

7 the Comptroller shall cause the orders to be drawn for the

8 respective amounts in accordance with directions contained in

9 the certification.

10 (d) For the purpose of determining whether a tax authorized

11 under this Section is applicable, a retail sale by a producer

12 of coal or another mineral mined in Illinois is a sale at

13 retail at the place where the coal or other mineral mined in

14 Illinois is extracted from the earth. This paragraph does not

15 apply to coal or another mineral when it is delivered or

16 shipped by the seller to the purchaser at a point outside

17 Illinois so that the sale is exempt under the United States

18 Constitution as a sale in interstate or foreign commerce.

19 (e) Nothing in this Section shall be construed to authorize

20 the board to impose a tax upon the privilege of engaging in any

21 business that under the Constitution of the United States may

22 not be made the subject of taxation by this State.

23 (f) An ordinance imposing a tax under this Section or an

24 ordinance extending the imposition of a tax to an additional

25 county or counties shall be certified by the board and filed

26 with the Department of Revenue either (i) on or before the

SB2217

- 520 -

LRB100 13147 JWD 27539 b

1 first day of April, whereupon the Department shall proceed to

2 administer and enforce the tax as of the first day of July next

3 following the filing; or (ii) on or before the first day of

4 October, whereupon the Department shall proceed to administer

5 and enforce the tax as of the first day of January next

6 following the filing.

7 (g) When certifying the amount of a monthly disbursement to

8 the District under this Section, the Department shall increase

9 or decrease the amounts by an amount necessary to offset any

10 misallocation of previous disbursements. The offset amount

11 shall be the amount erroneously disbursed within the previous 6

12 months from the time a misallocation is discovered.

13 (Source: P.A. 98-1098, eff. 8-26-14; 99-217, eff. 7-31-15.)

14 Section 50-35. The Local Mass Transit District Act is

15 amended by changing Section 5.01 as follows:

16 (70 ILCS 3610/5.01) (from Ch. 111 2/3, par. 355.01)

17 Sec. 5.01. Metro East Mass Transit District; use and

18 occupation taxes.

19 (a) The Board of Trustees of any Metro East Mass Transit

20 District may, by ordinance adopted with the concurrence of

21 two-thirds of the then trustees, impose throughout the District

22 any or all of the taxes and fees provided in this Section. All

23 taxes and fees imposed under this Section shall be used only

24 for public mass transportation systems, and the amount used to

SB2217

- 521 -

LRB100 13147 JWD 27539 b

1 provide mass transit service to unserved areas of the District

2 shall be in the same proportion to the total proceeds as the

3 number of persons residing in the unserved areas is to the

4 total population of the District. Except as otherwise provided

5 in this Act, taxes imposed under this Section and civil

6 penalties imposed incident thereto shall be collected and

7 enforced by the State Department of Revenue. The Department

8 shall have the power to administer and enforce the taxes and to

9 determine all rights for refunds for erroneous payments of the

10 taxes.

11 (b) The Board may impose a Metro East Mass Transit District

12 Retailers' Occupation Tax upon all persons engaged in the

13 business of selling tangible personal property at retail in the

14 district at a rate of 1/4 of 1%, or as authorized under

15 subsection (d-5) of this Section, of the gross receipts from

16 the sales made in the course of such business within the

17 district. The tax imposed under this Section and all civil

18 penalties that may be assessed as an incident thereof shall be

19 collected and enforced by the State Department of Revenue. The

20 Department shall have full power to administer and enforce this

21 Section; to collect all taxes and penalties so collected in the

22 manner hereinafter provided; and to determine all rights to

23 credit memoranda arising on account of the erroneous payment of

24 tax or penalty hereunder. In the administration of, and

25 compliance with, this Section, the Department and persons who

26 are subject to this Section shall have the same rights,

SB2217

- 522 -

LRB100 13147 JWD 27539 b

1 remedies, privileges, immunities, powers and duties, and be

2 subject to the same conditions, restrictions, limitations,

3 penalties, exclusions, exemptions and definitions of terms and

4 employ the same modes of procedure, as are prescribed in

5 Sections 1, 1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65

6 (in respect to all provisions therein other than the State rate

7 of tax), 2c, 3 (except as to the disposition of taxes and

8 penalties collected), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j,

9 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, and 14 of

10 the Retailers' Occupation Tax Act and Section 3-7 of the

11 Uniform Penalty and Interest Act, as fully as if those

12 provisions were set forth herein.

13 Persons subject to any tax imposed under the Section may

14 reimburse themselves for their seller's tax liability

15 hereunder by separately stating the tax as an additional

16 charge, which charge may be stated in combination, in a single

17 amount, with State taxes that sellers are required to collect

18 under the Use Tax Act, in accordance with such bracket

19 schedules as the Department may prescribe.

20 Whenever the Department determines that a refund should be

21 made under this Section to a claimant instead of issuing a

22 credit memorandum, the Department shall notify the State

23 Comptroller, who shall cause the warrant to be drawn for the

24 amount specified, and to the person named, in the notification

25 from the Department. The refund shall be paid by the State

26 Treasurer out of the Metro East Mass Transit District tax fund

SB2217

- 523 -

LRB100 13147 JWD 27539 b

1 established under paragraph (h) of this Section.

2 If a tax is imposed under this subsection (b), a tax shall

3 also be imposed under subsections (c) and (d) of this Section.

4 For the purpose of determining whether a tax authorized

5 under this Section is applicable, a retail sale, by a producer

6 of coal or other mineral mined in Illinois, is a sale at retail

7 at the place where the coal or other mineral mined in Illinois

8 is extracted from the earth. This paragraph does not apply to

9 coal or other mineral when it is delivered or shipped by the

10 seller to the purchaser at a point outside Illinois so that the

11 sale is exempt under the Federal Constitution as a sale in

12 interstate or foreign commerce.

13 No tax shall be imposed or collected under this subsection

14 on the sale of a motor vehicle in this State to a resident of

15 another state if that motor vehicle will not be titled in this

16 State.

17 Nothing in this Section shall be construed to authorize the

18 Metro East Mass Transit District to impose a tax upon the

19 privilege of engaging in any business which under the

20 Constitution of the United States may not be made the subject

21 of taxation by this State.

22 (c) If a tax has been imposed under subsection (b), a Metro

23 East Mass Transit District Service Occupation Tax shall also be

24 imposed upon all persons engaged, in the district, in the

25 business of making sales of service, who, as an incident to

26 making those sales of service, transfer tangible personal

SB2217

- 524 -

LRB100 13147 JWD 27539 b

1 property within the District, either in the form of tangible

2 personal property or in the form of real estate as an incident

3 to a sale of service. The tax rate shall be 1/4%, or as

4 authorized under subsection (d-5) of this Section, of the

5 selling price of tangible personal property so transferred

6 within the district. The tax imposed under this paragraph and

7 all civil penalties that may be assessed as an incident thereof

8 shall be collected and enforced by the State Department of

9 Revenue. The Department shall have full power to administer and

10 enforce this paragraph; to collect all taxes and penalties due

11 hereunder; to dispose of taxes and penalties so collected in

12 the manner hereinafter provided; and to determine all rights to

13 credit memoranda arising on account of the erroneous payment of

14 tax or penalty hereunder. In the administration of, and

15 compliance with this paragraph, the Department and persons who

16 are subject to this paragraph shall have the same rights,

17 remedies, privileges, immunities, powers and duties, and be

18 subject to the same conditions, restrictions, limitations,

19 penalties, exclusions, exemptions and definitions of terms and

20 employ the same modes of procedure as are prescribed in

21 Sections 1a-1, 2 (except that the reference to State in the

22 definition of supplier maintaining a place of business in this

23 State shall mean the Authority), 2a, 3 through 3-50 (in respect

24 to all provisions therein other than the State rate of tax), 4

25 (except that the reference to the State shall be to the

26 Authority), 5, 7, 8 (except that the jurisdiction to which the

SB2217

- 525 -

LRB100 13147 JWD 27539 b

1 tax shall be a debt to the extent indicated in that Section 8

2 shall be the District), 9 (except as to the disposition of

3 taxes and penalties collected, and except that the returned

4 merchandise credit for this tax may not be taken against any

5 State tax), 10, 11, 12 (except the reference therein to Section

6 2b of the Retailers' Occupation Tax Act), 13 (except that any

7 reference to the State shall mean the District), the first

8 paragraph of Section 15, 16, 17, 18, 19 and 20 of the Service

9 Occupation Tax Act and Section 3-7 of the Uniform Penalty and

10 Interest Act, as fully as if those provisions were set forth

11 herein.

12 Persons subject to any tax imposed under the authority

13 granted in this paragraph may reimburse themselves for their

14 serviceman's tax liability hereunder by separately stating the

15 tax as an additional charge, which charge may be stated in

16 combination, in a single amount, with State tax that servicemen

17 are authorized to collect under the Service Use Tax Act, in

18 accordance with such bracket schedules as the Department may

19 prescribe.

20 Whenever the Department determines that a refund should be

21 made under this paragraph to a claimant instead of issuing a

22 credit memorandum, the Department shall notify the State

23 Comptroller, who shall cause the warrant to be drawn for the

24 amount specified, and to the person named, in the notification

25 from the Department. The refund shall be paid by the State

26 Treasurer out of the Metro East Mass Transit District tax fund

SB2217

- 526 -

LRB100 13147 JWD 27539 b

1 established under paragraph (h) of this Section.

2 Nothing in this paragraph shall be construed to authorize

3 the District to impose a tax upon the privilege of engaging in

4 any business which under the Constitution of the United States

5 may not be made the subject of taxation by the State.

6 (d) If a tax has been imposed under subsection (b), a Metro

7 East Mass Transit District Use Tax shall also be imposed upon

8 the privilege of using, in the district, any item of tangible

9 personal property that is purchased outside the district at

10 retail from a retailer, and that is titled or registered with

11 an agency of this State's government, at a rate of 1/4%, or as

12 authorized under subsection (d-5) of this Section, of the

13 selling price of the tangible personal property within the

14 District, as "selling price" is defined in the Use Tax Act. The

15 tax shall be collected from persons whose Illinois address for

16 titling or registration purposes is given as being in the

17 District. The tax shall be collected by the Department of

18 Revenue for the Metro East Mass Transit District. The tax must

19 be paid to the State, or an exemption determination must be

20 obtained from the Department of Revenue, before the title or

21 certificate of registration for the property may be issued. The

22 tax or proof of exemption may be transmitted to the Department

23 by way of the State agency with which, or the State officer

24 with whom, the tangible personal property must be titled or

25 registered if the Department and the State agency or State

26 officer determine that this procedure will expedite the

SB2217

- 527 -

LRB100 13147 JWD 27539 b

1 processing of applications for title or registration.

2 The Department shall have full power to administer and

3 enforce this paragraph; to collect all taxes, penalties and

4 interest due hereunder; to dispose of taxes, penalties and

5 interest so collected in the manner hereinafter provided; and

6 to determine all rights to credit memoranda or refunds arising

7 on account of the erroneous payment of tax, penalty or interest

8 hereunder. In the administration of, and compliance with, this

9 paragraph, the Department and persons who are subject to this

10 paragraph shall have the same rights, remedies, privileges,

11 immunities, powers and duties, and be subject to the same

12 conditions, restrictions, limitations, penalties, exclusions,

13 exemptions and definitions of terms and employ the same modes

14 of procedure, as are prescribed in Sections 2 (except the

15 definition of "retailer maintaining a place of business in this

16 State"), 3 through 3-80 (except provisions pertaining to the

17 State rate of tax, and except provisions concerning collection

18 or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,

19 19 (except the portions pertaining to claims by retailers and

20 except the last paragraph concerning refunds), 20, 21 and 22 of

21 the Use Tax Act and Section 3-7 of the Uniform Penalty and

22 Interest Act, that are not inconsistent with this paragraph, as

23 fully as if those provisions were set forth herein.

24 Whenever the Department determines that a refund should be

25 made under this paragraph to a claimant instead of issuing a

26 credit memorandum, the Department shall notify the State

SB2217

- 528 -

LRB100 13147 JWD 27539 b

1 Comptroller, who shall cause the order to be drawn for the

2 amount specified, and to the person named, in the notification

3 from the Department. The refund shall be paid by the State

4 Treasurer out of the Metro East Mass Transit District tax fund

5 established under paragraph (h) of this Section.

6 (d-5) (A) The county board of any county participating in

7 the Metro East Mass Transit District may authorize, by

8 ordinance, a referendum on the question of whether the tax

9 rates for the Metro East Mass Transit District Retailers'

10 Occupation Tax, the Metro East Mass Transit District Service

11 Occupation Tax, and the Metro East Mass Transit District Use

12 Tax for the District should be increased from 0.25% to 0.75%.

13 Upon adopting the ordinance, the county board shall certify the

14 proposition to the proper election officials who shall submit

15 the proposition to the voters of the District at the next

16 election, in accordance with the general election law.

17 The proposition shall be in substantially the following

18 form:

19 Shall the tax rates for the Metro East Mass Transit

20 District Retailers' Occupation Tax, the Metro East Mass

21 Transit District Service Occupation Tax, and the Metro East

22 Mass Transit District Use Tax be increased from 0.25% to

23 0.75%?

24 (B) Two thousand five hundred electors of any Metro East

25 Mass Transit District may petition the Chief Judge of the

26 Circuit Court, or any judge of that Circuit designated by the

SB2217

- 529 -

LRB100 13147 JWD 27539 b

1 Chief Judge, in which that District is located to cause to be

2 submitted to a vote of the electors the question whether the

3 tax rates for the Metro East Mass Transit District Retailers'

4 Occupation Tax, the Metro East Mass Transit District Service

5 Occupation Tax, and the Metro East Mass Transit District Use

6 Tax for the District should be increased from 0.25% to 0.75%.

7 Upon submission of such petition the court shall set a date

8 not less than 10 nor more than 30 days thereafter for a hearing

9 on the sufficiency thereof. Notice of the filing of such

10 petition and of such date shall be given in writing to the

11 District and the County Clerk at least 7 days before the date

12 of such hearing.

13 If such petition is found sufficient, the court shall enter

14 an order to submit that proposition at the next election, in

15 accordance with general election law.

16 The form of the petition shall be in substantially the

17 following form: To the Circuit Court of the County of (name of

18 county):

19 We, the undersigned electors of the (name of transit

20 district), respectfully petition your honor to submit to a

21 vote of the electors of (name of transit district) the

22 following proposition:

23 Shall the tax rates for the Metro East Mass Transit

24 District Retailers' Occupation Tax, the Metro East Mass

25 Transit District Service Occupation Tax, and the Metro East

26 Mass Transit District Use Tax be increased from 0.25% to

SB2217

- 530 -

LRB100 13147 JWD 27539 b

1 0.75%?

2 Name Address, with Street and Number.

3		......................	........................................
4		......................	........................................

5 (C) The votes shall be recorded as "YES" or "NO". If a

6 majority of all votes cast on the proposition are for the

7 increase in the tax rates, the Metro East Mass Transit District

8 shall begin imposing the increased rates in the District, and

9 the Department of Revenue shall begin collecting the increased

10 amounts, as provided under this Section. An ordinance imposing

11 or discontinuing a tax hereunder or effecting a change in the

12 rate thereof shall be adopted and a certified copy thereof

13 filed with the Department on or before the first day of

14 October, whereupon the Department shall proceed to administer

15 and enforce this Section as of the first day of January next

16 following the adoption and filing, or on or before the first

17 day of April, whereupon the Department shall proceed to

18 administer and enforce this Section as of the first day of July

19 next following the adoption and filing.

20 (D) If the voters have approved a referendum under this

21 subsection, before November 1, 1994, to increase the tax rate

22 under this subsection, the Metro East Mass Transit District

23 Board of Trustees may adopt by a majority vote an ordinance at

24 any time before January 1, 1995 that excludes from the rate

25 increase tangible personal property that is titled or

26 registered with an agency of this State's government. The

SB2217

- 531 -

LRB100 13147 JWD 27539 b

1 ordinance excluding titled or registered tangible personal

2 property from the rate increase must be filed with the

3 Department at least 15 days before its effective date. At any

4 time after adopting an ordinance excluding from the rate

5 increase tangible personal property that is titled or

6 registered with an agency of this State's government, the Metro

7 East Mass Transit District Board of Trustees may adopt an

8 ordinance applying the rate increase to that tangible personal

9 property. The ordinance shall be adopted, and a certified copy

10 of that ordinance shall be filed with the Department, on or

11 before October 1, whereupon the Department shall proceed to

12 administer and enforce the rate increase against tangible

13 personal property titled or registered with an agency of this

14 State's government as of the following January 1. After

15 December 31, 1995, any reimposed rate increase in effect under

16 this subsection shall no longer apply to tangible personal

17 property titled or registered with an agency of this State's

18 government. Beginning January 1, 1996, the Board of Trustees of

19 any Metro East Mass Transit District may never reimpose a

20 previously excluded tax rate increase on tangible personal

21 property titled or registered with an agency of this State's

22 government. After July 1, 2004, if the voters have approved a

23 referendum under this subsection to increase the tax rate under

24 this subsection, the Metro East Mass Transit District Board of

25 Trustees may adopt by a majority vote an ordinance that

26 excludes from the rate increase tangible personal property that

SB2217

- 532 -

LRB100 13147 JWD 27539 b

1 is titled or registered with an agency of this State's

2 government. The ordinance excluding titled or registered

3 tangible personal property from the rate increase shall be

4 adopted, and a certified copy of that ordinance shall be filed

5 with the Department on or before October 1, whereupon the

6 Department shall administer and enforce this exclusion from the

7 rate increase as of the following January 1, or on or before

8 April 1, whereupon the Department shall administer and enforce

9 this exclusion from the rate increase as of the following July

10 1. The Board of Trustees of any Metro East Mass Transit

11 District may never reimpose a previously excluded tax rate

12 increase on tangible personal property titled or registered

13 with an agency of this State's government.

14 (d-6) If the Board of Trustees of any Metro East Mass

15 Transit District has imposed a rate increase under subsection

16 (d-5) and filed an ordinance with the Department of Revenue

17 excluding titled property from the higher rate, then that Board

18 may, by ordinance adopted with the concurrence of two-thirds of

19 the then trustees, impose throughout the District a fee. The

20 fee on the excluded property shall not exceed $20 per retail

21 transaction or an amount equal to the amount of tax excluded,

22 whichever is less, on tangible personal property that is titled

23 or registered with an agency of this State's government.

24 Beginning July 1, 2004, the fee shall apply only to titled

25 property that is subject to either the Metro East Mass Transit

26 District Retailers' Occupation Tax or the Metro East Mass

SB2217

- 533 -

LRB100 13147 JWD 27539 b

1 Transit District Service Occupation Tax. No fee shall be

2 imposed or collected under this subsection on the sale of a

3 motor vehicle in this State to a resident of another state if

4 that motor vehicle will not be titled in this State.

5 (d-7) Until June 30, 2004, if a fee has been imposed under

6 subsection (d-6), a fee shall also be imposed upon the

7 privilege of using, in the district, any item of tangible

8 personal property that is titled or registered with any agency

9 of this State's government, in an amount equal to the amount of

10 the fee imposed under subsection (d-6).

