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1 | AN ACT concerning civil law.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Court of Claims Act is amended by changing | |||||||||||||||||||||||
5 | Section 8 as follows:
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6 | (705 ILCS 505/8)
(from Ch. 37, par. 439.8)
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7 | Sec. 8. Court of Claims jurisdiction; deliberation | |||||||||||||||||||||||
8 | periods. The court shall have exclusive
jurisdiction to hear | |||||||||||||||||||||||
9 | and determine the following matters:
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10 | (a) All claims against the State founded upon any law of | |||||||||||||||||||||||
11 | the State of
Illinois or upon any regulation adopted thereunder | |||||||||||||||||||||||
12 | by an executive or
administrative officer or agency; provided, | |||||||||||||||||||||||
13 | however, the court shall not have
jurisdiction (i) to hear or | |||||||||||||||||||||||
14 | determine claims arising under
the Workers' Compensation Act or | |||||||||||||||||||||||
15 | the Workers' Occupational Diseases Act, or
claims for expenses | |||||||||||||||||||||||
16 | in civil litigation, or (ii) to review administrative
decisions | |||||||||||||||||||||||
17 | for which a statute provides that review shall be in the | |||||||||||||||||||||||
18 | circuit or
appellate court.
| |||||||||||||||||||||||
19 | (b) All claims against the State founded upon any contract | |||||||||||||||||||||||
20 | entered
into with the State of Illinois.
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21 | (c) All claims against the State for time unjustly served | |||||||||||||||||||||||
22 | in prisons
of this State when
the person
imprisoned received
a | |||||||||||||||||||||||
23 | pardon from
the governor stating that such pardon is issued on |
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| |||||||
1 | the ground of
innocence of the crime for which he or she was
| ||||||
2 | imprisoned or he or she received a certificate of innocence | ||||||
3 | from the Circuit Court as provided in Section 2-702 of the Code | ||||||
4 | of Civil Procedure; provided, the amount of the award is at the | ||||||
5 | discretion of the court; and provided, the
court shall make no | ||||||
6 | award in excess of the following amounts: for
imprisonment of 5 | ||||||
7 | years or less, not more than $85,350; for imprisonment
of 14 | ||||||
8 | years or less but over 5 years, not more than $170,000; for
| ||||||
9 | imprisonment of over 14 years, not more than $199,150; and | ||||||
10 | provided
further, the court shall fix attorney's fees not to | ||||||
11 | exceed 25% of the award
granted. On or after the effective date | ||||||
12 | of this amendatory Act of the 95th General Assembly,
the court | ||||||
13 | shall
annually adjust the maximum awards authorized by this | ||||||
14 | subsection (c) to reflect
the increase, if any, in the Consumer | ||||||
15 | Price Index For All Urban Consumers for
the previous calendar | ||||||
16 | year, as determined by the United States Department of
Labor, | ||||||
17 | except that no annual increment may exceed 5%. For the annual | ||||||
18 | adjustments, if the Consumer Price Index
decreases during a | ||||||
19 | calendar year, there shall be no adjustment for that
calendar | ||||||
20 | year. The transmission by the Prisoner Review Board or the | ||||||
21 | clerk of the circuit court of the information described in | ||||||
22 | Section 11(b) to the clerk of the Court of Claims is conclusive | ||||||
23 | evidence of the validity of the claim. The changes made by this | ||||||
24 | amendatory Act of the 95th General Assembly apply to all
claims | ||||||
25 | pending on or filed on or after the effective date.
