Public Act 101-0010
 
SB1814 EnrolledLRB101 09785 HLH 54886 b


  
    AN ACT concerning finance.
  
 
    Be it enacted by the People of the State of Illinois,
 
represented in the General Assembly:
  


 
ARTICLE 1.  SHORT TITLE; PURPOSE

 
    Section 1-1. Short title. This Act may be cited as the 
FY2020 Budget Implementation Act.
 
    Section 1-5. Purpose. It is the purpose of this Act to make 
changes in State programs that are necessary to implement the 
State budget for Fiscal Year 2020.
 
ARTICLE 5.  AMENDATORY PROVISIONS

 
    Section 5-5. The Illinois Act on the Aging is amended by 
changing Section 4.02 as follows:
 


    (20 ILCS 105/4.02)  (from Ch. 23, par. 6104.02)



    Sec. 4.02. Community Care Program. The Department shall 
establish a program of services to
prevent unnecessary 
institutionalization of persons age 60 and older in
need of 
long term care or who are established as persons who suffer 
from
Alzheimer's disease or a related disorder under the 
Alzheimer's Disease
Assistance Act, thereby enabling them
to 
remain in their own homes or in other living arrangements.  Such

preventive services, which may be coordinated with other 
programs for the
aged and monitored by area agencies on aging 
in cooperation with the
Department, may include, but are not 
limited to, any or all of the following:

        (a) (blank);

        (b) (blank);

        (c) home care aide services;

        (d) personal assistant services;

        (e) adult day services;

        (f) home-delivered meals;

        (g) education in self-care;

        (h) personal care services;

        (i) adult day health services;

        (j) habilitation services;

        (k) respite care;

        (k-5) community reintegration services;

        (k-6) flexible senior services;
        (k-7) medication management;
        (k-8) emergency home response;

        (l) other nonmedical social services that may enable 
    the person
to become self-supporting; or

        (m) clearinghouse for information provided by senior 
    citizen home owners
who want to rent rooms to or share 
    living space with other senior citizens.

    The Department shall establish eligibility standards for 
such
services. In determining the amount and nature of services

for which a person may qualify, consideration shall not be 
given to the
value of cash, property or other assets held in 
the name of the person's
spouse pursuant to a written agreement 
dividing marital property into equal
but separate shares or 
pursuant to a transfer of the person's interest in a
home to 
his spouse, provided that the spouse's share of the marital

property is not made available to the person seeking such 
services.


    Beginning January 1, 2008, the Department shall require as 
a condition of eligibility that all new financially eligible 
applicants apply for and enroll in medical assistance under 
Article V of the Illinois Public Aid Code in accordance with 
rules promulgated by the Department.

    The Department shall, in conjunction with the Department of 
Public Aid (now Department of Healthcare and Family Services),

seek appropriate amendments under Sections 1915 and 1924 of the 
Social
Security Act.  The purpose of the amendments shall be to 
extend eligibility
for home and community based services under 
Sections 1915 and 1924 of the
Social Security Act to persons 
who transfer to or for the benefit of a
spouse those amounts of 
income and resources allowed under Section 1924 of
the Social 
Security Act.  Subject to the approval of such amendments, the

Department shall extend the provisions of Section 5-4 of the 
Illinois
Public Aid Code to persons who, but for the provision 
of home or
community-based services, would require the level of 
care provided in an
institution, as is provided for in federal 
law.  Those persons no longer
found to be eligible for receiving 
noninstitutional services due to changes
in the eligibility 
criteria shall be given 45 days notice prior to actual

termination.  Those persons receiving notice of termination may 
contact the
Department and request the determination be 
appealed at any time during the
45 day notice period.  The 
target
population identified for the purposes of this Section 
are persons age 60
and older with an identified service need.  
Priority shall be given to those
who are at imminent risk of 
institutionalization.  The services shall be
provided to 
eligible persons age 60 and older to the extent that the cost

of the services together with the other personal maintenance

expenses of the persons are reasonably related to the standards

established for care in a group facility appropriate to the 
person's
condition.  These non-institutional services, pilot 
projects or
experimental facilities may be provided as part of 
or in addition to
those authorized by federal law or those 
funded and administered by the
Department of Human Services.  
The Departments of Human Services, Healthcare and Family 
Services,
Public Health, Veterans' Affairs, and Commerce and 
Economic Opportunity and
other appropriate agencies of State, 
federal and local governments shall
cooperate with the 
Department on Aging in the establishment and development
of the 
non-institutional services.  The Department shall require an 
annual
audit from all personal assistant
 and home care aide 
vendors contracting with
the Department under this Section.  The 
annual audit shall assure that each
audited vendor's procedures 
are in compliance with Department's financial
reporting 
guidelines requiring an administrative and employee wage and 
benefits cost split as defined in administrative rules.  The 
audit is a public record under
the Freedom of Information Act.  
The Department shall execute, relative to
the nursing home 
prescreening project, written inter-agency
agreements with the 
Department of Human Services and the Department
of Healthcare 
and Family Services, to effect the following:  (1) intake 
procedures and common
eligibility criteria for those persons 
who are receiving non-institutional
services; and (2) the 
establishment and development of non-institutional
services in 
areas of the State where they are not currently available or 
are
undeveloped.  On and after July 1, 1996, all nursing home 
prescreenings for
individuals 60 years of age or older shall be 
conducted by the Department.

    As part of the Department on Aging's routine training of 
case managers and case manager supervisors, the Department may 
include information on family futures planning for persons who 
are age 60 or older and who are caregivers of their adult 
children with developmental disabilities. The content of the 
training shall be at the Department's discretion.
    The Department is authorized to establish a system of 
recipient copayment
for services provided under this Section, 
such copayment to be based upon
the recipient's ability to pay 
but in no case to exceed the actual cost of
the services 
provided. Additionally, any portion of a person's income which

is equal to or less than the federal poverty standard shall not 
be
considered by the Department in determining the copayment.  
The level of
such copayment shall be adjusted whenever 
necessary to reflect any change
in the officially designated 
federal poverty standard.

    The Department, or the Department's authorized 
representative, may
recover the amount of moneys expended for 
services provided to or in
behalf of a person under this 
Section by a claim against the person's
estate or against the 
estate of the person's surviving spouse, but no
recovery may be 
had until after the death of the surviving spouse, if
any, and 
then only at such time when there is no surviving child who
is 
under age 21 or blind or who has a permanent and total 
disability.  This
paragraph, however, shall not bar recovery, at 
the death of the person, of
moneys for services provided to the 
person or in behalf of the person under
this Section to which 
the person was not entitled;
provided that such recovery shall 
not be enforced against any real estate while
it is occupied as 
a homestead by the surviving spouse or other dependent, if no

claims by other creditors have been filed against the estate, 
or, if such
claims have been filed, they remain dormant for 
failure of prosecution or
failure of the claimant to compel 
administration of the estate for the purpose
of payment.  This 
paragraph shall not bar recovery from the estate of a spouse,

under Sections 1915 and 1924 of the Social Security Act and 
Section 5-4 of the
Illinois Public Aid Code, who precedes a 
person receiving services under this
Section in death.  All 
moneys for services
paid to or in behalf of the person under 
this Section shall be claimed for
recovery from the deceased 
spouse's estate.  "Homestead", as used
in this paragraph, means 
the dwelling house and
contiguous real estate occupied by a 
surviving spouse
or relative, as defined by the rules and 
regulations of the Department of Healthcare and Family 
Services, regardless of the value of the property.

    The Department shall increase the effectiveness of the 
existing Community Care Program by:
        (1) ensuring that in-home services included in the care 
    plan are available on evenings and weekends;
        (2) ensuring that  care plans contain the services that 
    eligible participants
 need based on the number of days in a 
    month, not limited to specific blocks of time, as 
    identified by the comprehensive assessment tool selected 
    by the Department for use statewide, not to exceed the 
    total monthly service cost maximum allowed for each 
    service; the Department shall develop administrative rules 
    to implement this item (2);
        (3) ensuring that the participants have the right to 
    choose the services contained in their care plan and to 
    direct how those services are provided, based on 
    administrative rules established by the Department;
        (4) ensuring that the determination of need tool is 
    accurate  in determining the participants' level of need; to 
    achieve this, the Department, in conjunction with the Older 
    Adult Services Advisory Committee,  shall institute a study 
    of the relationship between the Determination of Need 
    scores, level of need, service cost maximums, and the 
    development and utilization of service plans no later than 
    May 1, 2008; findings and recommendations shall be 
    presented to the Governor and the General Assembly no later 
    than January 1, 2009; recommendations shall include all 
    needed changes to the service cost maximums schedule and  
    additional covered services;
        (5) ensuring that homemakers can provide personal care 
    services that may or may not involve contact with clients, 
    including but not limited to:
            (A) bathing;
            (B) grooming;
            (C) toileting;
            (D) nail care;
            (E) transferring;
            (F) respiratory services;
            (G) exercise; or
            (H) positioning;
        (6) ensuring that homemaker program vendors are not 
    restricted from hiring homemakers who are family members of 
    clients or recommended by clients; the Department may not, 
    by rule or policy, require homemakers who are family 
    members of clients or recommended by clients to accept 
    assignments in homes other than the client;
        (7) ensuring that the State may access maximum federal 
    matching funds by seeking approval for the Centers for 
    Medicare and Medicaid Services for modifications to the 
    State's home and community based services waiver and 
    additional waiver opportunities, including applying for 
    enrollment in the Balance Incentive Payment Program by May 
    1, 2013, in order to maximize federal matching funds; this 
    shall include, but not be limited to, modification that 
    reflects all changes in the Community Care Program services 
    and all increases in the services cost maximum;
        (8) ensuring that the determination of need tool 
    accurately reflects the service needs of individuals with 
    Alzheimer's disease and related dementia disorders; 
        (9) ensuring that services are authorized accurately 
    and consistently for the Community Care Program (CCP); the 
    Department shall implement a Service Authorization  policy 
    directive;  the purpose shall be to ensure that eligibility 
    and services are authorized accurately and consistently in 
    the CCP program;  the policy directive shall clarify service 
    authorization guidelines to Care Coordination Units and 
    Community Care Program providers no later than May 1, 2013;
        (10) working in conjunction with Care Coordination 
    Units, the Department of Healthcare and Family Services, 
    the Department of Human Services, Community Care Program 
    providers, and other stakeholders to make improvements to 
    the Medicaid claiming processes and the Medicaid 
    enrollment procedures or requirements as needed, 
    including, but not limited to, specific policy changes or 
    rules to improve the up-front enrollment of participants in 
    the Medicaid program and specific policy changes or rules 
    to insure more prompt submission of bills to the federal 
    government to secure maximum federal matching dollars as 
    promptly as possible; the Department on Aging shall have at 
    least 3 meetings with stakeholders by January 1, 2014 in 
    order to address these improvements;
        (11) requiring home care service providers to comply 
    with the rounding of hours worked provisions under the 
    federal Fair Labor Standards Act (FLSA) and as set forth in 
    29 CFR 785.48(b) by May 1, 2013;
        (12) implementing any necessary policy changes or 
    promulgating  any rules, no later than January 1, 2014, to 
    assist the Department of Healthcare and Family Services in 
    moving as many participants as possible, consistent with 
    federal regulations, into coordinated care plans if a care 
    coordination plan that covers long term care is available 
    in the recipient's area; and 
        (13) maintaining fiscal year 2014 rates at the same 
    level established on January 1, 2013. 
    By January 1, 2009 or as soon after the end  of the Cash and 
Counseling Demonstration Project as is practicable, the 
Department may, based on its evaluation of the demonstration 
project,  promulgate rules concerning personal assistant 
services, to include, but need not be limited to, 
qualifications, employment screening, rights under fair labor 
standards, training, fiduciary agent, and supervision 
requirements.  All applicants shall be subject to the provisions 
of the Health Care Worker Background Check Act.

    The Department shall develop procedures to enhance 
availability of
services on evenings, weekends, and on an 
emergency basis to meet the
respite needs of caregivers.  
Procedures shall be developed to permit the
utilization of 
services in successive blocks of 24 hours up to the monthly

maximum established by the Department.   Workers providing these 
services
shall be appropriately trained.

    Beginning on the effective date of this amendatory Act of 
1991, no person
may perform chore/housekeeping and home care 
aide services under a program
authorized by this Section unless 
that person has been issued a certificate
of pre-service to do 
so by his or her employing agency.  Information
gathered to 
effect such certification shall include (i) the person's name,

(ii) the date the person was hired by his or her current 
employer, and
(iii) the training, including dates and levels.  
Persons engaged in the
program authorized by this Section 
before the effective date of this
amendatory Act of 1991 shall 
be issued a certificate of all pre- and
in-service training 
from his or her employer upon submitting the necessary

information.  The employing agency shall be required to retain 
records of
all staff pre- and in-service training, and shall 
provide such records to
the Department upon request and upon 
termination of the employer's contract
with the Department.  In 
addition, the employing agency is responsible for
the issuance 
of certifications of in-service training completed to their

employees.

    The Department is required to develop a system to ensure 
that persons
working as home care aides and personal assistants
 
receive increases in their
wages when the federal minimum wage 
is increased by requiring vendors to
certify that they are 
meeting the federal minimum wage statute for home care aides


and personal assistants.  An employer that cannot ensure that 
the minimum
wage increase is being given to home care aides and 
personal assistants

shall be denied any increase in 
reimbursement costs.

    The Community Care Program Advisory Committee is created in 
the Department on Aging. The Director shall appoint individuals 
to serve in the Committee, who shall serve at their own 
expense. Members of the Committee must abide by all applicable 
ethics laws. The Committee shall advise  the Department on 
issues related to the Department's program of services to 
prevent unnecessary institutionalization. The Committee shall 
meet on a bi-monthly basis and shall serve to identify and 
advise the Department on present and potential issues affecting 
the service delivery network, the program's clients, and the 
Department and to recommend solution strategies. Persons 
appointed to the Committee shall be appointed on, but not 
limited to, their own and their agency's experience with the 
program, geographic representation, and willingness to serve. 
The Director shall appoint members to the Committee to 
represent provider, advocacy, policy research, and other 
constituencies committed to the delivery of high quality home 
and community-based services to older adults. Representatives 
shall be appointed to ensure representation from community care 
providers including, but not limited to, adult day service 
providers, homemaker providers, case coordination and case 
management units, emergency home response providers, statewide 
trade or labor unions that represent home care
 aides and direct 
care staff, area agencies on aging, adults over age 60, 
membership organizations representing older adults, and other 
organizational entities, providers of care, or individuals 
with demonstrated interest and expertise in the field of home 
and community care as determined by the Director.
    Nominations may be presented from any agency or State 
association with interest in the program. The Director, or his 
or her designee, shall serve as the permanent co-chair of the 
advisory committee. One other co-chair shall be nominated and 
approved by the members of the committee on an annual basis. 
Committee members' terms of appointment shall be for 4 years 
with one-quarter of the appointees' terms expiring each year. A 
member shall continue to serve until his or her replacement is 
named. The Department shall fill vacancies that have a 
remaining term of over one year, and this replacement shall 
occur through the annual replacement of expiring terms. The 
Director shall designate Department staff to provide technical 
assistance and staff support to the committee. Department 
representation shall not constitute membership of the 
committee. All Committee papers, issues, recommendations, 
reports, and meeting memoranda are advisory only. The Director, 
or his or her designee, shall make a written report, as 
requested by the Committee, regarding issues before the 
Committee.

    The Department on Aging and the Department of Human 
Services
shall cooperate in the development and submission of 
an annual report on
programs and services provided under this 
Section.  Such joint report
shall be filed with the Governor and 
the General Assembly on or before
September 30 each year.

    The requirement for reporting to the General Assembly shall 
be satisfied
by filing copies of the report
as required by 
Section 3.1 of the General Assembly Organization Act  and
filing 
such additional copies with the State Government Report 
Distribution
Center for the General Assembly as is required 
under paragraph (t) of
Section 7 of the State Library Act.

    Those persons previously found eligible for receiving 
non-institutional
services whose services were discontinued 
under the Emergency Budget Act of
Fiscal Year 1992, and who do 
not meet the eligibility standards in effect
on or after July 
1, 1992, shall remain ineligible on and after July 1,
1992.  
Those persons previously not required to cost-share and who 
were
required to cost-share effective March 1, 1992, shall 
continue to meet
cost-share requirements on and after July 1, 
1992.  Beginning July 1, 1992,
all clients will be required to 
meet
eligibility, cost-share, and other requirements and will 
have services
discontinued or altered when they fail to meet 
these requirements.
    For the purposes of this Section, "flexible senior 
services" refers to services that require one-time or periodic 
expenditures including, but not limited to, respite care, home 
modification, assistive technology, housing assistance, and 
transportation.

    The Department shall implement an electronic service 
verification based on global positioning systems or other 
cost-effective technology for the Community Care Program no 
later than January 1, 2014. 
    The Department shall require, as a condition of 
eligibility, enrollment in the medical assistance program 
under Article V of the Illinois Public Aid Code (i) beginning 
August 1, 2013, if the Auditor General has reported that the 
Department has failed
to comply with the reporting requirements 
of Section 2-27 of
the Illinois State Auditing Act; or (ii) 
beginning June 1, 2014, if the Auditor General has reported 
that the
Department has not undertaken the required actions 
listed in
the report required by subsection (a) of Section 2-27 
of the
Illinois State Auditing Act. 
    The Department shall delay Community Care Program services 
until an applicant is determined eligible for  medical 
assistance under Article V of the Illinois Public Aid Code (i) 
beginning August 1, 2013, if the Auditor General has reported 
that the Department has failed
to comply with the reporting 
requirements of Section 2-27 of
the Illinois State Auditing 
Act; or (ii) beginning June 1, 2014, if the Auditor General has 
reported that the
Department has not undertaken the required 
actions listed in
the report required by subsection (a) of 
Section 2-27 of the
Illinois State Auditing Act. 
    The Department shall implement co-payments for the 
Community Care Program at the federally allowable maximum level 
(i) beginning August 1, 2013, if the Auditor General has 
reported that the Department has failed
to comply with the 
reporting requirements of Section 2-27 of
the Illinois State 
Auditing Act; or (ii) beginning June 1, 2014, if the Auditor 
General has reported that the
Department has not undertaken the 
required actions listed in
the report required by subsection 
(a) of Section 2-27 of the
Illinois State Auditing Act. 
    The Department shall provide a bi-monthly report on the 
progress of the Community Care Program reforms set forth in 
this amendatory Act of the 98th General Assembly to the 
Governor, the Speaker of the House of Representatives, the 
Minority Leader of the House of Representatives, the
President 
of the
Senate, and the Minority Leader of the Senate. 
    The Department shall conduct a quarterly review of Care 
Coordination Unit performance and adherence to service 
guidelines. The quarterly review shall be reported to the 
Speaker of the House of Representatives, the Minority Leader of 
the House of Representatives, the
President of the
Senate, and 
the Minority Leader of the Senate. The Department shall collect 
and report longitudinal data on the performance of each care 
coordination unit. Nothing in this paragraph shall be construed 
to require the Department to identify specific care 
coordination units. 
    In regard to community care providers, failure to comply 
with Department on Aging policies shall be cause for 
disciplinary action, including, but not limited to, 
disqualification from serving Community Care Program clients. 
Each provider, upon submission of any bill or invoice to the 
Department for payment for services rendered, shall include a 
notarized statement, under penalty of perjury pursuant to 
Section 1-109 of the Code of Civil Procedure, that the provider 
has complied with all Department policies. 
    The Director of the Department on Aging shall make 
information available to the State Board of Elections as may be 
required by an agreement the State Board of Elections has 
entered into with a multi-state voter registration list 
maintenance system. 
    Within 30 days after July 6, 2017 (the effective date of 
Public Act 100-23), rates shall be increased to $18.29 per 
hour, for the purpose of increasing, by at least $.72 per hour, 
the wages paid by those vendors to their employees who provide 
homemaker services. The Department shall pay an enhanced rate 
under the Community Care Program to those in-home service 
provider agencies that offer health insurance coverage as a 
benefit to their direct service worker employees consistent 
with the mandates of Public Act 95-713. For State fiscal years 
2018 and 2019, the enhanced rate shall be $1.77 per hour. The 
rate shall be adjusted using actuarial analysis based on the 
cost of care, but shall not be set below $1.77 per hour. The 
Department shall adopt rules, including emergency rules under 
subsections (y) and (bb) of Section 5-45 of the Illinois 
Administrative Procedure Act, to implement the provisions of 
this paragraph. 
    The General Assembly finds it necessary to authorize an 
aggressive Medicaid enrollment initiative designed to maximize 
federal Medicaid funding for the Community Care Program which 
produces significant savings for the State of Illinois. The 
Department on Aging shall establish and implement a Community 
Care Program Medicaid Initiative. Under the Initiative, the

Department on Aging shall, at a minimum: (i) provide an 
enhanced rate to adequately compensate care coordination units 
to enroll eligible Community Care Program clients into 
Medicaid; (ii) use recommendations from a stakeholder 
committee on how best to implement the Initiative; and (iii) 
establish requirements for State agencies to make enrollment in 
the State's Medical Assistance program easier for seniors. 
    The Community Care Program Medicaid Enrollment Oversight 
Subcommittee is created as a subcommittee of the  Older Adult 
Services Advisory Committee established in Section 35 of the 
Older Adult Services Act to make recommendations on how best to 
increase the number of medical assistance recipients who are 
enrolled in  the Community Care Program. The Subcommittee shall 
consist of all of the following persons who must be appointed 
within 30 days after the effective date of this amendatory Act 
of the 100th General Assembly: 
        (1) The Director of Aging, or his or her designee, who 
    shall serve as the chairperson of the Subcommittee. 
        (2) One representative of the Department of Healthcare 
    and Family Services, appointed by the Director of 
    Healthcare and Family Services. 
        (3) One representative of the Department of Human 
    Services, appointed by the Secretary of Human Services. 
        (4) One individual representing a care coordination 
    unit, appointed by the Director of Aging. 
        (5) One individual from a non-governmental statewide 
    organization that advocates for seniors, appointed by the 
    Director of Aging. 
        (6) One individual representing Area Agencies on 
    Aging, appointed by the Director of Aging. 
        (7) One individual from a statewide association 
    dedicated to Alzheimer's care, support, and research, 
    appointed by the Director of Aging. 
        (8) One individual from an organization that employs 
    persons who provide services under the Community Care 
    Program, appointed by the Director of Aging. 
        (9) One member of a trade or labor union representing 
    persons who provide services  under the Community Care 
    Program, appointed by the Director of Aging. 
        (10) One member of the Senate, who shall serve as 
    co-chairperson, appointed by the President of the Senate. 
        (11) One member of the Senate, who shall serve as 
    co-chairperson, appointed by the Minority Leader of the 
    Senate. 
        (12) One member of the House of
Representatives, who 
    shall serve as co-chairperson, appointed by the Speaker of 
    the House of Representatives. 
        (13) One member of the House of Representatives, who 
    shall serve as co-chairperson, appointed by the Minority 
    Leader of the House of Representatives. 
        (14) One individual appointed by a labor organization 
    representing frontline employees at the Department of 
    Human Services. 
    The Subcommittee shall provide oversight to the Community 
Care Program Medicaid Initiative and shall meet quarterly. At 
each Subcommittee meeting the Department on Aging  shall provide 
the following data sets to the Subcommittee: (A) the number of 
Illinois residents, categorized by planning and service area, 
who are receiving services under the Community Care Program and 
are enrolled in the State's Medical Assistance Program; (B) the 
number of Illinois residents, categorized by planning and 
service area, who are receiving services under the Community 
Care Program, but are not enrolled in the State's Medical 
Assistance Program; and (C) the number of Illinois residents, 
categorized by planning and service area, who are receiving 
services under the Community Care Program and are eligible for 
benefits under the State's Medical Assistance Program, but are 
not enrolled in the State's Medical Assistance Program. In 
addition to this data, the Department on Aging shall provide 
the Subcommittee with plans on how the Department on Aging will 
reduce the number of Illinois residents who are not enrolled in 
the State's Medical Assistance Program but who are eligible for 
medical assistance benefits. The Department on Aging shall 
enroll in the State's Medical Assistance Program those Illinois 
residents who receive services under the Community Care Program 
and are eligible for medical assistance benefits but are not 
enrolled in the State's Medicaid Assistance Program. The data 
provided to the Subcommittee shall be made available to the 
public via the Department on Aging's website. 
    The Department on Aging, with the involvement of the 
Subcommittee, shall collaborate with the Department of Human 
Services and the Department of Healthcare and Family Services 
on how best to achieve the responsibilities of the Community 
Care Program Medicaid Initiative. 
    The Department on Aging, the Department of Human Services, 
and the Department of Healthcare and Family Services shall 
coordinate and implement a streamlined process for  seniors to 
access benefits under the State's Medical Assistance Program. 
    The Subcommittee shall collaborate with the Department of 
Human Services on the adoption of  a uniform application 
submission process. The Department of Human Services and any 
other State agency involved with processing the medical 
assistance application of any person enrolled in the Community 
Care Program shall include the appropriate care coordination 
unit in all communications related to the determination or 
status of the application. 
    The Community Care Program Medicaid Initiative shall 
provide targeted funding to care coordination units to help 
seniors complete their applications for medical assistance 
benefits. On and after July 1, 2019, care coordination units 
shall receive no less than $200 per completed application, 
which rate may be included in a bundled rate for initial intake 
services when Medicaid application assistance is provided in 
conjunction with the initial intake process for new program 
participants.
    The Community Care Program Medicaid Initiative shall cease 
operation 5 years after the effective date of this amendatory 
Act of the 100th General Assembly, after which the Subcommittee 
shall dissolve. 
(Source: P.A. 99-143, eff. 7-27-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-1148, eff. 12-10-18.)
 
    Section 5-10. The  Substance Use Disorder Act is amended by 
changing Sections 5-10 and  50-35 as follows:
 


    (20 ILCS 301/5-10)


    Sec. 5-10. Functions of the Department. 