11 (d-7.1) Beginning July 1, 2004, any fee imposed by the

12 Board of Trustees of any Metro East Mass Transit District under

13 subsection (d-6) and all civil penalties that may be assessed

14 as an incident of the fees shall be collected and enforced by

15 the State Department of Revenue. Reference to "taxes" in this

16 Section shall be construed to apply to the administration,

17 payment, and remittance of all fees under this Section. For

18 purposes of any fee imposed under subsection (d-6), 4% of the

19 fee, penalty, and interest received by the Department in the

20 first 12 months that the fee is collected and enforced by the

21 Department and 2% of the fee, penalty, and interest following

22 the first 12 months shall be deposited into the Tax Compliance

23 and Administration Fund and shall be used by the Department,

24 subject to appropriation, to cover the costs of the Department.

25 No retailers' discount shall apply to any fee imposed under

26 subsection (d-6).

SB2217

- 534 -

LRB100 13147 JWD 27539 b

1 (d-8) No item of titled property shall be subject to both

2 the higher rate approved by referendum, as authorized under

3 subsection (d-5), and any fee imposed under subsection (d-6) or

4 (d-7).

5 (d-9) (Blank).

6 (d-10) (Blank).

7 (e) A certificate of registration issued by the State

8 Department of Revenue to a retailer under the Retailers'

9 Occupation Tax Act or under the Service Occupation Tax Act

10 shall permit the registrant to engage in a business that is

11 taxed under the tax imposed under paragraphs (b), (c) or (d) of

12 this Section and no additional registration shall be required

13 under the tax. A certificate issued under the Use Tax Act or

14 the Service Use Tax Act shall be applicable with regard to any

15 tax imposed under paragraph (c) of this Section.

16 (f) (Blank).

17 (g) Any ordinance imposing or discontinuing any tax under

18 this Section shall be adopted and a certified copy thereof

19 filed with the Department on or before June 1, whereupon the

20 Department of Revenue shall proceed to administer and enforce

21 this Section on behalf of the Metro East Mass Transit District

22 as of September 1 next following such adoption and filing.

23 Beginning January 1, 1992, an ordinance or resolution imposing

24 or discontinuing the tax hereunder shall be adopted and a

25 certified copy thereof filed with the Department on or before

26 the first day of July, whereupon the Department shall proceed

SB2217

- 535 -

LRB100 13147 JWD 27539 b

1 to administer and enforce this Section as of the first day of

2 October next following such adoption and filing. Beginning

3 January 1, 1993, except as provided in subsection (d-5) of this

4 Section, an ordinance or resolution imposing or discontinuing

5 the tax hereunder shall be adopted and a certified copy thereof

6 filed with the Department on or before the first day of

7 October, whereupon the Department shall proceed to administer

8 and enforce this Section as of the first day of January next

9 following such adoption and filing, or, beginning January 1,

10 2004, on or before the first day of April, whereupon the

11 Department shall proceed to administer and enforce this Section

12 as of the first day of July next following the adoption and

13 filing.

14 (h) Except as provided in subsection (d-7.1), the State

15 Department of Revenue shall, upon collecting any taxes as

16 provided in this Section, pay the taxes over to the State

17 Treasurer as trustee for the District. The taxes shall be held

18 in a trust fund outside the State Treasury.

19 As soon as possible after the first day of each month,

20 beginning January 1, 2011, upon certification of the Department

21 of Revenue, the Comptroller shall order transferred, and the

22 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

23 local sales tax increment, as defined in the Innovation

24 Development and Economy Act, collected under this Section

25 during the second preceding calendar month for sales within a

26 STAR bond district. The Department shall make this

SB2217

- 536 -

LRB100 13147 JWD 27539 b

1 certification only if the local mass transit district imposes a

2 tax on real property as provided in the definition of "local

3 sales taxes" under the Innovation Development and Economy Act.

4 After the monthly transfer to the STAR Bonds Revenue Fund,

5 on or before the 25th day of each calendar month, the State

6 Department of Revenue shall prepare and certify to the

7 Comptroller of the State of Illinois the amount to be paid to

8 the District, which shall be the amount (not including credit

9 memoranda) collected under this Section during the second

10 preceding calendar month by the Department plus an amount the

11 Department determines is necessary to offset any amounts that

12 were erroneously paid to a different taxing body, and not

13 including any amount equal to the amount of refunds made during

14 the second preceding calendar month by the Department on behalf

15 of the District, and not including any amount that the

16 Department determines is necessary to offset any amounts that

17 were payable to a different taxing body but were erroneously

18 paid to the District, and less any amounts that are transferred

19 to the STAR Bonds Revenue Fund, less 2% of the remainder, which

20 the Department shall transfer into the Tax Compliance and

21 Administration Fund. The Department, at the time of each

22 monthly disbursement to the District, shall prepare and certify

23 to the State Comptroller the amount to be transferred into the

24 Tax Compliance and Administration Fund under this subsection.

25 Within 10 days after receipt by the Comptroller of the

26 certification of the amount to be paid to the Districtand the

SB2217

- 537 -

LRB100 13147 JWD 27539 b

1 Tax Compliance and Administration Fund, the Comptroller shall

2 cause an order to be drawn for payment for the amount in

3 accordance with the direction in the certification.

4 (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15.)

5 Section 50-40. The Regional Transportation Authority Act

6 is amended by changing Sections 4.03 and 4.09 as follows:

7 (70 ILCS 3615/4.03) (from Ch. 111 2/3, par. 704.03)

8 Sec. 4.03. Taxes.

9 (a) In order to carry out any of the powers or purposes of

10 the Authority, the Board may by ordinance adopted with the

11 concurrence of 12 of the then Directors, impose throughout the

12 metropolitan region any or all of the taxes provided in this

13 Section. Except as otherwise provided in this Act, taxes

14 imposed under this Section and civil penalties imposed incident

15 thereto shall be collected and enforced by the State Department

16 of Revenue. The Department shall have the power to administer

17 and enforce the taxes and to determine all rights for refunds

18 for erroneous payments of the taxes. Nothing in Public Act

19 95-708 is intended to invalidate any taxes currently imposed by

20 the Authority. The increased vote requirements to impose a tax

21 shall only apply to actions taken after January 1, 2008 (the

22 effective date of Public Act 95-708).

23 (b) The Board may impose a public transportation tax upon

24 all persons engaged in the metropolitan region in the business

SB2217

- 538 -

LRB100 13147 JWD 27539 b

1 of selling at retail motor fuel for operation of motor vehicles

2 upon public highways. The tax shall be at a rate not to exceed

3 5% of the gross receipts from the sales of motor fuel in the

4 course of the business. As used in this Act, the term "motor

5 fuel" shall have the same meaning as in the Motor Fuel Tax Law.

6 The Board may provide for details of the tax. The provisions of

7 any tax shall conform, as closely as may be practicable, to the

8 provisions of the Municipal Retailers Occupation Tax Act,

9 including without limitation, conformity to penalties with

10 respect to the tax imposed and as to the powers of the State

11 Department of Revenue to promulgate and enforce rules and

12 regulations relating to the administration and enforcement of

13 the provisions of the tax imposed, except that reference in the

14 Act to any municipality shall refer to the Authority and the

15 tax shall be imposed only with regard to receipts from sales of

16 motor fuel in the metropolitan region, at rates as limited by

17 this Section.

18 (c) In connection with the tax imposed under paragraph (b)

19 of this Section the Board may impose a tax upon the privilege

20 of using in the metropolitan region motor fuel for the

21 operation of a motor vehicle upon public highways, the tax to

22 be at a rate not in excess of the rate of tax imposed under

23 paragraph (b) of this Section. The Board may provide for

24 details of the tax.

25 (d) The Board may impose a motor vehicle parking tax upon

26 the privilege of parking motor vehicles at off-street parking

SB2217

- 539 -

LRB100 13147 JWD 27539 b

1 facilities in the metropolitan region at which a fee is

2 charged, and may provide for reasonable classifications in and

3 exemptions to the tax, for administration and enforcement

4 thereof and for civil penalties and refunds thereunder and may

5 provide criminal penalties thereunder, the maximum penalties

6 not to exceed the maximum criminal penalties provided in the

7 Retailers' Occupation Tax Act. The Authority may collect and

8 enforce the tax itself or by contract with any unit of local

9 government. The State Department of Revenue shall have no

10 responsibility for the collection and enforcement unless the

11 Department agrees with the Authority to undertake the

12 collection and enforcement. As used in this paragraph, the term

13 "parking facility" means a parking area or structure having

14 parking spaces for more than 2 vehicles at which motor vehicles

15 are permitted to park in return for an hourly, daily, or other

16 periodic fee, whether publicly or privately owned, but does not

17 include parking spaces on a public street, the use of which is

18 regulated by parking meters.

19 (e) The Board may impose a Regional Transportation

20 Authority Retailers' Occupation Tax upon all persons engaged in

21 the business of selling tangible personal property at retail in

22 the metropolitan region. In Cook County the tax rate shall be

23 1.25% of the gross receipts from sales of food for human

24 consumption that is to be consumed off the premises where it is

25 sold (other than alcoholic beverages, soft drinks and food that

26 has been prepared for immediate consumption) and prescription

SB2217

- 540 -

LRB100 13147 JWD 27539 b

1 and nonprescription medicines, drugs, medical appliances and

2 insulin, urine testing materials, syringes and needles used by

3 diabetics, and 1% of the gross receipts from other taxable

4 sales made in the course of that business. In DuPage, Kane,

5 Lake, McHenry, and Will Counties, the tax rate shall be 0.75%

6 of the gross receipts from all taxable sales made in the course

7 of that business. The tax imposed under this Section and all

8 civil penalties that may be assessed as an incident thereof

9 shall be collected and enforced by the State Department of

10 Revenue. The Department shall have full power to administer and

11 enforce this Section; to collect all taxes and penalties so

12 collected in the manner hereinafter provided; and to determine

13 all rights to credit memoranda arising on account of the

14 erroneous payment of tax or penalty hereunder. In the

15 administration of, and compliance with this Section, the

16 Department and persons who are subject to this Section shall

17 have the same rights, remedies, privileges, immunities, powers

18 and duties, and be subject to the same conditions,

19 restrictions, limitations, penalties, exclusions, exemptions

20 and definitions of terms, and employ the same modes of

21 procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,

22 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions

23 therein other than the State rate of tax), 2c, 3 (except as to

24 the disposition of taxes and penalties collected), 4, 5, 5a,

25 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d,

26 7, 8, 9, 10, 11, 12 and 13 of the Retailers' Occupation Tax Act

SB2217

- 541 -

LRB100 13147 JWD 27539 b

1 and Section 3-7 of the Uniform Penalty and Interest Act, as

2 fully as if those provisions were set forth herein.

3 Persons subject to any tax imposed under the authority

4 granted in this Section may reimburse themselves for their

5 seller's tax liability hereunder by separately stating the tax

6 as an additional charge, which charge may be stated in

7 combination in a single amount with State taxes that sellers

8 are required to collect under the Use Tax Act, under any

9 bracket schedules the Department may prescribe.

10 Whenever the Department determines that a refund should be

11 made under this Section to a claimant instead of issuing a

12 credit memorandum, the Department shall notify the State

13 Comptroller, who shall cause the warrant to be drawn for the

14 amount specified, and to the person named, in the notification

15 from the Department. The refund shall be paid by the State

16 Treasurer out of the Regional Transportation Authority tax fund

17 established under paragraph (n) of this Section.

18 If a tax is imposed under this subsection (e), a tax shall

19 also be imposed under subsections (f) and (g) of this Section.

20 For the purpose of determining whether a tax authorized

21 under this Section is applicable, a retail sale by a producer

22 of coal or other mineral mined in Illinois, is a sale at retail

23 at the place where the coal or other mineral mined in Illinois

24 is extracted from the earth. This paragraph does not apply to

25 coal or other mineral when it is delivered or shipped by the

26 seller to the purchaser at a point outside Illinois so that the

SB2217

- 542 -

LRB100 13147 JWD 27539 b

1 sale is exempt under the Federal Constitution as a sale in

2 interstate or foreign commerce.

3 No tax shall be imposed or collected under this subsection

4 on the sale of a motor vehicle in this State to a resident of

5 another state if that motor vehicle will not be titled in this

6 State.

7 Nothing in this Section shall be construed to authorize the

8 Regional Transportation Authority to impose a tax upon the

9 privilege of engaging in any business that under the

10 Constitution of the United States may not be made the subject

11 of taxation by this State.

12 (f) If a tax has been imposed under paragraph (e), a

13 Regional Transportation Authority Service Occupation Tax shall

14 also be imposed upon all persons engaged, in the metropolitan

15 region in the business of making sales of service, who as an

16 incident to making the sales of service, transfer tangible

17 personal property within the metropolitan region, either in the

18 form of tangible personal property or in the form of real

19 estate as an incident to a sale of service. In Cook County, the

20 tax rate shall be: (1) 1.25% of the serviceman's cost price of

21 food prepared for immediate consumption and transferred

22 incident to a sale of service subject to the service occupation

23 tax by an entity licensed under the Hospital Licensing Act, the

24 Nursing Home Care Act, the Specialized Mental Health

25 Rehabilitation Act of 2013, the ID/DD Community Care Act, or

26 the MC/DD Act that is located in the metropolitan region; (2)

SB2217

- 543 -

LRB100 13147 JWD 27539 b

1 1.25% of the selling price of food for human consumption that

2 is to be consumed off the premises where it is sold (other than

3 alcoholic beverages, soft drinks and food that has been

4 prepared for immediate consumption) and prescription and

5 nonprescription medicines, drugs, medical appliances and

6 insulin, urine testing materials, syringes and needles used by

7 diabetics; and (3) 1% of the selling price from other taxable

8 sales of tangible personal property transferred. In DuPage,

9 Kane, Lake, McHenry and Will Counties the rate shall be 0.75%

10 of the selling price of all tangible personal property

11 transferred.

12 The tax imposed under this paragraph and all civil

13 penalties that may be assessed as an incident thereof shall be

14 collected and enforced by the State Department of Revenue. The

15 Department shall have full power to administer and enforce this

16 paragraph; to collect all taxes and penalties due hereunder; to

17 dispose of taxes and penalties collected in the manner

18 hereinafter provided; and to determine all rights to credit

19 memoranda arising on account of the erroneous payment of tax or

20 penalty hereunder. In the administration of and compliance with

21 this paragraph, the Department and persons who are subject to

22 this paragraph shall have the same rights, remedies,

23 privileges, immunities, powers and duties, and be subject to

24 the same conditions, restrictions, limitations, penalties,

25 exclusions, exemptions and definitions of terms, and employ the

26 same modes of procedure, as are prescribed in Sections 1a-1, 2,

SB2217

- 544 -

LRB100 13147 JWD 27539 b

1 2a, 3 through 3-50 (in respect to all provisions therein other

2 than the State rate of tax), 4 (except that the reference to

3 the State shall be to the Authority), 5, 7, 8 (except that the

4 jurisdiction to which the tax shall be a debt to the extent

5 indicated in that Section 8 shall be the Authority), 9 (except

6 as to the disposition of taxes and penalties collected, and

7 except that the returned merchandise credit for this tax may

8 not be taken against any State tax), 10, 11, 12 (except the

9 reference therein to Section 2b of the Retailers' Occupation

10 Tax Act), 13 (except that any reference to the State shall mean

11 the Authority), the first paragraph of Section 15, 16, 17, 18,

12 19 and 20 of the Service Occupation Tax Act and Section 3-7 of

13 the Uniform Penalty and Interest Act, as fully as if those

14 provisions were set forth herein.

15 Persons subject to any tax imposed under the authority

16 granted in this paragraph may reimburse themselves for their

17 serviceman's tax liability hereunder by separately stating the

18 tax as an additional charge, that charge may be stated in

19 combination in a single amount with State tax that servicemen

20 are authorized to collect under the Service Use Tax Act, under

21 any bracket schedules the Department may prescribe.

22 Whenever the Department determines that a refund should be

23 made under this paragraph to a claimant instead of issuing a

24 credit memorandum, the Department shall notify the State

25 Comptroller, who shall cause the warrant to be drawn for the

26 amount specified, and to the person named in the notification

SB2217

- 545 -

LRB100 13147 JWD 27539 b

1 from the Department. The refund shall be paid by the State

2 Treasurer out of the Regional Transportation Authority tax fund

3 established under paragraph (n) of this Section.

4 Nothing in this paragraph shall be construed to authorize

5 the Authority to impose a tax upon the privilege of engaging in

6 any business that under the Constitution of the United States

7 may not be made the subject of taxation by the State.

8 (g) If a tax has been imposed under paragraph (e), a tax

9 shall also be imposed upon the privilege of using in the

10 metropolitan region, any item of tangible personal property

11 that is purchased outside the metropolitan region at retail

12 from a retailer, and that is titled or registered with an

13 agency of this State's government. In Cook County the tax rate

14 shall be 1% of the selling price of the tangible personal

15 property, as "selling price" is defined in the Use Tax Act. In

16 DuPage, Kane, Lake, McHenry and Will counties the tax rate

17 shall be 0.75% of the selling price of the tangible personal

18 property, as "selling price" is defined in the Use Tax Act. The

19 tax shall be collected from persons whose Illinois address for

20 titling or registration purposes is given as being in the

21 metropolitan region. The tax shall be collected by the

22 Department of Revenue for the Regional Transportation

23 Authority. The tax must be paid to the State, or an exemption

24 determination must be obtained from the Department of Revenue,

25 before the title or certificate of registration for the

26 property may be issued. The tax or proof of exemption may be

SB2217

- 546 -

LRB100 13147 JWD 27539 b

1 transmitted to the Department by way of the State agency with

2 which, or the State officer with whom, the tangible personal

3 property must be titled or registered if the Department and the

4 State agency or State officer determine that this procedure

5 will expedite the processing of applications for title or

6 registration.

7 The Department shall have full power to administer and

8 enforce this paragraph; to collect all taxes, penalties and

9 interest due hereunder; to dispose of taxes, penalties and

10 interest collected in the manner hereinafter provided; and to

11 determine all rights to credit memoranda or refunds arising on

12 account of the erroneous payment of tax, penalty or interest

13 hereunder. In the administration of and compliance with this

14 paragraph, the Department and persons who are subject to this

15 paragraph shall have the same rights, remedies, privileges,

16 immunities, powers and duties, and be subject to the same

17 conditions, restrictions, limitations, penalties, exclusions,

18 exemptions and definitions of terms and employ the same modes

19 of procedure, as are prescribed in Sections 2 (except the

20 definition of "retailer maintaining a place of business in this

21 State"), 3 through 3-80 (except provisions pertaining to the

22 State rate of tax, and except provisions concerning collection

23 or refunding of the tax by retailers), 4, 11, 12, 12a, 14, 15,

24 19 (except the portions pertaining to claims by retailers and

25 except the last paragraph concerning refunds), 20, 21 and 22 of

26 the Use Tax Act, and are not inconsistent with this paragraph,

SB2217

- 547 -

LRB100 13147 JWD 27539 b

1 as fully as if those provisions were set forth herein.