| ||||||
26 | (d) All claims against the State for damages in cases |
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| |||||||
1 | sounding in tort, if
a like cause of action would lie against a | ||||||
2 | private person or corporation in a
civil suit, and all like | ||||||
3 | claims sounding in tort against the Medical Center
Commission, | ||||||
4 | the Board of Trustees of the University of Illinois, the Board | ||||||
5 | of
Trustees of Southern Illinois University, the Board of | ||||||
6 | Trustees of Chicago
State University, the Board of Trustees of | ||||||
7 | Eastern Illinois University, the
Board of Trustees of Governors | ||||||
8 | State University, the Board of Trustees of
Illinois State | ||||||
9 | University, the Board of Trustees of Northeastern Illinois
| ||||||
10 | University, the Board of Trustees of Northern Illinois | ||||||
11 | University, the Board
of Trustees of Western Illinois | ||||||
12 | University, or the Board of Trustees of the
Illinois | ||||||
13 | Mathematics and Science Academy; provided, that an award for | ||||||
14 | damages
in a case sounding in tort, other than certain cases | ||||||
15 | involving the operation
of a State vehicle described in this | ||||||
16 | paragraph, shall not exceed the sum of
$100,000 to or for the | ||||||
17 | benefit of
any claimant. The $100,000 limit prescribed by this | ||||||
18 | Section does not
apply to an award of damages in any case | ||||||
19 | sounding in tort arising out of
the operation by a State | ||||||
20 | employee of a vehicle owned, leased or
controlled by the State. | ||||||
21 | The defense that the State or the Medical
Center Commission or | ||||||
22 | the Board of Trustees of the University of Illinois, the
Board | ||||||
23 | of Trustees of Southern Illinois University, the Board of | ||||||
24 | Trustees of
Chicago State University, the Board of Trustees of | ||||||
25 | Eastern Illinois University,
the Board of Trustees of Governors | ||||||
26 | State University, the Board of Trustees of
Illinois State |
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| |||||||
1 | University, the Board of Trustees of Northeastern Illinois
| ||||||
2 | University, the Board of Trustees of Northern Illinois | ||||||
3 | University, the Board of
Trustees of Western Illinois | ||||||
4 | University, or the Board of Trustees of the
Illinois | ||||||
5 | Mathematics and Science Academy is not liable for the | ||||||
6 | negligence of
its officers, agents, and employees in the course | ||||||
7 | of their employment is not
applicable to the hearing and | ||||||
8 | determination of such claims.
| ||||||
9 | (e) All claims for recoupment made by the State of Illinois | ||||||
10 | against
any claimant.
| ||||||
11 | (f) All claims pursuant to the Line of Duty Compensation
| ||||||
12 | Act. A claim under that Act must be heard and determined within | ||||||
13 | one year after the application for that claim is filed with the | ||||||
14 | Court as provided in that Act.
| ||||||
15 | (g) All claims filed pursuant to the Crime Victims | ||||||
16 | Compensation Act.
| ||||||
17 | (h) All claims pursuant to the Illinois National | ||||||
18 | Guardsman's Compensation
Act. A claim under that Act must be | ||||||
19 | heard and determined within one year after the application for | ||||||
20 | that claim is filed with the Court as provided in that Act.
| ||||||
21 | (i) All claims authorized by subsection (a) of Section | ||||||
22 | 10-55 of the Illinois
Administrative Procedure Act for the | ||||||
23 | expenses incurred by a party in a
contested case on the | ||||||
24 | administrative level.
| ||||||
25 | (j) All appeals of determinations by the Department of | ||||||
26 | Revenue regarding awards under Section 4.5 of the Illinois |
| |||||||
| |||||||
1 | False Claims Act. | ||||||
2 | (Source: P.A. 95-970, eff. 9-22-08; 96-80, eff. 7-27-09.)
| ||||||
3 | Section 10. The Illinois False Claims Act is amended by | ||||||
4 | changing Section 4 and by adding Section 4.5 as follows:
| ||||||
5 | (740 ILCS 175/4) (from Ch. 127, par. 4104)
| ||||||
6 | Sec. 4. Civil actions for false claims.
| ||||||
7 | (a) Responsibilities of the Attorney General and the | ||||||
8 | Department of
State Police. The Attorney General or the | ||||||
9 | Department of State Police shall diligently investigate
a civil | ||||||
10 | violation under Section 3. If the Attorney General finds that a | ||||||
11 | person violated or is violating Section 3, the Attorney General | ||||||
12 | may bring a civil action under this Section
against the person.
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13 | The State shall receive an amount for reasonable expenses | ||||||
14 | that the court finds to have been necessarily incurred by the | ||||||
15 | Attorney General, including reasonable attorneys' fees and | ||||||
16 | costs. All such expenses, fees, and costs shall be awarded | ||||||
17 | against the defendant. The court may award amounts from the | ||||||
18 | proceeds of an action or settlement that it considers | ||||||
19 | appropriate to any governmental entity or program that has been | ||||||
20 | adversely affected by a defendant. The Attorney General, if | ||||||
21 | necessary, shall direct the State Treasurer to make a | ||||||
22 | disbursement of funds as provided in court orders or settlement | ||||||
23 | agreements. | ||||||
24 | (b) Actions by private persons.