    (a) In addition to the powers, duties and functions vested 
in the Department
by this Act, or by other laws of this State, 
the Department shall carry out the
following activities:

        (1) Design, coordinate and fund comprehensive

    community-based and culturally and gender-appropriate 
    services
throughout the State. These services must include

    prevention, early intervention, treatment, and other

    recovery support services for substance use disorders that

    are accessible and addresses the needs of at-risk

    individuals and their families.

        (2) Act as the exclusive State agency to accept, 
    receive and expend,
pursuant to appropriation, any public 
    or private monies, grants or services,
including those 
    received from the federal government or from other State

    agencies, for the purpose of providing prevention, early

    intervention, treatment, and other recovery support

    services for substance use disorders.

        (2.5) In partnership with the Department of Healthcare 
    and Family Services, act as one of  the principal State 
    agencies for the sole purpose of calculating the 
    maintenance of effort requirement under Section 1930 of 
    Title XIX, Part B, Subpart II of the Public Health Service 
    Act (42 U.S.C.  300x-30) and the Interim Final Rule (45 CFR 
    96.134). 
        (3) Coordinate a statewide strategy for the

    prevention, early intervention,
treatment, and recovery 
    support of substance use
disorders. This strategy shall 
    include the development of a
comprehensive plan, submitted 
    annually with the
application for federal substance use 
    disorder block grant
funding, for the provision of an array 
    of such services.  The plan shall be based on local 
    community-based needs and upon
data including, but not 
    limited to, that which defines the prevalence of and
costs 
    associated with substance use
disorders.
This 
    comprehensive plan shall include identification of 
    problems, needs,
priorities, services and other pertinent 
    information, including the needs of
minorities and other 
    specific priority populations in the State, and shall 
    describe how
the identified problems and needs will be 
    addressed.  For purposes of this
paragraph, the term 
    "minorities and other specific priority populations" may 
    include,
but shall not be limited to, groups such as women, 
    children, intravenous drug
users, persons with AIDS or who 
    are HIV infected, veterans, African-Americans, Puerto

    Ricans, Hispanics, Asian Americans, the elderly, persons 
    in the criminal
justice system, persons who are clients of 
    services provided by other State
agencies, persons with 
    disabilities and such other specific populations as the

    Department may from time to time identify. In developing 
    the plan, the
Department shall seek input from providers, 
    parent groups, associations and
interested citizens.

        The plan
developed under this Section shall include an 
    explanation of the rationale to
be used in ensuring that 
    funding shall be based upon local community needs,

    including, but not limited to, the incidence and prevalence 
    of, and costs
associated with, substance use
disorders, as

    well as upon demonstrated program performance.

        The plan developed under this Section shall
also 
    contain a report detailing the activities of and progress 
    made through services for the
care and treatment of 
    substance use disorders among
pregnant women and mothers 
    and their children established
under subsection (j) of 
    Section 35-5. 

        As applicable, the plan developed under this Section

    shall also include information about funding by other State

    agencies for prevention, early intervention, treatment,

    and other recovery support services. 

        (4) Lead, foster and develop cooperation, coordination 
    and agreements
among federal and State governmental 
    agencies and local providers that provide
assistance, 
    services, funding or other functions, peripheral or 
    direct, in the
prevention, early intervention, treatment,

    and recovery support for substance use disorders.  This 
    shall include, but shall not be limited to,
the following:

            (A) Cooperate with and assist other State

        agencies, as applicable, in establishing and

        conducting substance use disorder services among the

        populations  they respectively serve.

            (B) Cooperate with and assist the Illinois 
        Department of Public Health
in the establishment, 
        funding and support of programs and services for the

        promotion of maternal and child health and the 
        prevention and treatment of
infectious diseases, 
        including but not limited to HIV infection, especially

        with respect to those persons who are high risk due to

        intravenous injection of illegal drugs, or who may have

        been sexual partners of these individuals, or who may

        have impaired immune systems as a result of a
substance 
        use disorder.

            (C) Supply to the Department of Public Health and 
        prenatal care
providers a list of all providers who are

        licensed to provide substance use disorder treatment

        for pregnant women in this State.

            (D) Assist in the placement of child abuse or 
        neglect perpetrators
(identified by the Illinois 
        Department of Children and Family Services (DCFS)) who

        have been determined to be in need of substance use

        disorder treatment
pursuant to Section 8.2 of the 
        Abused and Neglected Child Reporting Act.

            (E) Cooperate with and assist DCFS in carrying out 
        its mandates to:

                (i) identify substance use disorders among its 
            clients and
their families; and

                (ii) develop services to deal with such 
            disorders.

        These services may include, but shall not be limited 
        to,
programs to prevent or treat substance
use 
        disorders with DCFS clients and their families,

        identifying child care needs within such treatment, 
        and assistance with other
issues as required.

            (F) Cooperate with and assist the Illinois 
        Criminal Justice Information
Authority with respect to 
        statistical and other information concerning the 
        incidence and prevalence of substance use
disorders.

            (G) Cooperate with and assist the State 
        Superintendent of Education,
boards of education, 
        schools, police departments, the Illinois Department 
        of
State Police, courts and other public and private 
        agencies and individuals in
establishing prevention 
        programs statewide and preparing curriculum materials

        for use at all levels of education.

            (H) Cooperate with and assist the Illinois 
        Department of Healthcare and Family Services in
the 
        development and provision of services offered to 
        recipients of public
assistance for the treatment and 
        prevention of substance use disorders.

            (I) (Blank).

        (5) From monies appropriated to the Department from the 
    Drunk and Drugged
Driving Prevention Fund, reimburse DUI 
    evaluation and risk
education programs licensed by the 
    Department for providing
indigent persons with free or 
    reduced-cost evaluation and risk education services 
    relating to a charge of
driving under the influence of 
    alcohol or other drugs.  

        (6) Promulgate regulations to identify and disseminate 
    best practice guidelines that can be utilized by publicly

    and privately funded programs as well as for levels of 
    payment to government
funded programs that provide 
    prevention,
early intervention, treatment, and other 
    recovery support services for substance use disorders and 
    those services referenced in Sections 15-10
and 40-5.

        (7) In consultation with providers and
related trade 
    associations, specify a uniform
 methodology for use by 
    funded providers and the
Department for billing
and 
    collection and dissemination of statistical information

    regarding services related to substance use
disorders.

        (8) Receive data and assistance from federal, State and 
    local governmental
agencies, and obtain copies of 
    identification and arrest data from all federal,
State and 
    local law enforcement agencies for use in carrying out the 
    purposes
and functions of the Department.

        (9) Designate and license providers to conduct 
    screening, assessment,
referral and tracking of clients 
    identified by the criminal justice system as
having 
    indications of substance use
disorders and being
eligible 
    to make an election for treatment under Section 40-5 of 
    this Act, and
assist in the placement of individuals who 
    are under court order to participate
in treatment.

        (10) Identify and disseminate evidence-based best 
    practice guidelines as maintained in administrative rule 
    that can be utilized to determine a substance use disorder 
    diagnosis.

        (11) (Blank).

        (12) Make grants with funds appropriated from the Drug 
    Treatment Fund in
accordance with Section 7 of the 
    Controlled Substance and Cannabis Nuisance
Act, or in 
    accordance with Section 80 of the Methamphetamine Control 
    and Community Protection Act, or in accordance with 
    subsections (h) and (i) of Section 411.2 of the
Illinois 
    Controlled Substances Act, or in accordance with Section 
    6z-107 of the State Finance Act. 

        (13) Encourage all health and disability insurance 
    programs to include
substance use disorder
treatment as a 
    covered service and to use evidence-based best practice 
    criteria as maintained in administrative rule and as 
    required in Public Act 99-0480 in determining the necessity 
    for such services and continued stay.

        (14) Award grants and enter into fixed-rate and 
    fee-for-service arrangements
with any other department, 
    authority or commission of this State, or any other
state 
    or the federal government or with any public or private 
    agency, including
the disbursement of funds and furnishing 
    of staff, to effectuate the purposes
of this Act.

        (15) Conduct a public information campaign to inform 
    the State's
Hispanic residents regarding the prevention 
    and treatment of substance use disorders.

    (b) In addition to the powers, duties and functions vested 
in it by this
Act, or by other laws of this State, the 
Department may undertake, but shall
not be limited to, the 
following activities:

        (1) Require all organizations licensed or funded by the 
    Department to include an education
component to inform 
    participants regarding the causes and means of 
    transmission
and methods of reducing the risk of acquiring 
    or transmitting HIV infection and other infectious

    diseases,
and to include funding for such education 
    component in its support of the
program.

        (2) Review all State agency applications for federal 
    funds that include
provisions relating to the prevention, 
    early intervention and treatment of
substance use

    disorders in order to ensure consistency.

        (3) Prepare, publish, evaluate, disseminate and serve 
    as a central
repository for educational materials dealing 
    with the nature and effects of
substance use disorders.  
    Such materials may deal with
the educational needs of the 
    citizens of Illinois, and may include at least
pamphlets 
    that describe the causes and effects of fetal alcohol

    spectrum disorders.

        (4) Develop and coordinate, with regional and local 
    agencies, education
and training programs for persons 
    engaged in providing services
for persons with
substance 
    use disorders,
which programs may include specific HIV 
    education and training for program
personnel.

        (5) Cooperate with and assist in the development of 
    education, prevention, early intervention,
and treatment 
    programs for employees of State and local governments and

    businesses in the State.

        (6) Utilize the support and assistance of interested 
    persons in the
community, including recovering persons, to 
    assist individuals
and communities in understanding the 
    dynamics of substance use
disorders, and to encourage

    individuals with substance use disorders to
voluntarily 
    undergo treatment.

        (7) Promote, conduct, assist or sponsor basic 
    clinical, epidemiological
and statistical research into 
    substance use disorders
and research into the prevention of 
    those problems either solely or in
conjunction with any 
    public or private agency.

        (8) Cooperate with public and private agencies, 
    organizations and
individuals in the development of 
    programs, and to provide technical assistance
and 
    consultation services for this purpose.

        (9) (Blank).








        (10) (Blank).

        (11) Fund, promote, or assist entities dealing with

    substance use disorders.

        (12) With monies appropriated from the Group Home Loan 
    Revolving Fund,
make loans, directly or through 
    subcontract, to assist in underwriting the
costs of housing 
    in which individuals recovering from substance use

    disorders may reside, pursuant
to Section 50-40 of this 
    Act.

        (13) Promulgate such regulations as may be necessary to 
    carry out the purposes and enforce the
provisions of this 
    Act.

        (14) Provide funding to help parents be effective in 
    preventing
substance use disorders by building an 
    awareness of the family's
role in preventing substance use 
    disorders through adjusting expectations, developing new 
    skills,
and setting positive family goals.  The programs 
    shall include, but not be
limited to, the following 
    subjects: healthy family communication; establishing
rules 
    and limits; how to reduce family conflict; how to build 
    self-esteem,
competency, and responsibility in children; 
    how to improve motivation and
achievement; effective 
    discipline; problem solving techniques; and how to talk

    about drugs and alcohol.  The programs shall be open to all 
    parents.

(Source: P.A. 100-494, eff. 6-1-18; 100-759, eff. 1-1-19.)

 



    (20 ILCS 301/50-35)


    Sec. 50-35. Drug Treatment Fund. 

    (a) There is hereby established the Drug Treatment Fund, to 
be held as a
separate fund in the State treasury. There shall 
be deposited into this fund
such amounts as may be received 
under subsections (h) and (i) of Section 411.2
of the Illinois 
Controlled Substances Act, under Section 80 of the 
Methamphetamine Control and Community Protection Act, and 
under Section 7 of the
Controlled Substance and Cannabis 
Nuisance Act, or under Section 6z-107 of the State Finance Act.

    (b) Monies in this fund shall be appropriated to the 
Department for the
purposes and activities set forth in 
subsections (h) and (i) of Section 411.2
of the Illinois 
Controlled Substances Act, or in Section 7 of the Controlled

Substance and Cannabis Nuisance Act, or in Section 6z-107 of 
the State Finance Act.

(Source: P.A. 94-556, eff. 9-11-05.)

 
    Section 5-15. The Children and Family Services Act is 
amended by adding Section 5f as follows:
 
    (20 ILCS 505/5f new)
    Sec. 5f. Reimbursement rates. On July 1, 2019, the 
Department of Children and Family Services shall increase rates 
in effect on June 30, 2019 for providers by 5%. The contractual 
and grant services eligible for increased reimbursement rates 
under this Section include the following:
    (1) Residential services, including child care 
institutions, group home care, independent living services, or 
transitional living services.
    (2) Specialized, adolescent, treatment, or other 
non-traditional or Home-of-Relative foster care.
    (3) Traditional or Home-of-Relative foster care.
    (4) Intact family services.
    (5) Teen parenting services.
 
    (20 ILCS 661/Act rep.)
    Section 5-20. The High Speed Internet Services and 
Information Technology Act is repealed.
 
    Section 5-25. The Illinois Promotion Act is amended by 
changing Sections 3 and  8b as follows:
 



    (20 ILCS 665/3)  (from Ch. 127, par. 200-23)



    Sec. 3. Definitions. The following words and terms, 
whenever used or
referred to
in this Act, shall have the 
following meanings, except where the context
may otherwise 
require:

    (a) "Department" means the Department of Commerce and 
Economic Opportunity of the State of Illinois.

    (b) "Local promotion group" means any non-profit 
corporation,
organization, association, agency or committee 
thereof formed for the
primary purpose of publicizing, 
promoting, advertising or otherwise
encouraging the 
development of tourism in any municipality, county, or
region 
of Illinois.

    (c) "Promotional activities" means preparing, planning and

conducting campaigns of information, advertising and publicity 
through
such media as newspapers, radio, television, 
magazines, trade journals,
moving and still photography, 
posters, outdoor signboards and personal
contact within and 
without the State of Illinois; dissemination of
information, 
advertising, publicity, photographs and other literature
and 
material designed to carry out the purpose of this Act; and

participation in and attendance at meetings and conventions 
concerned
primarily with tourism, including travel to and from 
such meetings.

    (d) "Municipality" means "municipality" as defined in 
Section 1-1-2
of the Illinois Municipal Code, as heretofore and 
hereafter amended.

    (e) "Tourism" means travel 50 miles or more one-way or an 
overnight trip
outside of a person's normal routine.

    (f)  "Municipal amateur sports facility" means a sports 
facility that: (1) is owned by a unit of local government; (2) 
has contiguous indoor sports competition space; (3) is designed 
to principally accommodate and host amateur competitions for 
youths, adults, or both; and (4) is not used for professional 
sporting events where participants are compensated for their 
participation. 
    (g)  "Municipal convention center" means a convention 
center or civic center owned by a unit of local government or 
operated by a convention center authority, or a municipal 
convention hall as defined in paragraph (1) of Section 11-65-1 
of the Illinois Municipal Code, with contiguous exhibition 
space ranging between 30,000 and 125,000 square feet. 
    (h) "Convention center authority" means an Authority, as 
defined by the Civic Center Code, that operates a municipal 
convention center with contiguous exhibition space ranging 
between 30,000 and 125,000 square feet. 
    (i) "Incentive" means: (1) a financial an incentive 
provided by a unit of local government municipal convention 
center or convention center authority to attract for a 
convention, meeting, or trade show  held at a municipal 
convention center that, but for the incentive, would not have 
occurred in the State or been retained in the State; or (2)  a 
financial an incentive provided by a unit of local government 
for attracting a sporting event held at its a municipal amateur 
sports facility that, but for the incentive, would not have 
occurred in the State or been retained in the State; but (3) 
only a financial incentive offered or provided to a person or 
entity in the form of financial benefits or costs which are 
allowable costs pursuant to the Grant Accountability and 
Transparency Act. 
(Source: P.A. 99-476, eff. 8-27-15.)

 
    (20 ILCS 665/8b)
    Sec. 8b. Municipal convention center and sports facility 
attraction grants. 
    (a)  Until July 1, 2022, the Department is authorized to 
make grants, subject to appropriation by the General Assembly, 
from the Tourism Promotion Fund to a unit of local government , 
municipal convention center, or convention center authority 
that provides incentives, as defined in subsection (i) of 
Section 3 of this Act, for the purpose of attracting 
conventions, meetings, and trade shows to municipal convention 
centers or and attracting sporting events to municipal amateur 
sports facilities. Grants awarded under this Section shall be 
based on the net proceeds received under the Hotel Operators' 
Occupation Tax Act for the renting, leasing, or letting of 
hotel rooms in the municipality in which the municipal 
convention center or municipal amateur sports facility is 
located for the month in which the convention, meeting, trade 
show, or sporting event occurs. Grants shall not exceed 80% of 
the incentive amount provided by the unit of local government , 
municipal convention center, or convention center authority. 
Further, in no event may the aggregate amount of grants awarded 
with respect to a single municipal convention center , 
convention center authority, or municipal  amateur sports 
facility exceed $200,000 in any calendar year. The Department 
may, by rule, require any other provisions it deems necessary 
in order to protect the State's interest in administering this 
program.
    (b)  No later than May 15 of each year, through May 15, 
2022, the unit of local government , municipal convention 
center, or convention center authority shall certify to the 
Department the amounts of funds expended in the previous 
calendar fiscal year to provide qualified incentives; however, 
in no event may the certified amount pursuant to this paragraph 
exceed $200,000 with respect to for any municipal convention 
center , convention center authority, or municipal  amateur 
sports facility in any calendar year. The unit of local 
government , convention center, or convention center authority 
shall certify (A) the net proceeds received under the Hotel 
Operators' Occupation Tax Act for the renting, leasing, or 
letting of hotel rooms in the municipality for the month in 
which the convention, meeting, or trade show occurs and (B) the 
average of the net proceeds received under the Hotel Operators' 
Occupation Tax Act for the renting, leasing, or letting of 
hotel rooms in the municipality for the same month in the 3 
immediately preceding years.  The unit of local government , 
municipal convention center, or convention center authority 
shall include the incentive amounts as part of its regular 
audit.
    (b-5) Grants awarded to a unit of local government , 
municipal convention center, or convention center authority 
may be made by the Department of Commerce and Economic 
Opportunity from appropriations for those purposes for any 
fiscal year, without regard to the fact that the qualification 
or obligation may have occurred in a prior fiscal year. 
    (c)  The Department shall submit a report, which must be 
provided electronically, on the effectiveness of the program 
established under this Section to the General Assembly no later 
than January 1, 2022. 

(Source: P.A. 99-476, eff. 8-27-15; 100-643, eff. 7-27-18.)
 
    Section 5-30. The Department of Human Services Act is 
amended by changing Section 1-50 as follows:
 
    (20 ILCS 1305/1-50)
    Sec. 1-50. Department of Human Services Community Services 
Fund.
    (a) The Department of Human Services Community Services 
Fund is created in the State treasury as a special fund.
    (b) The Fund is created for the purpose of receiving and 
disbursing moneys in accordance with this Section.  
Disbursements from the Fund shall be made, subject to 
appropriation, for payment of expenses incurred by the 
Department of Human Services in support of the Department's 
rebalancing services, mental health services, and substance 
abuse and prevention services.
    (c) The Fund shall consist of the following:
        (1) Moneys transferred from another State fund.
        (2) All federal moneys received as a result of 
    expenditures that are attributable to moneys deposited in 
    the Fund.
        (3) All other moneys received for the Fund from any 
    other source.
        (4) Interest earned upon moneys in the Fund.

(Source: P.A. 96-1530, eff. 2-16-11.)
 
    Section 5-35. The State Finance Act is amended  by changing 
Sections 5.857, 5h.5, 6z-27, 6z-32, 6z-51, 6z-70, 6z-100, 8.3, 
8g, 8g-1, 13.2, and 25 and by adding Sections 5.891 and 6z-107 
as follows:
 
    (30 ILCS 105/5.857)
    (Section scheduled to be repealed on July 1, 2019)
    Sec. 5.857. The Capital Development Board Revolving Fund. 
This Section is repealed July 1, 2020 2019.

(Source: P.A. 99-78, eff. 7-20-15; 99-523, eff. 6-30-16; 
100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    (30 ILCS 105/5.891 new)
    Sec. 5.891. The Governor's Administrative Fund.
 
    (30 ILCS 105/5h.5)
    Sec. 5h.5. Cash flow borrowing and general funds liquidity; 
Fiscal Years 2018, and 2019, 2020, and 2021.
    (a) In order to meet cash flow deficits and to maintain 
liquidity in general funds and the Health Insurance Reserve 
Fund, on and after July 1, 2017 and through March 1, 2021 2019, 
the State Treasurer and the State Comptroller, in consultation 
with the Governor's Office of Management and Budget, shall make 
transfers to general funds and the Health Insurance Reserve 
Fund, as directed by the State Comptroller, out of special 
funds of the State, to the extent allowed by federal law.
    No such transfer may reduce the cumulative balance of all 
of the special funds of the State to an amount less than the 
total debt service payable during the 12 months immediately 
following the date of the transfer on any bonded indebtedness 
of the State and any certificates issued under the Short Term 
Borrowing Act. At no time shall the outstanding total transfers 
made from the special funds of the State to general funds and 
the Health Insurance Reserve Fund under this Section exceed 
$1,200,000,000; once the amount of $1,200,000,000 has been 
transferred from the special funds of the State to general 
funds and the Health Insurance Reserve Fund, additional 
transfers may be made from the special funds of the State to 
general funds and the Health Insurance Reserve Fund under this 
Section only to the extent that moneys have first been 
re-transferred from general funds and the Health Insurance 
Reserve Fund to those special funds of the State. 
Notwithstanding any other provision of this Section, no such 
transfer may be made from any special fund that is exclusively 
collected by or directly appropriated to any other 
constitutional officer without the written approval of that 
constitutional officer.
    (b) If moneys have been transferred to general funds and 
the Health Insurance Reserve Fund pursuant to subsection (a) of 
this Section, Public Act 100-23 this amendatory Act of the 
100th General Assembly shall constitute the continuing 
authority for and direction to the State Treasurer and State 
Comptroller to reimburse the funds of origin from general funds 
by transferring to the funds of origin, at such times and in 
such amounts as directed by the Comptroller when necessary to 
support appropriated expenditures from the funds, an amount 
equal to that transferred from them plus any interest that 
would have accrued thereon had the transfer not occurred, 
except that any moneys transferred pursuant to subsection (a) 
of this Section shall be repaid to the fund of origin within 48 
24 months after the date on which they were borrowed. When any 
of the funds from which moneys have been transferred pursuant 
to subsection (a) have insufficient cash from which the State 
Comptroller may make expenditures properly supported by 
appropriations from the fund, then the State Treasurer and 
State Comptroller shall transfer from general funds to the fund 
only such amount as is immediately necessary to satisfy 
outstanding expenditure obligations on a timely basis.
    (c) On the first day of each quarterly period in each 
fiscal year, until such time as a report indicates that all 
moneys borrowed and interest pursuant to this Section have been 
repaid, the Comptroller shall provide to the President and the 
Minority Leader of the Senate, the Speaker and the Minority 
Leader of the House of Representatives, and the Commission on 
Government Forecasting and Accountability a report on all 
transfers made pursuant to this Section in the prior quarterly 
period. The report must be provided in electronic format. The 
report must include all of the following:
        (1) the date each transfer was made;
        (2) the amount of each transfer;
        (3) in the case of a transfer from general funds to a 
    fund of origin pursuant to subsection (b) of this Section, 
    the amount of interest being paid to the fund of origin; 
    and
        (4) the end of day balance of the fund of origin, the 
    general funds, and the Health Insurance Reserve Fund on the 
    date the transfer was made.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    (30 ILCS 105/6z-27)