2 Whenever the Department determines that a refund should be

3 made under this paragraph to a claimant instead of issuing a

4 credit memorandum, the Department shall notify the State

5 Comptroller, who shall cause the order to be drawn for the

6 amount specified, and to the person named in the notification

7 from the Department. The refund shall be paid by the State

8 Treasurer out of the Regional Transportation Authority tax fund

9 established under paragraph (n) of this Section.

10 (h) The Authority may impose a replacement vehicle tax of

11 $50 on any passenger car as defined in Section 1-157 of the

12 Illinois Vehicle Code purchased within the metropolitan region

13 by or on behalf of an insurance company to replace a passenger

14 car of an insured person in settlement of a total loss claim.

15 The tax imposed may not become effective before the first day

16 of the month following the passage of the ordinance imposing

17 the tax and receipt of a certified copy of the ordinance by the

18 Department of Revenue. The Department of Revenue shall collect

19 the tax for the Authority in accordance with Sections 3-2002

20 and 3-2003 of the Illinois Vehicle Code.

21 The Department shall immediately pay over to the State

22 Treasurer, ex officio, as trustee, all taxes collected

23 hereunder.

24 As soon as possible after the first day of each month,

25 beginning January 1, 2011, upon certification of the Department

26 of Revenue, the Comptroller shall order transferred, and the

SB2217

- 548 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

2 local sales tax increment, as defined in the Innovation

3 Development and Economy Act, collected under this Section

4 during the second preceding calendar month for sales within a

5 STAR bond district.

6 After the monthly transfer to the STAR Bonds Revenue Fund,

7 on or before the 25th day of each calendar month, the

8 Department shall prepare and certify to the Comptroller the

9 disbursement of stated sums of money to the Authority. The

10 amount to be paid to the Authority shall be the amount

11 collected hereunder during the second preceding calendar month

12 by the Department, less any amount determined by the Department

13 to be necessary for the payment of refunds, and less any

14 amounts that are transferred to the STAR Bonds Revenue Fund.

15 Within 10 days after receipt by the Comptroller of the

16 disbursement certification to the Authority provided for in

17 this Section to be given to the Comptroller by the Department,

18 the Comptroller shall cause the orders to be drawn for that

19 amount in accordance with the directions contained in the

20 certification.

21 (i) The Board may not impose any other taxes except as it

22 may from time to time be authorized by law to impose.

23 (j) A certificate of registration issued by the State

24 Department of Revenue to a retailer under the Retailers'

25 Occupation Tax Act or under the Service Occupation Tax Act

26 shall permit the registrant to engage in a business that is

SB2217

- 549 -

LRB100 13147 JWD 27539 b

1 taxed under the tax imposed under paragraphs (b), (e), (f) or

2 (g) of this Section and no additional registration shall be

3 required under the tax. A certificate issued under the Use Tax

4 Act or the Service Use Tax Act shall be applicable with regard

5 to any tax imposed under paragraph (c) of this Section.

6 (k) The provisions of any tax imposed under paragraph (c)

7 of this Section shall conform as closely as may be practicable

8 to the provisions of the Use Tax Act, including without

9 limitation conformity as to penalties with respect to the tax

10 imposed and as to the powers of the State Department of Revenue

11 to promulgate and enforce rules and regulations relating to the

12 administration and enforcement of the provisions of the tax

13 imposed. The taxes shall be imposed only on use within the

14 metropolitan region and at rates as provided in the paragraph.

15 (l) The Board in imposing any tax as provided in paragraphs

16 (b) and (c) of this Section, shall, after seeking the advice of

17 the State Department of Revenue, provide means for retailers,

18 users or purchasers of motor fuel for purposes other than those

19 with regard to which the taxes may be imposed as provided in

20 those paragraphs to receive refunds of taxes improperly paid,

21 which provisions may be at variance with the refund provisions

22 as applicable under the Municipal Retailers Occupation Tax Act.

23 The State Department of Revenue may provide for certificates of

24 registration for users or purchasers of motor fuel for purposes

25 other than those with regard to which taxes may be imposed as

26 provided in paragraphs (b) and (c) of this Section to

SB2217

- 550 -

LRB100 13147 JWD 27539 b

1 facilitate the reporting and nontaxability of the exempt sales

2 or uses.

3 (m) Any ordinance imposing or discontinuing any tax under

4 this Section shall be adopted and a certified copy thereof

5 filed with the Department on or before June 1, whereupon the

6 Department of Revenue shall proceed to administer and enforce

7 this Section on behalf of the Regional Transportation Authority

8 as of September 1 next following such adoption and filing.

9 Beginning January 1, 1992, an ordinance or resolution imposing

10 or discontinuing the tax hereunder shall be adopted and a

11 certified copy thereof filed with the Department on or before

12 the first day of July, whereupon the Department shall proceed

13 to administer and enforce this Section as of the first day of

14 October next following such adoption and filing. Beginning

15 January 1, 1993, an ordinance or resolution imposing,

16 increasing, decreasing, or discontinuing the tax hereunder

17 shall be adopted and a certified copy thereof filed with the

18 Department, whereupon the Department shall proceed to

19 administer and enforce this Section as of the first day of the

20 first month to occur not less than 60 days following such

21 adoption and filing. Any ordinance or resolution of the

22 Authority imposing a tax under this Section and in effect on

23 August 1, 2007 shall remain in full force and effect and shall

24 be administered by the Department of Revenue under the terms

25 and conditions and rates of tax established by such ordinance

26 or resolution until the Department begins administering and

SB2217

- 551 -

LRB100 13147 JWD 27539 b

1 enforcing an increased tax under this Section as authorized by

2 Public Act 95-708. The tax rates authorized by Public Act

3 95-708 are effective only if imposed by ordinance of the

4 Authority.

5 (n) The State Department of Revenue shall, upon collecting

6 any taxes as provided in this Section, pay the taxes over to

7 the State Treasurer as trustee for the Authority. The taxes

8 shall be held in a trust fund outside the State Treasury. On or

9 before the 25th day of each calendar month, the State

10 Department of Revenue shall prepare and certify to the

11 Comptroller of the State of Illinois and to the Authority (i)

12 the amount of taxes collected in each County other than Cook

13 County in the metropolitan region, (ii) the amount of taxes

14 collected within the City of Chicago, and (iii) the amount

15 collected in that portion of Cook County outside of Chicago,

16 each amount less the amount necessary for the payment of

17 refunds to taxpayers located in those areas described in items

18 (i), (ii), and (iii), and less 2% of the remainder, which shall

19 be transferred from the trust fund into the Tax Compliance and

20 Administration Fund. The Department, at the time of each

21 monthly disbursement to the Authority, shall prepare and

22 certify to the State Comptroller the amount to be transferred

23 into the Tax Compliance and Administration Fund under this

24 subsection. Within 10 days after receipt by the Comptroller of

25 the certification of the amounts, the Comptroller shall cause

26 an order to be drawn for thetransfer of the amount certified

SB2217

- 552 -

LRB100 13147 JWD 27539 b

1 into the Tax Compliance and Administration Fund and the payment

2 of two-thirds of the amounts certified in item (i) of this

3 subsection to the Authority and one-third of the amounts

4 certified in item (i) of this subsection to the respective

5 counties other than Cook County and the amount certified in

6 items (ii) and (iii) of this subsection to the Authority.

7 In addition to the disbursement required by the preceding

8 paragraph, an allocation shall be made in July 1991 and each

9 year thereafter to the Regional Transportation Authority. The

10 allocation shall be made in an amount equal to the average

11 monthly distribution during the preceding calendar year

12 (excluding the 2 months of lowest receipts) and the allocation

13 shall include the amount of average monthly distribution from

14 the Regional Transportation Authority Occupation and Use Tax

15 Replacement Fund. The distribution made in July 1992 and each

16 year thereafter under this paragraph and the preceding

17 paragraph shall be reduced by the amount allocated and

18 disbursed under this paragraph in the preceding calendar year.

19 The Department of Revenue shall prepare and certify to the

20 Comptroller for disbursement the allocations made in

21 accordance with this paragraph.

22 (o) Failure to adopt a budget ordinance or otherwise to

23 comply with Section 4.01 of this Act or to adopt a Five-year

24 Capital Program or otherwise to comply with paragraph (b) of

25 Section 2.01 of this Act shall not affect the validity of any

26 tax imposed by the Authority otherwise in conformity with law.

SB2217

- 553 -

LRB100 13147 JWD 27539 b

1 (p) At no time shall a public transportation tax or motor

2 vehicle parking tax authorized under paragraphs (b), (c) and

3 (d) of this Section be in effect at the same time as any

4 retailers' occupation, use or service occupation tax

5 authorized under paragraphs (e), (f) and (g) of this Section is

6 in effect.

7 Any taxes imposed under the authority provided in

8 paragraphs (b), (c) and (d) shall remain in effect only until

9 the time as any tax authorized by paragraphs (e), (f) or (g) of

10 this Section are imposed and becomes effective. Once any tax

11 authorized by paragraphs (e), (f) or (g) is imposed the Board

12 may not reimpose taxes as authorized in paragraphs (b), (c) and

13 (d) of the Section unless any tax authorized by paragraphs (e),

14 (f) or (g) of this Section becomes ineffective by means other

15 than an ordinance of the Board.

16 (q) Any existing rights, remedies and obligations

17 (including enforcement by the Regional Transportation

18 Authority) arising under any tax imposed under paragraphs (b),

19 (c) or (d) of this Section shall not be affected by the

20 imposition of a tax under paragraphs (e), (f) or (g) of this

21 Section.

22 (Source: P.A. 98-104, eff. 7-22-13; 99-180, eff. 7-29-15;

23 99-217, eff. 7-31-15; 99-642, eff. 7-28-16.)

24 (70 ILCS 3615/4.09) (from Ch. 111 2/3, par. 704.09)

25 Sec. 4.09. Public Transportation Fund and the Regional

SB2217

- 554 -

LRB100 13147 JWD 27539 b

1 Transportation Authority Occupation and Use Tax Replacement

2 Fund.

3 (a)(1) Except as provided below in paragraph (4), as~~As~~

4 soon as possible after the first day of each month, beginning

5 July 1, 1984, upon certification of the Department of Revenue,

6 the Comptroller shall order transferred and the Treasurer shall

7 transfer from the General Revenue Fund to a special fund in the

8 State Treasury to be known as the Public Transportation Fund an

9 amount equal to 25% of the net revenue, before the deduction of

10 the serviceman and retailer discounts pursuant to Section 9 of

11 the Service Occupation Tax Act and Section 3 of the Retailers'

12 Occupation Tax Act, realized from any tax imposed by the

13 Authority pursuant to Sections 4.03 and 4.03.1 and 25% of the

14 amounts deposited into the Regional Transportation Authority

15 tax fund created by Section 4.03 of this Act, from the County

16 and Mass Transit District Fund as provided in Section 6z-20 of

17 the State Finance Act and 25% of the amounts deposited into the

18 Regional Transportation Authority Occupation and Use Tax

19 Replacement Fund from the State and Local Sales Tax Reform Fund

20 as provided in Section 6z-17 of the State Finance Act. On the

21 first day of the month following the date that the Department

22 receives revenues from increased taxes under Section 4.03(m) as

23 authorized by this amendatory Act of the 95th General Assembly,

24 in lieu of the transfers authorized in the preceding sentence,

25 upon certification of the Department of Revenue, the

26 Comptroller shall order transferred and the Treasurer shall

SB2217

- 555 -

LRB100 13147 JWD 27539 b

1 transfer from the General Revenue Fund to the Public

2 Transportation Fund an amount equal to 25% of the net revenue,

3 before the deduction of the serviceman and retailer discounts

4 pursuant to Section 9 of the Service Occupation Tax Act and

5 Section 3 of the Retailers' Occupation Tax Act, realized from

6 (i) 80% of the proceeds of any tax imposed by the Authority at

7 a rate of 1.25% in Cook County, (ii) 75% of the proceeds of any

8 tax imposed by the Authority at the rate of 1% in Cook County,

9 and (iii) one-third of the proceeds of any tax imposed by the

10 Authority at the rate of 0.75% in the Counties of DuPage, Kane,

11 Lake, McHenry, and Will, all pursuant to Section 4.03, and 25%

12 of the net revenue realized from any tax imposed by the

13 Authority pursuant to Section 4.03.1, and 25% of the amounts

14 deposited into the Regional Transportation Authority tax fund

15 created by Section 4.03 of this Act from the County and Mass

16 Transit District Fund as provided in Section 6z-20 of the State

17 Finance Act, and 25% of the amounts deposited into the Regional

18 Transportation Authority Occupation and Use Tax Replacement

19 Fund from the State and Local Sales Tax Reform Fund as provided

20 in Section 6z-17 of the State Finance Act. As used in this

21 Section, net revenue realized for a month shall be the revenue

22 collected by the State pursuant to Sections 4.03 and 4.03.1

23 during the previous month from within the metropolitan region,

24 less the amount paid out during that same month as refunds to

25 taxpayers for overpayment of liability in the metropolitan

26 region under Sections 4.03 and 4.03.1.

SB2217

- 556 -

LRB100 13147 JWD 27539 b

1 (2) Except as provided below in paragraph (4), on ~~On~~ the

2 first day of the month following the effective date of this

3 amendatory Act of the 95th General Assembly and each month

4 thereafter, upon certification by the Department of Revenue,

5 the Comptroller shall order transferred and the Treasurer shall

6 transfer from the General Revenue Fund to the Public

7 Transportation Fund an amount equal to 5% (2.5% beginning July

8 1, 2017) of the net revenue, before the deduction of the

9 serviceman and retailer discounts pursuant to Section 9 of the

10 Service Occupation Tax Act and Section 3 of the Retailers'

11 Occupation Tax Act, realized from any tax imposed by the

12 Authority pursuant to Sections 4.03 and 4.03.1 and certified by

13 the Department of Revenue under Section 4.03(n) of this Act to

14 be paid to the Authority and 5% (2.5% beginning July 1, 2017)

15 of the amounts deposited into the Regional Transportation

16 Authority tax fund created by Section 4.03 of this Act from the

17 County and Mass Transit District Fund as provided in Section

18 6z-20 of the State Finance Act, and 5% (2.5% beginning July 1,

19 2017) of the amounts deposited into the Regional Transportation

20 Authority Occupation and Use Tax Replacement Fund from the

21 State and Local Sales Tax Reform Fund as provided in Section

22 6z-17 of the State Finance Act, and 5% (2.5% beginning July 1,

23 2017) of the revenue realized by the Chicago Transit Authority

24 as financial assistance from the City of Chicago from the

25 proceeds of any tax imposed by the City of Chicago under

26 Section 8-3-19 of the Illinois Municipal Code.

SB2217

- 557 -

LRB100 13147 JWD 27539 b

1 (3) Except as provided below in paragraph (4), as ~~As~~ soon

2 as possible after the first day of January, 2009 and each month

3 thereafter, upon certification of the Department of Revenue

4 with respect to the taxes collected under Section 4.03, the

5 Comptroller shall order transferred and the Treasurer shall

6 transfer from the General Revenue Fund to the Public

7 Transportation Fund an amount equal to 25% of the net revenue,

8 before the deduction of the serviceman and retailer discounts

9 pursuant to Section 9 of the Service Occupation Tax Act and

10 Section 3 of the Retailers' Occupation Tax Act, realized from

11 (i) 20% of the proceeds of any tax imposed by the Authority at

12 a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any

13 tax imposed by the Authority at the rate of 1% in Cook County,

14 and (iii) one-third of the proceeds of any tax imposed by the

15 Authority at the rate of 0.75% in the Counties of DuPage, Kane,

16 Lake, McHenry, and Will, all pursuant to Section 4.03, and the

17 Comptroller shall order transferred and the Treasurer shall

18 transfer from the General Revenue Fund to the Public

19 Transportation Fund (iv) an amount equal to 25% of the revenue

20 realized by the Chicago Transit Authority as financial

21 assistance from the City of Chicago from the proceeds of any

22 tax imposed by the City of Chicago under Section 8-3-19 of the

23 Illinois Municipal Code.

24 (4) Beginning July 1, 2017, with respect to the total sums

25 of funds to be certified by the Department under paragraphs

26 (1), (2), and (3), upon certification of the Department of

SB2217

- 558 -

LRB100 13147 JWD 27539 b

1 Revenue, the Comptroller shall order transferred, and the

2 Treasurer shall transfer the initial $100,000,000 each State

3 fiscal year from the Road Fund, not from the General Revenue

4 Fund. Any amounts after the initial $100,000,000 in each State

5 fiscal year shall be certified by the Department, ordered

6 transferred by the Comptroller, and transferred by the

7 Treasurer from the General Revenue Fund as provided in

8 paragraphs (1), (2), and (3).

9 (b)(1) All moneys deposited in the Public Transportation

10 Fund and the Regional Transportation Authority Occupation and

11 Use Tax Replacement Fund, whether deposited pursuant to this

12 Section or otherwise, are allocated to the Authority. The

13 Comptroller, as soon as possible after each monthly transfer

14 provided in this Section and after each deposit into the Public

15 Transportation Fund, shall order the Treasurer to pay to the

16 Authority out of the Public Transportation Fund the amount so

17 transferred or deposited. Any Additional State Assistance and

18 Additional Financial Assistance paid to the Authority under

19 this Section shall be expended by the Authority for its

20 purposes as provided in this Act. The balance of the amounts

21 paid to the Authority from the Public Transportation Fund shall

22 be expended by the Authority as provided in Section 4.03.3. The

23 Comptroller, as soon as possible after each deposit into the

24 Regional Transportation Authority Occupation and Use Tax

25 Replacement Fund provided in this Section and Section 6z-17 of

26 the State Finance Act, shall order the Treasurer to pay to the

SB2217

- 559 -

LRB100 13147 JWD 27539 b

1 Authority out of the Regional Transportation Authority

2 Occupation and Use Tax Replacement Fund the amount so

3 deposited. Such amounts paid to the Authority may be expended

4 by it for its purposes as provided in this Act. The provisions

5 directing the distributions from the Public Transportation

6 Fund and the Regional Transportation Authority Occupation and

7 Use Tax Replacement Fund provided for in this Section shall

8 constitute an irrevocable and continuing appropriation of all

9 amounts as provided herein. The State Treasurer and State

10 Comptroller are hereby authorized and directed to make

11 distributions as provided in this Section. (2) Provided,

12 however, no moneys deposited under subsection (a) of this

13 Section shall be paid from the Public Transportation Fund to

14 the Authority or its assignee for any fiscal year until the

15 Authority has certified to the Governor, the Comptroller, and

16 the Mayor of the City of Chicago that it has adopted for that

17 fiscal year an Annual Budget and Two-Year Financial Plan

18 meeting the requirements in Section 4.01(b).