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1 | (1) A person may bring a civil action
for a violation | ||||||
2 | of Section 3 for the person and for the State. The action
| ||||||
3 | shall be brought in the name of the State. The action may | ||||||
4 | be dismissed
only if the court and the Attorney General | ||||||
5 | give written consent to the
dismissal and their reasons for | ||||||
6 | consenting.
| ||||||
7 | (2) A copy of the complaint and written disclosure of | ||||||
8 | substantially all
material evidence and information the | ||||||
9 | person possesses shall be served on
the State. The | ||||||
10 | complaint shall be filed in camera, shall remain under seal
| ||||||
11 | for at least 60 days, and shall not be served on the | ||||||
12 | defendant until the
court so orders. The State may elect to | ||||||
13 | intervene and proceed with the
action within 60 days after | ||||||
14 | it receives both the complaint and the material
evidence | ||||||
15 | and information.
| ||||||
16 | (3) The State may, for good cause shown, move the court | ||||||
17 | for extensions
of the time during which the complaint | ||||||
18 | remains under seal under paragraph
(2). Any such motions | ||||||
19 | may be supported by affidavits or other submissions
in | ||||||
20 | camera. The defendant shall not be required to respond to | ||||||
21 | any complaint
filed under this Section until 20 days after | ||||||
22 | the complaint is unsealed and
served upon the defendant.
| ||||||
23 | (4) Before the expiration of the 60-day period or any | ||||||
24 | extensions
obtained under paragraph (3), the State shall:
| ||||||
25 | (A) proceed with the action, in which case the | ||||||
26 | action shall be
conducted by the State; or
|
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| |||||||
1 | (B) notify the court that it declines to take over | ||||||
2 | the action, in which
case the person bringing the | ||||||
3 | action shall have the right to conduct the action.
| ||||||
4 | (5) When a person brings an action under this | ||||||
5 | subsection (b), no person
other than the State may | ||||||
6 | intervene or bring a related action based on the
facts | ||||||
7 | underlying the pending action.
| ||||||
8 | (c) Rights of the parties to Qui Tam actions.
| ||||||
9 | (1) If the State proceeds
with the action, it shall | ||||||
10 | have the primary responsibility for prosecuting
the | ||||||
11 | action, and shall not be bound by an act of the person | ||||||
12 | bringing the
action. Such person shall have the right to | ||||||
13 | continue as a party to the
action, subject to the | ||||||
14 | limitations set forth in paragraph (2).
| ||||||
15 | (2)(A) The State may dismiss the action | ||||||
16 | notwithstanding the objections
of the person initiating | ||||||
17 | the action if the person has been notified by the
State of | ||||||
18 | the filing of the motion and the court has provided the | ||||||
19 | person
with an opportunity for a hearing on the motion.
| ||||||
20 | (B) The State may settle the action with the defendant | ||||||
21 | notwithstanding
the objections of the person initiating | ||||||
22 | the action if the court determines,
after a hearing, that | ||||||
23 | the proposed settlement is fair, adequate, and reasonable
| ||||||
24 | under all the circumstances. Upon a showing of good cause, | ||||||
25 | such hearing
may be held in camera.
| ||||||
26 | (C) Upon a showing by the State that unrestricted |
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| |||||||
1 | participation during
the course of the litigation by the | ||||||
2 | person initiating the action would
interfere with or unduly | ||||||
3 | delay the State's prosecution of the case, or
would be | ||||||
4 | repetitious, irrelevant, or for purposes of harassment, | ||||||
5 | the court
may, in its discretion, impose limitations on the | ||||||
6 | person's participation,
such as:
| ||||||
7 | (i) limiting the number of witnesses the person may | ||||||
8 | call:
| ||||||
9 | (ii) limiting the length of the testimony of such | ||||||
10 | witnesses;
| ||||||
11 | (iii) limiting the person's cross-examination of | ||||||
12 | witnesses; or
| ||||||
13 | (iv) otherwise limiting the participation by the | ||||||
14 | person in the
litigation.
| ||||||
15 | (D) Upon a showing by the defendant that unrestricted | ||||||
16 | participation
during
the course of the litigation by the | ||||||
17 | person initiating the action would be
for purposes of | ||||||
18 | harassment or would cause the defendant undue burden or
| ||||||
19 | unnecessary expense, the court may limit the participation | ||||||
20 | by the person in
the litigation.
| ||||||
21 | (3) If the State elects not to proceed with the action, | ||||||
22 | the person who
initiated the action shall have the right to | ||||||
23 | conduct the action. If the
State so requests, it shall be | ||||||
24 | served with copies of all pleadings filed in
the action and | ||||||
25 | shall be supplied with copies of all deposition transcripts
| ||||||
26 | (at the State's expense). When a person proceeds with the |
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| |||||||
1 | action, the
court, without limiting the status and rights | ||||||
2 | of the person initiating the
action, may nevertheless | ||||||
3 | permit the State to intervene at a later date upon
a | ||||||
4 | showing of good cause.