    Sec. 6z-27. All moneys in the Audit Expense Fund shall be

transferred, appropriated and used only for the purposes 
authorized by, and
subject to the limitations and conditions 
prescribed by, the State Auditing
Act.
    Within 30 days after the effective date of this amendatory 
Act of the 101st 100th General Assembly,
the State Comptroller 
shall order transferred and the State Treasurer shall transfer 
from the
following funds moneys in the specified amounts for 
deposit into the Audit Expense Fund: 
Agricultural Premium Fund.......................152,228 18,792
Assisted Living and Shared Housing Regulatory Fund......2,549 
Anna Veterans Home Fund.................................8,050
Appraisal Administration Fund...........................4,373
Attorney General Court Ordered and Voluntary Compliance
    Payment Projects Fund..............................14,421
Attorney General Whistleblower Reward and
    Protection Fund.....................................9,220
Bank and Trust Company Fund............................93,160
Budget Stabilization Fund.............................131,491
Care Provider Fund for Persons with a
    Developmental Disability......................14,212 6,003
CDLIS/AAMVAnet/NMVTIS Trust Fund...................5,031 2,495
Cemetery Oversight Licensing and Disciplinary Fund......5,583
Chicago State University Education Improvement Fund.4,036 4,233
Child Support Administrative Fund..................5,843 2,299
Clean Air Act Permit Fund.................................980 
Commitment to Human Services Fund.....................122,475
Common School Fund.............................238,911 433,663
Community Association Manager Licensing and
    Disciplinary Fund.....................................877
Community Mental Health Medicaid Trust Fund.......23,615 9,897
Corporate Franchise Tax Refund Fund.....................3,294 
Credit Union Fund......................................22,441
Cycle Rider Safety Training Fund........................1,084
DCFS Children's Services Fund.........................241,473
Death Certificate Surcharge Fund........................4,790 
Death Penalty Abolition Fund............................6,142 
Department of Business Services Special
    Operations Fund...............................11,370 5,493
Department of Corrections Reimbursement
    and Education Fund.................................18,389
Department of Human Services Community 
    Services Fund.................................11,733 5,399
Design Professionals Administration and
    Investigation Fund..................................5,378
The Downstate Public Transportation Fund.........12,268 32,074
Downstate Transit Improvement Fund......................1,251
Dram Shop Fund............................................514
Driver Services Administration Fund..................1,272 897
Drivers Education Fund..................................1,417
Drug Rebate Fund.................................41,241 21,941
Drug Treatment Fund..................................1,530 527
Drunk and Drugged Driving Prevention Fund.................790 
The Education Assistance Fund..............1,332,369 1,230,281
Electronic Health Record Incentive Fund..............2,575 657
Emergency Public Health Fund............................9,383 
EMS Assistance Fund.....................................1,925 
Energy Efficiency Portfolio Standards Fund............126,046
Environmental Protection Permit and Inspection Fund.......733 
Estate Tax Refund Fund..................................1,877 
Facilities Management Revolving Fund.............19,625 15,360
Facility Licensing Fund.................................2,411 
Fair and Exposition Fund.............................4,698 911
Federal Financing Cost Reimbursement Fund.................649 
Federal High Speed Rail Trust Fund...............14,092 59,579
Federal Workforce Training Fund.......................152,617
Feed Control Fund..................................8,112 1,584
Fertilizer Control Fund............................6,898 1,369
The Fire Prevention Fund...........................3,706 3,183
Food and Drug Safety Fund...............................4,068 
Fund for the Advancement of Education...........14,680 130,528
General Professions Dedicated Fund................3,102 19,678
The General Revenue Fund...........................17,653,153
Grade Crossing Protection Fund.....................1,483 2,379
Grant Accountability and Transparency Fund................594 
Hazardous Waste Fund......................................633 
Health and Human Services Medicaid Trust Fund......9,399 3,852
Health Facility Plan Review Fund........................3,521 
Healthcare Provider Relief Fund.................230,920 71,263
Healthy Smiles Fund.......................................892 
Home Care Services Agency Licensure Fund................3,582 
Horse Racing Fund.....................................215,160
Hospital Licensure Fund.................................1,946 
Hospital Provider Fund..........................115,090 44,230
ICJIA Violence Prevention Fund..........................2,023 
Illinois Affordable Housing Trust Fund.............7,306 5,478
Illinois Capital Revolving Loan Fund....................1,067
Illinois Charity Bureau Fund............................2,236
Illinois Clean Water Fund...............................1,177 
Illinois Health Facilities Planning Fund................4,047 
Illinois School Asbestos Abatement Fund.................1,150 
Illinois Standardbred Breeders Fund....................12,452 
Illinois Gaming Law Enforcement Fund....................1,395
Illinois State Dental Disciplinary Fund.................5,128
Illinois State Fair Fund..........................29,588 7,297
Illinois State Medical Disciplinary Fund...............21,473
Illinois State Pharmacy Disciplinary Fund...............8,839
Illinois Thoroughbred Breeders Fund....................19,485 
Illinois Veterans Assistance Fund.......................3,863
Illinois Veterans' Rehabilitation Fund...............1,187 634
Illinois Workers' Compensation Commission
    Operations Fund..............................206,564 4,758
IMSA Income Fund...................................7,646 6,823
Income Tax Refund Fund..........................55,081 176,034
Insurance Financial Regulation Fund...................110,878
Insurance Premium Tax Refund Fund......................16,534
Insurance Producer Administration Fund................107,833
Intermodal Facilities Promotion Fund....................1,011
International Tourism Fund..............................6,566
LaSalle Veterans Home Fund.............................36,259
LEADS Maintenance Fund..................................1,050
Lead Poisoning Screening, Prevention, and 
    Abatement Fund......................................7,730 
Live and Learn Fund..............................21,306 10,805
Lobbyist Registration Administration Fund............1,088 521
The Local Government Distributive Fund..........31,539 113,119
Local Tourism Fund.....................................19,098
Long-Term Care Monitor/Receiver Fund...................54,094 
Long-Term Care Provider Fund......................20,649 6,761
Mandatory Arbitration Fund..............................2,225 
Manteno Veterans Home Fund.............................68,288
Medical Interagency Program Fund.....................1,948 602
Medical Special Purposes Trust Fund.....................2,073 
Mental Health Fund................................15,458 3,358
Metabolic Screening and Treatment Fund.................44,251 
Money Laundering Asset Recovery Fund....................1,115
Monitoring Device Driving Permit
    Administration Fee Fund..........................1,082 797
Motor Carrier Safety Inspection Fund....................1,289
The Motor Fuel Tax Fund.........................41,504 101,821
Motor Vehicle License Plate Fund..................14,732 5,094
Motor Vehicle Theft Prevention and Insurance 
    Verification
                       Trust Fund........645 
Nursing Dedicated and Professional Fund...........3,690 10,673
Open Space Lands Acquisition and Development Fund.........943 
Optometric Licensing and Disciplinary Board Fund........1,608
Partners for Conservation Fund....................43,490 8,973
The Personal Property Tax 
    Replacement Fund...........................100,416 119,343
Pesticide Control Fund............................34,045 5,826
Plumbing Licensure and Program Fund.....................4,005 
Professional Services Fund.........................3,806 1,569
Professions Indirect Cost Fund........................176,535
Public Pension Regulation Fund..........................9,236
Public Health Laboratory Services Revolving Fund........7,750 
The Public Transportation Fund...................31,285 91,397
Quincy Veterans Home Fund..............................64,594
Real Estate License Administration Fund................34,822
Renewable Energy Resources Trust Fund..................10,947 
Regional Transportation Authority Occupation and
    Use Tax Replacement Fund.........................898 3,486
Registered Certified Public Accountants' Administration
    and Disciplinary Fund...............................3,423
Rental Housing Support Program Fund..................503 2,388
Residential Finance Regulatory Fund....................17,742
The Road Fund..................................215,480 662,332
Roadside Memorial Fund..................................1,170
Savings Bank Regulatory Fund............................2,270
School Infrastructure Fund.......................15,933 14,441
Secretary of State DUI Administration Fund.........1,980 1,107
Secretary of State Identification Security and Theft
    Prevention Fund...............................12,530 6,154
Secretary of State Special License Plate Fund......3,274 2,210
Secretary of State Special Services Fund.........18,638 10,306
Securities Audit and Enforcement Fund..............7,900 3,972
Solid Waste Management Fund...............................959 
Special Education Medicaid Matching Fund...........7,016 2,346
State and Local Sales Tax Reform Fund..............2,022 6,592
State Asset Forfeiture Fund.............................1,239
State Construction Account Fund.................33,539 106,236
State Crime Laboratory Fund.............................4,020
State Gaming Fund...............................83,992 200,367
The State Garage Revolving Fund....................5,770 5,521
The State Lottery Fund.........................487,256 215,561
State Offender DNA Identification System Fund...........1,270
State Pensions Fund...................................500,000
State Police DUI Fund...................................1,050
State Police Firearm Services Fund......................4,116
State Police Services Fund.............................11,485
State Police Vehicle Fund...............................6,004
State Police Whistleblower Reward
    and Protection Fund.................................3,519
State Treasurer's Bank Services Trust Fund................625 
Supplemental Low-Income Energy Assistance Fund.........74,279
Supreme Court Special Purposes Fund.....................3,879 
Tattoo and Body Piercing Establishment 
    Registration Fund.....................................706 
Tax Compliance and Administration Fund.............1,490 1,479
Technology Management Revolving Fund..................204,090
Tobacco Settlement Recovery Fund..................34,105 1,855
Tourism Promotion Fund.................................40,541
Trauma Center Fund.....................................10,783 
Underground Storage Tank Fund...........................2,737 
University of Illinois Hospital Services Fund......4,602 1,924
The Vehicle Inspection Fund........................4,243 1,469
Violent Crime Victims Assistance Fund..................13,911
Weights and Measures Fund.........................27,517 5,660
The Working Capital Revolving Fund.....................18,184 


    Notwithstanding any provision of the law to the contrary, 
the General
Assembly hereby authorizes the use of such funds 
for the purposes set forth
in this Section.

    These provisions do not apply to funds classified by the 
Comptroller
as federal trust funds or State trust funds.  The 
Audit Expense Fund may
receive transfers from those trust funds 
only as directed herein, except
where prohibited by the terms 
of the trust fund agreement.  The Auditor
General shall notify 
the trustees of those funds of the estimated cost of
the audit 
to be incurred under the Illinois State Auditing Act for the

fund.  The trustees of those funds shall direct the State 
Comptroller and
Treasurer to transfer the estimated amount to 
the Audit Expense Fund.

    The Auditor General may bill entities that are not subject 
to the above
transfer provisions, including private entities, 
related organizations and
entities whose funds are 
locally-held, for the cost of audits, studies, and

investigations incurred on their behalf.  Any revenues received 
under this
provision shall be deposited into the Audit Expense 
Fund.

    In the event that moneys on deposit in any fund are 
unavailable, by
reason of deficiency or any other reason 
preventing their lawful
transfer, the State Comptroller shall 
order transferred
and the State Treasurer shall transfer the 
amount deficient or otherwise
unavailable from the General 
Revenue Fund for deposit into the Audit Expense
Fund.

    On or before December 1, 1992, and each December 1 
thereafter, the
Auditor General shall notify the Governor's 
Office of Management
and Budget (formerly Bureau of the Budget)

of the amount
estimated to be necessary to pay for audits, 
studies, and investigations in
accordance with the Illinois 
State Auditing Act during the next succeeding
fiscal year for 
each State fund for which a transfer or reimbursement is

anticipated.

    Beginning with fiscal year 1994 and during each fiscal year 
thereafter,
the Auditor General may direct the State 
Comptroller and Treasurer to
transfer moneys from funds 
authorized by the General Assembly for that
fund.  In the event 
funds, including federal and State trust funds but
excluding 
the General Revenue Fund, are transferred, during fiscal year 
1994
and during each fiscal year thereafter, in excess of the 
amount to pay actual
costs attributable to audits, studies, and 
investigations as permitted or
required by the Illinois State 
Auditing Act or specific action of the General
Assembly, the 
Auditor General shall, on September 30, or as soon thereafter 
as
is practicable, direct the State Comptroller and Treasurer 
to transfer the
excess amount back to the fund from which it 
was originally transferred.

(Source: P.A. 99-38, eff. 7-14-15; 99-523, eff. 6-30-16; 
100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

 



    (30 ILCS 105/6z-32)


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

    (a) The Partners for Conservation Fund (formerly known as 
the Conservation 2000 Fund) and the Partners for
Conservation 
Projects Fund (formerly known as the Conservation 2000 Projects 
Fund) are
created as special funds in the State Treasury.  These 
funds
shall be used to establish a comprehensive program to 
protect Illinois' natural
resources through cooperative 
partnerships between State government and public
and private 
landowners.  Moneys in these Funds may be
used, subject to 
appropriation, by the Department of Natural Resources, 
Environmental Protection Agency, and the
Department of 
Agriculture for purposes relating to natural resource 
protection,
planning, recreation, tourism, and compatible 
agricultural and economic development
activities.  Without 
limiting these general purposes, moneys in these Funds may
be 
used, subject to appropriation, for the following specific 
purposes:

        (1) To foster sustainable agriculture practices and 
    control soil erosion
and sedimentation, including grants 
    to Soil and Water Conservation Districts
for conservation 
    practice cost-share grants and for personnel, educational, 
    and
administrative expenses.

        (2) To establish and protect a system of ecosystems in 
    public and private
ownership through conservation 
    easements, incentives to public and private
landowners, 
    natural resource restoration and preservation, water 
    quality protection and improvement, land use and watershed 
    planning, technical assistance and grants, and
land 
    acquisition provided these mechanisms are all voluntary on 
    the part of the
landowner and do not involve the use of 
    eminent domain.

        (3) To develop a systematic and long-term program to 
    effectively measure
and monitor natural resources and 
    ecological conditions through investments in
technology 
    and involvement of scientific experts.

        (4) To initiate strategies to enhance, use, and 
    maintain Illinois' inland
lakes through education, 
    technical assistance, research, and financial
incentives.

        (5) To partner with private landowners and with units 
    of State, federal, and local government and with 
    not-for-profit organizations in order to integrate State 
    and federal programs with Illinois' natural resource 
    protection and restoration efforts and to meet 
    requirements to obtain federal and other funds for 
    conservation or protection of natural resources.

    (b) The State Comptroller and State Treasurer shall 
automatically transfer
on the last day of each month, beginning 
on September 30, 1995 and ending on
June 30, 2021,
from the 
General Revenue Fund to the Partners for Conservation
Fund,
an

amount equal to 1/10 of the amount set forth below in fiscal 
year 1996 and
an amount equal to 1/12 of the amount set forth 
below in each of the other
specified fiscal years:








































Fiscal Year Amount
1996$ 3,500,000
1997$ 9,000,000
1998$10,000,000
1999$11,000,000
2000$12,500,000
2001 through 2004$14,000,000
2005
$7,000,000






2006
$11,000,000

2007
$0

2008 through 2011
$14,000,000

2012 $12,200,000 
2013 through 2017 $14,000,000
2018 $1,500,000 
2019 through 2021 $14,000,000 
2020 $7,500,000 
2021 $14,000,000 
    (c) Notwithstanding any other provision of law to the 
contrary and in addition to any other transfers that may be 
provided for by law, on the last day of each month beginning on 
July 31, 2006 and ending on June 30, 2007, or as soon 
thereafter as may be practical, the State Comptroller shall 
direct and the State Treasurer shall transfer $1,000,000 from 
the Open Space Lands Acquisition and Development Fund to the 
Partners for Conservation Fund (formerly known as the 
Conservation 2000 Fund).

    (d) There shall be deposited into the Partners for

Conservation Projects Fund such
bond proceeds and other moneys 
as may, from time to time, be provided by law.

(Source: P.A. 100-23, eff. 7-6-17.)

 
    (30 ILCS 105/6z-51)

    Sec. 6z-51. Budget Stabilization Fund.


    (a) The Budget Stabilization Fund, a special fund in the 
State Treasury,
shall consist of moneys appropriated or 
transferred to that Fund, as provided
in Section 6z-43 and as 
otherwise provided by law.
All earnings on Budget Stabilization 
Fund investments shall be deposited into
that Fund.


    (b) The State Comptroller may direct the State Treasurer to 
transfer moneys
from the Budget Stabilization Fund to the 
General Revenue Fund in order to meet
cash flow deficits 
resulting from timing variations between disbursements
and the 
receipt
of funds within a fiscal year.  Any moneys so borrowed 
in any fiscal year other than Fiscal Year 2011 shall be repaid 
by June
30 of the fiscal year in which they were borrowed.
Any 
moneys so borrowed in Fiscal Year 2011 shall be repaid no later 
than July 15, 2011. 

    (c) During Fiscal Year 2017 only, amounts may be expended 
from the Budget Stabilization Fund only pursuant to specific 
authorization by appropriation. Any moneys expended pursuant 
to appropriation shall not be subject to repayment. 
    (d) For Fiscal Year 2020, and beyond, any transfers into 
the Fund pursuant to the Cannabis Regulation and Tax Act may be 
transferred to the General Revenue Fund in order for the 
Comptroller to address outstanding vouchers and shall not be 
subject to repayment back into the Budget Stabilization Fund. 
(Source: P.A. 99-523, eff. 6-30-16.)

 
    (30 ILCS 105/6z-70)
    Sec. 6z-70. The Secretary of State Identification Security 
and Theft Prevention Fund.
    (a) The Secretary of State Identification Security and 
Theft Prevention Fund is created as a special fund in the State 
treasury. The Fund shall consist of any fund transfers, grants, 
fees, or moneys from other sources received for the purpose of 
funding identification security and theft prevention measures. 
    (b) All moneys in the Secretary of State Identification 
Security and Theft Prevention Fund shall be used, subject to 
appropriation, for any costs related to implementing 
identification security and theft prevention measures. 
    (c) (Blank). 

    (d) (Blank).
    (e) (Blank). 
    (f) (Blank).
    (g) (Blank). 
    (h) (Blank). 
    (i) (Blank).
    (j) (Blank). Notwithstanding any other provision of State 
law to the contrary, on or after July 1, 2017, and until June 
30, 2018, in addition to any other transfers that may be 
provided for by law, at the direction of and upon notification 
of the Secretary of State, the State Comptroller shall direct 
and the State Treasurer shall transfer amounts into the 
Secretary of State Identification Security and Theft 
Prevention Fund from the designated funds not exceeding the 
following totals:
    Registered Limited Liability Partnership Fund....$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services Special
        Operations Fund............................$3,000,000
    Securities Audit and Enforcement Fund..........$3,500,000
    Corporate Franchise Tax Refund Fund............$3,000,000 
    (k) Notwithstanding any other provision of State law to the 
contrary, on or after July 1, 2018, and until June 30, 2019, in 
addition to any other transfers that may be provided for by 
law, at the direction of and upon notification of the Secretary 
of State, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts into the Secretary of State 
Identification Security and Theft Prevention Fund from the 
designated funds not exceeding the following totals:
    Division of Corporations Registered Limited Liability 
    Partnership Fund.....................................$287,000
    Securities Investors Education Fund............$1,500,000
    Department of Business Services Special
        Operations Fund............................$3,000,000
    Securities Audit and Enforcement Fund.........$3,500,000 
    (l) Notwithstanding any other provision of State law to the 
contrary, on or after July 1, 2019, and until June 30, 2020, in 
addition to any other transfers that may be provided for by 
law, at the direction of and upon notification of the Secretary 
of State, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts into the Secretary of State 
Identification Security and Theft Prevention Fund from the 
designated funds not exceeding the following totals: 
    Division of Corporations Registered Limited 
        Liability Partnership Fund....................$287,000 
    Securities Investors Education Fund.............$1,500,000 
    Department of Business Services 
        Special Operations Fund.....................$3,000,000 
    Securities Audit and Enforcement Fund...........$3,500,000 
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    (30 ILCS 105/6z-100)
    (Section scheduled to be repealed on July 1, 2019)
    Sec. 6z-100. Capital Development Board Revolving Fund; 
payments into and use. All monies received by the Capital 
Development Board for publications or copies issued by the 
Board, and all monies received for contract administration 
fees, charges, or reimbursements owing to the Board shall be 
deposited into a special fund known as the Capital Development 
Board Revolving Fund, which is hereby created in the State 
treasury. The monies in this Fund shall be used by the Capital 
Development Board, as appropriated, for expenditures for 
personal services, retirement, social security, contractual 
services, legal services, travel, commodities, printing, 
equipment, electronic data processing, or telecommunications. 
Unexpended moneys in the Fund shall not be transferred or 
allocated by the Comptroller or Treasurer to any other fund, 
nor shall the Governor authorize the transfer or allocation of 
those moneys to any other fund. This Section is repealed July 
1, 2020 2019.

(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18.)
 
    (30 ILCS 105/6z-107 new)
    Sec. 6z-107. Governor's Administrative Fund. The 
Governor's Administrative Fund is established as a special fund 
in the State Treasury. The Fund may accept moneys from any 
public source in the form of grants, deposits, and transfers, 
and shall be used for purposes designated by the source of the 
moneys and, if no specific purposes are designated, then for 
the general administrative and operational costs of the 
Governor's Office.
 
    (30 ILCS 105/8.3)  (from Ch. 127, par. 144.3)
    Sec. 8.3. Money in the Road Fund shall, if and when the 
State of
Illinois incurs any bonded indebtedness for the 
construction of
permanent highways, be set aside and used for 
the purpose of paying and
discharging annually the principal 
and interest on that bonded
indebtedness then due and payable, 
and for no other purpose.  The
surplus, if any, in the Road Fund 
after the payment of principal and
interest on that bonded 
indebtedness then annually due shall be used as
follows:
        first -- to pay the cost of administration of Chapters 
    2 through 10 of
the Illinois Vehicle Code, except the cost 
    of administration of Articles I and
II of Chapter 3 of that 
    Code; and
        secondly -- for expenses of the Department of 
    Transportation for
construction, reconstruction, 
    improvement, repair, maintenance,
operation, and 
    administration of highways in accordance with the

    provisions of laws relating thereto, or for any purpose 
    related or
incident to and connected therewith, including 
    the separation of grades
of those highways with railroads 
    and with highways and including the
payment of awards made 
    by the Illinois Workers' Compensation  Commission under the 
    terms of
the Workers' Compensation Act or Workers' 
    Occupational Diseases Act for
injury or death of an 
    employee of the Division of Highways in the
Department of 
    Transportation; or for the acquisition of land and the

    erection of buildings for highway purposes, including the 
    acquisition of
highway right-of-way or for investigations 
    to determine the reasonably
anticipated future highway 
    needs; or for making of surveys, plans,
specifications and 
    estimates for and in the construction and maintenance
of 
    flight strips and of highways necessary to provide access 
    to military
and naval reservations, to defense industries 
    and defense-industry
sites, and to the sources of raw 
    materials and for replacing existing
highways and highway 
    connections shut off from general public use at
military 
    and naval reservations and defense-industry sites, or for 
    the
purchase of right-of-way, except that the State shall 
    be reimbursed in
full for any expense incurred in building 
    the flight strips; or for the
operating and maintaining of 
    highway garages; or for patrolling and
policing the public 
    highways and conserving the peace; or for the operating 
    expenses of the Department relating to the administration 
    of public transportation programs; or, during fiscal year 
    2012 only, for the purposes of a grant not to exceed 
    $8,500,000 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses; or, during fiscal year 2013 only, for the 
    purposes of a grant not to exceed $3,825,000 to the 
    Regional Transportation Authority on behalf of PACE for the 
    purpose of ADA/Para-transit expenses; or, during fiscal 
    year 2014 only, for the purposes of a grant not to exceed 
    $3,825,000 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses; or, during fiscal year 2015 only, for the 
    purposes of a grant not to exceed $3,825,000 to the 
    Regional Transportation Authority on behalf of PACE for the 
    purpose of ADA/Para-transit expenses; or, during fiscal 
    year 2016 only, for the purposes of a grant not to exceed 
    $3,825,000 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses; or, during fiscal year 2017 only, for the 
    purposes of a grant not to exceed $3,825,000 to the 
    Regional Transportation Authority on behalf of PACE for the 
    purpose of ADA/Para-transit expenses; or, during fiscal 
    year 2018 only, for the purposes of a grant not to exceed 
    $3,825,000 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses; or, during fiscal year 2019 only, for the 
    purposes of a grant not to exceed $3,825,000 to the 
    Regional Transportation Authority on behalf of PACE for the 
    purpose of ADA/Para-transit expenses; or, during fiscal 
    year 2020 only, for the purposes of a grant not to exceed 
    $8,394,800 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses; or for any of
those purposes or any other purpose 
    that may be provided by law.
    Appropriations for any of those purposes are payable from 
the Road
Fund.  Appropriations may also be made from the Road 
Fund for the
administrative expenses of any State agency that 
are related to motor
vehicles or arise from the use of motor 
vehicles.
    Beginning with fiscal year 1980 and thereafter, no Road 
Fund monies
shall be appropriated to the following Departments 
or agencies of State
government for administration, grants, or 
operations; but this
limitation is not a restriction upon 
appropriating for those purposes any
Road Fund monies that are 
eligible for federal reimbursement:
        1. Department of Public Health;
        2. Department of Transportation, only with respect to 
    subsidies for
one-half fare Student Transportation and 
    Reduced Fare for Elderly, except during fiscal year 2012 
    only when no more than $40,000,000 may be expended and 
    except during fiscal year 2013 only when no more than 
    $17,570,300 may be expended and except during fiscal year 
    2014 only when no more than $17,570,000 may be expended and 
    except during fiscal year 2015 only when no more than 
    $17,570,000 may be expended and except during fiscal year 
    2016 only when no more than $17,570,000 may be expended and 
    except during fiscal year 2017 only when no more than 
    $17,570,000 may be expended and except during fiscal year 
    2018 only when no more than $17,570,000 may be expended and 
    except during fiscal year 2019 only when no more than 
    $17,570,000 may be expended and except fiscal year 2020 
    only when no more than $17,570,000 may be expended;
        3. Department of Central Management
Services, except 
    for expenditures
incurred for group insurance premiums of 
    appropriate personnel;
        4. Judicial Systems and Agencies.
    Beginning with fiscal year 1981 and thereafter, no Road 
Fund monies
shall be appropriated to the following Departments 
or agencies of State
government for administration, grants, or 
operations; but this
limitation is not a restriction upon 
appropriating for those purposes any
Road Fund monies that are 
eligible for federal reimbursement:
        1. Department of State Police, except for expenditures 
    with
respect to the Division of Operations;
        2. Department of Transportation, only with respect to 
    Intercity Rail
Subsidies, except during fiscal year 2012 
    only when no more than $40,000,000 may be expended and 
    except during fiscal year 2013 only when no more than 
    $26,000,000 may be expended and except during fiscal year 
    2014 only when no more than $38,000,000 may be expended and 
    except during fiscal year 2015 only when no more than 
    $42,000,000 may be expended and except during fiscal year 
    2016 only when no more than $38,300,000 may be expended and 
    except during fiscal year 2017 only when no more than 
    $50,000,000 may be expended and except during fiscal year 
    2018 only when no more than $52,000,000 may be expended and 
    except during fiscal year 2019 only when no more than 
    $52,000,000 may be expended and except fiscal year 2020 
    only when no more than $50,000,000 may be expended,  and 
    Rail Freight Services.
    Beginning with fiscal year 1982 and thereafter, no Road 
Fund monies
shall be appropriated to the following Departments 
or agencies of State
government for administration, grants, or 
operations; but this
limitation is not a restriction upon 
appropriating for those purposes any
Road Fund monies that are 
eligible for federal reimbursement:  Department
of Central 
Management Services, except for awards made by
the Illinois 
Workers' Compensation  Commission under the terms of the 
Workers' Compensation Act
or Workers' Occupational Diseases 
Act for injury or death of an employee of
the Division of 
Highways in the Department of Transportation.
    Beginning with fiscal year 1984 and thereafter, no Road 
Fund monies
shall be appropriated to the following Departments 
or agencies of State
government for administration, grants, or 
operations; but this
limitation is not a restriction upon 
appropriating for those purposes any
Road Fund monies that are 
eligible for federal reimbursement:
        1. Department of State Police, except not more than 40% 
    of the
funds appropriated for the Division of Operations;
        2. State Officers.
    Beginning with fiscal year 1984 and thereafter, no Road 
Fund monies
shall be appropriated to any Department or agency 
of State government
for administration, grants, or operations 
except as provided hereafter;
but this limitation is not a 
restriction upon appropriating for those
purposes any Road Fund 
monies that are eligible for federal
reimbursement.  It shall 
not be lawful to circumvent the above
appropriation limitations 
by governmental reorganization or other
methods.  
Appropriations shall be made from the Road Fund only in

accordance with the provisions of this Section.
    Money in the Road Fund shall, if and when the State of 
Illinois
incurs any bonded indebtedness for the construction of 
permanent
highways, be set aside and used for the purpose of 
paying  and
discharging during each fiscal year the principal 
and interest on that
bonded indebtedness as it becomes due and 
payable as provided in the
Transportation Bond Act, and for no 
other
purpose.  The surplus, if any, in the Road Fund after the 
payment of
principal and interest on that bonded indebtedness 
then annually due
shall be used as follows:
        first -- to pay the cost of administration of Chapters 
    2 through 10
of the Illinois Vehicle Code; and
        secondly -- no Road Fund monies derived from fees, 
    excises, or
license taxes relating to registration, 
    operation and use of vehicles on
public highways or to 
    fuels used for the propulsion of those vehicles,
shall be 
    appropriated or expended other than for costs of 
    administering
the laws imposing those fees, excises, and 
    license taxes, statutory
refunds and adjustments allowed 
    thereunder, administrative costs of the
Department of 
    Transportation, including, but not limited to, the 
    operating expenses of the Department relating to the 
    administration of public transportation programs, payment 
    of debts and liabilities incurred
in construction and 
    reconstruction of public highways and bridges,
acquisition 
    of rights-of-way for and the cost of construction,

    reconstruction, maintenance, repair, and operation of 
    public highways and
bridges under the direction and 
    supervision of the State, political
subdivision, or 
    municipality collecting those monies, or during fiscal 
    year 2012 only for the purposes of a grant not to exceed 
    $8,500,000 to the Regional Transportation Authority on 
    behalf of PACE for the purpose of ADA/Para-transit 
    expenses, or during fiscal year 2013 only for the purposes 
    of a grant not to exceed $3,825,000 to the Regional 
    Transportation Authority on behalf of PACE for the purpose 
    of ADA/Para-transit expenses, or during fiscal year 2014 
    only for the purposes of a grant not to exceed $3,825,000 
    to the Regional Transportation Authority on behalf of PACE 
    for the purpose of ADA/Para-transit expenses, or during 
    fiscal year 2015 only for the purposes of a grant not to 
    exceed $3,825,000 to the Regional Transportation Authority 
    on behalf of PACE for the purpose of ADA/Para-transit 
    expenses, or during fiscal year 2016 only for the purposes 
    of a grant not to exceed $3,825,000 to the Regional 
    Transportation Authority on behalf of PACE for the purpose 
    of ADA/Para-transit expenses, or during fiscal year 2017 
    only for the purposes of a grant not to exceed $3,825,000 
    to the Regional Transportation Authority on behalf of PACE 
    for the purpose of ADA/Para-transit expenses, or during 
    fiscal year 2018 only for the purposes of a grant not to 
    exceed $3,825,000 to the Regional Transportation Authority 
    on behalf of PACE for the purpose of ADA/Para-transit 
    expenses, or during fiscal year 2019 only for the purposes 
    of a grant not to exceed $3,825,000 to the Regional 
    Transportation Authority on behalf of PACE for the purpose 
    of ADA/Para-transit expenses, or during fiscal year 2020 
    only for the purposes of a grant not to exceed $8,394,800 
    to the Regional Transportation Authority on behalf of PACE 
    for the purpose of ADA/Para-transit expenses, and the costs 
    for
patrolling and policing the public highways (by State, 
    political
subdivision, or municipality collecting that 
    money) for enforcement of
traffic laws.  The separation of 
    grades of such highways with railroads
and costs associated 
    with protection of at-grade highway and railroad
crossing 
    shall also be permissible.
    Appropriations for any of such purposes are payable from 
the Road
Fund or the Grade Crossing Protection Fund as provided 
in Section 8 of
the Motor Fuel Tax Law.
    Except as provided in this paragraph, beginning with fiscal 
year 1991 and
thereafter, no Road Fund monies
shall be 
appropriated to the Department of State Police for the purposes 
of
this Section in excess of its total fiscal year 1990 Road 
Fund
appropriations for those purposes unless otherwise 
provided in Section 5g of
this Act.
For fiscal years 2003,