19 (c) In recognition of the efforts of the Authority to

20 enhance the mass transportation facilities under its control,

21 the State shall provide financial assistance ("Additional

22 State Assistance") in excess of the amounts transferred to the

23 Authority from the General Revenue Fund under subsection (a) of

24 this Section. Additional State Assistance shall be calculated

25 as provided in subsection (d), but shall in no event exceed the

26 following specified amounts with respect to the following State

SB2217

- 560 -

LRB100 13147 JWD 27539 b

1 fiscal years:

2	`1990`	`$5,000,000;`
3	`1991`	`$5,000,000;`
4	`1992`	`$10,000,000;`
5	`1993`	`$10,000,000;`
6	`1994`	`$20,000,000;`
7	`1995`	`$30,000,000;`
8	`1996`	`$40,000,000;`
9	`1997`	`$50,000,000;`
10	`1998`	`$55,000,000; and`
11	`each year thereafter`	`$55,000,000.`

12 (c-5) The State shall provide financial assistance

13 ("Additional Financial Assistance") in addition to the

14 Additional State Assistance provided by subsection (c) and the

15 amounts transferred to the Authority from the General Revenue

16 Fund under subsection (a) of this Section. Additional Financial

17 Assistance provided by this subsection shall be calculated as

18 provided in subsection (d), but shall in no event exceed the

19 following specified amounts with respect to the following State

20 fiscal years:

21	`2000`	`$0;`
22	`2001`	`$16,000,000;`
23	`2002`	`$35,000,000;`
24	`2003`	`$54,000,000;`
25	`2004`	`$73,000,000;`
26	`2005`	`$93,000,000; and`

SB2217

- 561 -

LRB100 13147 JWD 27539 b

1 each year thereafter $100,000,000.

2 (d) Beginning with State fiscal year 1990 and continuing

3 for each State fiscal year thereafter, the Authority shall

4 annually certify to the State Comptroller and State Treasurer,

5 separately with respect to each of subdivisions (g)(2) and

6 (g)(3) of Section 4.04 of this Act, the following amounts:

7 (1) The amount necessary and required, during the State

8 fiscal year with respect to which the certification is

9 made, to pay its obligations for debt service on all

10 outstanding bonds or notes issued by the Authority under

11 subdivisions (g)(2) and (g)(3) of Section 4.04 of this Act.

12 (2) An estimate of the amount necessary and required to

13 pay its obligations for debt service for any bonds or notes

14 which the Authority anticipates it will issue under

15 subdivisions (g)(2) and (g)(3) of Section 4.04 during that

16 State fiscal year.

17 (3) Its debt service savings during the preceding State

18 fiscal year from refunding or advance refunding of bonds or

19 notes issued under subdivisions (g)(2) and (g)(3) of

20 Section 4.04.

21 (4) The amount of interest, if any, earned by the

22 Authority during the previous State fiscal year on the

23 proceeds of bonds or notes issued pursuant to subdivisions

24 (g)(2) and (g)(3) of Section 4.04, other than refunding or

25 advance refunding bonds or notes.

26 The certification shall include a specific schedule of debt

SB2217

- 562 -

LRB100 13147 JWD 27539 b

1 service payments, including the date and amount of each payment

2 for all outstanding bonds or notes and an estimated schedule of

3 anticipated debt service for all bonds and notes it intends to

4 issue, if any, during that State fiscal year, including the

5 estimated date and estimated amount of each payment.

6 Immediately upon the issuance of bonds for which an

7 estimated schedule of debt service payments was prepared, the

8 Authority shall file an amended certification with respect to

9 item (2) above, to specify the actual schedule of debt service

10 payments, including the date and amount of each payment, for

11 the remainder of the State fiscal year.

12 On the first day of each month of the State fiscal year in

13 which there are bonds outstanding with respect to which the

14 certification is made, the State Comptroller shall order

15 transferred and the State Treasurer shall transfer from the

16 Road ~~General Revenue~~Fund to the Public Transportation Fund the

17 Additional State Assistance and Additional Financial

18 Assistance in an amount equal to the aggregate of (i)

19 one-twelfth of the sum of the amounts certified under items (1)

20 and (3) above less the amount certified under item (4) above,

21 plus (ii) the amount required to pay debt service on bonds and

22 notes issued during the fiscal year, if any, divided by the

23 number of months remaining in the fiscal year after the date of

24 issuance, or some smaller portion as may be necessary under

25 subsection (c) or (c-5) of this Section for the relevant State

26 fiscal year, plus (iii) any cumulative deficiencies in

SB2217

- 563 -

LRB100 13147 JWD 27539 b

1 transfers for prior months, until an amount equal to the sum of

2 the amounts certified under items (1) and (3) above, plus the

3 actual debt service certified under item (2) above, less the

4 amount certified under item (4) above, has been transferred;

5 except that these transfers are subject to the following

6 limits:

7 (A) In no event shall the total transfers in any State

8 fiscal year relating to outstanding bonds and notes issued

9 by the Authority under subdivision (g)(2) of Section 4.04

10 exceed the lesser of the annual maximum amount specified in

11 subsection (c) or the sum of the amounts certified under

12 items (1) and (3) above, plus the actual debt service

13 certified under item (2) above, less the amount certified

14 under item (4) above, with respect to those bonds and

15 notes.

16 (B) In no event shall the total transfers in any State

17 fiscal year relating to outstanding bonds and notes issued

18 by the Authority under subdivision (g)(3) of Section 4.04

19 exceed the lesser of the annual maximum amount specified in

20 subsection (c-5) or the sum of the amounts certified under

21 items (1) and (3) above, plus the actual debt service

22 certified under item (2) above, less the amount certified

23 under item (4) above, with respect to those bonds and

24 notes.

25 The term "outstanding" does not include bonds or notes for

26 which refunding or advance refunding bonds or notes have been

SB2217

- 564 -

LRB100 13147 JWD 27539 b

1 issued.

2 (e) Neither Additional State Assistance nor Additional

3 Financial Assistance may be pledged, either directly or

4 indirectly as general revenues of the Authority, as security

5 for any bonds issued by the Authority. The Authority may not

6 assign its right to receive Additional State Assistance or

7 Additional Financial Assistance, or direct payment of

8 Additional State Assistance or Additional Financial

9 Assistance, to a trustee or any other entity for the payment of

10 debt service on its bonds.

11 (f) The certification required under subsection (d) with

12 respect to outstanding bonds and notes of the Authority shall

13 be filed as early as practicable before the beginning of the

14 State fiscal year to which it relates. The certification shall

15 be revised as may be necessary to accurately state the debt

16 service requirements of the Authority.

17 (g) Within 6 months of the end of each fiscal year, the

18 Authority shall determine:

19 (i) whether the aggregate of all system generated

20 revenues for public transportation in the metropolitan

21 region which is provided by, or under grant or purchase of

22 service contracts with, the Service Boards equals 50% of

23 the aggregate of all costs of providing such public

24 transportation. "System generated revenues" include all

25 the proceeds of fares and charges for services provided,

26 contributions received in connection with public

SB2217

- 565 -

LRB100 13147 JWD 27539 b

1 transportation from units of local government other than

2 the Authority, except for contributions received by the

3 Chicago Transit Authority from a real estate transfer tax

4 imposed under subsection (i) of Section 8-3-19 of the

5 Illinois Municipal Code, and from the State pursuant to

6 subsection (i) of Section 2705-305 of the Department of

7 Transportation Law (20 ILCS 2705/2705-305), and all other

8 revenues properly included consistent with generally

9 accepted accounting principles but may not include: the

10 proceeds from any borrowing, and, beginning with the 2007

11 fiscal year, all revenues and receipts, including but not

12 limited to fares and grants received from the federal,

13 State or any unit of local government or other entity,

14 derived from providing ADA paratransit service pursuant to

15 Section 2.30 of the Regional Transportation Authority Act.

16 "Costs" include all items properly included as operating

17 costs consistent with generally accepted accounting

18 principles, including administrative costs, but do not

19 include: depreciation; payment of principal and interest

20 on bonds, notes or other evidences of obligations for

21 borrowed money of the Authority; payments with respect to

22 public transportation facilities made pursuant to

23 subsection (b) of Section 2.20; any payments with respect

24 to rate protection contracts, credit enhancements or

25 liquidity agreements made under Section 4.14; any other

26 cost as to which it is reasonably expected that a cash

SB2217

- 566 -

LRB100 13147 JWD 27539 b

1 expenditure will not be made; costs for passenger security

2 including grants, contracts, personnel, equipment and

3 administrative expenses, except in the case of the Chicago

4 Transit Authority, in which case the term does not include

5 costs spent annually by that entity for protection against

6 crime as required by Section 27a of the Metropolitan

7 Transit Authority Act; the costs of Debt Service paid by

8 the Chicago Transit Authority, as defined in Section 12c of

9 the Metropolitan Transit Authority Act, or bonds or notes

10 issued pursuant to that Section; the payment by the

11 Commuter Rail Division of debt service on bonds issued

12 pursuant to Section 3B.09; expenses incurred by the

13 Suburban Bus Division for the cost of new public

14 transportation services funded from grants pursuant to

15 Section 2.01e of this amendatory Act of the 95th General

16 Assembly for a period of 2 years from the date of

17 initiation of each such service; costs as exempted by the

18 Board for projects pursuant to Section 2.09 of this Act;

19 or, beginning with the 2007 fiscal year, expenses related

20 to providing ADA paratransit service pursuant to Section

21 2.30 of the Regional Transportation Authority Act; or in

22 fiscal years 2008 through 2012 inclusive, costs in the

23 amount of $200,000,000 in fiscal year 2008, reducing by

24 $40,000,000 in each fiscal year thereafter until this

25 exemption is eliminated. If said system generated revenues

26 are less than 50% of said costs, the Board shall remit an

SB2217

- 567 -

LRB100 13147 JWD 27539 b

1 amount equal to the amount of the deficit to the State. The

2 Treasurer shall deposit any such payment in theRoad

3 ~~General Revenue~~ Fund; and

4 (ii) whether, beginning with the 2007 fiscal year, the

5 aggregate of all fares charged and received for ADA

6 paratransit services equals the system generated ADA

7 paratransit services revenue recovery ratio percentage of

8 the aggregate of all costs of providing such ADA

9 paratransit services.

10 (h) If the Authority makes any payment to the State under

11 paragraph (g), the Authority shall reduce the amount provided

12 to a Service Board from funds transferred under paragraph (a)

13 in proportion to the amount by which that Service Board failed

14 to meet its required system generated revenues recovery ratio.

15 A Service Board which is affected by a reduction in funds under

16 this paragraph shall submit to the Authority concurrently with

17 its next due quarterly report a revised budget incorporating

18 the reduction in funds. The revised budget must meet the

19 criteria specified in clauses (i) through (vi) of Section

20 4.11(b)(2). The Board shall review and act on the revised

21 budget as provided in Section 4.11(b)(3).

22 (Source: P.A. 94-370, eff. 7-29-05; 95-708, eff. 1-18-08;

23 95-906, eff. 8-26-08.)

24 Section 50-45. The Water Commission Act of 1985 is amended

25 by changing Section 4 as follows:

SB2217

- 568 -

LRB100 13147 JWD 27539 b

1 (70 ILCS 3720/4) (from Ch. 111 2/3, par. 254)

2 Sec. 4. Taxes.

3 (a) The board of commissioners of any county water

4 commission may, by ordinance, impose throughout the territory

5 of the commission any or all of the taxes provided in this

6 Section for its corporate purposes. However, no county water

7 commission may impose any such tax unless the commission

8 certifies the proposition of imposing the tax to the proper

9 election officials, who shall submit the proposition to the

10 voters residing in the territory at an election in accordance

11 with the general election law, and the proposition has been

12 approved by a majority of those voting on the proposition.

13 The proposition shall be in the form provided in Section 5

14 or shall be substantially in the following form:

15 -------------------------------------------------------------

16 Shall the (insert corporate

17 name of county water commission) YES

18 impose (state type of tax or ------------------------

19 taxes to be imposed) at the NO

20 rate of 1/4%?

21 -------------------------------------------------------------

22 Taxes imposed under this Section and civil penalties

23 imposed incident thereto shall be collected and enforced by the

24 State Department of Revenue. The Department shall have the

25 power to administer and enforce the taxes and to determine all

SB2217

- 569 -

LRB100 13147 JWD 27539 b

1 rights for refunds for erroneous payments of the taxes.

2 (b) The board of commissioners may impose a County Water

3 Commission Retailers' Occupation Tax upon all persons engaged

4 in the business of selling tangible personal property at retail

5 in the territory of the commission at a rate of 1/4% of the

6 gross receipts from the sales made in the course of such

7 business within the territory. The tax imposed under this

8 paragraph and all civil penalties that may be assessed as an

9 incident thereof shall be collected and enforced by the State

10 Department of Revenue. The Department shall have full power to

11 administer and enforce this paragraph; to collect all taxes and

12 penalties due hereunder; to dispose of taxes and penalties so

13 collected in the manner hereinafter provided; and to determine

14 all rights to credit memoranda arising on account of the

15 erroneous payment of tax or penalty hereunder. In the

16 administration of, and compliance with, this paragraph, the

17 Department and persons who are subject to this paragraph shall

18 have the same rights, remedies, privileges, immunities, powers

19 and duties, and be subject to the same conditions,

20 restrictions, limitations, penalties, exclusions, exemptions

21 and definitions of terms, and employ the same modes of

22 procedure, as are prescribed in Sections 1, 1a, 1a-1, 1c, 1d,

23 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions

24 therein other than the State rate of tax except that food for

25 human consumption that is to be consumed off the premises where

26 it is sold (other than alcoholic beverages, soft drinks, and

SB2217

- 570 -

LRB100 13147 JWD 27539 b

1 food that has been prepared for immediate consumption) and

2 prescription and nonprescription medicine, drugs, medical

3 appliances and insulin, urine testing materials, syringes, and

4 needles used by diabetics, for human use, shall not be subject

5 to tax hereunder), 2c, 3 (except as to the disposition of taxes

6 and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,

7 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of

8 the Retailers' Occupation Tax Act and Section 3-7 of the

9 Uniform Penalty and Interest Act, as fully as if those

10 provisions were set forth herein.

11 Persons subject to any tax imposed under the authority

12 granted in this paragraph may reimburse themselves for their

13 seller's tax liability hereunder by separately stating the tax

14 as an additional charge, which charge may be stated in

15 combination, in a single amount, with State taxes that sellers

16 are required to collect under the Use Tax Act and under

17 subsection (e) of Section 4.03 of the Regional Transportation

18 Authority Act, in accordance with such bracket schedules as the

19 Department may prescribe.

20 Whenever the Department determines that a refund should be

21 made under this paragraph to a claimant instead of issuing a

22 credit memorandum, the Department shall notify the State

23 Comptroller, who shall cause the warrant to be drawn for the

24 amount specified, and to the person named, in the notification

25 from the Department. The refund shall be paid by the State

26 Treasurer out of a county water commission tax fund established

SB2217

- 571 -

LRB100 13147 JWD 27539 b

1 under paragraph (g) of this Section.

2 For the purpose of determining whether a tax authorized

3 under this paragraph is applicable, a retail sale by a producer

4 of coal or other mineral mined in Illinois is a sale at retail

5 at the place where the coal or other mineral mined in Illinois

6 is extracted from the earth. This paragraph does not apply to

7 coal or other mineral when it is delivered or shipped by the

8 seller to the purchaser at a point outside Illinois so that the

9 sale is exempt under the Federal Constitution as a sale in

10 interstate or foreign commerce.

11 If a tax is imposed under this subsection (b) a tax shall

12 also be imposed under subsections (c) and (d) of this Section.

13 No tax shall be imposed or collected under this subsection

14 on the sale of a motor vehicle in this State to a resident of

15 another state if that motor vehicle will not be titled in this

16 State.

17 Nothing in this paragraph shall be construed to authorize a

18 county water commission to impose a tax upon the privilege of

19 engaging in any business which under the Constitution of the

20 United States may not be made the subject of taxation by this

21 State.

22 (c) If a tax has been imposed under subsection (b), a

23 County Water Commission Service Occupation Tax shall also be

24 imposed upon all persons engaged, in the territory of the

25 commission, in the business of making sales of service, who, as

26 an incident to making the sales of service, transfer tangible

SB2217

- 572 -

LRB100 13147 JWD 27539 b

1 personal property within the territory. The tax rate shall be

2 1/4% of the selling price of tangible personal property so

3 transferred within the territory. The tax imposed under this

4 paragraph and all civil penalties that may be assessed as an

5 incident thereof shall be collected and enforced by the State

6 Department of Revenue. The Department shall have full power to

7 administer and enforce this paragraph; to collect all taxes and

8 penalties due hereunder; to dispose of taxes and penalties so

9 collected in the manner hereinafter provided; and to determine

10 all rights to credit memoranda arising on account of the

11 erroneous payment of tax or penalty hereunder. In the

12 administration of, and compliance with, this paragraph, the

13 Department and persons who are subject to this paragraph shall

14 have the same rights, remedies, privileges, immunities, powers

15 and duties, and be subject to the same conditions,

16 restrictions, limitations, penalties, exclusions, exemptions

17 and definitions of terms, and employ the same modes of

18 procedure, as are prescribed in Sections 1a-1, 2 (except that

19 the reference to State in the definition of supplier

20 maintaining a place of business in this State shall mean the

21 territory of the commission), 2a, 3 through 3-50 (in respect to

22 all provisions therein other than the State rate of tax except

23 that food for human consumption that is to be consumed off the

24 premises where it is sold (other than alcoholic beverages, soft

25 drinks, and food that has been prepared for immediate

26 consumption) and prescription and nonprescription medicines,

SB2217

- 573 -

LRB100 13147 JWD 27539 b

1 drugs, medical appliances and insulin, urine testing

2 materials, syringes, and needles used by diabetics, for human

3 use, shall not be subject to tax hereunder), 4 (except that the

4 reference to the State shall be to the territory of the

5 commission), 5, 7, 8 (except that the jurisdiction to which the

6 tax shall be a debt to the extent indicated in that Section 8

7 shall be the commission), 9 (except as to the disposition of

8 taxes and penalties collected and except that the returned

9 merchandise credit for this tax may not be taken against any

10 State tax), 10, 11, 12 (except the reference therein to Section

11 2b of the Retailers' Occupation Tax Act), 13 (except that any

12 reference to the State shall mean the territory of the

13 commission), the first paragraph of Section 15, 15.5, 16, 17,

14 18, 19 and 20 of the Service Occupation Tax Act as fully as if

15 those provisions were set forth herein.

16 Persons subject to any tax imposed under the authority

17 granted in this paragraph may reimburse themselves for their

18 serviceman's tax liability hereunder by separately stating the

19 tax as an additional charge, which charge may be stated in

20 combination, in a single amount, with State tax that servicemen

21 are authorized to collect under the Service Use Tax Act, and

22 any tax for which servicemen may be liable under subsection (f)

23 of Section 4.03 of the Regional Transportation Authority Act,

24 in accordance with such bracket schedules as the Department may

25 prescribe.

26 Whenever the Department determines that a refund should be

SB2217

- 574 -

LRB100 13147 JWD 27539 b

1 made under this paragraph to a claimant instead of issuing a

2 credit memorandum, the Department shall notify the State

3 Comptroller, who shall cause the warrant to be drawn for the

4 amount specified, and to the person named, in the notification

5 from the Department. The refund shall be paid by the State

6 Treasurer out of a county water commission tax fund established

7 under paragraph (g) of this Section.