| ||||||
5 | (4) Whether or not the State proceeds with the action, | ||||||
6 | upon a showing by
the State that certain actions of | ||||||
7 | discovery by the person initiating the
action would | ||||||
8 | interfere with the State's investigation or prosecution of | ||||||
9 | a
criminal or civil matter arising out of the same facts, | ||||||
10 | the court may stay
such discovery for a period of not more | ||||||
11 | than 60 days. Such a showing shall
be conducted in camera. | ||||||
12 | The court may extend the 60-day period upon a
further | ||||||
13 | showing in camera that the State has pursued the criminal | ||||||
14 | or civil
investigation or proceedings with reasonable | ||||||
15 | diligence and any proposed
discovery in the civil action | ||||||
16 | will interfere with the ongoing criminal or
civil | ||||||
17 | investigation or proceedings.
| ||||||
18 | (5) Notwithstanding subsection (b), the State may | ||||||
19 | elect to pursue its
claim through any alternate remedy | ||||||
20 | available to the State, including any
administrative | ||||||
21 | proceeding to determine a civil money penalty. If any such
| ||||||
22 | alternate remedy is pursued in another proceeding, the | ||||||
23 | person initiating
the action shall have the same rights in | ||||||
24 | such proceeding as such person
would have had if the action | ||||||
25 | had continued under this Section. Any finding
of fact or | ||||||
26 | conclusion of law made in such other proceeding that has |
| |||||||
| |||||||
1 | become
final shall be conclusive on all parties to an | ||||||
2 | action under this Section.
For purposes of the preceding | ||||||
3 | sentence, a finding or conclusion is final if
it has been | ||||||
4 | finally determined on appeal to the appropriate court, if | ||||||
5 | all
time for filing such an appeal with respect to the | ||||||
6 | finding or conclusion
has expired, or if the finding or | ||||||
7 | conclusion is not subject to judicial review.
| ||||||
8 | (d) Award to Qui Tam plaintiff.
| ||||||
9 | (1) If the State proceeds with an
action brought by a | ||||||
10 | person under subsection (b), such person shall, subject
to | ||||||
11 | the second sentence of this paragraph, receive at least 15% | ||||||
12 | but not more
than 25% of the proceeds of the action or | ||||||
13 | settlement of the claim,
depending upon the extent to which | ||||||
14 | the person substantially contributed to
the prosecution of | ||||||
15 | the action. Where the action is one which the court
finds | ||||||
16 | to be based primarily on disclosures of specific | ||||||
17 | information (other
than information provided by the person | ||||||
18 | bringing the action) relating to
allegations or | ||||||
19 | transactions in a criminal, civil, or administrative
| ||||||
20 | hearing, in a legislative, administrative, or Auditor | ||||||
21 | General's report,
hearing, audit, or investigation, or | ||||||
22 | from the news media, the court may award
such sums as it | ||||||
23 | considers appropriate, but in no case more than 10% , if | ||||||
24 | any, of the
proceeds, taking into account the significance | ||||||
25 | of the information and the
role of the person bringing the | ||||||
26 | action in advancing the case to litigation.
Any payment to |
| |||||||
| |||||||
1 | a person under the first or second sentence of this
| ||||||
2 | paragraph (1) shall be made from the proceeds. Any such | ||||||
3 | person shall also
receive an amount for reasonable expenses | ||||||
4 | which the court finds to have
been necessarily incurred, | ||||||
5 | plus reasonable attorneys' fees and costs.
The State shall | ||||||
6 | also receive an amount for reasonable expenses which the
| ||||||
7 | court finds to have been necessarily incurred by the | ||||||
8 | Attorney General,
including reasonable attorneys' fees and | ||||||
9 | costs. All such expenses, fees, and costs shall be awarded
| ||||||
10 | against the defendant. The court may award amounts from the | ||||||
11 | proceeds of an action or settlement that it considers | ||||||
12 | appropriate to any governmental entity or program that has | ||||||
13 | been adversely affected by a defendant. The Attorney | ||||||
14 | General, if necessary, shall direct the State Treasurer to | ||||||
15 | make a disbursement of funds as provided in court orders or | ||||||
16 | settlement agreements.
| ||||||
17 | (2) If the State does not proceed with an action under | ||||||
18 | this Section, the
person bringing the action or settling | ||||||
19 | the claim shall receive an amount
which the court decides | ||||||
20 | is reasonable for collecting the civil penalty and
damages. | ||||||
21 | The amount shall be not less than 25% and not more than 30% | ||||||
22 | of
the proceeds of the action or settlement and shall be | ||||||
23 | paid out of such
proceeds. Such person shall also receive | ||||||
24 | an amount for reasonable expenses
which the court finds to | ||||||
25 | have been necessarily incurred, plus reasonable
attorneys' | ||||||
26 | fees and costs. All such expenses, fees, and costs shall be
|
| |||||||
| |||||||
1 | awarded against the defendant. The court may award amounts | ||||||
2 | from the proceeds of an action or settlement that it | ||||||
3 | considers appropriate to any governmental entity or | ||||||
4 | program that has been adversely affected by a defendant. | ||||||
5 | The Attorney General, if necessary, shall direct the State | ||||||
6 | Treasurer to make a disbursement of funds as provided in | ||||||
7 | court orders or settlement agreements.
