Bill Text: IL SB2667 | 2017-2018 | 100th General Assembly | Chaptered

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Bill Title: Amends the Illinois Income Tax Act. Makes a technical change in a Section concerning the short title.

Spectrum: Partisan Bill (Democrat 7-0)

Status: (Passed) 2018-08-13 - Public Act . . . . . . . . . 100-0838 [SB2667 Detail]

Download: Illinois-2017-SB2667-Chaptered.html

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Public Act 100-0838
SB2667 Enrolled LRB100 17693 HLH 32865 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Enterprise Zone Act is amended by
changing Sections 4 and 4.1 as follows:
(20 ILCS 655/4) (from Ch. 67 1/2, par. 604)
Sec. 4. Qualifications for Enterprise Zones.
(1) An area is qualified to become an enterprise zone
which:
(a) is a contiguous area, provided that a zone area may
exclude wholly surrounded territory within its boundaries;
(b) comprises a minimum of one-half square mile and not
more than 12 square miles, or 15 square miles if the zone
is located within the jurisdiction of 4 or more counties or
municipalities, in total area, exclusive of lakes and
waterways; however, in such cases where the enterprise zone
is a joint effort of three or more units of government, or
two or more units of government if situated in a township
which is divided by a municipality of 1,000,000 or more
inhabitants, and where the certification has been in effect
at least one year, the total area shall comprise a minimum
of one-half square mile and not more than thirteen square
miles in total area exclusive of lakes and waterways;

(c) (blank);
(d) (blank);
(e) is (1) entirely within a municipality or (2)
entirely within the unincorporated areas of a county,
except where reasonable need is established for such zone
to cover portions of more than one municipality or county
or (3) both comprises (i) all or part of a municipality and
(ii) an unincorporated area of a county; and
(f) meets 3 or more of the following criteria:
(1) all or part of the local labor market area has
had an annual average unemployment rate of at least
120% of the State's annual average unemployment rate
for the most recent calendar year or the most recent
fiscal year as reported by the Department of Employment
Security;
(2) designation will result in the development of
substantial employment opportunities by creating or
retaining a minimum aggregate of 1,000 full-time
equivalent jobs due to an aggregate investment of
$100,000,000 or more, and will help alleviate the
effects of poverty and unemployment within the local
labor market area;
(3) all or part of the local labor market area has
a poverty rate of at least 20% according to the latest
federal decennial census, 50% or more of children in
the local labor market area participate in the federal

free lunch program according to reported statistics
from the State Board of Education, or 20% or more
households in the local labor market area receive food
stamps according to the latest federal decennial
census;
(4) an abandoned coal mine or a brownfield (as
defined in Section 58.2 of the Environmental
Protection Act) is located in the proposed zone area,
or all or a portion of the proposed zone was declared a
federal disaster area in the 3 years preceding the date
of application;
(5) the local labor market area contains a presence
of large employers that have downsized over the years,
the labor market area has experienced plant closures in
the 5 years prior to the date of application affecting
more than 50 workers, or the local labor market area
has experienced State or federal facility closures in
the 5 years prior to the date of application affecting
more than 50 workers;
(6) based on data from Multiple Listing Service
information or other suitable sources, the local labor
market area contains a high floor vacancy rate of
industrial or commercial properties, vacant or
demolished commercial and industrial structures are
prevalent in the local labor market area, or industrial
structures in the local labor market area are not used

because of age, deterioration, relocation of the
former occupants, or cessation of operation;
(7) the applicant demonstrates a substantial plan
for using the designation to improve the State and
local government tax base, including income, sales,
and property taxes;
(8) significant public infrastructure is present
in the local labor market area in addition to a plan
for infrastructure development and improvement;
(9) high schools or community colleges located
within the local labor market area are engaged in ACT
Work Keys, Manufacturing Skills Standard
Certification, or other industry-based credentials
that prepare students for careers; or
(10) the change in equalized assessed valuation of
industrial and/or commercial properties in the 5 years
prior to the date of application is equal to or less
than 50% of the State average change in equalized
assessed valuation for industrial and/or commercial
properties, as applicable, for the same period of time;
or .
(11) the applicant demonstrates a substantial plan
for using the designation to encourage: (i)
participation by businesses owned by minorities,
women, and persons with disabilities, as those terms
are defined in the Business Enterprise for Minorities,

Women, and Persons with Disabilities Act; and (ii) the
hiring of minorities, women, and persons with
disabilities.
As provided in Section 10-5.3 of the River Edge
Redevelopment Zone Act, upon the expiration of the term of each
River Edge Redevelopment Zone in existence on the effective
date of this amendatory Act of the 97th General Assembly, that
River Edge Redevelopment Zone will become available for its
previous designee or a new applicant to compete for designation
as an enterprise zone. No preference for designation will be
given to the previous designee of the zone.
(2) Any criteria established by the Department or by law
which utilize the rate of unemployment for a particular area
shall provide that all persons who are not presently employed
and have exhausted all unemployment benefits shall be
considered unemployed, whether or not such persons are actively
seeking employment.
(Source: P.A. 97-905, eff. 8-7-12.)
(20 ILCS 655/4.1)
Sec. 4.1. Department recommendations.
(a) For all applications that qualify under Section 4 of
this Act, the Department shall issue recommendations by
assigning a score to each applicant. The scores will be
determined by the Department, based on the extent to which an
applicant meets the criteria points under subsection (f) of

Section 4 of this Act. Scores will be determined using the
following scoring system:
(1) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (1) of
subsection (f) of Section 4 of this Act, with points
awarded according to the severity of the unemployment.
(2) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (2) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the number of jobs created and
the aggregate amount of investment promised.
(3) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (3) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the unemployment
rate according to the latest federal decennial census.
(4) Up to 30 points for the extent to which the
applicant meets or exceeds the criteria in item (4) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the
environmental impact of the abandoned coal mine,
brownfield, or federal disaster area.
(5) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (5) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity of the applicable

facility closures or downsizing.
(6) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (6) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the severity and extent of the
high floor vacancy or deterioration.
(7) Up to 30 points for the extent to which the
applicant meets or exceeds the criteria in item (7) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the extent to which the
application addresses a plan to improve the State and local
government tax base.
(8) Up to 50 points for the extent to which the
applicant meets or exceeds the criteria in item (8) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the existence of significant
public infrastructure.
(9) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (9) of
subsection (f) of Section 4 of this Act, with points
awarded in accordance with the extent to which educational
programs exist for career preparation.
(10) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (10) of
subsection (f) of Section 4 of this Act, with points
awarded according to the severity of the change in

equalized assessed valuation.
(11) Up to 40 points for the extent to which the
applicant meets or exceeds the criteria in item (11) of
subsection (f) of Section 4 of this Act.
(b) After assigning a score for each of the individual
criteria using the point system as described in subsection (a),
the Department shall then take the sum of the scores for each
applicant and assign a final score. The Department shall then
submit this information to the Board, as required in subsection
(c) of Section 5.2, as its recommendation.
(Source: P.A. 97-905, eff. 8-7-12; 98-109, eff. 7-25-13.)