8 Nothing in this paragraph shall be construed to authorize a

9 county water commission to impose a tax upon the privilege of

10 engaging in any business which under the Constitution of the

11 United States may not be made the subject of taxation by the

12 State.

13 (d) If a tax has been imposed under subsection (b), a tax

14 shall also imposed upon the privilege of using, in the

15 territory of the commission, any item of tangible personal

16 property that is purchased outside the territory at retail from

17 a retailer, and that is titled or registered with an agency of

18 this State's government, at a rate of 1/4% of the selling price

19 of the tangible personal property within the territory, as

20 "selling price" is defined in the Use Tax Act. The tax shall be

21 collected from persons whose Illinois address for titling or

22 registration purposes is given as being in the territory. The

23 tax shall be collected by the Department of Revenue for a

24 county water commission. The tax must be paid to the State, or

25 an exemption determination must be obtained from the Department

26 of Revenue, before the title or certificate of registration for

SB2217

- 575 -

LRB100 13147 JWD 27539 b

1 the property may be issued. The tax or proof of exemption may

2 be transmitted to the Department by way of the State agency

3 with which, or the State officer with whom, the tangible

4 personal property must be titled or registered if the

5 Department and the State agency or State officer determine that

6 this procedure will expedite the processing of applications for

7 title or registration.

8 The Department shall have full power to administer and

9 enforce this paragraph; to collect all taxes, penalties and

10 interest due hereunder; to dispose of taxes, penalties and

11 interest so collected in the manner hereinafter provided; and

12 to determine all rights to credit memoranda or refunds arising

13 on account of the erroneous payment of tax, penalty or interest

14 hereunder. In the administration of, and compliance with this

15 paragraph, the Department and persons who are subject to this

16 paragraph shall have the same rights, remedies, privileges,

17 immunities, powers and duties, and be subject to the same

18 conditions, restrictions, limitations, penalties, exclusions,

19 exemptions and definitions of terms and employ the same modes

20 of procedure, as are prescribed in Sections 2 (except the

21 definition of "retailer maintaining a place of business in this

22 State"), 3 through 3-80 (except provisions pertaining to the

23 State rate of tax, and except provisions concerning collection

24 or refunding of the tax by retailers, and except that food for

25 human consumption that is to be consumed off the premises where

26 it is sold (other than alcoholic beverages, soft drinks, and

SB2217

- 576 -

LRB100 13147 JWD 27539 b

1 food that has been prepared for immediate consumption) and

2 prescription and nonprescription medicines, drugs, medical

3 appliances and insulin, urine testing materials, syringes, and

4 needles used by diabetics, for human use, shall not be subject

5 to tax hereunder), 4, 11, 12, 12a, 14, 15, 19 (except the

6 portions pertaining to claims by retailers and except the last

7 paragraph concerning refunds), 20, 21 and 22 of the Use Tax Act

8 and Section 3-7 of the Uniform Penalty and Interest Act that

9 are not inconsistent with this paragraph, as fully as if those

10 provisions were set forth herein.

11 Whenever the Department determines that a refund should be

12 made under this paragraph to a claimant instead of issuing a

13 credit memorandum, the Department shall notify the State

14 Comptroller, who shall cause the order to be drawn for the

15 amount specified, and to the person named, in the notification

16 from the Department. The refund shall be paid by the State

17 Treasurer out of a county water commission tax fund established

18 under paragraph (g) of this Section.

19 (e) A certificate of registration issued by the State

20 Department of Revenue to a retailer under the Retailers'

21 Occupation Tax Act or under the Service Occupation Tax Act

22 shall permit the registrant to engage in a business that is

23 taxed under the tax imposed under paragraphs (b), (c) or (d) of

24 this Section and no additional registration shall be required

25 under the tax. A certificate issued under the Use Tax Act or

26 the Service Use Tax Act shall be applicable with regard to any

SB2217

- 577 -

LRB100 13147 JWD 27539 b

1 tax imposed under paragraph (c) of this Section.

2 (f) Any ordinance imposing or discontinuing any tax under

3 this Section shall be adopted and a certified copy thereof

4 filed with the Department on or before June 1, whereupon the

5 Department of Revenue shall proceed to administer and enforce

6 this Section on behalf of the county water commission as of

7 September 1 next following the adoption and filing. Beginning

8 January 1, 1992, an ordinance or resolution imposing or

9 discontinuing the tax hereunder shall be adopted and a

10 certified copy thereof filed with the Department on or before

11 the first day of July, whereupon the Department shall proceed

12 to administer and enforce this Section as of the first day of

13 October next following such adoption and filing. Beginning

14 January 1, 1993, an ordinance or resolution imposing or

15 discontinuing the tax hereunder shall be adopted and a

16 certified copy thereof filed with the Department on or before

17 the first day of October, whereupon the Department shall

18 proceed to administer and enforce this Section as of the first

19 day of January next following such adoption and filing.

20 (g) The State Department of Revenue shall, upon collecting

21 any taxes as provided in this Section, pay the taxes over to

22 the State Treasurer as trustee for the commission. The taxes

23 shall be held in a trust fund outside the State Treasury.

24 As soon as possible after the first day of each month,

25 beginning January 1, 2011, upon certification of the Department

26 of Revenue, the Comptroller shall order transferred, and the

SB2217

- 578 -

LRB100 13147 JWD 27539 b

1 Treasurer shall transfer, to the STAR Bonds Revenue Fund the

2 local sales tax increment, as defined in the Innovation

3 Development and Economy Act, collected under this Section

4 during the second preceding calendar month for sales within a

5 STAR bond district.

6 After the monthly transfer to the STAR Bonds Revenue Fund,

7 on or before the 25th day of each calendar month, the State

8 Department of Revenue shall prepare and certify to the

9 Comptroller of the State of Illinois the amount to be paid to

10 the commission, which shall be the amount (not including credit

11 memoranda) collected under this Section during the second

12 preceding calendar month by the Department plus an amount the

13 Department determines is necessary to offset any amounts that

14 were erroneously paid to a different taxing body, and not

15 including any amount equal to the amount of refunds made during

16 the second preceding calendar month by the Department on behalf

17 of the commission, and not including any amount that the

18 Department determines is necessary to offset any amounts that

19 were payable to a different taxing body but were erroneously

20 paid to the commission, and less any amounts that are

21 transferred to the STAR Bonds Revenue Fund , less 2% of the

22 remainder, which shall be transferred into the Tax Compliance

23 and Administration Fund. The Department, at the time of each

24 monthly disbursement to the commission, shall prepare and

25 certify to the State Comptroller the amount to be transferred

26 into the Tax Compliance and Administration Fund under this

SB2217

- 579 -

LRB100 13147 JWD 27539 b

1 subsection. Within 10 days after receipt by the Comptroller of

2 the certification of the amount to be paid to the commission

3 and the Tax Compliance and Administration Fund, the Comptroller

4 shall cause an order to be drawn for the payment for the amount

5 in accordance with the direction in the certification.

6 (h) Beginning June 1, 2016, any tax imposed pursuant to

7 this Section may no longer be imposed or collected, unless a

8 continuation of the tax is approved by the voters at a

9 referendum as set forth in this Section.

10 (Source: P.A. 98-298, eff. 8-9-13; 99-217, eff. 7-31-15;

11 99-642, eff. 7-28-16.)

12 ARTICLE 55. SPENDING CAPS

13 Section 55-5. The Illinois Income Tax Act is amended by

14 adding Section 201.6 as follows:

15 (35 ILCS 5/201.6 new)

16 Sec. 201.6. Fiscal Year 2018 through Fiscal Year 2022

17 spending limitation and tax reduction.

18 (a) If, in State fiscal year 2018, fiscal year 2019, fiscal

19 year 2020, fiscal year 2021, or fiscal year 2022, State

20 spending exceeds the State spending limitation set forth in

21 subsection (b) of this Section for that fiscal year, then the

22 tax rates for:

23 (1) individuals, trusts, and estates set forth in

SB2217

- 580 -

LRB100 13147 JWD 27539 b

1 paragraphs (5.3) and (5.4) of subsection (b) of Section

2 201, as amended by Senate Bill 9 of the 100th General

3 Assembly, shall be reduced, according to the procedures set

4 forth in this Section, to 3.75% of the taxpayer's net

5 income for that taxable year and for each taxable year

6 thereafter; and

7 (2) corporations set forth in paragraphs (13) and (14)

8 of subsection (b) of Section 201, as amended by Senate Bill

9 9 of the 100th General Assembly, shall be reduced,

10 according to the procedures set forth in this Section, to

11 5.25% of the taxpayer's net income for that taxable year

12 and for each taxable year thereafter.

13 (b) The State spending limitation for fiscal year 2018

14 through fiscal year 2022 shall be $36,000,000,000, except for:

15 increases over amounts as required by this amendatory Act of

16 the 100th General Assembly to be paid to the General Assembly

17 Retirement System, Judges Retirement System of Illinois, State

18 Employees' Retirement System of Illinois, Teachers' Retirement

19 System of the State of Illinois, and State Universities

20 Retirement System; increases over amounts transferred in

21 fiscal year 2018 in amounts required to be transferred under

22 Section 15 of the General Obligation Bond Act; or increases

23 over payments made in fiscal year 2018 in payments to the

24 Health Insurance Reserve Fund necessary to cover state

25 obligations of the State Employees Group Insurance Act of 1971.

26 (c) Notwithstanding any provision of law to the contrary,

SB2217

- 581 -

LRB100 13147 JWD 27539 b

1 the Auditor General shall examine each Public Act authorizing

2 State spending from State general funds and prepare a report no

3 later than 30 days after receiving notification of the Public

4 Act from the Secretary of State or 60 days after the effective

5 date of the Public Act, whichever is earlier. The Auditor

6 General shall file the report with the Secretary of State and

7 copies with the Governor, the State Treasurer, the State

8 Comptroller, the Senate, and the House of Representatives. The

9 report shall indicate: (i) the amount of State spending set

10 forth in the applicable Public Act; (ii) the total amount of

11 State spending authorized by law for the applicable fiscal year

12 as of the date of the report; and (iii) whether State spending

13 exceeds the State spending limitation set forth in subsection

14 (b). The Auditor General may examine multiple Public Acts in

15 one consolidated report, provided that each Public Act is

16 examined within the time period mandated by this subsection

17 (c). The Auditor General shall issue reports in accordance with

18 this Section through June 30, 2022, or the effective date of a

19 reduction as provided for in this Section in the rates of tax

20 set forth in paragraphs (5.3), (5.4), (13), and (14) of

21 subsection (b) of Section 201, as amended by Senate Bill 9 of

22 the 100th General Assembly, whichever is earlier. At the

23 request of the Auditor General, each State agency shall,

24 without delay, make available to the Auditor General or his or

25 her designated representative any record or information

26 requested and shall provide for examination or copying all

SB2217

- 582 -

LRB100 13147 JWD 27539 b

1 records, accounts, papers, reports, vouchers, correspondence,

2 books and other documentation in the custody of that agency,

3 including information stored in electronic data processing

4 systems, which is related to or within the scope of a report

5 prepared under this Section. The Auditor General shall report

6 to the Governor each instance in which a State agency fails to

7 cooperate promptly and fully with his or her office as required

8 by this Section. The Auditor General's report shall not be in

9 the nature of a post-audit or examination and shall not lead to

10 the issuance of an opinion as that term is defined in generally

11 accepted government auditing standards.

12 (d) If the Auditor General reports that State spending has

13 exceeded the State spending limitation for the fiscal year set

14 forth in subsection (b) and if the Governor has not been

15 presented with a bill or bills passed by the General Assembly

16 to reduce State spending to a level that does not exceed the

17 State spending limitation within 45 calendar days of receipt of

18 the Auditor General's report, then the Governor may, for the

19 purpose of reducing State spending to a level that does not

20 exceed the State spending limitation for the fiscal year set

21 forth in subsection (b), designate amounts to be set aside as a

22 reserve from the amounts appropriated from the State general

23 funds for all boards, commissions, agencies, institutions,

24 authorities, colleges, universities, and bodies politic and

25 corporate of the State, but not other constitutional officers,

26 the legislative or judicial branch, the office of the Executive

SB2217

- 583 -

LRB100 13147 JWD 27539 b

1 Inspector General, or the Executive Ethics Commission. Such a

2 designation must be made within 15 calendar days after the end

3 of that 45-day period. If the Governor designates amounts to be

4 set aside as a reserve, the Governor shall give notice of the

5 designation to the Auditor General, the State Treasurer, the

6 State Comptroller, the Senate, and the House of

7 Representatives. The amounts placed in reserves shall not be

8 transferred, obligated, encumbered, expended, or otherwise

9 committed unless so authorized by law. Any amount placed in

10 reserves is not State spending and shall not be considered when

11 calculating the total amount of State spending for the fiscal

12 year. Any Public Act authorizing the use of amounts placed in

13 reserve by the Governor is considered State spending, unless

14 such Public Act authorizes the use of amounts placed in

15 reserves in response to a fiscal emergency under subsection

16 (g).

17 (e) If the Auditor General reports under subsection (c)

18 that State spending has exceeded the State spending limitation

19 set forth for the fiscal year in subsection (b), then the

20 Auditor General shall issue a supplemental report no sooner

21 than the 61st day and no later than the 65th day after issuing

22 the report pursuant to subsection (c). The supplemental report

23 shall: (i) summarize details of actions taken by the General

24 Assembly and the Governor after the issuance of the initial

25 report to reduce State spending, if any, (ii) indicate whether

26 the level of State spending has changed since the initial

SB2217

- 584 -

LRB100 13147 JWD 27539 b

1 report, and (iii) indicate whether State spending exceeds the

2 State spending limitation. The Auditor General shall file the

3 report with the Secretary of State and copies with the

4 Governor, the State Treasurer, the State Comptroller, the

5 Senate, and the House of Representatives. If the supplemental

6 report of the Auditor General indicates that State spending

7 exceeds the State spending limitation for that fiscal year,

8 then the rates of tax set forth in paragraphs (5.3), (5.4),

9 (13), and (14) of subsection (b) of Section 201, as amended by

10 Senate Bill 9 of the 100th General Assembly, are reduced as

11 provided in subsection (a) of this Section, beginning on the

12 first day of the first month to occur not less than 30 days

13 after issuance of the supplemental report.

14 (f) Should the rates of tax be reduced under this Section,

15 the tax imposed by subsections (a) and (b) of Section 201 shall

16 be determined as follows:

17 (1) In the case of an individual, trust, or estate, the

18 tax shall be imposed in an amount equal to the sum of (i)

19 the rate applicable to the taxpayer under subsection (b) of

20 Section 201 (without regard to the provisions of this

21 Section) times the taxpayer's net income for any portion of

22 the taxable year prior to the effective date of the

23 reduction, and (ii) 3.75% of the taxpayer's net income for

24 any portion of the taxable year on or after the effective

25 date of the reduction.

26 (2) In the case of a corporation, the tax shall be

SB2217

- 585 -

LRB100 13147 JWD 27539 b

1 imposed in an amount equal to the sum of (i) the rate

2 applicable to the taxpayer under subsection (b) of Section

3 201 (without regard to the provisions of this Section)

4 times the taxpayer's net income for any portion of the

5 taxable year prior to the effective date of the reduction,

6 and (ii) 5.25% of the taxpayer's net income for any portion

7 of the taxable year on or after the effective date of the

8 reduction.

9 (3) For any taxpayer for whom the rate has been reduced

10 under this Section for a portion of a taxable year, the

11 taxpayer shall determine the net income for each portion of

12 the taxable year following the rules set forth in Section

13 202.5, as amended by Senate Bill 9 of the 100th General

14 Assembly, using the effective date of the rate reduction

15 rather than the January 1 dates found in that Section, and

16 the day before the effective date of the rate reduction

17 rather than the December 31 dates found in that Section.

18 (4) If the rate applicable to the taxpayer under

19 subsection (b) of Section 201 (without regard to the

20 provisions of this Section) changes during a portion of the

21 taxable year to which that rate is applied under paragraphs

22 (1) or (2) of this subsection (f), the tax for that portion

23 of the taxable year for purposes of paragraph (1) or (2) of

24 this subsection (f) shall be determined as if that portion

25 of the taxable year were a separate taxable year, following

26 the rules set forth in Section 202.5, as amended by Senate

SB2217

- 586 -

LRB100 13147 JWD 27539 b

1 Bill 9 of the 100th General Assembly. If the taxpayer

2 elects to follow the rules set forth in subsection (b) of

3 Section 202.5, as amended by Senate Bill 9 of the 100th

4 General Assembly, then the taxpayer shall follow the rules

5 set forth in subsection (b) of Section 202.5, as amended by

6 Senate Bill 9 of the 100th General Assembly, for all

7 purposes of this Section for that taxable year.

8 (g) Notwithstanding the State spending limitation set

9 forth in subsection (b) of this Section, the Governor may

10 declare a fiscal emergency by filing a declaration with the

11 Secretary of State and copies with the State Treasurer, the

12 State Comptroller, the Senate, and the House of

13 Representatives. The declaration: must be limited to only one

14 State fiscal year, must set forth compelling reasons for

15 declaring a fiscal emergency, may reference amounts required to

16 be transferred under Section 15 of the General Obligation Bond

17 Act, and must request a specific dollar amount. State spending

18 authorized by law to address the fiscal emergency in an amount

19 no greater than the dollar amount specified in the declaration

20 shall not be considered "State spending" for purposes of the

21 State spending limitation.

22 (h) As used in this Section:

23 "State general funds" has the meaning provided in Section

24 50-40 of the State Budget Law.

25 "State spending" means (i) the total amount authorized for

26 spending by appropriation or statutory transfer from the State

SB2217

- 587 -

LRB100 13147 JWD 27539 b

1 general funds in the applicable fiscal year, and (ii) any

2 amounts the Governor places in reserves in accordance with

3 subsection (d) that are subsequently released from reserves

4 following authorization by a Public Act. For the purpose of

5 this definition, "appropriation" means authority to spend

6 money from a State general fund for a specific amount, purpose,

7 and time period, including any supplemental appropriation or

8 continuing appropriation, but does not include

9 reappropriations from a previous fiscal year. For the purpose

10 of this definition, "statutory transfer" means authority to

11 transfer funds from one State general fund to any other fund in

12 the State treasury, but does not include transfers made from

13 one State general fund to another State general fund.

14 "State spending limitation" means the amount described in

15 subsection (b) of this Section for the applicable fiscal year.

16 ARTICLE 57. STATE CONTRIBUTIONS

17 Section 57-5. The Illinois Pension Code is amended by

18 changing Sections 2-124, 14-131, 15-155, 16-158, and 18-131 as

19 follows:

20 (40 ILCS 5/2-124) (from Ch. 108 1/2, par. 2-124)

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

22 which has been held unconstitutional)

23 Sec. 2-124. Contributions by State.

SB2217

- 588 -

LRB100 13147 JWD 27539 b

1 (a) The State shall make contributions to the System by

2 appropriations of amounts which, together with the

3 contributions of participants, interest earned on investments,

4 and other income will meet the cost of maintaining and

5 administering the System on a 90% funded basis in accordance

6 with actuarial recommendations.

7 (b) The Board shall determine the amount of State

8 contributions required for each fiscal year on the basis of the

9 actuarial tables and other assumptions adopted by the Board and

10 the prescribed rate of interest, using the formula in

11 subsection (c).