2004, 2005, 2006, and 2007 only, no Road Fund monies shall
be 
appropriated to the
Department of State Police for the purposes 
of this Section in excess of
$97,310,000.
 For fiscal year 2008 
only, no Road
Fund monies shall be appropriated to the 
Department of State Police for the purposes of
this Section in 
excess of $106,100,000. For fiscal year 2009 only, no Road Fund 
monies shall be appropriated to the Department of State Police 
for the purposes of this Section in excess of $114,700,000. 
Beginning in fiscal year 2010, no road fund moneys shall be 
appropriated to the Department of State Police. It shall not be 
lawful to circumvent this limitation on
appropriations by 
governmental reorganization or other methods unless
otherwise 
provided in Section 5g of this Act.
    In fiscal year 1994, no Road Fund monies shall be 
appropriated
to the
Secretary of State for the purposes of this 
Section in excess of the total
fiscal year 1991 Road Fund 
appropriations to the Secretary of State for
those purposes, 
plus $9,800,000.  It
shall not be
lawful to circumvent
this 
limitation on appropriations by governmental reorganization or 
other
method.
    Beginning with fiscal year 1995 and thereafter, no Road 
Fund
monies
shall be appropriated to the Secretary of State for 
the purposes of this
Section in excess of the total fiscal year 
1994 Road Fund
appropriations to
the Secretary of State for 
those purposes. It shall not be lawful to
circumvent this 
limitation on appropriations by governmental reorganization
or 
other methods.
    Beginning with fiscal year 2000, total Road Fund 
appropriations to the
Secretary of State for the purposes of 
this Section shall not exceed the
amounts specified for the 
following fiscal years:
    Fiscal Year 2000$80,500,000;
    Fiscal Year 2001$80,500,000;
    Fiscal Year 2002$80,500,000;
    Fiscal Year 2003$130,500,000;
    Fiscal Year 2004$130,500,000;
    Fiscal Year 2005$130,500,000;

    Fiscal Year 2006
$130,500,000;

    Fiscal Year 2007
$130,500,000;

    Fiscal Year 2008$130,500,000; 
    Fiscal Year 2009 $130,500,000. 
    For fiscal year 2010, no road fund moneys shall be 
appropriated to the Secretary of State. 
    Beginning in fiscal year 2011, moneys in the Road Fund 
shall be appropriated to the Secretary of State for the 
exclusive purpose of paying refunds due to overpayment of fees 
related to Chapter 3 of the Illinois Vehicle Code unless 
otherwise provided for by law. 
    It shall not be lawful to circumvent this limitation on 
appropriations by
governmental reorganization or other 
methods.
    No new program may be initiated in fiscal year 1991 and

thereafter that is not consistent with the limitations imposed 
by this
Section for fiscal year 1984 and thereafter, insofar as 
appropriation of
Road Fund monies is concerned.
    Nothing in this Section prohibits transfers from the Road 
Fund to the
State Construction Account Fund under Section 5e of 
this Act; nor to the
General Revenue Fund, as authorized by 
Public Act 93-25.
    The additional amounts authorized for expenditure in this 
Section by Public Acts 92-0600, 93-0025, 93-0839, and 94-91

shall be repaid to the Road Fund
from the General Revenue Fund 
in the next succeeding fiscal year that the
General Revenue 
Fund has a positive budgetary balance, as determined by

generally accepted accounting principles applicable to 
government.
    The additional amounts authorized for expenditure by the 
Secretary of State
and
the Department of State Police in this 
Section by Public Act 94-91 shall be repaid to the Road Fund 
from the General Revenue Fund in the
next
succeeding fiscal 
year that the General Revenue Fund has a positive budgetary

balance,
as determined by generally accepted accounting 
principles applicable to
government.
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-863, eff.8-14-18.)
 
    (30 ILCS 105/8g)
    Sec. 8g. Fund transfers. 
    (a) (Blank). In addition to any other transfers that may be 
provided for by law, as
soon as may be practical after June 9, 
1999  (the effective date of Public Act 91-25), the State 
Comptroller shall direct and the State
Treasurer shall transfer 
the sum of $10,000,000 from the General Revenue Fund
to the 
Motor Vehicle License Plate Fund created by Public Act 91-37.
    (b) (Blank). In addition to any other transfers that may be 
provided for by law, as
soon as may be practical after June 9, 
1999 (the effective date of Public Act 91-25), the State 
Comptroller shall direct and the State
Treasurer shall transfer 
the sum of $25,000,000 from the General Revenue Fund
to the 
Fund for Illinois' Future created by Public Act 91-38.
    (c) In addition to any other transfers that may be provided 
for by law,
on August 30 of each fiscal year's license period, 
the Illinois Liquor Control
Commission shall direct and the 
State Comptroller and State Treasurer shall
transfer from the 
General Revenue Fund to the Youth Alcoholism and Substance

Abuse Prevention Fund an amount equal to the number of retail 
liquor licenses
issued for that fiscal year multiplied by $50.
    (d) The payments to programs required under subsection (d) 
of Section 28.1
of the Illinois Horse Racing Act of 1975 shall 
be made, pursuant to appropriation, from
the special funds 
referred to in the statutes cited in that subsection, rather

than directly from the General Revenue Fund.
    Beginning January 1, 2000, on the first day of each month, 
or as soon
as may be practical thereafter, the State 
Comptroller shall direct and the
State Treasurer shall transfer 
from the General Revenue Fund to each of the
special funds from 
which payments are to be made under subsection (d) of Section 
28.1 of the Illinois
Horse Racing Act of 1975 an amount equal 
to 1/12 of the annual amount required
for those payments from 
that special fund, which annual amount shall not exceed
the 
annual amount for those payments from that special fund for the 
calendar
year 1998.  The special funds to which transfers shall 
be made under this
subsection (d) include, but are not 
necessarily limited to, the Agricultural
Premium Fund; the 
Metropolitan Exposition, Auditorium and Office Building Fund;

the Fair and Exposition Fund; the Illinois Standardbred 
Breeders Fund; the Illinois Thoroughbred
Breeders Fund; and the 
Illinois Veterans' Rehabilitation Fund. Except for transfers 
attributable to prior fiscal years, during State fiscal year 
2018 2020 only, no transfers shall be made from the General 
Revenue Fund to the Agricultural Premium Fund, the Fair and 
Exposition Fund, the Illinois Standardbred Breeders Fund, or 
the Illinois Thoroughbred Breeders Fund.
    (e) (Blank). In addition to any other transfers that may be 
provided for by law,
as soon as may be practical after May 17, 
2000  (the effective date of Public Act 91-704), but in no event 
later than June 30, 2000, the State
Comptroller shall direct 
and the State Treasurer shall transfer the sum of
$15,000,000 
from the General Revenue Fund to the Fund for Illinois' Future.
    (f) (Blank). In addition to any other transfers that may be 
provided for by law,
as soon as may be practical after May 17, 
2000  (the effective date of Public Act 91-704), but in no event 
later than June 30, 2000, the State
Comptroller shall direct 
and the State Treasurer shall transfer the sum of
$70,000,000 
from the General Revenue Fund to the Long-Term Care Provider

Fund.
    (f-1) (Blank). In fiscal year 2002, in addition to any 
other transfers that may
be provided for by law, at the 
direction of and upon notification from the
Governor, the State 
Comptroller shall direct and the State Treasurer shall
transfer 
amounts not exceeding a total of $160,000,000 from the General

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

Governor, but in any event on or before June 30, 2002.
    (i-1) (Blank). On or after July 1, 2002 and until May 1, 
2003, in addition to any
other transfers that may be provided 
for by law, at the direction of and upon
notification from the 
Governor, the State Comptroller shall direct and the
State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000
from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund.
Any amounts so transferred shall be 
re-transferred by the State Comptroller
and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the
General 
Revenue Fund at the direction of and upon notification from the

Governor, but in any event on or before June 30, 2003.
    (j) (Blank). On or after July 1, 2001 and no later than 
June 30, 2002, in addition to
any other transfers that may be 
provided for by law, at the direction of and
upon notification 
from the Governor, the State Comptroller shall direct and the

State Treasurer shall transfer amounts not to exceed the 
following sums into
the Statistical Services Revolving Fund:
    From the General Revenue Fund.................$8,450,000
    From the Public Utility Fund..................1,700,000
    From the Transportation Regulatory Fund.......2,650,000
    From the Title III Social Security and
     Employment Fund...............................3,700,000
    From the Professions Indirect Cost Fund.......4,050,000
    From the Underground Storage Tank Fund........550,000
    From the Agricultural Premium Fund............750,000
    From the State Pensions Fund..................200,000
    From the Road Fund............................2,000,000
    From the Illinois Health Facilities
     Planning Fund.................................1,000,000
    From the Savings and Residential Finance
     Regulatory Fund...............................130,800
    From the Appraisal Administration Fund........28,600
    From the Pawnbroker Regulation Fund...........3,600
    From the Auction Regulation
     Administration Fund...........................35,800
    From the Bank and Trust Company Fund..........634,800
    From the Real Estate License
     Administration Fund...........................313,600
    (k) (Blank). In addition to any other transfers that may be 
provided for by law,
as soon as may be practical after December 
20, 2001 (the effective date of Public Act 92-505), the State 
Comptroller shall direct and the State
Treasurer shall transfer 
the sum of $2,000,000 from the General Revenue Fund
to the 
Teachers Health Insurance Security Fund.
    (k-1) (Blank). In addition to any other transfers that may 
be provided for by
law, on July 1, 2002, or as soon as may be 
practical thereafter, the State
Comptroller shall direct and 
the State Treasurer shall transfer the sum of
$2,000,000 from 
the General Revenue Fund to the Teachers Health Insurance

Security Fund.
    (k-2) (Blank). In addition to any other transfers that may 
be provided for by
law, on July 1, 2003, or as soon as may be 
practical thereafter, the State
Comptroller shall direct and 
the State Treasurer shall transfer the sum of
$2,000,000 from 
the General Revenue Fund to the Teachers Health Insurance

Security Fund.
    (k-3) (Blank). On or after July 1, 2002 and no later than 
June 30, 2003, in
addition to any other transfers that may be 
provided for by law, at the
direction of and upon notification 
from the Governor, the State Comptroller
shall direct and the 
State Treasurer shall transfer amounts not to exceed the

following sums into the Statistical Services Revolving Fund:
    Appraisal Administration Fund.................$150,000
    General Revenue Fund..........................10,440,000
    Savings and Residential Finance
        Regulatory Fund...........................200,000
    State Pensions Fund...........................100,000
    Bank and Trust Company Fund...................100,000
    Professions Indirect Cost Fund................3,400,000
    Public Utility Fund...........................2,081,200
    Real Estate License Administration Fund.......150,000
    Title III Social Security and
        Employment Fund...........................1,000,000
    Transportation Regulatory Fund................3,052,100
    Underground Storage Tank Fund.................50,000
    (l) (Blank). In addition to any other transfers that may be 
provided for by law, on
July 1, 2002, or as soon as may be 
practical thereafter, the State Comptroller
shall direct and 
the State Treasurer shall transfer the sum of $3,000,000 from

the General Revenue Fund to the Presidential Library and Museum 
Operating
Fund.
    (m) (Blank). In addition to any other transfers that may be 
provided for by law, on
July 1, 2002 and on January 8, 2004 
(the effective date of Public Act 93-648), or as soon 
thereafter as may be practical, the State Comptroller
shall 
direct and the State Treasurer shall transfer the sum of 
$1,200,000 from
the General Revenue Fund to the Violence 
Prevention Fund.
    (n) (Blank). In addition to any other transfers that may be 
provided for by law,
on July 1,
2003, or as soon thereafter as 
may be practical, the State Comptroller shall
direct and the

State Treasurer shall transfer the sum of $6,800,000 from the 
General Revenue
Fund to
the DHS Recoveries Trust Fund.
    (o) (Blank). On or after July 1, 2003, and no later than 
June 30, 2004, in
addition to any
other transfers that may be 
provided for by law, at the direction of and upon
notification

from the Governor, the State Comptroller shall direct and the 
State Treasurer
shall
transfer amounts not to exceed the 
following sums into the Vehicle Inspection
Fund:
    From the Underground Storage Tank Fund .......$35,000,000.
    (p) (Blank). On or after July 1, 2003 and until May 1, 
2004, in addition to any
other
transfers that may be provided 
for by law, at the direction of and upon
notification from
the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall
transfer
amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to
the
Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be

re-transferred
from the Tobacco Settlement Recovery Fund to the 
General Revenue Fund at the
direction of and upon notification 
from the Governor, but in any event on or
before June
30, 2004.
    (q) (Blank). In addition to any other transfers that may be 
provided for by law, on
July 1,
2003, or as soon as may be 
practical thereafter, the State Comptroller shall
direct and 
the
State Treasurer shall transfer the sum of $5,000,000 from 
the General Revenue
Fund to
the Illinois Military Family Relief 
Fund.
    (r) (Blank). In addition to any other transfers that may be 
provided for by law, on
July 1,
2003, or as soon as may be 
practical thereafter, the State Comptroller shall
direct and 
the
State Treasurer shall transfer the sum of $1,922,000 from 
the General Revenue
Fund to
the Presidential Library and Museum 
Operating Fund.
    (s) (Blank). In addition to any other transfers that may be 
provided for by law, on
or after
July 1, 2003, the State 
Comptroller shall direct and the State Treasurer shall
transfer 
the
sum of $4,800,000 from the Statewide Economic Development 
Fund to the General
Revenue Fund.
    (t) (Blank). In addition to any other transfers that may be 
provided for by law, on
or after
July 1, 2003, the State 
Comptroller shall direct and the State Treasurer shall
transfer 
the
sum of $50,000,000 from the General Revenue Fund to the 
Budget Stabilization
Fund.
    (u) (Blank). On or after July 1, 2004 and until May 1, 
2005, in addition to any other transfers that may be provided 
for by law, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund.  Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2005.

    (v) (Blank). In addition to any other transfers that may be 
provided for by law, on July 1, 2004, or as soon thereafter as 
may be practical, the State Comptroller shall direct and the 
State Treasurer shall transfer the sum of $1,200,000 from the 
General Revenue Fund to the Violence Prevention Fund.
    (w) (Blank). In addition to any other transfers that may be 
provided for by law, on July 1, 2004, or as soon thereafter as 
may be practical, the State Comptroller shall direct and the 
State Treasurer shall transfer the sum of $6,445,000 from the 
General Revenue Fund to the Presidential Library and Museum 
Operating Fund.

    (x) (Blank). In addition to any other transfers that may be 
provided for by law, on January 15, 2005, or as soon thereafter 
as may be practical, the State Comptroller shall direct and the 
State Treasurer shall transfer to the General Revenue Fund the 
following sums:
        From the State Crime Laboratory Fund, $200,000;
        From the State Police Wireless Service Emergency Fund, 
    $200,000;
        From the State Offender DNA Identification System 
    Fund, $800,000; and
        From the State Police Whistleblower Reward and 
    Protection Fund, $500,000.

    (y) (Blank). Notwithstanding any other provision of law to 
the contrary, in addition to any other transfers that may be 
provided for by law on June 30, 2005, or as soon as may be 
practical thereafter, the State Comptroller shall direct and 
the State Treasurer shall transfer the remaining balance from 
the designated funds into the General Revenue Fund and any 
future deposits that would otherwise  be made into these funds 
must instead be made into the General Revenue Fund:

        (1) the Keep Illinois Beautiful Fund;

        (2) the
Metropolitan Fair and Exposition Authority 
    Reconstruction Fund;
        (3) the
New Technology Recovery Fund;
        (4) the Illinois Rural Bond Bank Trust Fund;
        (5) the ISBE School Bus Driver Permit Fund;
        (6) the
Solid Waste Management Revolving Loan Fund;
        (7)
the State Postsecondary Review Program Fund;
        (8)  the
Tourism Attraction Development Matching Grant 
    Fund;
        (9) the
Patent and Copyright Fund;
        (10) the
Credit Enhancement Development Fund;
        (11) the
Community Mental Health and Developmental 
    Disabilities Services Provider Participation Fee Trust 
    Fund;
        (12) the
Nursing Home Grant Assistance Fund;
        (13) the
By-product Material Safety Fund;
        (14) the
Illinois Student Assistance Commission Higher 
    EdNet Fund;
        (15) the
DORS State Project Fund;
        (16) the School Technology Revolving Fund;
        (17) the
Energy Assistance Contribution Fund;
        (18) the
Illinois Building Commission Revolving Fund;
        (19) the
Illinois Aquaculture Development Fund;
        (20) the
Homelessness Prevention Fund;
        (21) the
DCFS Refugee Assistance Fund;
        (22) the
Illinois Century Network Special Purposes 
    Fund; and
        (23) the
Build Illinois Purposes Fund.

    (z) (Blank). In addition to any other transfers that may be 
provided for by law, on July 1, 2005, or as soon as may be 
practical thereafter, the State Comptroller shall direct and 
the State Treasurer shall transfer the sum of $1,200,000 from 
the General Revenue Fund to the Violence Prevention Fund.

    (aa) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2005, or as soon as may be 
practical thereafter, the State Comptroller shall direct and 
the State Treasurer shall transfer the sum of $9,000,000 from 
the General Revenue Fund to the Presidential Library and Museum 
Operating Fund.

    (bb) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2005, or as soon as may be 
practical thereafter, the State Comptroller shall direct and 
the State Treasurer shall transfer the sum of $6,803,600 from 
the General Revenue Fund to the Securities Audit and 
Enforcement Fund.

    (cc) (Blank). In addition to any other transfers that may 
be provided for by law, on or after July 1, 2005 and until May 
1, 2006, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund.  Any amounts so transferred shall be 
re-transferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2006.

    (dd) (Blank). In addition to any other transfers that may 
be provided for by law, on April 1, 2005, or as soon thereafter 
as may be practical, at the direction of the Director of Public 
Aid (now Director of Healthcare and Family Services), the State 
Comptroller shall direct and the State Treasurer shall transfer 
from the Public Aid Recoveries Trust Fund amounts not to exceed 
$14,000,000 to the Community Mental Health Medicaid Trust Fund.
    (ee) (Blank). Notwithstanding any other provision of law, 
on July 1, 2006, or as soon thereafter as practical, the State 
Comptroller shall direct and the State Treasurer shall transfer 
the remaining balance from the Illinois Civic Center Bond Fund 
to the Illinois Civic Center Bond Retirement and Interest Fund.
    (ff) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2006 and until 
June 30, 2007, at the direction of and upon notification from 
the Director of the Governor's Office of Management and Budget, 
the State Comptroller shall direct and the State Treasurer 
shall transfer amounts not exceeding a total of $1,900,000 from 
the General Revenue Fund to the Illinois Capital Revolving Loan 
Fund.
    (gg) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2006 and until May 
1, 2007, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2007.
    (hh) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2006 and until 
June 30, 2007, at the direction of and upon notification from 
the Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts from the Illinois Affordable 
Housing Trust Fund to the designated funds not exceeding the 
following amounts:
    DCFS Children's Services Fund..................$2,200,000

    Department of Corrections Reimbursement
        and Education Fund.........................$1,500,000

    Supplemental Low-Income Energy
        Assistance Fund...............................$75,000

    (ii) (Blank). In addition to any other transfers that may 
be provided for by law, on or before August 31, 2006, the 
Governor and the State Comptroller may agree to transfer the 
surplus cash balance from the General Revenue Fund to the 
Budget Stabilization Fund and the Pension Stabilization Fund in 
equal proportions. The determination of the amount of the 
surplus cash balance shall be made by the Governor, with the 
concurrence of the State Comptroller, after taking into account 
the June 30, 2006 balances in the general funds and the actual 
or estimated spending from the general funds during the lapse 
period. Notwithstanding the foregoing, the maximum amount that 
may be transferred under this subsection (ii) is $50,000,000.
    (jj) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2006, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $8,250,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund.
    (kk) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2006, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund.

    (ll) (Blank). In addition to any other transfers that may 
be provided for by law, on the first day of each calendar 
quarter of the fiscal year beginning July 1, 2006, or as soon 
thereafter as practical, the State Comptroller shall direct and 
the State Treasurer shall transfer from the General Revenue 
Fund amounts equal to one-fourth of $20,000,000 to the 
Renewable Energy Resources Trust Fund.
    (mm) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2006, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,320,000 from the General 
Revenue Fund to the I-FLY Fund.
    (nn) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2006, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $3,000,000 from the General 
Revenue Fund to the African-American HIV/AIDS Response Fund.
    (oo) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2006 and until 
June 30, 2007, at the direction of and upon notification from 
the Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts identified as net receipts 
from the sale of all or part of the Illinois Student Assistance 
Commission loan portfolio from the Student Loan Operating Fund 
to the General Revenue Fund. The maximum amount that may be 
transferred pursuant to this Section is $38,800,000. In 
addition, no transfer may be made pursuant to this Section that 
would have the effect of reducing the available balance in the 
Student Loan Operating Fund to an amount less than the amount 
remaining unexpended and unreserved from the total 
appropriations from the Fund estimated to be expended for the 
fiscal year. The State Treasurer and Comptroller shall transfer 
the amounts designated under this Section as soon as may be 
practical after receiving the direction to transfer from the 
Governor.
    (pp) (Blank).
 In addition to any other transfers that may 
be provided for by law, on July 1, 2006, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $2,000,000 from the General 
Revenue Fund to the Illinois Veterans Assistance Fund.
    (qq) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2007 and until May 
1, 2008, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2008.
    (rr) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2007 and until 
June 30, 2008, at the direction of and upon notification from 
the Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts from the Illinois Affordable 
Housing Trust Fund to the designated funds not exceeding the 
following amounts:
    DCFS Children's Services Fund..................$2,200,000

    Department of Corrections Reimbursement
        and Education Fund.........................$1,500,000

    Supplemental Low-Income Energy
        Assistance Fund...............................$75,000

    (ss) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $8,250,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund.
    (tt) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund.