| ||||||
8 | (3) Whether or not the State proceeds with the action, | ||||||
9 | if the court finds
that the action was brought by a person | ||||||
10 | who planned and initiated the violation
of Section 3 upon | ||||||
11 | which the action was brought, then the court may, to the
| ||||||
12 | extent the court considers appropriate and without | ||||||
13 | limitation , reduce the share of the proceeds of
the action | ||||||
14 | which the person would otherwise receive under paragraph | ||||||
15 | (1) or
(2) of this subsection (d), taking into account the | ||||||
16 | role of that person in
advancing the case to litigation and | ||||||
17 | any relevant circumstances pertaining
to the violation. If | ||||||
18 | the person bringing the action is convicted of
criminal | ||||||
19 | conduct arising from his or her role in the violation of | ||||||
20 | Section
3, that person shall be dismissed from the civil | ||||||
21 | action and shall not
receive any share of the proceeds of | ||||||
22 | the action. Such dismissal shall not
prejudice the right of | ||||||
23 | the State to continue the action, represented by the | ||||||
24 | Attorney General.
| ||||||
25 | (4) If the State does not proceed with the action and | ||||||
26 | the person
bringing the action conducts the action, the |
| |||||||
| |||||||
1 | court may award to the
defendant its reasonable attorneys' | ||||||
2 | fees and expenses if the defendant
prevails in the action | ||||||
3 | and the court finds that the claim of the person
bringing | ||||||
4 | the action was clearly frivolous, clearly vexatious, or | ||||||
5 | brought
primarily for purposes of harassment.
| ||||||
6 | (e) Certain actions barred.
| ||||||
7 | (1) No court shall have jurisdiction over an
action | ||||||
8 | brought by a former or present member of the Guard under | ||||||
9 | subsection
(b) of this Section against a member of the | ||||||
10 | Guard arising out of such
person's service in the Guard.
| ||||||
11 | (2)(A) No court shall have jurisdiction over an action | ||||||
12 | brought under
subsection (b) against a member of the | ||||||
13 | General Assembly, a member of the
judiciary, or an exempt | ||||||
14 | official if the action is based on evidence or
information | ||||||
15 | known to the State when the action was brought.
| ||||||
16 | (B) For purposes of this paragraph (2), "exempt | ||||||
17 | official" means any of
the following officials in State | ||||||
18 | service: directors of departments
established under the | ||||||
19 | Civil Administrative Code of Illinois, the Adjutant
| ||||||
20 | General, the Assistant Adjutant General, the Director of | ||||||
21 | the State
Emergency Services and Disaster Agency, members | ||||||
22 | of the boards and
commissions, and all other positions | ||||||
23 | appointed by the Governor by and with
the consent of the | ||||||
24 | Senate.
| ||||||
25 | (3) In no event may a person bring an action under | ||||||
26 | subsection (b) which
is based upon allegations or |
| |||||||
| |||||||
1 | transactions which are the subject of a civil
suit or an | ||||||
2 | administrative civil money penalty proceeding in which the | ||||||
3 | State
is already a party.
| ||||||
4 | (4)(A) The court shall dismiss an action or claim under | ||||||
5 | this Section, unless opposed by the State, if substantially | ||||||
6 | the same allegations or transactions as alleged in the | ||||||
7 | action or claim were publicly disclosed: | ||||||
8 | (i) in a
criminal, civil, or administrative | ||||||
9 | hearing in which the State or its agent is a party; | ||||||
10 | (ii) in a State legislative, State
Auditor | ||||||
11 | General, or other State report, hearing, audit, or
| ||||||
12 | investigation; or | ||||||
13 | (iii) from the news media, | ||||||
14 | unless the action is brought by the
Attorney General or the | ||||||
15 | person bringing the action is an original source of
the | ||||||
16 | information.
| ||||||
17 | (B) For purposes of this paragraph (4), "original | ||||||
18 | source" means an
individual who either (i) prior to a | ||||||
19 | public disclosure under subparagraph (A) of this paragraph | ||||||
20 | (4), has voluntarily disclosed to the State the information | ||||||
21 | on which allegations or transactions in a claim are based, | ||||||
22 | or (ii) has knowledge that is independent of and materially | ||||||
23 | adds to the publicly disclosed allegations or | ||||||
24 | transactions, and who has voluntarily provided the
| ||||||
25 | information to the State before filing an action under this | ||||||
26 | Section.