12 (c) For State fiscal years 2012 through 2045, the minimum

13 contribution to the System to be made by the State for each

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

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

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

17 State fiscal year 2045. In making these determinations, the

18 required State contribution shall be calculated each year as a

19 level percentage of payroll over the years remaining to and

20 including fiscal year 2045 and shall be determined under the

21 projected unit credit actuarial cost method.

22 For State fiscal years 1996 through 2005, the State

23 contribution to the System, as a percentage of the applicable

24 employee payroll, shall be increased in equal annual increments

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

26 the rate required under this Section.

SB2217

- 589 -

LRB100 13147 JWD 27539 b

1 Notwithstanding any other provision of this Article, the

2 total required State contribution for State fiscal year 2006 is

3 $4,157,000.

4 Notwithstanding any other provision of this Article, the

5 total required State contribution for State fiscal year 2007 is

6 $5,220,300.

7 For each of State fiscal years 2008 through 2009, the State

8 contribution to the System, as a percentage of the applicable

9 employee payroll, shall be increased in equal annual increments

10 from the required State contribution for State fiscal year

11 2007, so that by State fiscal year 2011, the State is

12 contributing at the rate otherwise required under this Section.

13 Notwithstanding any other provision of this Article, the

14 total required State contribution for State fiscal year 2010 is

15 $10,454,000 and shall be made from the proceeds of bonds sold

16 in fiscal year 2010 pursuant to Section 7.2 of the General

17 Obligation Bond Act, less (i) the pro rata share of bond sale

18 expenses determined by the System's share of total bond

19 proceeds, (ii) any amounts received from the General Revenue

20 Fund in fiscal year 2010, and (iii) any reduction in bond

21 proceeds due to the issuance of discounted bonds, if

22 applicable.

23 Notwithstanding any other provision of this Article, the

24 total required State contribution for State fiscal year 2011 is

25 the amount recertified by the System on or before April 1, 2011

26 pursuant to Section 2-134 and shall be made from the proceeds

SB2217

- 590 -

LRB100 13147 JWD 27539 b

1 of bonds sold in fiscal year 2011 pursuant to Section 7.2 of

2 the General Obligation Bond Act, less (i) the pro rata share of

3 bond sale expenses determined by the System's share of total

4 bond proceeds, (ii) any amounts received from the General

5 Revenue Fund in fiscal year 2011, and (iii) any reduction in

6 bond proceeds due to the issuance of discounted bonds, if

7 applicable.

8 Notwithstanding any other provision of this Article, the

9 total required state contributions for state fiscal year 2018

10 is $23,679,000.

11 Beginning in State fiscal year 2046, the minimum State

12 contribution for each fiscal year shall be the amount needed to

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

14 actuarial liabilities of the System.

15 Amounts received by the System pursuant to Section 25 of

16 the Budget Stabilization Act or Section 8.12 of the State

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

18 constitute payment of any portion of the minimum State

19 contribution required under this Article in that fiscal year.

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

21 calculation of, the required State contributions under this

22 Article in any future year until the System has reached a

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

24 the "required State contribution" or any substantially similar

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

26 System under Section 25 of the Budget Stabilization Act.

SB2217

- 591 -

LRB100 13147 JWD 27539 b

1 Notwithstanding any other provision of this Section, the

2 required State contribution for State fiscal year 2005 and for

3 fiscal year 2008 and each fiscal year thereafter, as calculated

4 under this Section and certified under Section 2-134, shall not

5 exceed an amount equal to (i) the amount of the required State

6 contribution that would have been calculated under this Section

7 for that fiscal year if the System had not received any

8 payments under subsection (d) of Section 7.2 of the General

9 Obligation Bond Act, minus (ii) the portion of the State's

10 total debt service payments for that fiscal year on the bonds

11 issued in fiscal year 2003 for the purposes of that Section

12 7.2, as determined and certified by the Comptroller, that is

13 the same as the System's portion of the total moneys

14 distributed under subsection (d) of Section 7.2 of the General

15 Obligation Bond Act. In determining this maximum for State

16 fiscal years 2008 through 2010, however, the amount referred to

17 in item (i) shall be increased, as a percentage of the

18 applicable employee payroll, in equal increments calculated

19 from the sum of the required State contribution for State

20 fiscal year 2007 plus the applicable portion of the State's

21 total debt service payments for fiscal year 2007 on the bonds

22 issued in fiscal year 2003 for the purposes of Section 7.2 of

23 the General Obligation Bond Act, so that, by State fiscal year

24 2011, the State is contributing at the rate otherwise required

25 under this Section.

26 (d) For purposes of determining the required State

SB2217

- 592 -

LRB100 13147 JWD 27539 b

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

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

3 which shall be calculated as follows:

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

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

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

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

8 gains or losses from investment return incurred in a fiscal

9 year shall be recognized in equal annual amounts over the

10 5-year period following that fiscal year.

11 (e) For purposes of determining the required State

12 contribution to the system for a particular year, the actuarial

13 value of assets shall be assumed to earn a rate of return equal

14 to the system's actuarially assumed rate of return.

15 (Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;

16 96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-813, eff.

17 7-13-12.)

18 (40 ILCS 5/14-131)

19 Sec. 14-131. Contributions by State.

20 (a) The State shall make contributions to the System by

21 appropriations of amounts which, together with other employer

22 contributions from trust, federal, and other funds, employee

23 contributions, investment income, and other income, will be

24 sufficient to meet the cost of maintaining and administering

25 the System on a 90% funded basis in accordance with actuarial

SB2217

- 593 -

LRB100 13147 JWD 27539 b

1 recommendations.

2 For the purposes of this Section and Section 14-135.08,

3 references to State contributions refer only to employer

4 contributions and do not include employee contributions that

5 are picked up or otherwise paid by the State or a department on

6 behalf of the employee.

7 (b) The Board shall determine the total amount of State

8 contributions required for each fiscal year on the basis of the

9 actuarial tables and other assumptions adopted by the Board,

10 using the formula in subsection (e).

11 The Board shall also determine a State contribution rate

12 for each fiscal year, expressed as a percentage of payroll,

13 based on the total required State contribution for that fiscal

14 year (less the amount received by the System from

15 appropriations under Section 8.12 of the State Finance Act and

16 Section 1 of the State Pension Funds Continuing Appropriation

17 Act, if any, for the fiscal year ending on the June 30

18 immediately preceding the applicable November 15 certification

19 deadline), the estimated payroll (including all forms of

20 compensation) for personal services rendered by eligible

21 employees, and the recommendations of the actuary.

22 For the purposes of this Section and Section 14.1 of the

23 State Finance Act, the term "eligible employees" includes

24 employees who participate in the System, persons who may elect

25 to participate in the System but have not so elected, persons

26 who are serving a qualifying period that is required for

SB2217

- 594 -

LRB100 13147 JWD 27539 b

1 participation, and annuitants employed by a department as

2 described in subdivision (a)(1) or (a)(2) of Section 14-111.

3 (c) Contributions shall be made by the several departments

4 for each pay period by warrants drawn by the State Comptroller

5 against their respective funds or appropriations based upon

6 vouchers stating the amount to be so contributed. These amounts

7 shall be based on the full rate certified by the Board under

8 Section 14-135.08 for that fiscal year. From the effective date

9 of this amendatory Act of the 93rd General Assembly through the

10 payment of the final payroll from fiscal year 2004

11 appropriations, the several departments shall not make

12 contributions for the remainder of fiscal year 2004 but shall

13 instead make payments as required under subsection (a-1) of

14 Section 14.1 of the State Finance Act. The several departments

15 shall resume those contributions at the commencement of fiscal

16 year 2005.

17 (c-1) Notwithstanding subsection (c) of this Section, for

18 fiscal years 2010, 2012, 2013, 2014, 2015, 2016, and 2017 only,

19 contributions by the several departments are not required to be

20 made for General Revenue Funds payrolls processed by the

21 Comptroller. Payrolls paid by the several departments from all

22 other State funds must continue to be processed pursuant to

23 subsection (c) of this Section.

24 (c-2) For State fiscal years 2010, 2012, 2013, 2014, 2015,

25 2016, and 2017 only, on or as soon as possible after the 15th

26 day of each month, the Board shall submit vouchers for payment

SB2217

- 595 -

LRB100 13147 JWD 27539 b

1 of State contributions to the System, in a total monthly amount

2 of one-twelfth of the fiscal year General Revenue Fund

3 contribution as certified by the System pursuant to Section

4 14-135.08 of the Illinois Pension Code.

5 (d) If an employee is paid from trust funds or federal

6 funds, the department or other employer shall pay employer

7 contributions from those funds to the System at the certified

8 rate, unless the terms of the trust or the federal-State

9 agreement preclude the use of the funds for that purpose, in

10 which case the required employer contributions shall be paid by

11 the State. From the effective date of this amendatory Act of

12 the 93rd General Assembly through the payment of the final

13 payroll from fiscal year 2004 appropriations, the department or

14 other employer shall not pay contributions for the remainder of

15 fiscal year 2004 but shall instead make payments as required

16 under subsection (a-1) of Section 14.1 of the State Finance

17 Act. The department or other employer shall resume payment of

18 contributions at the commencement of fiscal year 2005.

19 (e) For State fiscal years 2012 through 2045, the minimum

20 contribution to the System to be made by the State for each

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

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

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

24 State fiscal year 2045. In making these determinations, the

25 required State contribution shall be calculated each year as a

26 level percentage of payroll over the years remaining to and

SB2217

- 596 -

LRB100 13147 JWD 27539 b

1 including fiscal year 2045 and shall be determined under the

2 projected unit credit actuarial cost method.

3 For State fiscal years 1996 through 2005, the State

4 contribution to the System, as a percentage of the applicable

5 employee payroll, shall be increased in equal annual increments

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

7 the rate required under this Section; except that (i) for State

8 fiscal year 1998, for all purposes of this Code and any other

9 law of this State, the certified percentage of the applicable

10 employee payroll shall be 5.052% for employees earning eligible

11 creditable service under Section 14-110 and 6.500% for all

12 other employees, notwithstanding any contrary certification

13 made under Section 14-135.08 before the effective date of this

14 amendatory Act of 1997, and (ii) in the following specified

15 State fiscal years, the State contribution to the System shall

16 not be less than the following indicated percentages of the

17 applicable employee payroll, even if the indicated percentage

18 will produce a State contribution in excess of the amount

19 otherwise required under this subsection and subsection (a):

20 9.8% in FY 1999; 10.0% in FY 2000; 10.2% in FY 2001; 10.4% in FY

21 2002; 10.6% in FY 2003; and 10.8% in FY 2004.

22 Notwithstanding any other provision of this Article, the

23 total required State contribution to the System for State

24 fiscal year 2006 is $203,783,900.

25 Notwithstanding any other provision of this Article, the

26 total required State contribution to the System for State

SB2217

- 597 -

LRB100 13147 JWD 27539 b

1 fiscal year 2007 is $344,164,400.

2 For each of State fiscal years 2008 through 2009, the State

3 contribution to the System, as a percentage of the applicable

4 employee payroll, shall be increased in equal annual increments

5 from the required State contribution for State fiscal year

6 2007, so that by State fiscal year 2011, the State is

7 contributing at the rate otherwise required under this Section.

8 Notwithstanding any other provision of this Article, the

9 total required State General Revenue Fund contribution for

10 State fiscal year 2010 is $723,703,100 and shall be made from

11 the proceeds of bonds sold in fiscal year 2010 pursuant to

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

13 pro rata share of bond sale expenses determined by the System's

14 share of total bond proceeds, (ii) any amounts received from

15 the General Revenue Fund in fiscal year 2010, and (iii) any

16 reduction in bond proceeds due to the issuance of discounted

17 bonds, if applicable.

18 Notwithstanding any other provision of this Article, the

19 total required State General Revenue Fund contribution for

20 State fiscal year 2011 is the amount recertified by the System

21 on or before April 1, 2011 pursuant to Section 14-135.08 and

22 shall be made from the proceeds of bonds sold in fiscal year

23 2011 pursuant to Section 7.2 of the General Obligation Bond

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

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

26 any amounts received from the General Revenue Fund in fiscal

SB2217

- 598 -

LRB100 13147 JWD 27539 b

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

2 issuance of discounted bonds, if applicable.

3 Notwithstanding any other provision of this Article, the

4 total required State contribution for State fiscal year 2018 is

5 $1,948,861,121.

6 Beginning in State fiscal year 2046, the minimum State

7 contribution for each fiscal year shall be the amount needed to

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

9 actuarial liabilities of the System.

10 Amounts received by the System pursuant to Section 25 of

11 the Budget Stabilization Act or Section 8.12 of the State

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

13 constitute payment of any portion of the minimum State

14 contribution required under this Article in that fiscal year.

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

16 calculation of, the required State contributions under this

17 Article in any future year until the System has reached a

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

19 the "required State contribution" or any substantially similar

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

21 System under Section 25 of the Budget Stabilization Act.

22 Notwithstanding any other provision of this Section, the

23 required State contribution for State fiscal year 2005 and for

24 fiscal year 2008 and each fiscal year thereafter, as calculated

25 under this Section and certified under Section 14-135.08, shall

26 not exceed an amount equal to (i) the amount of the required

SB2217

- 599 -

LRB100 13147 JWD 27539 b

1 State contribution that would have been calculated under this

2 Section for that fiscal year if the System had not received any

3 payments under subsection (d) of Section 7.2 of the General

4 Obligation Bond Act, minus (ii) the portion of the State's

5 total debt service payments for that fiscal year on the bonds

6 issued in fiscal year 2003 for the purposes of that Section

7 7.2, as determined and certified by the Comptroller, that is

8 the same as the System's portion of the total moneys

9 distributed under subsection (d) of Section 7.2 of the General

10 Obligation Bond Act. In determining this maximum for State

11 fiscal years 2008 through 2010, however, the amount referred to

12 in item (i) shall be increased, as a percentage of the

13 applicable employee payroll, in equal increments calculated

14 from the sum of the required State contribution for State

15 fiscal year 2007 plus the applicable portion of the State's

16 total debt service payments for fiscal year 2007 on the bonds

17 issued in fiscal year 2003 for the purposes of Section 7.2 of

18 the General Obligation Bond Act, so that, by State fiscal year

19 2011, the State is contributing at the rate otherwise required

20 under this Section.

21 (f) After the submission of all payments for eligible

22 employees from personal services line items in fiscal year 2004

23 have been made, the Comptroller shall provide to the System a

24 certification of the sum of all fiscal year 2004 expenditures

25 for personal services that would have been covered by payments

26 to the System under this Section if the provisions of this

SB2217

- 600 -

LRB100 13147 JWD 27539 b

1 amendatory Act of the 93rd General Assembly had not been

2 enacted. Upon receipt of the certification, the System shall

3 determine the amount due to the System based on the full rate

4 certified by the Board under Section 14-135.08 for fiscal year

5 2004 in order to meet the State's obligation under this

6 Section. The System shall compare this amount due to the amount

7 received by the System in fiscal year 2004 through payments

8 under this Section and under Section 6z-61 of the State Finance

9 Act. If the amount due is more than the amount received, the

10 difference shall be termed the "Fiscal Year 2004 Shortfall" for

11 purposes of this Section, and the Fiscal Year 2004 Shortfall

12 shall be satisfied under Section 1.2 of the State Pension Funds

13 Continuing Appropriation Act. If the amount due is less than

14 the amount received, the difference shall be termed the "Fiscal

15 Year 2004 Overpayment" for purposes of this Section, and the

16 Fiscal Year 2004 Overpayment shall be repaid by the System to

17 the Pension Contribution Fund as soon as practicable after the

18 certification.

19 (g) For purposes of determining the required State

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

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

22 which shall be calculated as follows:

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

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

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

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

SB2217

- 601 -

LRB100 13147 JWD 27539 b

1 gains or losses from investment return incurred in a fiscal

2 year shall be recognized in equal annual amounts over the

3 5-year period following that fiscal year.

4 (h) For purposes of determining the required State

5 contribution to the System for a particular year, the actuarial

6 value of assets shall be assumed to earn a rate of return equal

7 to the System's actuarially assumed rate of return.

8 (i) After the submission of all payments for eligible

9 employees from personal services line items paid from the

10 General Revenue Fund in fiscal year 2010 have been made, the

11 Comptroller shall provide to the System a certification of the

12 sum of all fiscal year 2010 expenditures for personal services

13 that would have been covered by payments to the System under

14 this Section if the provisions of this amendatory Act of the

15 96th General Assembly had not been enacted. Upon receipt of the

16 certification, the System shall determine the amount due to the

17 System based on the full rate certified by the Board under

18 Section 14-135.08 for fiscal year 2010 in order to meet the

19 State's obligation under this Section. The System shall compare

20 this amount due to the amount received by the System in fiscal

21 year 2010 through payments under this Section. If the amount

22 due is more than the amount received, the difference shall be

23 termed the "Fiscal Year 2010 Shortfall" for purposes of this

24 Section, and the Fiscal Year 2010 Shortfall shall be satisfied

25 under Section 1.2 of the State Pension Funds Continuing

26 Appropriation Act. If the amount due is less than the amount

SB2217

- 602 -

LRB100 13147 JWD 27539 b

1 received, the difference shall be termed the "Fiscal Year 2010

2 Overpayment" for purposes of this Section, and the Fiscal Year

3 2010 Overpayment shall be repaid by the System to the General

4 Revenue Fund as soon as practicable after the certification.

5 (j) After the submission of all payments for eligible

6 employees from personal services line items paid from the

7 General Revenue Fund in fiscal year 2011 have been made, the

8 Comptroller shall provide to the System a certification of the

9 sum of all fiscal year 2011 expenditures for personal services

10 that would have been covered by payments to the System under

11 this Section if the provisions of this amendatory Act of the

12 96th General Assembly had not been enacted. Upon receipt of the

13 certification, the System shall determine the amount due to the

14 System based on the full rate certified by the Board under

15 Section 14-135.08 for fiscal year 2011 in order to meet the

16 State's obligation under this Section. The System shall compare

17 this amount due to the amount received by the System in fiscal

18 year 2011 through payments under this Section. If the amount

19 due is more than the amount received, the difference shall be

20 termed the "Fiscal Year 2011 Shortfall" for purposes of this

21 Section, and the Fiscal Year 2011 Shortfall shall be satisfied

22 under Section 1.2 of the State Pension Funds Continuing

23 Appropriation Act. If the amount due is less than the amount

24 received, the difference shall be termed the "Fiscal Year 2011

25 Overpayment" for purposes of this Section, and the Fiscal Year

26 2011 Overpayment shall be repaid by the System to the General

SB2217

- 603 -

LRB100 13147 JWD 27539 b

1 Revenue Fund as soon as practicable after the certification.

2 (k) For fiscal years 2012 through 2017 only, after the

3 submission of all payments for eligible employees from personal

4 services line items paid from the General Revenue Fund in the

5 fiscal year have been made, the Comptroller shall provide to

6 the System a certification of the sum of all expenditures in

7 the fiscal year for personal services. Upon receipt of the

8 certification, the System shall determine the amount due to the

9 System based on the full rate certified by the Board under

10 Section 14-135.08 for the fiscal year in order to meet the

11 State's obligation under this Section. The System shall compare

12 this amount due to the amount received by the System for the

13 fiscal year. If the amount due is more than the amount

14 received, the difference shall be termed the "Prior Fiscal Year

15 Shortfall" for purposes of this Section, and the Prior Fiscal

16 Year Shortfall shall be satisfied under Section 1.2 of the

17 State Pension Funds Continuing Appropriation Act. If the amount

18 due is less than the amount received, the difference shall be

19 termed the "Prior Fiscal Year Overpayment" for purposes of this

20 Section, and the Prior Fiscal Year Overpayment shall be repaid

21 by the System to the General Revenue Fund as soon as

22 practicable after the certification.