    (uu) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,320,000 from the General 
Revenue Fund to the I-FLY Fund.
    (vv) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $3,000,000 from the General 
Revenue Fund to the African-American HIV/AIDS Response Fund.
    (ww) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $3,500,000 from the General 
Revenue Fund to the Predatory Lending Database Program Fund.
    (xx) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Fund.
    (yy) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2007, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $4,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Infrastructure 
Fund.
    (zz) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2008, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Fund. 
    (aaa) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2008 and until May 
1, 2009, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2009. 
    (bbb) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2008 and until 
June 30, 2009, at the direction of and upon notification from 
the Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts from the Illinois Affordable 
Housing Trust Fund to the designated funds not exceeding the 
following amounts: 
        DCFS Children's Services Fund..............$2,200,000 
        Department of Corrections Reimbursement 
        and Education Fund.........................$1,500,000 
        Supplemental Low-Income Energy 
        Assistance Fund...............................$75,000 
    (ccc) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2008, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $7,450,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund. 
    (ddd) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2008, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund. 
    (eee) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Fund.
    (fff) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2009 and until May 
1, 2010, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2010.
    (ggg) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $7,450,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund.
    (hhh) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund.
    (iii) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $100,000 from the General 
Revenue Fund to the Heartsaver AED Fund.
    (jjj) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2009 and until 
June 30, 2010, at the direction of and upon notification from 
the Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$17,000,000 from the General Revenue Fund to the DCFS 
Children's Services Fund.
    (lll) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Communications Revolving Fund.
    (mmm) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $9,700,000 from the General 
Revenue Fund to the Senior Citizens Real Estate Deferred Tax 
Revolving Fund.
    (nnn) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2009, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $565,000 from the FY09 
Budget Relief Fund to the Horse Racing Fund. 
    (ooo) (Blank). In addition to any other transfers that may 
be provided by law, on July 1, 2009, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $600,000 from the General 
Revenue Fund to the Temporary Relocation Expenses Revolving 
Fund. 
    (ppp) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Fund.
    (qqq) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2010 and until May 
1, 2011, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2011.
    (rrr) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $6,675,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund.
    (sss) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund.
    (ttt) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $100,000 from the General 
Revenue Fund to the Heartsaver AED Fund.
    (uuu) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $5,000,000 from the General 
Revenue Fund to the Communications Revolving Fund. 
    (vvv) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $3,000,000 from the General 
Revenue Fund to the Illinois Capital Revolving Loan Fund. 
    (www) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $17,000,000 from the 
General Revenue Fund to the DCFS Children's Services Fund. 
    (xxx) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2010, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $2,000,000 from the Digital 
Divide Elimination Infrastructure Fund, of which $1,000,000 
shall go to the Workforce, Technology, and Economic Development 
Fund and $1,000,000 to the Public Utility Fund. 
    (yyy) (Blank). In addition to any other transfers that may 
be provided for by law, on and after July 1, 2011 and until May 
1, 2012, at the direction of and upon notification from the 
Governor, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts not exceeding a total of 
$80,000,000 from the General Revenue Fund to the Tobacco 
Settlement Recovery Fund. Any amounts so transferred shall be 
retransferred by the State Comptroller and the State Treasurer 
from the Tobacco Settlement Recovery Fund to the General 
Revenue Fund at the direction of and upon notification from the 
Governor, but in any event on or before June 30, 2012.
    (zzz) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,000,000 from the General 
Revenue Fund to the Illinois Veterans Assistance Fund.
    (aaaa) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $8,000,000 from the General 
Revenue Fund to the Presidential Library and Museum Operating 
Fund. 
    (bbbb) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $1,400,000 from the General 
Revenue Fund to the Violence Prevention Fund. 
    (cccc) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $14,100,000 from the 
General Revenue Fund to the State Garage Revolving Fund. 
    (dddd) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $4,000,000 from the General 
Revenue Fund to the Digital Divide Elimination Fund. 
    (eeee) (Blank). In addition to any other transfers that may 
be provided for by law, on July 1, 2011, or as soon thereafter 
as practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $500,000 from the General 
Revenue Fund to the Senior Citizens Real Estate Deferred Tax 
Revolving Fund. 
(Source: P.A. 99-933, eff. 1-27-17; 100-23, eff. 7-6-17; 
100-201, eff. 8-18-17; 100-863, eff. 8-14-18.)
 
    (30 ILCS 105/8g-1)
    Sec. 8g-1. Fund transfers. 
    (a) (Blank).

    (b)   (Blank).
    (c)   (Blank).
    (d)   (Blank).
    (e)   (Blank).
    (f)  (Blank).
    (g)   (Blank).
    (h)   (Blank).
    (i) (Blank). 
    (j) (Blank).
    (k) (Blank).   In addition to any other transfers that may be 
provided for by law, on July 1, 2017, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $500,000 from the General 
Revenue Fund to the Grant Accountability and Transparency Fund.
    (l) (Blank).   In addition to any other transfers that may be 
provided for by law, on July 1, 2018, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $800,000 from the General 
Revenue Fund to the Grant Accountability and Transparency Fund. 
    (m) (Blank).   In addition to any other transfers that may be 
provided for by law, on July 1, 2018, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $650,000 from the Capital 
Development Board Contributory Trust Fund to the Facility 
Management Revolving Fund. 
    (m)   In addition to any other transfers that may be provided 
for by law, on July 1, 2018, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $2,750,000 from the Capital 
Development Board Contributory Trust Fund to the U.S. 
Environmental Protection Fund. 
    (n) In addition to any other transfers that may be provided 
for by law, on July 1, 2019, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $800,000 from the General 
Revenue Fund to the Grant Accountability and Transparency Fund. 
    (o) In addition to any other transfers that may be provided 
for by law, on July 1, 2019, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $60,000,000 from the 
Tourism Promotion Fund to the General Revenue Fund. 
    (p) In addition to any other transfers that may be provided 
for by law, on July 1, 2019, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer amounts from the State Police 
Whistleblower Reward and Protection Fund to the designated fund 
not exceeding the following amount: 
    Firearm Dealer License Certification Fund......$5,000,000
    (q) In addition to any other transfers that may be provided 
for by law, on July 1, 2019, or as soon thereafter as 
practical, the State Comptroller shall direct and the State 
Treasurer shall transfer the sum of $500,000 from the General 
Revenue Fund to the Governor's Administrative Fund. 
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 


    (30 ILCS 105/13.2)  (from Ch. 127, par. 149.2)

    Sec. 13.2. Transfers among line item appropriations. 
    (a) Transfers among line item appropriations from the same

treasury fund for the objects specified in this Section may be 
made in
the manner provided in this Section when the balance 
remaining in one or
more such line item appropriations is 
insufficient for the purpose for
which the appropriation was 
made.
    (a-1) No transfers may be made from one
agency to another 
agency, nor may transfers be made from one institution
of 
higher education to another institution of higher education 
except as provided by subsection (a-4).

    (a-2) Except as otherwise provided in this Section, 
transfers may be made only among the objects of expenditure 
enumerated
in this Section, except that no funds may be 
transferred from any
appropriation for personal services, from 
any appropriation for State
contributions to the State 
Employees' Retirement System, from any
separate appropriation 
for employee retirement contributions paid by the
employer, nor 
from any appropriation for State contribution for
employee 
group insurance.   During State fiscal year 2005, an agency may 
transfer amounts among its appropriations within the same 
treasury fund for personal services, employee retirement 
contributions paid by employer, and State Contributions to 
retirement systems; notwithstanding and in addition to the 
transfers authorized in subsection (c) of this Section, the 
fiscal year 2005 transfers authorized in this sentence may be 
made in an amount not to exceed 2% of the aggregate amount 
appropriated to an agency within the same treasury fund. During 
State fiscal year 2007, the Departments of Children and Family 
Services, Corrections, Human Services, and Juvenile Justice 
may transfer amounts among their respective appropriations 
within the same treasury fund for personal services, employee 
retirement contributions paid by employer, and State 
contributions to retirement systems.  During State fiscal year 
2010, the Department of Transportation may transfer amounts 
among their respective appropriations within the same treasury 
fund for personal services, employee retirement contributions 
paid by employer, and State contributions to retirement 
systems. During State fiscal years 2010 and 2014 only, an 
agency may transfer amounts among its respective 
appropriations within the same treasury fund for personal 
services, employee retirement contributions paid by employer, 
and State contributions to retirement systems. 
Notwithstanding, and in addition to, the transfers authorized 
in subsection (c) of this Section, these transfers may be made 
in an amount not to exceed 2% of the aggregate amount 
appropriated to an agency within the same treasury fund.

    (a-2.5) (Blank). During State fiscal year 2015 only, the 
State's Attorneys Appellate Prosecutor may transfer amounts 
among its respective appropriations contained in operational 
line items within the same treasury fund. Notwithstanding, and 
in addition to, the transfers authorized in subsection (c) of 
this Section, these transfers may be made in an amount not to 
exceed 4% of the aggregate amount appropriated to the State's 
Attorneys Appellate Prosecutor within the same treasury fund. 
    (a-3) Further, if an agency receives a separate

appropriation for employee retirement contributions paid by 
the employer,
any transfer by that agency into an appropriation 
for personal services
must be accompanied by a corresponding 
transfer into the appropriation for
employee retirement 
contributions paid by the employer, in an amount
sufficient to 
meet the employer share of the employee contributions
required 
to be remitted to the retirement system.
    (a-4) Long-Term Care Rebalancing.  The Governor may 
designate amounts set aside for institutional services 
appropriated from the General Revenue Fund or any other State 
fund that receives monies for long-term care services to be 
transferred to all State agencies responsible for the 
administration of community-based long-term care programs, 
including, but not limited to, community-based long-term care 
programs administered by the Department of Healthcare and 
Family Services, the Department of Human Services, and the 
Department on Aging, provided that the Director of Healthcare 
and Family Services first certifies that the amounts being 
transferred are necessary for the purpose of assisting persons 
in or at risk of being in institutional care to transition to 
community-based settings, including the financial data needed 
to prove the need for the transfer of funds. The total amounts 
transferred shall not exceed 4% in total of the amounts 
appropriated from the General Revenue Fund or any other State 
fund that receives monies for long-term care services for each 
fiscal year. A notice of the fund transfer must be made to the 
General Assembly and posted at a minimum on the Department of 
Healthcare and Family Services website, the Governor's Office 
of Management and Budget website, and any other website the 
Governor sees fit. These postings shall serve as notice to the 
General Assembly of the amounts to be transferred. Notice shall 
be given at least 30 days prior to transfer. 
    (b) In addition to the general transfer authority provided 
under
subsection (c), the following agencies have the specific 
transfer authority
granted in this subsection:
    The Department of Healthcare and Family Services is 
authorized to make transfers
representing savings attributable 
to not increasing grants due to the
births of additional 
children from line items for payments of cash grants to
line 
items for payments for employment and social services for the 
purposes
outlined in subsection (f) of Section 4-2 of the 
Illinois Public Aid Code.
    The Department of Children and Family Services is 
authorized to make
transfers not exceeding 2% of the aggregate 
amount appropriated to it within
the same treasury fund for the 
following line items among these same line
items: Foster Home 
and Specialized Foster Care and Prevention, Institutions
and 
Group Homes and Prevention, and Purchase of Adoption and 
Guardianship
Services.
    The Department on Aging is authorized to make transfers not

exceeding 2% of the aggregate amount appropriated to it within 
the same
treasury fund for the following Community Care Program 
line items among these
same line items: purchase of services 
covered by the Community Care Program and Comprehensive Case 
Coordination.
    The State Treasurer is authorized to make transfers among 
line item
appropriations
from the Capital Litigation Trust 
Fund, with respect to costs incurred in
fiscal years 2002 and 
2003 only, when the balance remaining in one or
more such
line 
item appropriations is insufficient for the purpose for which 
the
appropriation was
made, provided that no such transfer may 
be made unless the amount transferred
is no
longer required for 
the purpose for which that appropriation was made.
    The State Board of Education is authorized to make 
transfers from line item appropriations within the same 
treasury fund for General State Aid, General State Aid - Hold 
Harmless, and Evidence-Based Funding, provided that no such 
transfer may be made unless the amount transferred is no longer 
required for the purpose for which that appropriation was made, 
to the line item appropriation for Transitional Assistance when 
the balance remaining in such line item appropriation is 
insufficient for the purpose for which the appropriation was 
made.
    The State Board of Education is authorized to make 
transfers between the following line item appropriations 
within the same treasury fund:  Disabled Student 
Services/Materials (Section 14-13.01 of the School Code), 
Disabled Student Transportation Reimbursement (Section 
14-13.01 of the School Code), Disabled Student Tuition - 
Private Tuition (Section 14-7.02 of the School Code), 
Extraordinary Special Education (Section 14-7.02b of the 
School Code), Reimbursement for Free Lunch/Breakfast Program, 
Summer School Payments (Section 18-4.3 of the School Code), and 
Transportation - Regular/Vocational Reimbursement (Section 
29-5 of the School Code).  Such transfers shall be made only 
when the balance remaining in one or more such line item 
appropriations is insufficient for the purpose for which the 
appropriation was made and provided that no such transfer may 
be made unless the amount transferred is no longer required for 
the purpose for which that appropriation was made. 
    The Department of Healthcare and Family Services is 
authorized to make transfers not exceeding 4% of the aggregate 
amount appropriated to it, within the same treasury fund, among 
the various line items appropriated for Medical Assistance. 
    (c) The sum of such transfers for an agency in a fiscal 
year shall not
exceed 2% of the aggregate amount appropriated 
to it within the same treasury
fund for the following objects: 
Personal Services; Extra Help; Student and
Inmate 
Compensation; State Contributions to Retirement Systems; State

Contributions to Social Security; State Contribution for 
Employee Group
Insurance; Contractual Services; Travel; 
Commodities; Printing; Equipment;
Electronic Data Processing; 
Operation of Automotive Equipment;
Telecommunications 
Services; Travel and Allowance for Committed, Paroled
and 
Discharged Prisoners; Library Books; Federal Matching Grants 
for
Student Loans; Refunds; Workers' Compensation, 
Occupational Disease, and
Tort Claims; Late Interest Penalties 
under the State Prompt Payment Act and Sections 368a and 370a 
of the Illinois Insurance Code; and, in appropriations to 
institutions of higher education,
Awards and Grants.  
Notwithstanding the above, any amounts appropriated for

payment of workers' compensation claims to an agency to which 
the authority
to evaluate, administer and pay such claims has 
been delegated by the
Department of Central Management Services 
may be transferred to any other
expenditure object where such 
amounts exceed the amount necessary for the
payment of such 
claims.
    (c-1) (Blank). Special provisions for State fiscal year 
2003. Notwithstanding any
other provision of this Section to 
the contrary, for State fiscal year 2003
only, transfers among 
line item appropriations to an agency from the same
treasury 
fund may be made provided that the sum of such transfers for an 
agency
in State fiscal year 2003 shall not exceed 3% of the 
aggregate amount
appropriated to that State agency for State 
fiscal year 2003 for the following
objects: personal services, 
except that no transfer may be approved which
reduces the 
aggregate appropriations for personal services within an 
agency;
extra help; student and inmate compensation; State

contributions to retirement systems; State contributions to 
social security;
State contributions for employee group 
insurance; contractual services; travel;
commodities; 
printing; equipment; electronic data processing; operation of

automotive equipment; telecommunications services; travel and 
allowance for
committed, paroled, and discharged prisoners; 
library books; federal matching
grants for student loans; 
refunds; workers' compensation, occupational disease,
and tort 
claims; and, in appropriations to institutions of higher 
education,
awards and grants.
    (c-2) (Blank).  Special provisions for State fiscal year 
2005.  Notwithstanding subsections (a), (a-2), and (c), for 
State fiscal year 2005 only, transfers may be made among any 
line item appropriations from the same or any other treasury 
fund for any objects or purposes, without limitation, when the 
balance remaining in one or more such line item appropriations 
is insufficient for the purpose for which the appropriation was 
made, provided that the sum of those transfers by a State 
agency shall not exceed 4% of the aggregate amount appropriated 
to that State agency for fiscal year 2005.

    (c-3) (Blank). Special provisions for State fiscal year 
2015.  Notwithstanding any other provision of this Section, for 
State fiscal year 2015, transfers among line item 
appropriations to a State agency from the same State treasury 
fund may be made for operational or lump sum expenses only, 
provided that the sum of such transfers for a State agency in 
State fiscal year 2015 shall not exceed 4% of the aggregate 
amount appropriated to that State agency for operational or 
lump sum expenses for State fiscal year 2015. For the purpose 
of this subsection, "operational or lump sum expenses" includes 
the following objects: personal services; extra help; student 
and inmate compensation; State contributions to retirement 
systems; State contributions to social security; State 
contributions for employee group insurance; contractual 
services; travel; commodities; printing; equipment; electronic 
data processing; operation of automotive equipment; 
telecommunications services; travel and allowance for 
committed, paroled, and discharged prisoners; library books; 
federal matching grants for student loans; refunds; workers' 
compensation, occupational disease, and tort claims; lump sum 
and other purposes; and lump sum operations.  For the purpose of 
this subsection (c-3), "State agency" does not include the 
Attorney General, the Secretary of State, the Comptroller, the 
Treasurer, or the legislative or judicial branches. 
    (c-4) (Blank). Special provisions for State fiscal year 
2018. Notwithstanding any other provision of this Section, for 
State fiscal year 2018, transfers among line item 
appropriations to a State agency from the same State treasury 
fund may be made for operational or lump sum expenses only, 
provided that the sum of such transfers for a State agency in 
State fiscal year 2018 shall not exceed 4% of the aggregate 
amount appropriated to that State agency for operational or 
lump sum expenses for State fiscal year 2018. For the purpose 
of this subsection (c-4), "operational or lump sum expenses" 
includes the following objects: personal services; extra help; 
student and inmate compensation; State contributions to 
retirement systems; State contributions to social security; 
State contributions for employee group insurance; contractual 
services; travel; commodities; printing; equipment; electronic 
data processing; operation of automotive equipment; 
telecommunications services; travel and allowance for 
committed, paroled, and discharged prisoners; library books; 
federal matching grants for student loans; refunds; workers' 
compensation, occupational disease, and tort claims; lump sum 
and other purposes; and lump sum operations. For the purpose of 
this subsection (c-4), "State agency" does not include the 
Attorney General, the Secretary of State, the Comptroller, the 
Treasurer, or the legislative or judicial branches.
    (c-5) Special provisions for State fiscal year 2019. 
Notwithstanding any other provision of this Section, for State 
fiscal year 2019, transfers among line item appropriations to a 
State agency from the same State treasury fund may be made for 
operational or lump sum expenses only, provided that the sum of 
such transfers for a State agency in State fiscal year 2019 
shall not exceed 4% of the aggregate amount appropriated to 
that State agency for operational or lump sum expenses for 
State fiscal year 2019. For the purpose of this subsection 
(c-5), "operational or lump sum expenses" includes the 
following objects: personal services; extra help; student and 
inmate compensation; State contributions to retirement 
systems; State contributions to social security; State 
contributions for employee group insurance; contractual 
services; travel; commodities; printing; equipment; electronic 
data processing; operation of automotive equipment; 
telecommunications services; travel and allowance for 
committed, paroled, and discharged prisoners; library books; 
federal matching grants for student loans; refunds; workers' 
compensation, occupational disease, and tort claims; lump sum 
and other purposes; and lump sum operations. For the purpose of 
this subsection (c-5), "State agency" does not include the 
Attorney General, the Secretary of State, the Comptroller, the 
Treasurer, or the legislative or judicial branches. 
    (c-6) Special provisions for State fiscal year 2020. 
Notwithstanding any other provision of this Section, for State 
fiscal year 2020, transfers among line item appropriations to a 
State agency from the same State treasury fund may be made for 
operational or lump sum expenses only, provided that the sum of 
such transfers for a State agency in State fiscal year 2020 
shall not exceed 4% of the aggregate amount appropriated to 
that State agency for operational or lump sum expenses for 
State fiscal year 2020. For the purpose of this subsection 
(c-6), "operational or lump sum expenses" includes the 
following objects: personal services; extra help; student and 
inmate compensation; State contributions to retirement 
systems; State contributions to social security; State 
contributions for employee group insurance; contractual 
services; travel; commodities; printing; equipment; electronic 
data processing; operation of automotive equipment; 
telecommunications services; travel and allowance for 
committed, paroled, and discharged prisoners; library books; 
federal matching grants for student loans; refunds; workers' 
compensation, occupational disease, and tort claims; Late 
Interest Penalties under the State Prompt Payment Act and 
Sections 368a and 370a of the Illinois Insurance Code; lump sum 
and other purposes; and lump sum operations. For the purpose of 
this subsection (c-6), "State agency" does not include the 
Attorney General, the Secretary of State, the Comptroller, the 
Treasurer, or the judicial or legislative branches. 
    (d) Transfers among appropriations made to agencies of the 
Legislative
and Judicial departments and to the 
constitutionally elected officers in the
Executive branch 
require the approval of the officer authorized in Section 10
of 
this Act to approve and certify vouchers.  Transfers among 
appropriations
made to the University of Illinois, Southern 
Illinois University, Chicago State
University, Eastern 
Illinois University, Governors State University, Illinois

State University, Northeastern Illinois University, Northern 
Illinois
University, Western Illinois University, the Illinois 
Mathematics and Science
Academy and the Board of Higher 
Education require the approval of the Board of
Higher Education 
and the Governor.  Transfers among appropriations to all other

agencies require the approval of the Governor.
    The officer responsible for approval shall certify that the

transfer is necessary to carry out the programs and purposes 
for which
the appropriations were made by the General Assembly 
and shall transmit
to the State Comptroller a certified copy of 
the approval which shall
set forth the specific amounts 
transferred so that the Comptroller may
change his records 
accordingly.  The Comptroller shall furnish the
Governor with 
information copies of all transfers approved for agencies
of 
the Legislative and Judicial departments and transfers 
approved by
the constitutionally elected officials of the 
Executive branch other
than the Governor, showing the amounts 
transferred and indicating the
dates such changes were entered 
on the Comptroller's records.
    (e) The State Board of Education, in consultation with the 
State Comptroller, may transfer line item appropriations for 
General State Aid or Evidence-Based Funding among between the 
Common School Fund and the Education Assistance Fund, and, for 
State fiscal year 2020, the Fund for the Advancement of 
Education. With the advice and consent of the Governor's Office 
of Management and Budget, the State Board of Education, in 
consultation with the State Comptroller, may transfer line item 
appropriations between the General Revenue Fund and the 
Education Assistance Fund for the following programs:
        (1)  Disabled Student Personnel Reimbursement (Section 
    14-13.01 of the School Code);
        (2)  Disabled Student Transportation Reimbursement 
    (subsection (b) of Section 14-13.01 of the School Code);
        (3)  Disabled Student Tuition - Private Tuition 
    (Section 14-7.02 of the School Code);
        (4)  Extraordinary Special Education (Section 14-7.02b 
    of the School Code);
        (5)  Reimbursement for Free Lunch/Breakfast Programs;
        (6)  Summer School Payments (Section 18-4.3 of the 
    School Code);
        (7)  Transportation - Regular/Vocational Reimbursement 
    (Section 29-5 of the School Code);
        (8)  Regular Education Reimbursement (Section 18-3 of 
    the School Code); and
        (9)  Special Education Reimbursement (Section 14-7.03 
    of the School Code). 
    (f) For State fiscal year 2020 only, the Department on 
Aging, in consultation with the State Comptroller, with the 
advice and consent of the Governor's Office of Management and 
Budget, may transfer line item appropriations for purchase of 
services covered by the Community Care Program between the 
General Revenue Fund and the Commitment to Human Services Fund.
(Source: P.A. 99-2, eff. 3-26-15; 100-23, eff. 7-6-17; 100-465, 
eff. 8-31-17; 100-587, eff. 6-4-18; 100-863, eff. 8-14-18; 
100-1064, eff. 8-24-18; revised 10-9-18.)

 



    (30 ILCS 105/25)  (from Ch. 127, par. 161)



    Sec. 25. Fiscal year limitations. 

    (a) All appropriations shall be
available for expenditure 
for the fiscal year or for a lesser period if the
Act making 
that appropriation so specifies.  A deficiency or emergency

appropriation shall be available for expenditure only through 
June 30 of
the year when the Act making that appropriation is 
enacted unless that Act
otherwise provides.

    (b) Outstanding liabilities as of June 30, payable from 
appropriations
which have otherwise expired, may be paid out of 
the expiring
appropriations during the 2-month period ending at 
the
close of business on August 31.  Any service involving

professional or artistic skills or any personal services by an 
employee whose
compensation is subject to income tax 
withholding must be performed as of June
30 of the fiscal year 
in order to be considered an "outstanding liability as of
June 
30" that is thereby eligible for payment out of the expiring

appropriation.

    (b-1) However, payment of tuition reimbursement claims 
under Section 14-7.03 or
18-3 of the School Code may be made by 
the State Board of Education from its
appropriations for those 
respective purposes for any fiscal year, even though
the claims 
reimbursed by the payment may be claims attributable to a prior

fiscal year, and payments may be made at the direction of the 
State
Superintendent of Education from the fund from which the 
appropriation is made
without regard to any fiscal year 
limitations, except as required by subsection (j) of this 
Section.  Beginning on June 30, 2021, payment of tuition 
reimbursement claims under Section 14-7.03 or 18-3 of the 
School Code as of June 30, payable from appropriations that 
have otherwise expired, may be paid out of the expiring 
appropriation during the 4-month period ending at the close of 
business on October 31.