|
| |||||||
| |||||||
1 | (5) No court has jurisdiction over a civil action | ||||||
2 | brought under subsection (b) that relates to or involves a | ||||||
3 | false claim regarding a tax administered by the Department | ||||||
4 | of Revenue under the Use Tax Act; the Service Use Tax Act; | ||||||
5 | the Service Occupation Tax Act; the Retailers' Occupation | ||||||
6 | Tax Act; the Cigarette Machine Operators' Occupation Tax | ||||||
7 | Act; the Cigarette Tax Act; the Cigarette Use Tax Act; the | ||||||
8 | Home Rule Cigarette Tax Restriction Act; the Tobacco | ||||||
9 | Products Tax Act of 1995; the Hotel Operators' Occupation | ||||||
10 | Tax Act; the Use and Occupation Tax Refund Act; the | ||||||
11 | Automobile Renting Occupation and Use Tax Act; the Aircraft | ||||||
12 | Use Tax Law; the Watercraft Use Tax Law; the Direct Pay | ||||||
13 | Permit Implementation Act; the Governmental Tax Reform | ||||||
14 | Validation Act; the Simplified Sales and Use Tax | ||||||
15 | Administration Act; the Gas Use Tax Law; the Live Adult | ||||||
16 | Entertainment Facility Surcharge Act; the Illinois Estate | ||||||
17 | and Generation-Skipping Transfer Tax Act; the Motor Fuel | ||||||
18 | Tax Law; the Coin-Operated Amusement Device and Redemption | ||||||
19 | Machine Tax Act; the Mobile Home Local Services Tax Act; | ||||||
20 | the Mobile Home Local Services Tax Enforcement Act; the | ||||||
21 | Manufactured Home Installation Act; the Cannabis and | ||||||
22 | Controlled Substances Tax Act; the Illinois Central | ||||||
23 | Railroad Tax Act; the Messages Tax Act; the Gas Revenue Tax | ||||||
24 | Act; the Public Utilities Revenue Act; the Water Company | ||||||
25 | Invested Capital Tax Act; the Telecommunications Excise | ||||||
26 | Tax Act; the Telecommunications Infrastructure Maintenance |
| |||||||
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1 | Fee Act; the Simplified Municipal Telecommunications Tax | ||||||
2 | Act; the Mobile Telecommunications Sourcing Conformity | ||||||
3 | Act; the Electricity Excise Tax Law; the Electricity | ||||||
4 | Infrastructure Maintenance Fee Law; Section 31 of the | ||||||
5 | Innovation Development and Economy Act; Sections 5-1006, | ||||||
6 | 5-1006.5, 5-1006.7, 5-1007, 5-1008, 5-1008.5, and 5-1035.1 | ||||||
7 | of the Counties Code; Sections 8-11-1, 8-11-2, 8-11-3, | ||||||
8 | 8-11-4, 8-11-5, 8-11-6, 8-11-6b, 8-11-7, 8-11-8, 8-11-11, | ||||||
9 | 8-11-15, 8-11-16, 8-11-20, 8-11-21, and 11-74.3-3 of the | ||||||
10 | Illinois Municipal Code; Section 13 of the Metropolitan | ||||||
11 | Pier and Exposition Authority Act; Section 30 of the | ||||||
12 | Metro-East Park and Recreation District Act; Section 5.01 | ||||||
13 | of the Local Mass Transit District Act; Section 4.03 of the | ||||||
14 | Regional Transportation Authority Act; and Section 4 of the | ||||||
15 | Water Commission Act of 1985, unless the action is brought | ||||||
16 | by the Attorney General. Nothing in this Section affects | ||||||
17 | the Illinois Income Tax Act exclusion in subsection (c) of | ||||||
18 | Section 3 of this Act. | ||||||
19 | (f) State not liable for certain expenses. The State is not | ||||||
20 | liable for
expenses which a person incurs in bringing an action | ||||||
21 | under this Section.