23 (Source: P.A. 98-24, eff. 6-19-13; 98-674, eff. 6-30-14; 99-8,

24 eff. 7-9-15; 99-523, eff. 6-30-16.)

25 (40 ILCS 5/15-155) (from Ch. 108 1/2, par. 15-155)

SB2217

- 604 -

LRB100 13147 JWD 27539 b

1 Sec. 15-155. Employer contributions.

2 (a) The State of Illinois shall make contributions by

3 appropriations of amounts which, together with the other

4 employer contributions from trust, federal, and other funds,

5 employee contributions, income from investments, and other

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

7 maintaining and administering the System on a 90% funded basis

8 in accordance with actuarial recommendations.

9 The Board shall determine the amount of State contributions

10 required for each fiscal year on the basis of the actuarial

11 tables and other assumptions adopted by the Board and the

12 recommendations of the actuary, using the formula in subsection

13 (a-1).

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

15 contribution to the System to be made by the State for each

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

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

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

19 State fiscal year 2045. In making these determinations, the

20 required State contribution shall be calculated each year as a

21 level percentage of payroll over the years remaining to and

22 including fiscal year 2045 and shall be determined under the

23 projected unit credit actuarial cost method.

24 For State fiscal years 1996 through 2005, the State

25 contribution to the System, as a percentage of the applicable

26 employee payroll, shall be increased in equal annual increments

SB2217

- 605 -

LRB100 13147 JWD 27539 b

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

2 the rate required under this Section.

3 Notwithstanding any other provision of this Article, the

4 total required State contribution for State fiscal year 2006 is

5 $166,641,900.

6 Notwithstanding any other provision of this Article, the

7 total required State contribution for State fiscal year 2007 is

8 $252,064,100.

9 For each of State fiscal years 2008 through 2009, the State

10 contribution to the System, as a percentage of the applicable

11 employee payroll, shall be increased in equal annual increments

12 from the required State contribution for State fiscal year

13 2007, so that by State fiscal year 2011, the State is

14 contributing at the rate otherwise required under this Section.

15 Notwithstanding any other provision of this Article, the

16 total required State contribution for State fiscal year 2010 is

17 $702,514,000 and shall be made from the State Pensions Fund and

18 proceeds of bonds sold in fiscal year 2010 pursuant to Section

19 7.2 of the General Obligation Bond Act, less (i) the pro rata

20 share of bond sale expenses determined by the System's share of

21 total bond proceeds, (ii) any amounts received from the General

22 Revenue Fund in fiscal year 2010, (iii) any reduction in bond

23 proceeds due to the issuance of discounted bonds, if

24 applicable.

25 Notwithstanding any other provision of this Article, the

26 total required State contribution for State fiscal year 2011 is

SB2217

- 606 -

LRB100 13147 JWD 27539 b

1 the amount recertified by the System on or before April 1, 2011

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

3 Pensions Fund and proceeds of bonds sold in fiscal year 2011

4 pursuant to Section 7.2 of the General Obligation Bond Act,

5 less (i) the pro rata share of bond sale expenses determined by

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

7 received from the General Revenue Fund in fiscal year 2011, and

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

9 discounted bonds, if applicable.

10 Notwithstanding any other provision of this Article, the

11 total required State contribution for State fiscal year 2018 is

12 $1,461,685,000.

13 Beginning in State fiscal year 2046, the minimum State

14 contribution for each fiscal year shall be the amount needed to

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

16 actuarial liabilities of the System.

17 Amounts received by the System pursuant to Section 25 of

18 the Budget Stabilization Act or Section 8.12 of the State

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

20 constitute payment of any portion of the minimum State

21 contribution required under this Article in that fiscal year.

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

23 calculation of, the required State contributions under this

24 Article in any future year until the System has reached a

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

26 the "required State contribution" or any substantially similar

SB2217

- 607 -

LRB100 13147 JWD 27539 b

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

2 System under Section 25 of the Budget Stabilization Act.

3 Notwithstanding any other provision of this Section, the

4 required State contribution for State fiscal year 2005 and for

5 fiscal year 2008 and each fiscal year thereafter, as calculated

6 under this Section and certified under Section 15-165, shall

7 not exceed an amount equal to (i) the amount of the required

8 State contribution that would have been calculated under this

9 Section for that fiscal year if the System had not received any

10 payments under subsection (d) of Section 7.2 of the General

11 Obligation Bond Act, minus (ii) the portion of the State's

12 total debt service payments for that fiscal year on the bonds

13 issued in fiscal year 2003 for the purposes of that Section

14 7.2, as determined and certified by the Comptroller, that is

15 the same as the System's portion of the total moneys

16 distributed under subsection (d) of Section 7.2 of the General

17 Obligation Bond Act. In determining this maximum for State

18 fiscal years 2008 through 2010, however, the amount referred to

19 in item (i) shall be increased, as a percentage of the

20 applicable employee payroll, in equal increments calculated

21 from the sum of the required State contribution for State

22 fiscal year 2007 plus the applicable portion of the State's

23 total debt service payments for fiscal year 2007 on the bonds

24 issued in fiscal year 2003 for the purposes of Section 7.2 of

25 the General Obligation Bond Act, so that, by State fiscal year

26 2011, the State is contributing at the rate otherwise required

SB2217

- 608 -

LRB100 13147 JWD 27539 b

1 under this Section.

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

3 employer shall pay to the Board contributions from those funds

4 which are sufficient to cover the accruing normal costs on

5 behalf of the employee. However, universities having employees

6 who are compensated out of local auxiliary funds, income funds,

7 or service enterprise funds are not required to pay such

8 contributions on behalf of those employees. The local auxiliary

9 funds, income funds, and service enterprise funds of

10 universities shall not be considered trust funds for the

11 purpose of this Article, but funds of alumni associations,

12 foundations, and athletic associations which are affiliated

13 with the universities included as employers under this Article

14 and other employers which do not receive State appropriations

15 are considered to be trust funds for the purpose of this

16 Article.

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

18 each make employer contributions to this System for their

19 respective firefighter employees who participate in this

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

21 of contributions to be made by those municipalities shall be

22 determined annually by the Board on the basis of the actuarial

23 assumptions adopted by the Board and the recommendations of the

24 actuary, and shall be expressed as a percentage of salary for

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

26 affected municipalities as soon as may be practical. The

SB2217

- 609 -

LRB100 13147 JWD 27539 b

1 employer contributions required under this subsection shall be

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

3 in the same manner as employee contributions.

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

5 contribution shall be apportioned among the various funds of

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

7 funds, in accordance with actuarial procedures approved by the

8 Board. State of Illinois contributions for employers receiving

9 State appropriations for personal services shall be payable

10 from appropriations made to the employers or to the System. The

11 contributions for Class I community colleges covering earnings

12 other than those paid from trust and federal funds, shall be

13 payable solely from appropriations to the Illinois Community

14 College Board or the System for employer contributions.

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

16 contributions to the System shall be appropriated directly to

17 the System and shall be payable through vouchers issued in

18 accordance with subsection (c) of Section 15-165, except as

19 provided in subsection (g).

20 (e) The State Comptroller shall draw warrants payable to

21 the System upon proper certification by the System or by the

22 employer in accordance with the appropriation laws and this

23 Code.

24 (f) Normal costs under this Section means liability for

25 pensions and other benefits which accrues to the System because

26 of the credits earned for service rendered by the participants

SB2217

- 610 -

LRB100 13147 JWD 27539 b

1 during the fiscal year and expenses of administering the

2 System, but shall not include the principal of or any

3 redemption premium or interest on any bonds issued by the Board

4 or any expenses incurred or deposits required in connection

5 therewith.

6 (g) If the amount of a participant's earnings for any

7 academic year used to determine the final rate of earnings,

8 determined on a full-time equivalent basis, exceeds the amount

9 of his or her earnings with the same employer for the previous

10 academic year, determined on a full-time equivalent basis, by

11 more than 6%, the participant's employer shall pay to the

12 System, in addition to all other payments required under this

13 Section and in accordance with guidelines established by the

14 System, the present value of the increase in benefits resulting

15 from the portion of the increase in earnings that is in excess

16 of 6%. This present value shall be computed by the System on

17 the basis of the actuarial assumptions and tables used in the

18 most recent actuarial valuation of the System that is available

19 at the time of the computation. The System may require the

20 employer to provide any pertinent information or

21 documentation.

22 Whenever it determines that a payment is or may be required

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

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

25 The bill shall specify the calculations used to determine the

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

SB2217

- 611 -

LRB100 13147 JWD 27539 b

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

2 System in writing for a recalculation. The application must

3 specify in detail the grounds of the dispute and, if the

4 employer asserts that the calculation is subject to subsection

5 (h) or (i) of this Section, must include an affidavit setting

6 forth and attesting to all facts within the employer's

7 knowledge that are pertinent to the applicability of subsection

8 (h) or (i). Upon receiving a timely application for

9 recalculation, the System shall review the application and, if

10 appropriate, recalculate the amount due.

11 The employer contributions required under this subsection

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

13 receipt of the bill. If the employer contributions are not paid

14 within 90 days after receipt of the bill, then interest will be

15 charged at a rate equal to the System's annual actuarially

16 assumed rate of return on investment compounded annually from

17 the 91st day after receipt of the bill. Payments must be

18 concluded within 3 years after the employer's receipt of the

19 bill.

20 When assessing payment for any amount due under this

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

22 extent not established by a participant under Section 15-113.11

23 or 15-113.12, that would have been paid to the participant had

24 the participant not taken (i) periods of voluntary or

25 involuntary furlough occurring on or after July 1, 2015 and on

26 or before June 30, 2017 or (ii) periods of voluntary pay

SB2217

- 612 -

LRB100 13147 JWD 27539 b

1 reduction in lieu of furlough occurring on or after July 1,

2 2015 and on or before June 30, 2017. Determining earnings that

3 would have been paid to a participant had the participant not

4 taken periods of voluntary or involuntary furlough or periods

5 of voluntary pay reduction shall be the responsibility of the

6 employer, and shall be reported in a manner prescribed by the

7 System.

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

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

10 1, 2011. The changes made by Public Act 94-1057 shall not

11 require the System to refund any payments received before July

12 31, 2006 (the effective date of Public Act 94-1057).

13 When assessing payment for any amount due under subsection

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

15 participants under contracts or collective bargaining

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

17 2005.

18 When assessing payment for any amount due under subsection

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

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

21 from retirement eligibility under Section 15-135.

22 When assessing payment for any amount due under subsection

23 (g), the System shall exclude earnings increases resulting from

24 overload work, including a contract for summer teaching, or

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

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

SB2217

- 613 -

LRB100 13147 JWD 27539 b

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

2 academic instruction in excess of the standard number of

3 instruction hours for a full-time employee occurring during the

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

5 increases are equal to or less than the rate of pay for

6 academic instruction computed using the participant's current

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

8 overtime, the overtime was necessary for the educational

9 mission.

10 When assessing payment for any amount due under subsection

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

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

13 classification to a higher classification under the State

14 Universities Civil Service System, (ii) a promotion in academic

15 rank for a tenured or tenure-track faculty position, or (iii) a

16 promotion that the Illinois Community College Board has

17 recommended in accordance with subsection (k) of this Section.

18 These earnings increases shall be excluded only if the

19 promotion is to a position that has existed and been filled by

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

21 earnings increase as a result of the promotion is an increase

22 that results in an amount no greater than the average salary

23 paid for other similar positions.

24 (i) When assessing payment for any amount due under

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

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

SB2217

- 614 -

LRB100 13147 JWD 27539 b

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

2 collective bargaining agreement entered into, amended, or

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

4 Notwithstanding any other provision of this Section, any

5 payments made or salary increases given after June 30, 2014

6 shall be used in assessing payment for any amount due under

7 subsection (g) of this Section.

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

9 the report with the Governor and the General Assembly by

10 January 1, 2007 that contains all of the following information:

11 (1) The number of recalculations required by the

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

13 employer.

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

15 contribution to the System was changed due to

16 recalculations required by Public Act 94-1057.

17 (3) The total amount the System received from each

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

19 Public Act 94-4.

20 (4) The increase in the required State contribution

21 resulting from the changes made to this Section by Public

22 Act 94-1057.

23 (k) The Illinois Community College Board shall adopt rules

24 for recommending lists of promotional positions submitted to

25 the Board by community colleges and for reviewing the

26 promotional lists on an annual basis. When recommending

SB2217

- 615 -

LRB100 13147 JWD 27539 b

1 promotional lists, the Board shall consider the similarity of

2 the positions submitted to those positions recognized for State

3 universities by the State Universities Civil Service System.

4 The Illinois Community College Board shall file a copy of its

5 findings with the System. The System shall consider the

6 findings of the Illinois Community College Board when making

7 determinations under this Section. The System shall not exclude

8 any earnings increases resulting from a promotion when the

9 promotion was not submitted by a community college. Nothing in

10 this subsection (k) shall require any community college to

11 submit any information to the Community College Board.

12 (l) For purposes of determining the required State

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

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

15 which shall be calculated as follows:

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

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

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

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

20 gains or losses from investment return incurred in a fiscal

21 year shall be recognized in equal annual amounts over the

22 5-year period following that fiscal year.

23 (m) For purposes of determining the required State

24 contribution to the system for a particular year, the actuarial

25 value of assets shall be assumed to earn a rate of return equal

26 to the system's actuarially assumed rate of return.

SB2217

- 616 -

LRB100 13147 JWD 27539 b

1 (Source: P.A. 98-92, eff. 7-16-13; 98-463, eff. 8-16-13;

2 99-897, eff. 1-1-17.)

3 (40 ILCS 5/16-158) (from Ch. 108 1/2, par. 16-158)

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

5 which has been held unconstitutional)

6 Sec. 16-158. Contributions by State and other employing

7 units.

8 (a) The State shall make contributions to the System by

9 means of appropriations from the Common School Fund and other

10 State funds of amounts which, together with other employer

11 contributions, employee contributions, investment income, and

12 other income, will be sufficient to meet the cost of

13 maintaining and administering the System on a 90% funded basis

14 in accordance with actuarial recommendations.

15 The Board shall determine the amount of State contributions

16 required for each fiscal year on the basis of the actuarial

17 tables and other assumptions adopted by the Board and the

18 recommendations of the actuary, using the formula in subsection

19 (b-3).

20 (a-1) Annually, on or before November 15 until November 15,

21 2011, the Board shall certify to the Governor the amount of the

22 required State contribution for the coming fiscal year. The

23 certification under this subsection (a-1) shall include a copy

24 of the actuarial recommendations upon which it is based and

25 shall specifically identify the System's projected State

SB2217

- 617 -

LRB100 13147 JWD 27539 b

1 normal cost for that fiscal year.

2 On or before May 1, 2004, the Board shall recalculate and

3 recertify to the Governor the amount of the required State

4 contribution to the System for State fiscal year 2005, taking

5 into account the amounts appropriated to and received by the

6 System under subsection (d) of Section 7.2 of the General

7 Obligation Bond Act.

8 On or before July 1, 2005, the Board shall recalculate and

9 recertify to the Governor the amount of the required State

10 contribution to the System for State fiscal year 2006, taking

11 into account the changes in required State contributions made

12 by this amendatory Act of the 94th General Assembly.

13 On or before April 1, 2011, the Board shall recalculate and

14 recertify to the Governor the amount of the required State

15 contribution to the System for State fiscal year 2011, applying

16 the changes made by Public Act 96-889 to the System's assets

17 and liabilities as of June 30, 2009 as though Public Act 96-889

18 was approved on that date.

19 (a-5) On or before November 1 of each year, beginning

20 November 1, 2012, the Board shall submit to the State Actuary,

21 the Governor, and the General Assembly a proposed certification

22 of the amount of the required State contribution to the System

23 for the next fiscal year, along with all of the actuarial

24 assumptions, calculations, and data upon which that proposed

25 certification is based. On or before January 1 of each year,

26 beginning January 1, 2013, the State Actuary shall issue a

SB2217

- 618 -

LRB100 13147 JWD 27539 b

1 preliminary report concerning the proposed certification and

2 identifying, if necessary, recommended changes in actuarial

3 assumptions that the Board must consider before finalizing its

4 certification of the required State contributions. On or before

5 January 15, 2013 and each January 15 thereafter, the Board

6 shall certify to the Governor and the General Assembly the

7 amount of the required State contribution for the next fiscal

8 year. The Board's certification must note any deviations from

9 the State Actuary's recommended changes, the reason or reasons

10 for not following the State Actuary's recommended changes, and

11 the fiscal impact of not following the State Actuary's

12 recommended changes on the required State contribution.

13 (b) Through State fiscal year 1995, the State contributions

14 shall be paid to the System in accordance with Section 18-7 of

15 the School Code.

16 (b-1) Beginning in State fiscal year 1996, on the 15th day

17 of each month, or as soon thereafter as may be practicable, the

18 Board shall submit vouchers for payment of State contributions

19 to the System, in a total monthly amount of one-twelfth of the

20 required annual State contribution certified under subsection

21 (a-1). From the effective date of this amendatory Act of the

22 93rd General Assembly through June 30, 2004, the Board shall

23 not submit vouchers for the remainder of fiscal year 2004 in

24 excess of the fiscal year 2004 certified contribution amount

25 determined under this Section after taking into consideration

26 the transfer to the System under subsection (a) of Section

SB2217

- 619 -

LRB100 13147 JWD 27539 b

1 6z-61 of the State Finance Act. These vouchers shall be paid by

2 the State Comptroller and Treasurer by warrants drawn on the

3 funds appropriated to the System for that fiscal year.

4 If in any month the amount remaining unexpended from all

5 other appropriations to the System for the applicable fiscal

6 year (including the appropriations to the System under Section

7 8.12 of the State Finance Act and Section 1 of the State

8 Pension Funds Continuing Appropriation Act) is less than the

9 amount lawfully vouchered under this subsection, the

10 difference shall be paid from the Common School Fund under the

11 continuing appropriation authority provided in Section 1.1 of

12 the State Pension Funds Continuing Appropriation Act.

13 (b-2) Allocations from the Common School Fund apportioned

14 to school districts not coming under this System shall not be

15 diminished or affected by the provisions of this Article.

16 (b-3) For State fiscal years 2012 through 2045, the minimum

17 contribution to the System to be made by the State for each

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

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

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

21 State fiscal year 2045. In making these determinations, the

22 required State contribution shall be calculated each year as a

23 level percentage of payroll over the years remaining to and

24 including fiscal year 2045 and shall be determined under the

25 projected unit credit actuarial cost method.