    (b-2) (Blank). All outstanding liabilities as of June 30, 
2010, payable from appropriations that would otherwise expire 
at the conclusion of the lapse period for fiscal year 2010, and 
interest penalties payable on those liabilities under the State 
Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2010, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than August 31, 2010.
    (b-2.5) (Blank). All outstanding liabilities as of June 30, 
2011, payable from appropriations that would otherwise expire 
at the conclusion of the lapse period for fiscal year 2011, and 
interest penalties payable on those liabilities under the State 
Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2011, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than August 31, 2011. 
    (b-2.6) (Blank). All outstanding liabilities as of June 30, 
2012, payable from appropriations that would otherwise expire 
at the conclusion of the lapse period for fiscal year 2012, and 
interest penalties payable on those liabilities under the State 
Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2012, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than August 31, 2012. 
    (b-2.6a) (Blank). All outstanding liabilities as of June 
30, 2017, payable from appropriations that would otherwise 
expire at the conclusion of the lapse period for fiscal year 
2017, and interest penalties payable on those liabilities under 
the State Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2017, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than September 30, 2017. 
    (b-2.6b) (Blank). All outstanding liabilities as of June 
30, 2018, payable from appropriations that would otherwise 
expire at the conclusion of the lapse period for fiscal year 
2018, and interest penalties payable on those liabilities under 
the State Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2018, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than October 31, 2018. 
    (b-2.6c) All outstanding liabilities as of June 30, 2019, 
payable from appropriations that would otherwise expire at the 
conclusion of the lapse period for fiscal year 2019, and 
interest penalties payable on those liabilities under the State 
Prompt Payment Act, may be paid out of the expiring 
appropriations until December 31, 2019, without regard to the 
fiscal year in which the payment is made, as long as vouchers 
for the liabilities are received by the Comptroller no later 
than October 31, 2019. 
    (b-2.7) For fiscal years 2012, 2013, and 2014, 2018, 2019, 
and 2020, interest penalties payable under the State Prompt 
Payment Act associated with a voucher for which payment is 
issued after June 30 may be paid out of the next fiscal year's 
appropriation. The future year appropriation must be for the 
same purpose and from the same fund as the original payment. An 
interest penalty voucher submitted against a future year 
appropriation must be submitted within 60 days after the 
issuance of the associated voucher, except that, for fiscal 
year 2018 only, an interest penalty voucher submitted against a 
future year appropriation must be submitted within 60 days of 
the effective date of this amendatory Act of the 101st General 
Assembly. The and the Comptroller must issue the interest 
payment within 60 days after acceptance of the interest 
voucher. 
    (b-3) Medical payments may be made by the Department of 
Veterans' Affairs from
its
appropriations for those purposes 
for any fiscal year, without regard to the
fact that the 
medical services being compensated for by such payment may have

been rendered in a prior fiscal year, except as required by 
subsection (j) of this Section.  Beginning on June 30, 2021, 
medical payments payable from appropriations that have 
otherwise expired may be paid out of the expiring appropriation 
during the 4-month period ending at the close of business on 
October 31.

    (b-4) Medical payments and child care
payments may be made 
by the Department of
Human Services (as successor to the 
Department of Public Aid) from
appropriations for those 
purposes for any fiscal year,
without regard to the fact that 
the medical or child care services being
compensated for by 
such payment may have been rendered in a prior fiscal
year; and 
payments may be made at the direction of the Department of

Healthcare and Family Services (or successor agency) from the 
Health Insurance Reserve Fund without regard to any fiscal
year 
limitations, except as required by subsection (j) of this 
Section.  Beginning on June 30, 2021, medical and child care 
payments made by the Department of Human Services  and payments 
made at the discretion of the Department of Healthcare and 
Family Services (or successor agency) from the Health Insurance 
Reserve Fund and payable from appropriations that have 
otherwise expired may be paid out of the expiring appropriation 
during the 4-month period ending at the close of business on 
October 31.

    (b-5) Medical payments may be made by the Department of 
Human Services from its appropriations relating to substance 
abuse treatment services for any fiscal year, without regard to 
the fact that the medical services being compensated for by 
such payment may have been rendered in a prior fiscal year, 
provided the payments are made on a fee-for-service basis 
consistent with requirements established for Medicaid 
reimbursement by the Department of Healthcare and Family 
Services, except as required by subsection (j) of this Section. 
Beginning on June 30, 2021, medical payments made by the 
Department of Human Services relating to substance abuse 
treatment services payable from appropriations that have 
otherwise expired may be paid out of the expiring appropriation 
during the 4-month period ending at the close of business on 
October 31.
    (b-6) Additionally, payments may be made by the Department 
of Human Services from
its appropriations, or any other State 
agency from its appropriations with
the approval of the 
Department of Human Services, from the Immigration Reform
and 
Control Fund for purposes authorized pursuant to the 
Immigration Reform
and Control Act of 1986, without regard to 
any fiscal year limitations, except as required by subsection 
(j) of this Section.  Beginning on June 30, 2021, payments made 
by the Department of Human Services from the Immigration Reform 
and Control Fund for purposes authorized pursuant to the 
Immigration Reform and Control Act of 1986 payable from 
appropriations that have otherwise expired may be paid out of 
the expiring appropriation during the 4-month period ending at 
the close of business on October 31.




    (b-7) Payments may be made in accordance with a plan 
authorized by paragraph (11) or (12) of Section 405-105 of the 
Department of Central Management Services Law from 
appropriations for those payments without regard to fiscal year 
limitations. 
    (b-8) Reimbursements to eligible airport sponsors for the 
construction or upgrading of Automated Weather Observation 
Systems may be made by the Department of Transportation from 
appropriations for those purposes for any fiscal year, without 
regard to the fact that the qualification or obligation may 
have occurred in a prior fiscal year, provided that at the time 
the expenditure was made the project had been approved by the 
Department of Transportation prior to June 1, 2012 and, as a 
result of recent changes in federal funding formulas, can no 
longer receive federal reimbursement. 
    (b-9) (Blank). Medical payments not exceeding $150,000,000 
may be made by the Department on Aging from its appropriations 
relating to the Community Care Program for fiscal year 2014, 
without regard to the fact that the medical services being 
compensated for by such payment may have been rendered in a 
prior fiscal year, provided the payments are made on a 
fee-for-service basis consistent with requirements established 
for Medicaid reimbursement by the Department of Healthcare and 
Family Services, except as required by subsection (j) of this 
Section. 
    (c) Further, payments may be made by the Department of 
Public Health and the
Department of Human Services (acting as 
successor to the Department of Public
Health under the 
Department of Human Services Act)
from their respective 
appropriations for grants for medical care to or on
behalf of 
premature and high-mortality risk infants and their mothers and

for grants for supplemental food supplies provided under the 
United States
Department of Agriculture Women, Infants and 
Children Nutrition Program,
for any fiscal year without regard 
to the fact that the services being
compensated for by such 
payment may have been rendered in a prior fiscal year, except 
as required by subsection (j) of this Section.  Beginning on 
June 30, 2021, payments made by the Department of Public Health 
and the Department of Human Services from their respective 
appropriations for grants for medical care to or on behalf of 
premature and high-mortality risk infants and their mothers and 
for grants for supplemental food supplies provided under the 
United States Department of Agriculture Women, Infants and 
Children Nutrition Program payable from appropriations that 
have otherwise expired may be paid out of the expiring 
appropriations during the 4-month period ending at the close of 
business on October 31.

    (d) The Department of Public Health and the Department of 
Human Services
(acting as successor to the Department of Public 
Health under the Department of
Human Services Act) shall each 
annually submit to the State Comptroller, Senate
President, 
Senate
Minority Leader, Speaker of the House, House Minority 
Leader, and the
respective Chairmen and Minority Spokesmen of 
the
Appropriations Committees of the Senate and the House, on 
or before
December 31, a report of fiscal year funds used to 
pay for services
provided in any prior fiscal year.  This report 
shall document by program or
service category those 
expenditures from the most recently completed fiscal
year used 
to pay for services provided in prior fiscal years.

    (e) The Department of Healthcare and Family Services, the 
Department of Human Services
(acting as successor to the 
Department of Public Aid), and the Department of Human Services 
making fee-for-service payments relating to substance abuse 
treatment services provided during a previous fiscal year shall 
each annually
submit to the State
Comptroller, Senate 
President, Senate Minority Leader, Speaker of the House,
House 
Minority Leader, the respective Chairmen and Minority 
Spokesmen of the
Appropriations Committees of the Senate and 
the House, on or before November
30, a report that shall 
document by program or service category those
expenditures from 
the most recently completed fiscal year used to pay for (i)

services provided in prior fiscal years and (ii) services for 
which claims were
received in prior fiscal years.

    (f) The Department of Human Services (as successor to the 
Department of
Public Aid) shall annually submit to the State

Comptroller, Senate President, Senate Minority Leader, Speaker 
of the House,
House Minority Leader, and the respective 
Chairmen and Minority Spokesmen of
the Appropriations 
Committees of the Senate and the House, on or before
December 
31, a report
of fiscal year funds used to pay for services 
(other than medical care)
provided in any prior fiscal year.  
This report shall document by program or
service category those 
expenditures from the most recently completed fiscal
year used 
to pay for services provided in prior fiscal years.

    (g) In addition, each annual report required to be 
submitted by the
Department of Healthcare and Family Services 
under subsection (e) shall include the following
information 
with respect to the State's Medicaid program:

        (1) Explanations of the exact causes of the variance 
    between the previous
year's estimated and actual 
    liabilities.

        (2) Factors affecting the Department of Healthcare and 
    Family Services' liabilities,
including but not limited to 
    numbers of aid recipients, levels of medical
service 
    utilization by aid recipients, and inflation in the cost of 
    medical
services.

        (3) The results of the Department's efforts to combat 
    fraud and abuse.

    (h) As provided in Section 4 of the General Assembly 
Compensation Act,
any utility bill for service provided to a 
General Assembly
member's district office for a period 
including portions of 2 consecutive
fiscal years may be paid 
from funds appropriated for such expenditure in
either fiscal 
year.

    (i) An agency which administers a fund classified by the 
Comptroller as an
internal service fund may issue rules for:

        (1) billing user agencies in advance for payments or 
    authorized inter-fund transfers
based on estimated charges 
    for goods or services;

        (2) issuing credits, refunding through inter-fund 
    transfers, or reducing future inter-fund transfers
during

    the subsequent fiscal year for all user agency payments or 
    authorized inter-fund transfers received during the
prior 
    fiscal year which were in excess of the final amounts owed 
    by the user
agency for that period; and

        (3) issuing catch-up billings to user agencies
during 
    the subsequent fiscal year for amounts remaining due when 
    payments or authorized inter-fund transfers
received from 
    the user agency during the prior fiscal year were less than 
    the
total amount owed for that period.

User agencies are authorized to reimburse internal service 
funds for catch-up
billings by vouchers drawn against their 
respective appropriations for the
fiscal year in which the 
catch-up billing was issued or by increasing an authorized 
inter-fund transfer during the current fiscal year. For the 
purposes of this Act, "inter-fund transfers" means transfers 
without the use of the voucher-warrant process, as authorized 
by Section 9.01 of the State Comptroller Act.

    (i-1) Beginning on July 1, 2021, all outstanding 
liabilities, not payable during the 4-month lapse period as 
described in subsections (b-1), (b-3), (b-4), (b-5), (b-6), and 
(c) of this Section, that are made from appropriations for that 
purpose for any fiscal year, without regard to the fact that 
the services being compensated for by those payments may have 
been rendered in a prior fiscal year, are limited to only those 
claims that have been incurred but for which a proper bill or 
invoice as defined by the State Prompt Payment Act has not been 
received by September 30th following the end of the fiscal year 
in which the service was rendered. 
    (j) Notwithstanding any other provision of this Act, the 
aggregate amount of payments to be made without regard for 
fiscal year limitations as contained in subsections (b-1), 
(b-3), (b-4), (b-5), (b-6), and (c) of this Section, and 
determined by using Generally Accepted Accounting Principles, 
shall not exceed the following amounts: 
        (1) $6,000,000,000 for outstanding liabilities related 
    to fiscal year 2012; 
        (2) $5,300,000,000 for outstanding liabilities related 
    to fiscal year 2013; 
        (3) $4,600,000,000 for outstanding liabilities related 
    to fiscal year 2014; 
        (4) $4,000,000,000 for outstanding liabilities related 
    to fiscal year 2015; 
        (5) $3,300,000,000 for outstanding liabilities related 
    to fiscal year 2016; 
        (6) $2,600,000,000 for outstanding liabilities related 
    to fiscal year 2017; 
        (7) $2,000,000,000 for outstanding liabilities related 
    to fiscal year 2018; 
        (8) $1,300,000,000 for outstanding liabilities related 
    to fiscal year 2019; 
        (9) $600,000,000 for outstanding liabilities related 
    to fiscal year 2020; and 
        (10) $0 for outstanding liabilities related to fiscal 
    year 2021 and fiscal years thereafter. 
    (k)  Department of Healthcare and Family Services Medical 
Assistance Payments. 
        (1) Definition of Medical Assistance. 
            For purposes of this subsection, the term "Medical 
        Assistance" shall include, but not necessarily be 
        limited to, medical programs and services authorized 
        under Titles XIX and XXI of the Social Security Act, 
        the Illinois Public Aid Code, the Children's Health 
        Insurance Program Act, the Covering ALL KIDS Health 
        Insurance Act, the Long Term Acute Care Hospital 
        Quality Improvement Transfer Program Act, and medical 
        care to or on behalf of persons suffering from chronic 
        renal disease, persons suffering from hemophilia, and 
        victims of sexual assault. 
        (2)  Limitations on Medical Assistance payments that 
    may be paid from future fiscal year appropriations. 
            (A) The maximum amounts of annual unpaid Medical 
        Assistance bills received and recorded by the 
        Department of Healthcare and Family Services on or 
        before June 30th of a particular fiscal year 
        attributable in aggregate to the General Revenue Fund, 
        Healthcare Provider Relief Fund, Tobacco Settlement 
        Recovery Fund, Long-Term Care Provider Fund, and the 
        Drug Rebate Fund that may be paid in total by the 
        Department from future fiscal year Medical Assistance 
        appropriations to those funds are:
$700,000,000 for 
        fiscal year 2013 and $100,000,000 for fiscal year 2014 
        and each fiscal year thereafter. 
            (B) Bills for Medical Assistance services rendered 
        in a particular fiscal year, but received and recorded 
        by the Department of Healthcare and Family Services 
        after June 30th of that fiscal year, may be paid from 
        either appropriations for that fiscal year or future 
        fiscal year appropriations for Medical Assistance.  
        Such payments shall not be subject to the requirements 
        of subparagraph (A). 
            (C) Medical Assistance bills received by the 
        Department of Healthcare and Family Services in a 
        particular fiscal year, but subject to payment amount 
        adjustments in a future fiscal year may be paid from a 
        future fiscal year's appropriation for Medical 
        Assistance.  Such payments shall not be subject to the 
        requirements of subparagraph (A). 
            (D) Medical Assistance payments made by the 
        Department of Healthcare and Family Services from 
        funds other than those specifically referenced in 
        subparagraph (A) may be made from appropriations for 
        those purposes for any fiscal year without regard to 
        the fact that the Medical Assistance services being 
        compensated for by such payment may have been rendered 
        in a prior fiscal year.  Such payments shall not be 
        subject to the requirements of subparagraph (A). 
        (3) Extended lapse period for Department of Healthcare 
    and Family Services Medical Assistance payments. 
    Notwithstanding any other State law to the contrary, 
    outstanding Department of Healthcare and Family Services 
    Medical Assistance liabilities, as of June 30th, payable 
    from appropriations which have otherwise expired, may be 
    paid out of the expiring appropriations during the 6-month 
    period ending at the close of business on December 31st. 
    (l) The changes to this Section made by Public Act 97-691 
shall be effective for payment of Medical Assistance bills 
incurred in fiscal year 2013 and future fiscal years. The 
changes to this Section made by Public Act 97-691 shall not be 
applied to Medical Assistance bills incurred in fiscal year 
2012 or prior fiscal years. 
    (m) The Comptroller must issue payments against 
outstanding liabilities that were received prior to the lapse 
period deadlines set forth in this Section as soon thereafter 
as practical, but no payment may be issued after the 4 months 
following the lapse period deadline without the signed 
authorization of the Comptroller and the Governor. 
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

 
    Section 5-40. The Gifts and Grants to Government Act is 
amended by adding Section 4 as follows:
 
    (30 ILCS 110/4 new)
    Sec. 4. Governor's Grant Fund; additional purposes. In 
addition to any other deposits authorized by law, the 
Governor's Grant Fund may accept funds from any source, public 
or private, to be used for the purposes of such funds including 
administrative costs of the Governor's Office.
 
    Section 5-45. The State Revenue Sharing Act is amended  by 
changing Section 12 as follows:
 



    (30 ILCS 115/12)  (from Ch. 85, par. 616)



    Sec. 12. Personal Property Tax Replacement Fund. There is 
hereby
created the Personal Property Tax Replacement Fund, a 
special fund in
the State Treasury into which shall be paid all 
revenue realized:

        (a) all amounts realized from the additional personal 
    property tax
replacement income tax imposed by subsections 
    (c) and (d) of Section 201 of the
Illinois Income Tax Act, 
    except for those amounts deposited into the Income Tax

    Refund Fund pursuant to subsection (c) of Section 901 of 
    the Illinois Income
Tax Act; and

        (b) all amounts realized from the additional personal 
    property replacement
invested capital taxes imposed by 
    Section 2a.1 of the Messages Tax
Act, Section 2a.1 of the 
    Gas Revenue Tax Act,  Section 2a.1 of the Public
Utilities 
    Revenue Act, and Section 3 of the Water Company Invested 
    Capital
Tax Act, and amounts payable to the Department of 
    Revenue under the
Telecommunications Infrastructure 
    Maintenance Fee Act.

    As soon as may be after the end of each month, the 
Department of Revenue
shall certify to the Treasurer and the 
Comptroller the amount of all refunds
paid out of the General 
Revenue Fund through the preceding month on account
of 
overpayment of liability on taxes paid into the Personal 
Property Tax
Replacement Fund. Upon receipt of such 
certification, the Treasurer and
the Comptroller shall 
transfer the amount so certified from the Personal
Property Tax 
Replacement Fund into the General Revenue Fund.

    The payments of revenue into the Personal Property Tax 
Replacement Fund
shall be used exclusively for distribution to 
taxing districts, regional offices and officials, and local 
officials as provided
in this Section and in the School Code, 
payment of the ordinary and contingent expenses of the Property 
Tax Appeal Board, payment of the expenses of the Department of 
Revenue incurred
in administering the collection and 
distribution of monies paid into the
Personal Property Tax 
Replacement Fund and transfers due to refunds to
taxpayers for 
overpayment of liability for taxes paid into the Personal

Property Tax Replacement Fund.

    In addition, moneys in the Personal Property Tax

Replacement Fund may be used to pay any of the following: (i) 
salary, stipends, and additional compensation as provided by 
law for chief election clerks, county clerks, and county 
recorders; (ii) costs associated with regional offices of 
education and educational service centers; (iii) 
reimbursements payable by the State Board of Elections under 
Section 4-25, 5-35, 6-71, 13-10, 13-10a, or 13-11 of the 
Election Code; (iv) expenses of the Illinois Educational Labor 
Relations Board; and (v) salary, personal services, and 
additional compensation as provided by law for court reporters 
under the Court Reporters Act. 
    As soon as may be after the effective date of this 
amendatory Act of 1980,
the Department of Revenue shall certify 
to the Treasurer the amount of net
replacement revenue paid 
into the General Revenue Fund prior to that effective
date from 
the additional tax imposed by Section 2a.1 of the Messages Tax

Act; Section 2a.1 of the Gas Revenue Tax Act; Section 2a.1 of 
the Public
Utilities Revenue Act; Section 3 of the Water 
Company Invested Capital Tax Act;
amounts collected by the 
Department of Revenue under the Telecommunications 
Infrastructure Maintenance Fee Act; and the
additional 
personal
property tax replacement income tax imposed by
the 
Illinois Income Tax Act, as amended by Public
Act 81-1st 
Special Session-1. Net replacement revenue shall be defined as

the total amount paid into and remaining in the General Revenue 
Fund as a
result of those Acts minus the amount outstanding and 
obligated from the
General Revenue Fund in state vouchers or 
warrants prior to the effective
date of this amendatory Act of 
1980 as refunds to taxpayers for overpayment
of liability under 
those Acts.

    All interest earned by monies accumulated in the Personal 
Property
Tax Replacement Fund shall be deposited in such Fund. 
All amounts allocated
pursuant to this Section are appropriated 
on a continuing basis.

    Prior to December 31, 1980, as soon as may be after the end 
of each quarter
beginning with the quarter ending December 31, 
1979, and on and after
December 31, 1980, as soon as may be 
after January 1, March 1, April 1, May
1, July 1, August 1, 
October 1 and December 1 of each year, the Department
of 
Revenue shall allocate to each taxing district as defined in 
Section 1-150
of the Property Tax Code, in accordance with
the 
provisions of paragraph (2) of this Section the portion of the 
funds held
in the Personal Property Tax Replacement Fund which 
is required to be
distributed, as provided in paragraph (1), 
for each quarter.  Provided,
however, under no circumstances 
shall any taxing district during each of the
first two years of 
distribution of the taxes imposed by this amendatory Act of

1979 be entitled to an annual allocation which is less than the 
funds such
taxing district collected from the 1978 personal 
property tax. Provided further
that under no circumstances 
shall any taxing district during the third year of
distribution 
of the taxes imposed by this amendatory Act of 1979 receive 
less
than 60% of the funds such taxing district collected from 
the 1978 personal
property tax. In the event that the total of 
the allocations made as above
provided for all taxing 
districts, during either of such 3 years, exceeds the
amount 
available for distribution the allocation of each taxing 
district shall
be proportionately reduced. Except as provided 
in Section 13 of this Act, the
Department shall then certify, 
pursuant to appropriation, such allocations to
the State 
Comptroller who shall pay over to the several taxing districts 
the
respective amounts allocated to them.

    Any township which receives an allocation based in whole or 
in part upon
personal property taxes which it levied pursuant 
to Section 6-507 or 6-512
of the Illinois Highway Code and 
which was previously
required to be paid
over to a municipality 
shall immediately pay over to that municipality a
proportionate 
share of the personal property replacement funds which such

township receives.

    Any municipality or township, other than a municipality 
with a population
in excess of 500,000, which receives an 
allocation based in whole or in
part on personal property taxes 
which it levied pursuant to Sections 3-1,
3-4 and 3-6 of the 
Illinois Local Library Act and which was
previously
required to 
be paid over to a public library shall immediately pay over
to 
that library a proportionate share of the personal property tax 
replacement
funds which such municipality or township 
receives; provided that if such
a public library has converted 
to a library organized under The Illinois
Public Library 
District Act, regardless of whether such conversion has

occurred on, after or before January 1, 1988, such 
proportionate share
shall be immediately paid over to the 
library district which maintains and
operates the library. 
However, any library that has converted prior to January
1, 
1988, and which hitherto has not received the personal property 
tax
replacement funds, shall receive such funds commencing on 
January 1, 1988.

    Any township which receives an allocation based in whole or 
in part on
personal property taxes which it levied pursuant to 
Section 1c of the Public
Graveyards Act and which taxes were 
previously required to be paid
over to or used for such public 
cemetery or cemeteries shall immediately
pay over to or use for 
such public cemetery or cemeteries a proportionate
share of the 
personal property tax replacement funds which the township

receives.

    Any taxing district which receives an allocation based in 
whole or in
part upon personal property taxes which it levied 
for another
governmental body or school district in Cook County 
in 1976 or for
another governmental body or school district in 
the remainder of the
State in 1977 shall immediately pay over 
to that governmental body or
school district the amount of 
personal property replacement funds which
such governmental 
body or school district would receive directly under
the 
provisions of paragraph (2) of this Section, had it levied its 
own
taxes.

        (1) The portion of the Personal Property Tax 
    Replacement Fund required to
be
distributed as of the time 
    allocation is required to be made shall be the
amount 
    available in such Fund as of the time allocation is 
    required to be made.

        The amount available for distribution shall be the 
    total amount in the
fund at such time minus the necessary 
    administrative and other authorized expenses as limited
by 
    the appropriation and the amount determined by:  (a) $2.8 
    million for
fiscal year 1981; (b) for fiscal year 1982, 
    .54% of the funds distributed
from the fund during the 
    preceding fiscal year; (c) for fiscal year 1983
through 
    fiscal year 1988, .54% of the funds distributed from the 
    fund during
the preceding fiscal year less .02% of such 
    fund for fiscal year 1983 and
less .02% of such funds for 
    each fiscal year thereafter; (d) for fiscal
year 1989 
    through fiscal year 2011 no more than 105% of the actual 
    administrative expenses
of the prior fiscal year; (e) for 
    fiscal year 2012 and beyond, a sufficient amount to pay (i) 
    stipends, additional compensation, salary reimbursements, 
    and other amounts directed to be paid out of this Fund for 
    local officials as authorized or required by statute and 
    (ii) no more than 105% of the actual administrative 
    expenses of the prior fiscal year, including payment of the 
    ordinary and contingent expenses of the Property Tax Appeal 
    Board and payment of the expenses of the Department of 
    Revenue incurred in administering the collection and 
    distribution of moneys paid into the Fund; (f) for fiscal 
    years 2012 and 2013 only, a sufficient amount to pay 
    stipends, additional compensation, salary reimbursements, 
    and other amounts directed to be paid out of this Fund for 
    regional offices and officials as authorized or required by 
    statute; or (g) for fiscal years 2018 through 2020 and 2019 
    only, a sufficient amount to pay amounts directed to be 
    paid out of this Fund for public community college base 
    operating grants and local health protection grants to 
    certified local health departments as authorized or 
    required by appropriation or statute. Such portion of the 
    fund shall be determined after
the transfer into the 
    General Revenue Fund due to refunds, if any, paid
from the 
    General Revenue Fund during the preceding quarter. If at 
    any time,
for any reason, there is insufficient amount in 
    the Personal Property
Tax Replacement Fund for payments for 
    regional offices and officials or local officials or 
    payment of costs of administration or for transfers
due to 
    refunds at the end of any particular month, the amount of 
    such
insufficiency shall be carried over for the purposes 
    of payments for regional offices and officials, local 
    officials, transfers into the
General Revenue Fund, and 
    costs of administration to the
following month or months.  
    Net replacement revenue held, and defined above,
shall be 
    transferred by the Treasurer and Comptroller to the 
    Personal Property
Tax Replacement Fund within 10 days of 
    such certification.

        (2) Each quarterly allocation shall first be 
    apportioned in the
following manner: 51.65% for taxing 
    districts in Cook County and 48.35%
for taxing districts in 
    the remainder of the State.