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22 | (g) Relief from retaliatory actions. | ||||||
23 | (1) In general, any employee, contractor, or agent | ||||||
24 | shall be entitled to all relief necessary to make that | ||||||
25 | employee, contractor, or agent whole, if that employee, | ||||||
26 | contractor, or agent is discharged, demoted, suspended, |
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1 | threatened,
harassed, or in any other manner discriminated | ||||||
2 | against in the terms and
conditions of employment because | ||||||
3 | of lawful acts done
by the employee, contractor, agent, or | ||||||
4 | associated others in furtherance of an action under this | ||||||
5 | Section or other efforts to stop one or more violations of | ||||||
6 | this Act. | ||||||
7 | (2) Relief under paragraph (1) shall include | ||||||
8 | reinstatement with the same seniority status that the | ||||||
9 | employee, contractor, or agent
would have had but for the | ||||||
10 | discrimination, 2 times the amount of back pay,
interest on | ||||||
11 | the back pay, and compensation for any special damages | ||||||
12 | sustained
as a result of the discrimination, including | ||||||
13 | litigation costs and
reasonable attorneys' fees. An action | ||||||
14 | under this subsection (g) may be brought in the
appropriate | ||||||
15 | circuit court for the relief provided in this subsection | ||||||
16 | (g). | ||||||
17 | (3) A civil action under this subsection may not be | ||||||
18 | brought more than 3 years after the date when the | ||||||
19 | retaliation occurred.
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20 | (Source: P.A. 96-1304, eff. 7-27-10; 97-978, eff. 8-17-12.)
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21 | (740 ILCS 175/4.5 new) | ||||||
22 | Sec. 4.5. Actions for false claims relating to certain tax | ||||||
23 | Acts administered by the Department of Revenue. | ||||||
24 | (a) The Department of Revenue has the sole authority to | ||||||
25 | bring an administrative action resulting from information |
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1 | provided by any person alleging a false claim, statement, or | ||||||
2 | record, as defined in Section 3 of this Act, pertaining to any | ||||||
3 | tax administered by the Department of Revenue under a provision | ||||||
4 | identified in subdivision (e)(5) of Section 4 of this Act. The | ||||||
5 | Attorney General has the sole authority to bring a judicial | ||||||
6 | action under this Act for a false claim, statement, or record, | ||||||
7 | as defined in Section 3 of this Act, pertaining to any tax | ||||||
8 | administered by the Department of Revenue under a provision | ||||||
9 | identified in subdivision (e)(5) of Section 4 of this Act. | ||||||
10 | (b) A person may provide to the Department of Revenue any | ||||||
11 | information alleging a false claim, statement, or record, as | ||||||
12 | defined in Section 3 of this Act, pertaining to any tax | ||||||
13 | administered by the Department of Revenue under a provision | ||||||
14 | identified in subdivision (e)(5) of Section 4 of this Act. The | ||||||
15 | Department of Revenue shall establish, by rule, a procedure for | ||||||
16 | the reporting of any allegation of a false claim, statement, or | ||||||
17 | record to the Department. The Department of Revenue shall | ||||||
18 | notify the Attorney General within 60 days of receipt of a | ||||||
19 | report under this subsection (b). The Department of Revenue | ||||||
20 | shall investigate all allegations of a false claim, statement, | ||||||
21 | or record and make a recommendation to the Attorney General as | ||||||
22 | to whether or not the Attorney General should bring an action | ||||||
23 | under this Act for all applicable tax and interest the | ||||||
24 | Department of Revenue determines is due under the appropriate | ||||||
25 | tax act. The Attorney General has the ultimate authority to | ||||||
26 | accept or reject the Department of Revenue's recommendation. |
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1 | Nothing in this Section limits the authority of the Attorney | ||||||
2 | General to bring an action under this Act at any time, even in | ||||||
3 | the absence of a recommendation from the Department of Revenue. | ||||||
4 | A person found liable in an action under this Act is subject to | ||||||
5 | the assessment of penalties and damages as specified in Section | ||||||
6 | 3 of this Act. | ||||||
7 | (c) In exercising its discretion in administering and | ||||||
8 | enforcing the tax laws, the Department of Revenue may determine | ||||||
9 | that a person's allegations of a false claim, statement, or | ||||||
10 | record are best handled within the course of an audit conducted | ||||||
11 | within the Department of Revenue's normal course of business. | ||||||
12 | If the Department of Revenue exercises its audit functions and | ||||||
13 | the audit results in a contested tax assessment, the person | ||||||
14 | audited shall retain all of his or her legal rights to resolve | ||||||
15 | the matter in any forum where jurisdiction is proper, including | ||||||
16 | an administrative hearing before the Department of Revenue, the | ||||||
17 | Illinois Independent Tax Tribunal, circuit court under the | ||||||
18 | State Officers and Employees Money Disposition Act, or any | ||||||
19 | other judicial proceeding. Under no circumstances may a person, | ||||||
20 | other than the person audited and his or her attorney, have any | ||||||