26 For State fiscal years 1996 through 2005, the State

SB2217

- 620 -

LRB100 13147 JWD 27539 b

1 contribution to the System, as a percentage of the applicable

2 employee payroll, shall be increased in equal annual increments

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

4 the rate required under this Section; except that in the

5 following specified State fiscal years, the State contribution

6 to the System shall not be less than the following indicated

7 percentages of the applicable employee payroll, even if the

8 indicated percentage will produce a State contribution in

9 excess of the amount otherwise required under this subsection

10 and subsection (a), and notwithstanding any contrary

11 certification made under subsection (a-1) before the effective

12 date of this amendatory Act of 1998: 10.02% in FY 1999; 10.77%

13 in FY 2000; 11.47% in FY 2001; 12.16% in FY 2002; 12.86% in FY

14 2003; and 13.56% in FY 2004.

15 Notwithstanding any other provision of this Article, the

16 total required State contribution for State fiscal year 2006 is

17 $534,627,700.

18 Notwithstanding any other provision of this Article, the

19 total required State contribution for State fiscal year 2007 is

20 $738,014,500.

21 For each of State fiscal years 2008 through 2009, the State

22 contribution to the System, as a percentage of the applicable

23 employee payroll, shall be increased in equal annual increments

24 from the required State contribution for State fiscal year

25 2007, so that by State fiscal year 2011, the State is

26 contributing at the rate otherwise required under this Section.

SB2217

- 621 -

LRB100 13147 JWD 27539 b

1 Notwithstanding any other provision of this Article, the

2 total required State contribution for State fiscal year 2010 is

3 $2,089,268,000 and shall be made from the proceeds of bonds

4 sold in fiscal year 2010 pursuant to Section 7.2 of the General

5 Obligation Bond Act, less (i) the pro rata share of bond sale

6 expenses determined by the System's share of total bond

7 proceeds, (ii) any amounts received from the Common School Fund

8 in fiscal year 2010, and (iii) any reduction in bond proceeds

9 due to the issuance of discounted bonds, if applicable.

10 Notwithstanding any other provision of this Article, the

11 total required State contribution for State fiscal year 2011 is

12 the amount recertified by the System on or before April 1, 2011

13 pursuant to subsection (a-1) of this Section and shall be made

14 from the proceeds of bonds sold in fiscal year 2011 pursuant to

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

16 pro rata share of bond sale expenses determined by the System's

17 share of total bond proceeds, (ii) any amounts received from

18 the Common School Fund in fiscal year 2011, and (iii) any

19 reduction in bond proceeds due to the issuance of discounted

20 bonds, if applicable. This amount shall include, in addition to

21 the amount certified by the System, an amount necessary to meet

22 employer contributions required by the State as an employer

23 under paragraph (e) of this Section, which may also be used by

24 the System for contributions required by paragraph (a) of

25 Section 16-127.

26 Notwithstanding any other provision of this Article, the

SB2217

- 622 -

LRB100 13147 JWD 27539 b

1 total required State contribution for State fiscal year 2018 is

2 $3,869,952,674.

3 Beginning in State fiscal year 2046, the minimum State

4 contribution for each fiscal year shall be the amount needed to

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

6 actuarial liabilities of the System.

7 Amounts received by the System pursuant to Section 25 of

8 the Budget Stabilization Act or Section 8.12 of the State

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

10 constitute payment of any portion of the minimum State

11 contribution required under this Article in that fiscal year.

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

13 calculation of, the required State contributions under this

14 Article in any future year until the System has reached a

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

16 the "required State contribution" or any substantially similar

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

18 System under Section 25 of the Budget Stabilization Act.

19 Notwithstanding any other provision of this Section, the

20 required State contribution for State fiscal year 2005 and for

21 fiscal year 2008 and each fiscal year thereafter, as calculated

22 under this Section and certified under subsection (a-1), shall

23 not exceed an amount equal to (i) the amount of the required

24 State contribution that would have been calculated under this

25 Section for that fiscal year if the System had not received any

26 payments under subsection (d) of Section 7.2 of the General

SB2217

- 623 -

LRB100 13147 JWD 27539 b

1 Obligation Bond Act, minus (ii) the portion of the State's

2 total debt service payments for that fiscal year on the bonds

3 issued in fiscal year 2003 for the purposes of that Section

4 7.2, as determined and certified by the Comptroller, that is

5 the same as the System's portion of the total moneys

6 distributed under subsection (d) of Section 7.2 of the General

7 Obligation Bond Act. In determining this maximum for State

8 fiscal years 2008 through 2010, however, the amount referred to

9 in item (i) shall be increased, as a percentage of the

10 applicable employee payroll, in equal increments calculated

11 from the sum of the required State contribution for State

12 fiscal year 2007 plus the applicable portion of the State's

13 total debt service payments for fiscal year 2007 on the bonds

14 issued in fiscal year 2003 for the purposes of Section 7.2 of

15 the General Obligation Bond Act, so that, by State fiscal year

16 2011, the State is contributing at the rate otherwise required

17 under this Section.

18 (c) Payment of the required State contributions and of all

19 pensions, retirement annuities, death benefits, refunds, and

20 other benefits granted under or assumed by this System, and all

21 expenses in connection with the administration and operation

22 thereof, are obligations of the State.

23 If members are paid from special trust or federal funds

24 which are administered by the employing unit, whether school

25 district or other unit, the employing unit shall pay to the

26 System from such funds the full accruing retirement costs based

SB2217

- 624 -

LRB100 13147 JWD 27539 b

1 upon that service, which, beginning July 1, 2014, shall be at a

2 rate, expressed as a percentage of salary, equal to the total

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

4 that fiscal year, including both normal cost and unfunded

5 liability components, expressed as a percentage of payroll, as

6 determined by the System under subsection (b-3) of this

7 Section. Employer contributions, based on salary paid to

8 members from federal funds, may be forwarded by the

9 distributing agency of the State of Illinois to the System

10 prior to allocation, in an amount determined in accordance with

11 guidelines established by such agency and the System. Any

12 contribution for fiscal year 2015 collected as a result of the

13 change made by this amendatory Act of the 98th General Assembly

14 shall be considered a State contribution under subsection (b-3)

15 of this Section.

16 (d) Effective July 1, 1986, any employer of a teacher as

17 defined in paragraph (8) of Section 16-106 shall pay the

18 employer's normal cost of benefits based upon the teacher's

19 service, in addition to employee contributions, as determined

20 by the System. Such employer contributions shall be forwarded

21 monthly in accordance with guidelines established by the

22 System.

23 However, with respect to benefits granted under Section

24 16-133.4 or 16-133.5 to a teacher as defined in paragraph (8)

25 of Section 16-106, the employer's contribution shall be 12%

26 (rather than 20%) of the member's highest annual salary rate

SB2217

- 625 -

LRB100 13147 JWD 27539 b

1 for each year of creditable service granted, and the employer

2 shall also pay the required employee contribution on behalf of

3 the teacher. For the purposes of Sections 16-133.4 and

4 16-133.5, a teacher as defined in paragraph (8) of Section

5 16-106 who is serving in that capacity while on leave of

6 absence from another employer under this Article shall not be

7 considered an employee of the employer from which the teacher

8 is on leave.

9 (e) Beginning July 1, 1998, every employer of a teacher

10 shall pay to the System an employer contribution computed as

11 follows:

12 (1) Beginning July 1, 1998 through June 30, 1999, the

13 employer contribution shall be equal to 0.3% of each

14 teacher's salary.

15 (2) Beginning July 1, 1999 and thereafter, the employer

16 contribution shall be equal to 0.58% of each teacher's

17 salary.

18 The school district or other employing unit may pay these

19 employer contributions out of any source of funding available

20 for that purpose and shall forward the contributions to the

21 System on the schedule established for the payment of member

22 contributions.

23 These employer contributions are intended to offset a

24 portion of the cost to the System of the increases in

25 retirement benefits resulting from this amendatory Act of 1998.

26 Each employer of teachers is entitled to a credit against

SB2217

- 626 -

LRB100 13147 JWD 27539 b

1 the contributions required under this subsection (e) with

2 respect to salaries paid to teachers for the period January 1,

3 2002 through June 30, 2003, equal to the amount paid by that

4 employer under subsection (a-5) of Section 6.6 of the State

5 Employees Group Insurance Act of 1971 with respect to salaries

6 paid to teachers for that period.

7 The additional 1% employee contribution required under

8 Section 16-152 by this amendatory Act of 1998 is the

9 responsibility of the teacher and not the teacher's employer,

10 unless the employer agrees, through collective bargaining or

11 otherwise, to make the contribution on behalf of the teacher.

12 If an employer is required by a contract in effect on May

13 1, 1998 between the employer and an employee organization to

14 pay, on behalf of all its full-time employees covered by this

15 Article, all mandatory employee contributions required under

16 this Article, then the employer shall be excused from paying

17 the employer contribution required under this subsection (e)

18 for the balance of the term of that contract. The employer and

19 the employee organization shall jointly certify to the System

20 the existence of the contractual requirement, in such form as

21 the System may prescribe. This exclusion shall cease upon the

22 termination, extension, or renewal of the contract at any time

23 after May 1, 1998.

24 (f) If the amount of a teacher's salary for any school year

25 used to determine final average salary exceeds the member's

26 annual full-time salary rate with the same employer for the

SB2217

- 627 -

LRB100 13147 JWD 27539 b

1 previous school year by more than 6%, the teacher's employer

2 shall pay to the System, in addition to all other payments

3 required under this Section and in accordance with guidelines

4 established by the System, the present value of the increase in

5 benefits resulting from the portion of the increase in salary

6 that is in excess of 6%. This present value shall be computed

7 by the System on the basis of the actuarial assumptions and

8 tables used in the most recent actuarial valuation of the

9 System that is available at the time of the computation. If a

10 teacher's salary for the 2005-2006 school year is used to

11 determine final average salary under this subsection (f), then

12 the changes made to this subsection (f) by Public Act 94-1057

13 shall apply in calculating whether the increase in his or her

14 salary is in excess of 6%. For the purposes of this Section,

15 change in employment under Section 10-21.12 of the School Code

16 on or after June 1, 2005 shall constitute a change in employer.

17 The System may require the employer to provide any pertinent

18 information or documentation. The changes made to this

19 subsection (f) by this amendatory Act of the 94th General

20 Assembly apply without regard to whether the teacher was in

21 service on or after its effective date.

22 Whenever it determines that a payment is or may be required

23 under this subsection, the System shall calculate the amount of

24 the payment and bill the employer for that amount. The bill

25 shall specify the calculations used to determine the amount

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

SB2217

- 628 -

LRB100 13147 JWD 27539 b

1 within 30 days after receipt of the bill, apply to the System

2 in writing for a recalculation. The application must specify in

3 detail the grounds of the dispute and, if the employer asserts

4 that the calculation is subject to subsection (g) or (h) of

5 this Section, must include an affidavit setting forth and

6 attesting to all facts within the employer's knowledge that are

7 pertinent to the applicability of that subsection. Upon

8 receiving a timely application for recalculation, the System

9 shall review the application and, if appropriate, recalculate

10 the amount due.

11 The employer contributions required under this subsection

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

13 receipt of the bill. If the employer contributions are not paid

14 within 90 days after receipt of the bill, then interest will be

15 charged at a rate equal to the System's annual actuarially

16 assumed rate of return on investment compounded annually from

17 the 91st day after receipt of the bill. Payments must be

18 concluded within 3 years after the employer's receipt of the

19 bill.

20 (g) This subsection (g) applies only to payments made or

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

22 1, 2011. The changes made by Public Act 94-1057 shall not

23 require the System to refund any payments received before July

24 31, 2006 (the effective date of Public Act 94-1057).

25 When assessing payment for any amount due under subsection

26 (f), the System shall exclude salary increases paid to teachers

SB2217

- 629 -

LRB100 13147 JWD 27539 b

1 under contracts or collective bargaining agreements entered

2 into, amended, or renewed before June 1, 2005.

3 When assessing payment for any amount due under subsection

4 (f), the System shall exclude salary increases paid to a

5 teacher at a time when the teacher is 10 or more years from

6 retirement eligibility under Section 16-132 or 16-133.2.

7 When assessing payment for any amount due under subsection

8 (f), the System shall exclude salary increases resulting from

9 overload work, including summer school, when the school

10 district has certified to the System, and the System has

11 approved the certification, that (i) the overload work is for

12 the sole purpose of classroom instruction in excess of the

13 standard number of classes for a full-time teacher in a school

14 district during a school year and (ii) the salary increases are

15 equal to or less than the rate of pay for classroom instruction

16 computed on the teacher's current salary and work schedule.

17 When assessing payment for any amount due under subsection

18 (f), the System shall exclude a salary increase resulting from

19 a promotion (i) for which the employee is required to hold a

20 certificate or supervisory endorsement issued by the State

21 Teacher Certification Board that is a different certification

22 or supervisory endorsement than is required for the teacher's

23 previous position and (ii) to a position that has existed and

24 been filled by a member for no less than one complete academic

25 year and the salary increase from the promotion is an increase

26 that results in an amount no greater than the lesser of the

SB2217

- 630 -

LRB100 13147 JWD 27539 b

1 average salary paid for other similar positions in the district

2 requiring the same certification or the amount stipulated in

3 the collective bargaining agreement for a similar position

4 requiring the same certification.

5 When assessing payment for any amount due under subsection

6 (f), the System shall exclude any payment to the teacher from

7 the State of Illinois or the State Board of Education over

8 which the employer does not have discretion, notwithstanding

9 that the payment is included in the computation of final

10 average salary.

11 (h) When assessing payment for any amount due under

12 subsection (f), the System shall exclude any salary increase

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

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

15 collective bargaining agreement entered into, amended, or

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

17 Notwithstanding any other provision of this Section, any

18 payments made or salary increases given after June 30, 2014

19 shall be used in assessing payment for any amount due under

20 subsection (f) of this Section.

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

22 the report with the Governor and the General Assembly by

23 January 1, 2007 that contains all of the following information:

24 (1) The number of recalculations required by the

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

26 employer.

SB2217

- 631 -

LRB100 13147 JWD 27539 b

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

2 contribution to the System was changed due to

3 recalculations required by Public Act 94-1057.

4 (3) The total amount the System received from each

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

6 Public Act 94-4.

7 (4) The increase in the required State contribution

8 resulting from the changes made to this Section by Public

9 Act 94-1057.

10 (j) For purposes of determining the required State

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

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

13 which shall be calculated as follows:

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

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

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

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

18 gains or losses from investment return incurred in a fiscal

19 year shall be recognized in equal annual amounts over the

20 5-year period following that fiscal year.

21 (k) For purposes of determining the required State

22 contribution to the system for a particular year, the actuarial

23 value of assets shall be assumed to earn a rate of return equal

24 to the system's actuarially assumed rate of return.

25 (Source: P.A. 96-43, eff. 7-15-09; 96-1497, eff. 1-14-11;

26 96-1511, eff. 1-27-11; 96-1554, eff. 3-18-11; 97-694, eff.

SB2217

- 632 -

LRB100 13147 JWD 27539 b

1 6-18-12; 97-813, eff. 7-13-12; 98-674, eff. 6-30-14.)

2 (40 ILCS 5/18-131) (from Ch. 108 1/2, par. 18-131)

3 Sec. 18-131. Financing; employer contributions.

4 (a) The State of Illinois shall make contributions to this

5 System by appropriations of the amounts which, together with

6 the contributions of participants, net earnings on

7 investments, and other income, will meet the costs of

8 maintaining and administering this System on a 90% funded basis

9 in accordance with actuarial recommendations.

10 (b) The Board shall determine the amount of State

11 contributions required for each fiscal year on the basis of the

12 actuarial tables and other assumptions adopted by the Board and

13 the prescribed rate of interest, using the formula in

14 subsection (c).

15 (c) For State fiscal years 2012 through 2045, the minimum

16 contribution to the System to be made by the State for each

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

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

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

20 State fiscal year 2045. In making these determinations, the

21 required State contribution shall be calculated each year as a

22 level percentage of payroll over the years remaining to and

23 including fiscal year 2045 and shall be determined under the

24 projected unit credit actuarial cost method.

25 For State fiscal years 1996 through 2005, the State

SB2217

- 633 -

LRB100 13147 JWD 27539 b

1 contribution to the System, as a percentage of the applicable

2 employee payroll, shall be increased in equal annual increments

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

4 the rate required under this Section.

5 Notwithstanding any other provision of this Article, the

6 total required State contribution for State fiscal year 2006 is

7 $29,189,400.

8 Notwithstanding any other provision of this Article, the

9 total required State contribution for State fiscal year 2007 is

10 $35,236,800.

11 For each of State fiscal years 2008 through 2009, the State

12 contribution to the System, as a percentage of the applicable

13 employee payroll, shall be increased in equal annual increments

14 from the required State contribution for State fiscal year

15 2007, so that by State fiscal year 2011, the State is

16 contributing at the rate otherwise required under this Section.

17 Notwithstanding any other provision of this Article, the

18 total required State contribution for State fiscal year 2010 is

19 $78,832,000 and shall be made from the proceeds of bonds sold

20 in fiscal year 2010 pursuant to Section 7.2 of the General

21 Obligation Bond Act, less (i) the pro rata share of bond sale

22 expenses determined by the System's share of total bond

23 proceeds, (ii) any amounts received from the General Revenue

24 Fund in fiscal year 2010, and (iii) any reduction in bond

25 proceeds due to the issuance of discounted bonds, if

26 applicable.

SB2217

- 634 -

LRB100 13147 JWD 27539 b

1 Notwithstanding any other provision of this Article, the

2 total required State contribution for State fiscal year 2011 is

3 the amount recertified by the System on or before April 1, 2011

4 pursuant to Section 18-140 and shall be made from the proceeds

5 of bonds sold in fiscal year 2011 pursuant to Section 7.2 of

6 the General Obligation Bond Act, less (i) the pro rata share of

7 bond sale expenses determined by the System's share of total

8 bond proceeds, (ii) any amounts received from the General

9 Revenue Fund in fiscal year 2011, and (iii) any reduction in

10 bond proceeds due to the issuance of discounted bonds, if

11 applicable.

12 Notwithstanding any other provision of this Article, the

13 total required State contribution for State fiscal year 2018 is

14 $136,766,000.

15 Beginning in State fiscal year 2046, the minimum State

16 contribution for each fiscal year shall be the amount needed to

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

18 actuarial liabilities of the System.

19 Amounts received by the System pursuant to Section 25 of

20 the Budget Stabilization Act or Section 8.12 of the State

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

22 constitute payment of any portion of the minimum State

23 contribution required under this Article in that fiscal year.

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

25 calculation of, the required State contributions under this

26 Article in any future year until the System has reached a

SB2217

- 635 -

LRB100 13147 JWD 27539 b

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

2 the "required State contribution" or any substantially similar

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

4 System under Section 25 of the Budget Stabilization Act.

5 Notwithstanding any other provision of this Section, the

6 required State contribution for State fiscal year 2005 and for

7 fiscal year 2008 and each fiscal year thereafter, as calculated

8 under this Section and certified under Section 18-140, shall