    The Personal Property Replacement Ratio of each taxing 
district
outside Cook County shall be the ratio which the Tax 
Base of that taxing
district bears to the Downstate Tax Base.  
The Tax Base of each taxing
district outside of Cook County is 
the personal property tax collections
for that taxing district 
for the 1977 tax year.  The Downstate Tax Base
is the personal 
property tax collections for all taxing districts in the
State 
outside of Cook County for the 1977 tax year. The Department of

Revenue shall have authority to review for accuracy and 
completeness the
personal property tax collections for each 
taxing district outside Cook
County for the 1977 tax year.

    The Personal Property Replacement Ratio of each Cook County 
taxing
district shall be the ratio which the Tax Base of that 
taxing district
bears to the Cook County Tax Base.  The Tax Base 
of each Cook County
taxing district is the personal property 
tax collections for that taxing
district for the 1976 tax year.  
The Cook County Tax Base is the
personal property tax 
collections for all taxing districts in Cook
County for the 
1976 tax year. The Department of Revenue shall have
authority 
to review for accuracy and completeness the personal property 
tax
collections for each taxing district within Cook County for 
the 1976 tax year.

    For all purposes of this Section 12, amounts paid to a 
taxing district
for such tax years as may be applicable by a 
foreign corporation under the
provisions of Section 7-202 of 
the Public Utilities Act, as amended,
shall be deemed to be 
personal property taxes collected by such taxing district
for 
such tax years as may be applicable. The Director shall 
determine from the
Illinois Commerce Commission, for any tax 
year as may be applicable, the
amounts so paid by any such 
foreign corporation to any and all taxing
districts. The 
Illinois Commerce Commission shall furnish such information to

the Director. For all purposes of this Section 12, the Director 
shall deem such
amounts to be collected personal property taxes 
of each such taxing district
for the applicable tax year or 
years.

    Taxing districts located both in Cook County and in one or 
more other
counties shall receive both a Cook County allocation 
and a Downstate
allocation determined in the same way as all 
other taxing districts.

    If any taxing district in existence on July 1, 1979 ceases 
to exist,
or discontinues its operations, its Tax Base shall 
thereafter be deemed
to be zero.  If the powers, duties and 
obligations of the discontinued
taxing district are assumed by 
another taxing district, the Tax Base of
the discontinued 
taxing district shall be added to the Tax Base of the
taxing 
district assuming such powers, duties and obligations.

    If two or more taxing districts in existence on July 1, 
1979, or a
successor or successors thereto shall consolidate 
into one taxing
district, the Tax Base of such consolidated 
taxing district shall be the
sum of the Tax Bases of each of 
the taxing districts which have consolidated.

    If a single taxing district in existence on July 1, 1979, 
or a
successor or successors thereto shall be divided into two 
or more
separate taxing districts, the tax base of the taxing 
district so
divided shall be allocated to each of the resulting 
taxing districts in
proportion to the then current equalized 
assessed value of each resulting
taxing district.

    If a portion of the territory of a taxing district is 
disconnected
and annexed to another taxing district of the same 
type, the Tax Base of
the taxing district from which 
disconnection was made shall be reduced
in proportion to the 
then current equalized assessed value of the disconnected

territory as compared with the then current equalized assessed 
value within the
entire territory of the taxing district prior 
to disconnection, and the
amount of such reduction shall be 
added to the Tax Base of the taxing
district to which 
annexation is made.

    If a community college district is created after July 1, 
1979,
beginning on the effective date of this amendatory Act of 
1995, its Tax Base
shall be 3.5% of the sum of the personal 
property tax collected for the
1977 tax year within the 
territorial jurisdiction of the district.

    The amounts allocated and paid to taxing districts pursuant 
to
the provisions of this amendatory Act of 1979 shall be 
deemed to be
substitute revenues for the revenues derived from 
taxes imposed on
personal property pursuant to the provisions 
of the "Revenue Act of
1939" or "An Act for the assessment and 
taxation of private car line
companies", approved July 22, 
1943, as amended, or Section 414 of the
Illinois Insurance 
Code, prior to the abolition of such taxes and shall
be used 
for the same purposes as the revenues derived from ad valorem

taxes on real estate.

    Monies received by any taxing districts from the Personal 
Property
Tax Replacement Fund shall be first applied toward 
payment of the proportionate
amount of debt service which was 
previously levied and collected from
extensions against 
personal property on bonds outstanding as of December 31,
1978 
and next applied toward payment of the proportionate share of 
the pension
or retirement obligations of the taxing district 
which were previously levied
and collected from extensions 
against personal property. For each such
outstanding bond 
issue, the County Clerk shall determine the percentage of the

debt service which was collected from extensions against real 
estate in the
taxing district for 1978 taxes payable in 1979, 
as related to the total amount
of such levies and collections 
from extensions against both real and personal
property.  For 
1979 and subsequent years' taxes, the County Clerk shall levy

and extend taxes against the real estate of each taxing 
district which will
yield the said percentage or percentages of 
the debt service on such
outstanding bonds. The balance of the 
amount necessary to fully pay such debt
service shall 
constitute a first and prior lien upon the monies
received by 
each such taxing district through the Personal Property Tax

Replacement Fund and shall be first applied or set aside for 
such purpose.
In counties having fewer than 3,000,000 
inhabitants, the amendments to
this paragraph as made by this 
amendatory Act of  1980  shall  be  first
applicable to  1980  taxes 
to be collected in 1981.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

 
    Section 5-50. The Illinois Coal Technology Development 
Assistance Act is amended  by changing Section 3 as follows:
 



    (30 ILCS 730/3)  (from Ch. 96 1/2, par. 8203)



    Sec. 3. Transfers to Coal Technology Development 
Assistance Fund.  
    (a) As soon
as may be practicable after the first day of 
each month, the Department of
Revenue shall certify to the 
Treasurer an amount equal to 1/64 of the revenue
realized from 
the tax imposed by the Electricity Excise Tax Law, Section 2
of 
the Public Utilities Revenue Act,
Section 2 of the Messages Tax 
Act, and Section 2 of the Gas Revenue Tax Act,
during the 
preceding month.  Upon receipt of the certification, the 
Treasurer
shall transfer the amount shown on such certification 
from the General Revenue
Fund to the Coal Technology 
Development Assistance Fund, which is hereby
created as a 
special fund in the State treasury,  except that no transfer 
shall
be made in any month in which the Fund has reached the 
following balance:

        (1) (Blank). $7,000,000 during fiscal year 1994.

        (2) (Blank). $8,500,000 during fiscal year 1995.

        (3) (Blank). $10,000,000 during fiscal years 1996 and 
    1997.

        (4) (Blank). During fiscal year 1998 through fiscal 
    year 2004, an amount
equal to the sum of $10,000,000 plus 
    additional moneys
deposited into the Coal Technology 
    Development Assistance Fund from the
Renewable Energy 
    Resources and Coal Technology Development Assistance 
    Charge
under Section 6.5 of the Renewable Energy, Energy 
    Efficiency, and Coal
Resources Development Law of 1997.
        (5) (Blank). During fiscal year 2005, an amount equal 
    to the sum of $7,000,000 plus additional moneys
deposited 
    into the Coal Technology Development Assistance Fund from 
    the
Renewable Energy Resources and Coal Technology 
    Development Assistance Charge
under Section 6.5 of the 
    Renewable Energy, Energy Efficiency, and Coal
Resources 
    Development Law of 1997.
        (6) Expect as otherwise provided in subsection (b), 
    during During fiscal year 2006 and each fiscal year 
    thereafter, an amount equal to the sum of $10,000,000 plus 
    additional moneys
deposited into the Coal Technology 
    Development Assistance Fund from the
Renewable Energy 
    Resources and Coal Technology Development Assistance 
    Charge
under Section 6.5 of the Renewable Energy, Energy 
    Efficiency, and Coal
Resources Development Law of 1997.


    (b) During fiscal years year 2019 and 2020 only, the 
Treasurer shall make no transfers from the General Revenue Fund 
to the Coal Technology Development Assistance Fund. 
(Source: P.A. 99-78, eff. 7-20-15; 100-587, eff. 6-4-18.)

 
    Section 5-55. The Downstate Public Transportation Act is 
amended  by changing Section 2-3 as follows:
 
 


    (30 ILCS 740/2-3)  (from Ch. 111 2/3, par. 663)


  
    Sec. 2-3. (a) As soon as possible after the first day of 
each month,
beginning July 1, 1984, upon certification of the 
Department of Revenue,
the Comptroller shall order 
transferred, and the Treasurer shall
transfer, from the General 
Revenue Fund to a special fund in the State
Treasury which is 
hereby created, to be known as the "Downstate  Public

Transportation Fund", an amount equal to 2/32 (beginning July 
1, 2005, 3/32) of the net revenue
realized from the Retailers' 
Occupation Tax Act, the Service Occupation Tax Act,
the Use Tax 
Act, and the Service Use Tax
Act from persons incurring 
municipal or
county retailers' or service occupation tax 
liability for the benefit of
any municipality or county located 
wholly within the boundaries of each
participant, other than 
any Metro-East Transit District participant
certified pursuant 
to subsection (c) of this Section during the
preceding month, 
except that the Department shall pay into the Downstate
Public 
Transportation Fund 2/32 (beginning July 1, 2005, 3/32) of 80% 
of the net revenue realized under
the State tax Acts named 
above within any municipality or county located
wholly within 
the boundaries of each participant, other than any Metro-East

participant, for tax periods beginning on or after January 1, 
1990.
Net revenue realized for a month shall be the revenue

collected by the State pursuant to such Acts during the 
previous month
from persons incurring municipal or county 
retailers' or service
occupation tax liability for the benefit 
of any municipality or county
located wholly within the 
boundaries of a participant, less the amount
paid out during 
that same month as refunds or credit memoranda to
taxpayers for 
overpayment of liability under such Acts for the benefit
of any 
municipality or county located wholly within the boundaries of 
a
participant.
    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this subsection (a) to be 
transferred by the Treasurer into the Downstate Public 
Transportation Fund from the General Revenue Fund shall be 
directly deposited into the Downstate Public Transportation 
Fund as the revenues are realized from the taxes indicated. 

    (b) As soon as possible after the first day of each month, 
beginning
July 1, 1989, upon certification of the Department of 
Revenue, the
Comptroller shall order transferred, and the 
Treasurer shall transfer, from
the General Revenue Fund to a 
special fund in the State Treasury which is
hereby created, to 
be known as the "Metro-East Public Transportation Fund",
an 
amount equal to 2/32 of the net revenue realized, as above, 
from within
the boundaries of Madison, Monroe, and St. Clair 
Counties, except that the
Department shall pay into the 
Metro-East Public Transportation Fund 2/32 of
80% of the net 
revenue realized under the State tax Acts specified in

subsection (a) of this Section within the boundaries of

Madison, Monroe and St. Clair Counties for tax periods 
beginning on or
after January 1, 1990.  A local match
equivalent 
to an amount which could be raised by a tax levy at the rate of

.05% on the assessed value of property within the boundaries of 
Madison County is required annually to cause a total of 2/32
of 
the net revenue to be deposited in the Metro-East Public 
Transportation
Fund.  Failure to raise the required local match 
annually shall result in
only 1/32 being deposited into the 
Metro-East Public Transportation Fund
after July 1, 1989, or 
1/32 of 80% of the net revenue realized for tax
periods 
beginning on or after January 1, 1990.

    (b-5) As soon as possible after the first day of each 
month, beginning July 1, 2005, upon certification of the 
Department of Revenue, the Comptroller shall order 
transferred, and the Treasurer shall transfer, from the General 
Revenue Fund to the Downstate Public Transportation Fund, an 
amount equal to 3/32 of 80% of the net revenue realized from 
within the boundaries of Monroe and St. Clair Counties under 
the State Tax Acts specified in subsection (a) of this Section 
and provided further that, beginning July 1, 2005, the 
provisions of subsection (b) shall no longer apply with respect 
to such tax receipts from Monroe and St. Clair Counties.

    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this subsection (b-5) to 
be transferred by the Treasurer into the Downstate Public 
Transportation Fund from the General Revenue Fund shall be 
directly deposited into the Downstate Public Transportation 
Fund as the revenues are realized from the taxes indicated. 
    (b-6) As soon as possible after the first day of each 
month, beginning July 1, 2008, upon certification by the 
Department of Revenue, the Comptroller shall order transferred 
and the Treasurer shall transfer, from the General Revenue Fund 
to the Downstate Public Transportation Fund, an amount equal to 
3/32 of 80% of the net revenue realized from within the 
boundaries of Madison County under the State Tax Acts specified 
in subsection (a) of this Section and provided further that, 
beginning July 1, 2008, the provisions of subsection (b) shall 
no longer apply with respect to such tax receipts from Madison 
County. 
    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this subsection (b-6) to 
be transferred by the Treasurer into the Downstate Public 
Transportation Fund from the General Revenue Fund shall be 
directly deposited into the Downstate Public Transportation 
Fund as the revenues are realized from the taxes indicated. 
    (b-7) Beginning July 1, 2018, notwithstanding the other 
provisions of this Section, instead of the Comptroller making 
monthly transfers from the General Revenue Fund to the 
Downstate Public Transportation Fund, the Department of 
Revenue shall deposit the designated fraction of the net 
revenue realized from collections under the Retailers' 
Occupation Tax Act, the Service Occupation Tax Act, the Use Tax 
Act, and the Service Use Tax Act directly into the Downstate 
Public Transportation Fund.
    (c) The Department shall certify to the Department of 
Revenue the
eligible participants under this Article and the 
territorial boundaries
of such participants for the purposes of 
the Department of Revenue in
subsections (a) and (b) of this 
Section.

    (d) For the purposes of this Article, beginning in fiscal 
year 2009 the General Assembly shall appropriate
an amount from 
the Downstate Public Transportation Fund equal to the sum total 
funds projected to be paid to the
participants pursuant to 
Section 2-7. If the General Assembly fails to make 
appropriations sufficient to cover the amounts projected to be 
paid pursuant to Section 2-7, this Act shall constitute an 
irrevocable and continuing appropriation from the Downstate 
Public Transportation Fund of all amounts necessary for those 
purposes. 
    (e) (Blank). Notwithstanding anything in this Section to 
the contrary, amounts transferred from the General Revenue Fund 
to the Downstate Public Transportation Fund pursuant to this 
Section shall not exceed $169,000,000 in State fiscal year 
2012. 
    (f) (Blank). For State fiscal year 2018 only, 
notwithstanding any provision of law to the contrary, the total 
amount of revenue and deposits under this Section attributable 
to revenues realized during State fiscal year 2018 shall be 
reduced by 10%. 
    (g) (Blank). For State fiscal year 2019 only, 
notwithstanding any provision of law to the contrary, the total 
amount of revenue and deposits under this Section attributable 
to revenues realized during State fiscal year 2019 shall be 
reduced by 5%. 


    (h) For State fiscal year 2020 only, notwithstanding any 
provision of law to the contrary, the total amount of revenue 
and deposits under this Section attributable to revenues 
realized during State fiscal year 2020 shall be reduced by 5%. 
(Source: P.A. 100-23, eff. 7-6-17; 100-363, eff. 7-1-18; 
100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)
 
    Section 5-60. The Illinois Income Tax Act is amended  by 
changing Section 901 as follows:
 
    (35 ILCS 5/901)  (from Ch. 120, par. 9-901)
    Sec. 901. Collection authority. 
    (a) In general. The Department shall collect the taxes 
imposed by this Act.  The Department
shall collect certified 
past due child support amounts under Section 2505-650
of the 
Department of Revenue Law of the
Civil Administrative Code of 
Illinois.  Except as
provided in subsections (b), (c), (e), (f), 
(g), and (h) of this Section, money collected
pursuant to 
subsections (a) and (b) of Section 201 of this Act shall be

paid into the General Revenue Fund in the State treasury; money

collected pursuant to subsections (c) and (d) of Section 201 of 
this Act
shall be paid into the Personal Property Tax 
Replacement Fund, a special
fund in the State Treasury; and 
money collected under Section 2505-650 of the
Department of 
Revenue Law of the
Civil Administrative Code of Illinois shall 
be paid
into the
Child Support Enforcement Trust Fund, a 
special fund outside the State
Treasury, or
to the State

Disbursement Unit established under Section 10-26 of the 
Illinois Public Aid
Code, as directed by the Department of 
Healthcare and Family Services.
    (b) Local Government Distributive Fund. Beginning August 
1, 1969, and continuing through June 30, 1994, the Treasurer

shall transfer each month from the General Revenue Fund to a 
special fund in
the State treasury, to be known as the "Local 
Government Distributive Fund", an
amount equal to 1/12 of the 
net revenue realized from the tax imposed by
subsections (a) 
and (b) of Section 201 of this Act during the preceding month.

Beginning July 1, 1994, and continuing through June 30, 1995, 
the Treasurer
shall transfer each month from the General 
Revenue Fund to the Local Government
Distributive Fund an 
amount equal to 1/11 of the net revenue realized from the
tax 
imposed by subsections (a) and (b) of Section 201 of this Act 
during the
preceding month.  Beginning July 1, 1995 and 
continuing through January 31, 2011, the Treasurer shall 
transfer each
month from the General Revenue Fund to the Local 
Government Distributive Fund
an amount equal to the net of (i) 
1/10 of the net revenue realized from the
tax imposed by

subsections (a) and (b) of Section 201 of the Illinois Income 
Tax Act during
the preceding month
(ii) minus, beginning July 
1, 2003 and ending June 30, 2004, $6,666,666, and
beginning 
July 1,
2004,
zero. Beginning February 1, 2011, and continuing 
through January 31, 2015, the Treasurer shall transfer each 
month from the General Revenue Fund to the Local Government 
Distributive Fund an amount equal to the sum of (i) 6% (10% of 
the ratio of the 3% individual income tax rate prior to 2011 to 
the 5% individual income tax rate after 2010) of the net 
revenue realized from the tax imposed by subsections (a) and 
(b) of Section 201 of this Act upon individuals, trusts, and 
estates during the preceding month and (ii) 6.86% (10% of the 
ratio of the 4.8% corporate income tax rate prior to 2011 to 
the 7% corporate income tax rate after 2010) of the net revenue 
realized from the tax imposed by subsections (a) and (b) of 
Section 201 of this Act upon corporations during the preceding 
month.  Beginning February 1, 2015 and continuing through July 
31, 2017, the Treasurer shall transfer each month from the 
General Revenue Fund to the Local Government Distributive Fund 
an amount equal to the sum of (i) 8% (10% of the ratio of the 3% 
individual income tax rate prior to 2011 to the 3.75% 
individual income tax rate after 2014) of the net revenue 
realized from the tax imposed by subsections (a) and (b) of 
Section 201 of this Act upon individuals, trusts, and estates 
during the preceding month and (ii) 9.14% (10% of the ratio of 
the 4.8% corporate income tax rate prior to 2011 to the 5.25% 
corporate income tax rate after 2014) of the net revenue 
realized from the tax imposed by subsections (a) and (b) of 
Section 201 of this Act upon corporations during the preceding 
month. Beginning August 1, 2017, the Treasurer shall transfer 
each month from the General Revenue Fund to the Local 
Government Distributive Fund an amount equal to the sum of (i) 
6.06% (10% of the ratio of the 3% individual income tax rate 
prior to 2011 to the 4.95% individual income tax rate after 
July 1, 2017) of the net revenue realized from the tax imposed 
by subsections (a) and (b) of Section 201 of this Act upon 
individuals, trusts, and estates during the preceding month and 
(ii) 6.85% (10% of the ratio of the 4.8% corporate income tax 
rate prior to 2011 to the 7% corporate income tax rate after 
July 1, 2017) of the net revenue realized from the tax imposed 
by subsections (a) and (b) of Section 201 of this Act upon 
corporations during the preceding month. Net revenue realized 
for a month shall be defined as the
revenue from the tax 
imposed by subsections (a) and (b) of Section 201 of this
Act 
which is deposited in the General Revenue Fund, the Education 
Assistance
Fund, the Income Tax Surcharge Local Government 
Distributive Fund, the Fund for the Advancement of Education, 
and the Commitment to Human Services Fund during the
month 
minus the amount paid out of the General Revenue Fund in State 
warrants
during that same month as refunds to taxpayers for 
overpayment of liability
under the tax imposed by subsections 
(a) and (b) of Section 201 of this Act.
    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this subsection (b) to be 
transferred by the Treasurer into the Local Government 
Distributive Fund from the General Revenue Fund shall be 
directly deposited into the Local Government Distributive Fund 
as the revenue is realized from the tax imposed by subsections 
(a) and (b) of Section 201 of this Act.
    For State fiscal year 2018 only, notwithstanding any 
provision of law to the contrary, the total amount of revenue 
and deposits under this Section attributable to revenues 
realized during State fiscal year 2018 shall be reduced by 10%.
    For State fiscal year 2019 only, notwithstanding any 
provision of law to the contrary, the total amount of revenue 
and deposits under this Section attributable to revenues 
realized during State fiscal year 2019 shall be reduced by 5%. 
    For State fiscal year 2020 only, notwithstanding any 
provision of law to the contrary, the total amount of revenue 
and deposits under this Section attributable to revenues 
realized during State fiscal year 2020 shall be reduced by 5%. 
    (c) Deposits Into Income Tax Refund Fund.
        (1) Beginning on January 1, 1989 and thereafter, the 
    Department shall
deposit a percentage of the amounts 
    collected pursuant to subsections (a)
and (b)(1), (2), and 
    (3) of Section 201 of this Act into a fund in the State

    treasury known as the Income Tax Refund Fund.  The 
    Department shall deposit 6%
of such amounts during the 
    period beginning January 1, 1989 and ending on June
30, 
    1989.  Beginning with State fiscal year 1990 and for each 
    fiscal year
thereafter, the percentage deposited into the 
    Income Tax Refund Fund during a
fiscal year shall be the 
    Annual Percentage.  For fiscal years 1999 through
2001, the 
    Annual Percentage shall be 7.1%.
For fiscal year 2003, the 
    Annual Percentage shall be 8%.
For fiscal year 2004, the 
    Annual Percentage shall be 11.7%.  Upon the effective date 
    of Public Act 93-839 (July 30, 2004), the Annual Percentage 
    shall be 10% for fiscal year 2005. For fiscal year 2006, 
    the Annual Percentage shall be 9.75%. For fiscal
year 2007, 
    the Annual Percentage shall be 9.75%. For fiscal year 2008, 
    the Annual Percentage shall be 7.75%. For fiscal year 2009, 
    the Annual Percentage shall be 9.75%. For fiscal year 2010, 
    the Annual Percentage shall be 9.75%. For fiscal year 2011, 
    the Annual Percentage shall be 8.75%. For fiscal year 2012, 
    the Annual Percentage shall be 8.75%. For fiscal year 2013, 
    the Annual Percentage shall be 9.75%. For fiscal year 2014, 
    the Annual Percentage shall be 9.5%. For fiscal year 2015, 
    the Annual Percentage shall be 10%. For fiscal year 2018, 
    the Annual Percentage shall be 9.8%. For fiscal year 2019, 
    the Annual Percentage shall be 9.7%. For fiscal year 2020, 
    the Annual Percentage shall be 9.5%. For all other
fiscal 
    years, the
Annual Percentage shall be calculated as a 
    fraction, the numerator of which
shall be the amount of 
    refunds approved for payment by the Department during
the 
    preceding fiscal year as a result of overpayment of tax 
    liability under
subsections (a) and (b)(1), (2), and (3) of 
    Section 201 of this Act plus the
amount of such refunds 
    remaining approved but unpaid at the end of the
preceding 
    fiscal year, minus the amounts transferred into the Income 
    Tax
Refund Fund from the Tobacco Settlement Recovery Fund, 
    and
the denominator of which shall be the amounts which 
    will be collected pursuant
to subsections (a) and (b)(1), 
    (2), and (3) of Section 201 of this Act during
the 
    preceding fiscal year; except that in State fiscal year 
    2002, the Annual
Percentage shall in no event exceed 7.6%.  
    The Director of Revenue shall
certify the Annual Percentage 
    to the Comptroller on the last business day of
the fiscal 
    year immediately preceding the fiscal year for which it is 
    to be
effective.
        (2) Beginning on January 1, 1989 and thereafter, the 
    Department shall
deposit a percentage of the amounts 
    collected pursuant to subsections (a)
and (b)(6), (7), and 
    (8), (c) and (d) of Section 201
of this Act into a fund in 
    the State treasury known as the Income Tax
Refund Fund.  The 
    Department shall deposit 18% of such amounts during the

    period beginning January 1, 1989 and ending on June 30, 
    1989.  Beginning
with State fiscal year 1990 and for each 
    fiscal year thereafter, the
percentage deposited into the 
    Income Tax Refund Fund during a fiscal year
shall be the 
    Annual Percentage.  For fiscal years 1999, 2000, and 2001, 
    the
Annual Percentage shall be 19%.
For fiscal year 2003, 
    the Annual Percentage shall be 27%.  For fiscal year
2004, 
    the Annual Percentage shall be 32%.
Upon the effective date 
    of Public Act 93-839 (July 30, 2004), the Annual Percentage 
    shall be 24% for fiscal year 2005.
For fiscal year 2006, 
    the Annual Percentage shall be 20%. For fiscal
year 2007, 
    the Annual Percentage shall be 17.5%. For fiscal year 2008, 
    the Annual Percentage shall be 15.5%. For fiscal year 2009, 
    the Annual Percentage shall be 17.5%. For fiscal year 2010, 
    the Annual Percentage shall be 17.5%. For fiscal year 2011, 
    the Annual Percentage shall be 17.5%. For fiscal year 2012, 
    the Annual Percentage shall be 17.5%. For fiscal year 2013, 
    the Annual Percentage shall be 14%. For fiscal year 2014, 
    the Annual Percentage shall be 13.4%. For fiscal year 2015, 
    the Annual Percentage shall be 14%. For fiscal year 2018, 
    the Annual Percentage shall be 17.5%.  For fiscal year 2019, 
    the Annual Percentage shall be 15.5%. For fiscal year 2020, 
    the Annual Percentage shall be 14.25%. For all other fiscal 
    years, the Annual
Percentage shall be calculated
as a 
    fraction, the numerator of which shall be the amount of 
    refunds
approved for payment by the Department during the 
    preceding fiscal year as
a result of overpayment of tax 
    liability under subsections (a) and (b)(6),
(7), and (8), 
    (c) and (d) of Section 201 of this Act plus the
amount of 
    such refunds remaining approved but unpaid at the end of 
    the
preceding fiscal year, and the denominator of
which 
    shall be the amounts which will be collected pursuant to 
    subsections (a)
and (b)(6), (7), and (8), (c) and (d) of 
    Section 201 of this Act during the
preceding fiscal year; 
    except that in State fiscal year 2002, the Annual