21 | right to participate in those proceedings, participate in | ||||||
22 | settlement negotiations, challenge the validity of any | ||||||
23 | settlement between the Department and any person, or review any | ||||||
24 | materials subject to the confidentiality provisions of the | ||||||
25 | underlying tax act. If the Attorney General files an action | ||||||
26 | under this Act that relates to or involves a false claim |
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1 | regarding a tax administered by the Department of Revenue under | ||||||
2 | a provision identified in subdivision (e)(5) of Section 4 of | ||||||
3 | this Act, any Department of Revenue administrative proceeding | ||||||
4 | that seeks recovery for the same conduct alleged in the | ||||||
5 | Attorney General's complaint shall be automatically stayed | ||||||
6 | until resolution of the action brought by the Attorney General | ||||||
7 | under this Act. However, a Department of Revenue audit or | ||||||
8 | investigation may not be stayed under this subsection (c). | ||||||
9 | (d) If the Attorney General proceeds with a judicial action | ||||||
10 | under this Act based on information brought to the Department | ||||||
11 | of Revenue's attention by a person, the person shall, subject | ||||||
12 | to subsection (e) of this Section, receive as an award an | ||||||
13 | amount equal to at least 15% but not more than 30% of the | ||||||
14 | collected proceeds (including penalties, interest, additions | ||||||
15 | to tax, and additional amounts) resulting from the action and | ||||||
16 | any related actions, or from any settlement in response to the | ||||||
17 | action, taking into account the significance of the person's | ||||||
18 | information and the role of the person and any legal | ||||||
19 | representative of the person in contributing to the action. If | ||||||
20 | the Department of Revenue proceeds with an administrative | ||||||
21 | action based on information brought to its attention by a | ||||||
22 | person, the person shall, subject to subsection (e) of this | ||||||
23 | Section, receive as an award an amount equal to at least 10% | ||||||
24 | but not more than 15% of the collected proceeds (including | ||||||
25 | penalties, interest, additions to tax, and additional amounts) | ||||||
26 | resulting from the action or from any settlement in response to |
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1 | the action, taking into account the significance of the | ||||||
2 | person's information and the role of the person and any legal | ||||||
3 | representative of the person in contributing to the action. A | ||||||
4 | person who brings to the Department's attention information | ||||||
5 | alleging a false claim, statement, or record, as defined in | ||||||
6 | Section 3 of this Act, pertaining to any tax administered by | ||||||
7 | the Department of Revenue under a provision identified in | ||||||
8 | subdivision (e)(5) of Section 4 of this Act, may not receive | ||||||
9 | any amounts for expenses, attorney's fees, or costs. | ||||||
10 | (e) In the event the judicial or administrative action | ||||||
11 | described in subsection (d) is one that the Department of | ||||||
12 | Revenue determines to be based principally on disclosures of | ||||||
13 | specific allegations (other than information provided by the | ||||||
14 | person described in subsection (d)) resulting from a judicial | ||||||
15 | or administrative hearing, from a governmental report, | ||||||
16 | hearing, audit, or investigation, or from the news media, the | ||||||
17 | Department of Revenue may award to the person a sum as the | ||||||
18 | Department of Revenue considers appropriate, but in no case | ||||||
19 | more than 10%, if any, of the collected proceeds (including | ||||||
20 | penalties, interest, additions to tax, and additional amounts) | ||||||
21 | resulting from the action (including any related actions) or | ||||||
22 | from any settlement in response to the action, taking into | ||||||
23 | account the significance of the person's information and the | ||||||
24 | role of the person and any legal representative of the person | ||||||
25 | in contributing to the action. This subsection (e) does not | ||||||
26 | apply if the information resulting in the initiation of the |
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1 | administrative or judicial action described in subsection (d) | ||||||
2 | was originally provided by the person described in subsection | ||||||
3 | (d). | ||||||
4 | (f) If the Department of Revenue determines that a claim | ||||||
5 | for an award under subsection (d) or (e) is brought by a person | ||||||
6 | who planned and initiated the actions that led to the false | ||||||
7 | claim and any resulting underpayment of tax, the Department of | ||||||
8 | Revenue may reduce the award to the extent it considers | ||||||
9 | appropriate and without limitation. If the person is convicted | ||||||
10 | of criminal conduct arising from conduct described in this | ||||||
11 | subsection (f), the Department of Revenue may not pay any award | ||||||
12 | to the person. | ||||||
13 | (g) A determination by the Department of Revenue regarding | ||||||
14 | an award under this Section may be appealed exclusively to the | ||||||
15 | Court of Claims. An appeal under this subsection (g) must be | ||||||
16 | filed within 30 days of the Department of Revenue's | ||||||
17 | determination of an award under this Section.
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