    Percentage shall in no event exceed 23%.  The Director of 
    Revenue shall
certify the Annual Percentage to the 
    Comptroller on the last business day of
the fiscal year 
    immediately preceding the fiscal year for which it is to be

    effective.
        (3) The Comptroller shall order transferred and the 
    Treasurer shall
transfer from the Tobacco Settlement 
    Recovery Fund to the Income Tax Refund
Fund (i) $35,000,000 
    in January, 2001, (ii) $35,000,000 in January, 2002, and

    (iii) $35,000,000 in January, 2003.
    (d) Expenditures from Income Tax Refund Fund.
        (1) Beginning January 1, 1989, money in the Income Tax 
    Refund Fund
shall be expended exclusively for the purpose 
    of paying refunds resulting
from overpayment of tax 
    liability under Section 201 of this Act
and for
making 
    transfers pursuant to this subsection (d).
        (2) The Director shall order payment of refunds 
    resulting from
overpayment of tax liability under Section 
    201 of this Act from the
Income Tax Refund Fund only to the 
    extent that amounts collected pursuant
to Section 201 of 
    this Act and transfers pursuant to this subsection (d)
and 
    item (3) of subsection (c) have been deposited and retained 
    in the
Fund.
        (3) As soon as possible after the end of each fiscal 
    year, the Director
shall
order transferred and the State 
    Treasurer and State Comptroller shall
transfer from the 
    Income Tax Refund Fund to the Personal Property Tax

    Replacement Fund an amount, certified by the Director to 
    the Comptroller,
equal to the excess of the amount 
    collected pursuant to subsections (c) and
(d) of Section 
    201 of this Act deposited into the Income Tax Refund Fund

    during the fiscal year over the amount of refunds resulting 
    from
overpayment of tax liability under subsections (c) and 
    (d) of Section 201
of this Act paid from the Income Tax 
    Refund Fund during the fiscal year.
        (4) As soon as possible after the end of each fiscal 
    year, the Director shall
order transferred and the State 
    Treasurer and State Comptroller shall
transfer from the 
    Personal Property Tax Replacement Fund to the Income Tax

    Refund Fund an amount, certified by the Director to the 
    Comptroller, equal
to the excess of the amount of refunds 
    resulting from overpayment of tax
liability under 
    subsections (c) and (d) of Section 201 of this Act paid

    from the Income Tax Refund Fund during the fiscal year over 
    the amount
collected pursuant to subsections (c) and (d) of 
    Section 201 of this Act
deposited into the Income Tax 
    Refund Fund during the fiscal year.
        (4.5) As soon as possible after the end of fiscal year 
    1999 and of each
fiscal year
thereafter, the Director shall 
    order transferred and the State Treasurer and
State 
    Comptroller shall transfer from the Income Tax Refund Fund 
    to the General
Revenue Fund any surplus remaining in the 
    Income Tax Refund Fund as of the end
of such fiscal year; 
    excluding for fiscal years 2000, 2001, and 2002
amounts 
    attributable to transfers under item (3) of subsection (c) 
    less refunds
resulting from the earned income tax credit.
        (5) This Act shall constitute an irrevocable and 
    continuing
appropriation from the Income Tax Refund Fund 
    for the purpose of paying
refunds upon the order of the 
    Director in accordance with the provisions of
this Section.
    (e) Deposits into the Education Assistance Fund and the 
Income Tax
Surcharge Local Government Distributive Fund. On 
July 1, 1991, and thereafter, of the amounts collected pursuant 
to
subsections (a) and (b) of Section 201 of this Act, minus 
deposits into the
Income Tax Refund Fund, the Department shall 
deposit 7.3% into the
Education Assistance Fund in the State 
Treasury.  Beginning July 1, 1991,
and continuing through 
January 31, 1993, of the amounts collected pursuant to

subsections (a) and (b) of Section 201 of the Illinois Income 
Tax Act, minus
deposits into the Income Tax Refund Fund, the 
Department shall deposit 3.0%
into the Income Tax Surcharge 
Local Government Distributive Fund in the State
Treasury.  
Beginning February 1, 1993 and continuing through June 30, 
1993, of
the amounts collected pursuant to subsections (a) and 
(b) of Section 201 of the
Illinois Income Tax Act, minus 
deposits into the Income Tax Refund Fund, the
Department shall 
deposit 4.4% into the Income Tax Surcharge Local Government

Distributive Fund in the State Treasury.  Beginning July 1, 
1993, and
continuing through June 30, 1994, of the amounts 
collected under subsections
(a) and (b) of Section 201 of this 
Act, minus deposits into the Income Tax
Refund Fund, the 
Department shall deposit 1.475% into the Income Tax Surcharge

Local Government Distributive Fund in the State Treasury.
    (f) Deposits into the Fund for the Advancement of 
Education. Beginning February 1, 2015, the Department shall 
deposit the following portions of the revenue realized from the 
tax imposed upon individuals, trusts, and estates by 
subsections (a) and (b) of Section 201 of this Act, minus 
deposits into the Income Tax Refund Fund, into the Fund for the 
Advancement of Education: 
        (1) beginning February 1, 2015, and prior to February 
    1, 2025, 1/30; and 
        (2) beginning February 1, 2025, 1/26. 
    If the rate of tax imposed by subsection (a) and (b) of 
Section 201 is reduced pursuant to Section 201.5 of this Act, 
the Department shall not make the deposits required by this 
subsection (f) on or after the effective date of the reduction. 
    (g) Deposits into the Commitment to Human Services Fund. 
Beginning February 1, 2015, the Department shall deposit the 
following portions of the revenue realized from the tax imposed 
upon individuals, trusts, and estates by subsections (a) and 
(b) of Section 201 of this Act, minus deposits into the Income 
Tax Refund Fund, into the Commitment to Human Services Fund: 
        (1) beginning February 1, 2015, and prior to February 
    1, 2025, 1/30; and 
        (2) beginning February 1, 2025, 1/26. 
    If the rate of tax imposed by subsection (a) and (b) of 
Section 201 is reduced pursuant to Section 201.5 of this Act, 
the Department shall not make the deposits required by this 
subsection (g) on or after the effective date of the reduction. 
    (h) Deposits into the Tax Compliance and Administration 
Fund.  Beginning on the first day of the first calendar month to 
occur on or after August 26, 2014 (the effective date of Public 
Act 98-1098), each month the Department shall pay into the Tax 
Compliance and Administration Fund, to be used, subject to 
appropriation, to fund additional auditors and compliance 
personnel at the Department, an amount equal to 1/12 of 5% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department from the tax imposed by 
subsections (a), (b), (c), and (d) of Section 201 of this Act, 
net of deposits into the Income Tax Refund Fund made from those 
cash receipts. 
(Source: P.A. 99-78, eff. 7-20-15; 100-22, eff. 7-6-17; 100-23, 
eff. 7-6-17; 100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-8-19.)
 
    Section 5-65. The Regional Transportation Authority Act is 
amended  by changing Section 4.09 as follows:
 



    (70 ILCS 3615/4.09)  (from Ch. 111 2/3, par. 704.09)


    Sec. 4.09. Public Transportation Fund and the Regional 
Transportation
Authority Occupation and Use Tax Replacement 
Fund.

    (a)(1)
 Except as otherwise provided in paragraph (4), as 
soon as possible after
the first day of each month, beginning 
July 1, 1984, upon certification of
the Department of Revenue, 
the Comptroller shall order transferred and the
Treasurer shall 
transfer from the General Revenue Fund to a special fund in the 
State Treasury to be known as the Public
Transportation Fund an 
amount equal to 25% of the net revenue, before the
deduction of 
the serviceman and retailer discounts pursuant to Section 9 of

the Service Occupation Tax Act and Section 3 of the Retailers' 
Occupation
Tax Act, realized from
any tax imposed by the 
Authority pursuant to
Sections 4.03 and 4.03.1 and 25% of the 
amounts deposited into the Regional
Transportation Authority 
tax fund created by Section 4.03 of this Act, from
the County 
and Mass Transit District Fund as provided in Section 6z-20 of

the State Finance Act and 25% of the amounts deposited into the 
Regional
Transportation Authority Occupation and Use Tax 
Replacement Fund from the
State and Local Sales Tax Reform Fund 
as provided in Section 6z-17 of the
State Finance Act.
On the 
first day of the month following the date that the Department 
receives revenues from increased taxes under Section 4.03(m) as 
authorized by Public Act 95-708 this amendatory Act of the 95th 
General Assembly, in lieu of the transfers authorized in the 
preceding sentence, upon certification of the Department of 
Revenue, the Comptroller shall order transferred and the 
Treasurer shall transfer from the General Revenue Fund to the 
Public Transportation Fund an amount equal to 25% of the net 
revenue, before the deduction of the serviceman and retailer 
discounts pursuant to Section 9 of the Service Occupation Tax 
Act and Section 3 of the Retailers' Occupation Tax Act, 
realized from (i) 80% of the proceeds of any tax imposed by the 
Authority at a rate of 1.25% in Cook County, (ii) 75% of the 
proceeds of any tax imposed by the Authority at the rate of 1% 
in Cook County, and (iii) one-third of the proceeds of any tax 
imposed by the Authority at the rate of 0.75% in the Counties 
of DuPage, Kane, Lake, McHenry, and Will, all pursuant to 
Section 4.03, and 25% of the net revenue realized from any tax 
imposed by the Authority pursuant to Section 4.03.1, and 25% of 
the amounts deposited into the Regional Transportation 
Authority tax fund created by Section 4.03 of this Act from the 
County and Mass Transit District Fund as provided in Section 
6z-20 of the State Finance Act, and 25% of the amounts 
deposited into the Regional Transportation Authority 
Occupation and Use Tax Replacement Fund from the State and 
Local Sales Tax Reform Fund as provided in Section 6z-17 of the 
State Finance Act. As used in this Section, net revenue 
realized for a month shall be the revenue
collected by the 
State pursuant to Sections 4.03 and 4.03.1 during the
previous 
month from within the metropolitan region, less the amount paid

out during that same month as refunds to taxpayers for 
overpayment of
liability in the metropolitan region under 
Sections 4.03 and 4.03.1.
    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23) this amendatory Act of the 100th General Assembly, 
those amounts required under this paragraph (1) of subsection 
(a) to be transferred by the Treasurer into the Public 
Transportation Fund from the General Revenue Fund shall be 
directly deposited into the Public Transportation Fund as the 
revenues are realized from the taxes indicated. 

    (2)  Except as otherwise provided in paragraph (4), on 
February 1, 2009 (the first day of the month following the 
effective date of Public Act 95-708) this amendatory Act of the 
95th General Assembly and each month thereafter, upon 
certification by the Department of Revenue, the  Comptroller 
shall order transferred and the Treasurer shall  transfer from 
the General Revenue Fund to the Public  Transportation Fund an 
amount equal to 5% of the net revenue,  before the deduction of 
the serviceman and retailer discounts pursuant to Section 9 of 
the Service Occupation Tax Act and Section 3 of the Retailers' 
Occupation Tax Act, realized from any tax imposed by the 
Authority pursuant to  Sections 4.03 and 4.03.1  and certified by 
the Department of Revenue under Section 4.03(n) of this Act to 
be paid to the Authority and 5% of the amounts deposited into 
the Regional Transportation Authority tax fund created by 
Section 4.03 of this Act from the County and Mass Transit 
District Fund as provided in Section 6z-20 of the State Finance 
Act, and 5% of the amounts deposited into the Regional 
Transportation Authority Occupation and Use Tax Replacement 
Fund from the State and Local Sales Tax Reform Fund as provided 
in Section 6z-17 of the State Finance Act, and 5% of the 
revenue realized by the Chicago Transit Authority as financial 
assistance from the City of Chicago from the proceeds of any 
tax imposed by the City of Chicago under Section 8-3-19 of the 
Illinois Municipal Code.

    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this paragraph (2) of 
subsection (a) to be transferred by the Treasurer into the 
Public Transportation Fund from the General Revenue Fund shall 
be directly deposited into the Public Transportation Fund as 
the revenues are realized from the taxes indicated. 
    (3)  Except as otherwise provided in paragraph (4), as soon 
as possible after the first day of January, 2009 and each month 
thereafter, upon certification of the Department of Revenue 
with respect to the taxes collected under Section 4.03, the 
Comptroller shall order transferred and the Treasurer shall 
transfer from the General Revenue Fund to the Public 
Transportation Fund an amount equal to 25% of the net revenue, 
before the deduction of the serviceman and retailer discounts 
pursuant to Section 9 of the Service Occupation Tax Act and 
Section 3 of the Retailers' Occupation Tax Act, realized from 
(i) 20% of the proceeds of any tax imposed by the Authority at 
a rate of 1.25% in Cook County, (ii) 25% of the proceeds of any 
tax imposed by the Authority at the rate of 1% in Cook County, 
and (iii) one-third of the proceeds of any tax imposed by the 
Authority at the rate of 0.75% in the Counties of DuPage, Kane, 
Lake, McHenry, and Will, all pursuant to Section 4.03, and the 
Comptroller shall order transferred and the Treasurer shall 
transfer from the General Revenue Fund to the Public 
Transportation Fund (iv) an amount equal to 25% of the revenue 
realized by the Chicago Transit Authority as financial 
assistance from the City of Chicago from the proceeds of any 
tax imposed by the City of Chicago under Section 8-3-19 of the 
Illinois Municipal Code.

    Notwithstanding any provision of law to the contrary, 
beginning on July 6, 2017 (the effective date of Public Act 
100-23), those amounts required under this paragraph (3) of 
subsection (a) to be transferred by the Treasurer into the 
Public Transportation Fund from the General Revenue Fund shall 
be directly deposited into the Public Transportation Fund as 
the revenues are realized from the taxes indicated.
    (4) Notwithstanding any provision of law to the contrary, 
of the transfers to be made under paragraphs (1), (2), and (3) 
of this subsection (a) from the General Revenue Fund to the 
Public Transportation Fund, the first $150,000,000 
$100,000,000 that would have otherwise been transferred from 
the General Revenue Fund shall be transferred from the Road 
Fund. The remaining balance of such transfers shall be made 
from the General Revenue Fund. 
    (5) (Blank). For State fiscal year 2018 only, 
notwithstanding any provision of law to the contrary, the total 
amount of revenue and deposits under this subsection (a) 
attributable to revenues realized during State fiscal year 2018 
shall be reduced by 10%. 
    (6) (Blank). For State fiscal year 2019 only, 
notwithstanding any provision of law to the contrary, the total 
amount of revenue and deposits under this Section attributable 
to revenues realized during State fiscal year 2019 shall be 
reduced by 5%. 
    (7) For State fiscal year 2020 only, notwithstanding any 
provision of law to the contrary, the total amount of revenue 
and deposits under this Section attributable to revenues 
realized during State fiscal year 2020 shall be reduced by 5%. 

    (b)(1) All moneys deposited in the Public Transportation 
Fund and the
Regional Transportation Authority Occupation and 
Use Tax Replacement Fund,
whether deposited pursuant to this 
Section or otherwise, are allocated to
the Authority, except 
for amounts appropriated to the Office of the Executive 
Inspector General as authorized by subsection (h) of Section 
4.03.3 and amounts transferred to the Audit Expense Fund 
pursuant to Section 6z-27 of the State Finance Act. The 
Comptroller, as soon as
possible after each monthly transfer 
provided in this Section and after
each deposit into the Public 
Transportation Fund, shall order the Treasurer
to pay to the 
Authority out of the Public Transportation Fund the amount so

transferred or deposited. Any Additional State Assistance and 
Additional Financial Assistance paid to the Authority under 
this Section shall be expended by the Authority for its 
purposes as provided in this Act. The balance of the amounts 
paid to the Authority from the Public Transportation Fund shall 
be expended by the Authority as provided in Section 4.03.3. The
 
Comptroller,
as soon as possible after each deposit into the 
Regional Transportation
Authority Occupation and Use Tax 
Replacement Fund provided in this Section
and Section 6z-17 of 
the State Finance Act, shall order the Treasurer
to pay to the 
Authority out of the Regional Transportation Authority

Occupation and Use Tax Replacement Fund the amount so 
deposited.  Such
amounts paid to the Authority may be expended 
by it for its purposes as
provided in this Act. The provisions 
directing the distributions from the Public Transportation 
Fund and the Regional Transportation Authority Occupation and 
Use Tax Replacement Fund provided for in this Section shall 
constitute an irrevocable and continuing appropriation of all 
amounts as provided herein. The State Treasurer and State 
Comptroller are hereby authorized and directed to make 
distributions as provided in this Section. (2) Provided, 
however, no moneys deposited under subsection (a)
of this 
Section shall be paid from the Public Transportation
Fund to 
the Authority or its assignee for any fiscal year until the 
Authority has certified to
the Governor, the Comptroller, and 
the Mayor of the City of Chicago that it
has adopted for that 
fiscal year an Annual Budget and Two-Year Financial Plan
 
meeting the
requirements in Section 4.01(b).

    (c) In recognition of the efforts of the Authority to 
enhance the mass
transportation facilities under its control, 
the State shall provide
financial assistance ("Additional 
State Assistance") in excess of the
amounts transferred to the 
Authority from the General Revenue Fund under
subsection (a) of 
this Section.   Additional State Assistance shall be
calculated 
as provided in
subsection (d), but shall in no event exceed the 
following
specified amounts with respect to the following State 
fiscal years:





















































        1990$5,000,000;
        1991$5,000,000;
        1992$10,000,000;
        1993$10,000,000;
        1994$20,000,000;
        1995$30,000,000;
        1996$40,000,000;
        1997$50,000,000;
        1998$55,000,000; and
        each year thereafter$55,000,000.
    (c-5) The State shall provide financial assistance 
("Additional Financial
Assistance") in addition to the 
Additional State Assistance provided by
subsection (c) and the 
amounts transferred to the Authority from the General
Revenue 
Fund under subsection (a) of this Section.  Additional Financial

Assistance provided by this subsection shall be calculated as 
provided in
subsection (d), but shall in no event exceed the 
following specified amounts
with respect to the following State 
fiscal years:





































        2000$0;
        2001$16,000,000;
        2002$35,000,000;
        2003$54,000,000;
        2004$73,000,000;
        2005$93,000,000; and
        each year thereafter$100,000,000.
    (d) Beginning with State fiscal year 1990 and continuing 
for each
State fiscal year thereafter, the Authority shall 
annually certify to the
State Comptroller and State Treasurer, 
separately with respect to each of
subdivisions (g)(2) and 
(g)(3) of Section 4.04 of this Act, the following
amounts:

        (1) The amount necessary and required, during the State 
    fiscal year with
respect to which the certification is 
    made, to pay its obligations for debt
service on all 
    outstanding bonds or notes issued by the Authority under 
    subdivisions (g)(2) and (g)(3) of
Section 4.04 of this Act.

        (2) An estimate of the amount necessary and required to 
    pay its
obligations for debt service for any bonds or notes 
    which the Authority anticipates it
will issue under 
    subdivisions (g)(2) and (g)(3) of Section 4.04 during
that 
    State fiscal year.

        (3) Its debt service savings during the preceding State 
    fiscal year
from refunding or advance refunding of bonds or 
    notes issued under subdivisions
(g)(2) and (g)(3) of 
    Section 4.04.

        (4) The amount of interest, if any, earned by the 
    Authority during the
previous State fiscal year on the 
    proceeds of bonds or notes issued pursuant to
subdivisions 
    (g)(2) and (g)(3) of Section 4.04, other than refunding or 
    advance
refunding bonds or notes.

    The certification shall include a specific
schedule of debt 
service payments, including the date and amount of each
payment 
for all outstanding bonds or notes and an estimated schedule of

anticipated debt service for all bonds and notes it intends to 
issue, if any,
during that State fiscal year, including the 
estimated date and estimated
amount of each payment.

    Immediately upon the issuance of bonds for which an 
estimated schedule
of debt service payments was prepared, the 
Authority shall file an amended
certification with respect to 
item (2) above, to specify the actual
schedule of debt service 
payments, including the date and amount of each
payment, for 
the remainder of the State fiscal year.

    On the first day of each month of the
State fiscal year in 
which there are bonds outstanding with respect to which
the 
certification is made, the State Comptroller shall order 
transferred and
the State Treasurer shall transfer from the 
Road Fund to the
Public Transportation Fund the Additional 
State Assistance and Additional
Financial Assistance in an 
amount equal to the aggregate of
(i) one-twelfth of the sum of 
the amounts certified under items
(1) and (3) above less the 
amount certified under item (4) above, plus
(ii)
the amount 
required to pay debt service on bonds and notes
issued during 
the fiscal year, if any, divided by the number of months

remaining in the fiscal year after the date of issuance, or 
some smaller
portion as may be necessary under subsection (c)

or (c-5) of this Section for the relevant State fiscal year, 
plus
(iii) any cumulative deficiencies in transfers for prior 
months,
until an amount equal to the
sum of the amounts 
certified under items (1) and (3) above,
plus the actual debt 
service certified under item (2) above,
less the amount 
certified under item (4) above,
has been transferred; except 
that these transfers are subject to the
following limits:

        (A) In no event shall the total transfers in any State 
    fiscal
year relating to outstanding bonds and notes issued 
    by the Authority under
subdivision (g)(2) of Section 4.04 
    exceed the lesser of the annual maximum
amount specified in 
    subsection (c) or the sum of the amounts
certified under 
    items (1) and (3) above,
plus the actual debt service 
    certified under item (2) above,
less the amount certified 
    under item
(4) above, with respect to those bonds and 
    notes.

        (B) In no event shall the total transfers in any State 
    fiscal year
relating to outstanding bonds and notes issued 
    by the Authority under
subdivision (g)(3) of Section 4.04 
    exceed the lesser of the annual maximum
amount specified in 
    subsection (c-5) or the sum of the amounts certified under

    items (1) and (3) above,
plus the actual debt service 
    certified under item (2) above,
less the amount certified 
    under item (4) above, with
respect to those bonds and 
    notes.

    The term "outstanding" does not include bonds or notes for 
which
refunding or advance refunding bonds or notes have been 
issued.

    (e) Neither Additional State Assistance nor Additional 
Financial
Assistance may be pledged, either directly or

indirectly as general revenues of the Authority, as security 
for any bonds
issued by the Authority.  The Authority may not 
assign its right to receive
Additional State Assistance or 
Additional Financial Assistance, or direct
payment of 
Additional State
Assistance or Additional Financial 
Assistance, to a trustee or any other
entity for the
payment of 
debt service
on its bonds.

    (f) The certification required under subsection (d) with 
respect to
outstanding bonds and notes of the Authority shall 
be
filed as early as practicable before the beginning of the 
State fiscal
year to which it relates.  The certification shall 
be revised as may be
necessary to accurately state the debt 
service requirements of the Authority.

    (g) Within 6 months of the end of each fiscal year, the 
Authority shall determine:
        (i) whether
the aggregate of all system generated 
    revenues for public transportation
in the metropolitan 
    region which is provided by, or under grant or purchase
of 
    service contracts with, the Service Boards equals 50% of 
    the aggregate
of all costs of providing such public 
    transportation.  "System generated
revenues" include all 
    the proceeds of fares and charges for services provided,

    contributions received in connection with public 
    transportation from units
of local government other than 
    the Authority, except for contributions received by the 
    Chicago Transit Authority from a real estate transfer tax 
    imposed under subsection (i) of Section 8-3-19 of the 
    Illinois Municipal Code, and from the State pursuant
to 
    subsection (i) of Section 2705-305 of the Department of 
    Transportation Law
(20 ILCS 2705/2705-305), and all other 
    revenues properly included consistent
with generally 
    accepted accounting principles but may not include: the 
    proceeds
from any borrowing, and, beginning with the 2007 
    fiscal year, all revenues and receipts, including but not 
    limited to fares and grants received from the federal, 
    State or any unit of local government or other entity, 
    derived from providing ADA paratransit service pursuant to 
    Section 2.30 of the Regional Transportation Authority Act. 
    "Costs" include all items properly included as
operating 
    costs consistent with generally accepted accounting 
    principles,
including administrative costs, but do not 
    include: depreciation; payment
of principal and interest 
    on bonds, notes or other evidences of obligations
for 
    borrowed money of the Authority; payments with respect to 
    public
transportation facilities made pursuant to 
    subsection (b) of Section 2.20;
any payments with respect 
    to rate protection contracts, credit
enhancements or 
    liquidity agreements made under Section 4.14; any other

    cost as to which it is reasonably expected that a cash

    expenditure will not be made; costs for passenger
security 
    including grants, contracts, personnel, equipment and

    administrative expenses, except in the case of the Chicago 
    Transit
Authority, in which case the term does not include 
    costs spent annually by
that entity for protection against 
    crime as required by Section 27a of the
Metropolitan 
    Transit Authority Act; the costs of Debt Service paid by 
    the Chicago Transit Authority, as defined in Section 12c of 
    the Metropolitan Transit Authority Act, or bonds or notes 
    issued pursuant to that Section; the payment by the 
    Commuter Rail Division of debt service on bonds issued 
    pursuant to Section 3B.09; expenses incurred by the 
    Suburban Bus Division for the cost of new public 
    transportation services funded from grants pursuant to 
    Section 2.01e of this amendatory Act of the 95th General 
    Assembly for a period of 2 years from the date of 
    initiation of each such service; costs as exempted by the 
    Board for
projects pursuant to Section 2.09 of this Act; 
    or, beginning with the 2007 fiscal year, expenses related 
    to providing ADA paratransit service pursuant to Section 
    2.30 of the Regional Transportation Authority Act; or in 
    fiscal years 2008 through 2012 inclusive, costs in the 
    amount of $200,000,000 in fiscal year 2008, reducing by 
    $40,000,000 in each fiscal year thereafter until this 
    exemption is eliminated. If said system generated
revenues 
    are less than 50% of said costs, the Board shall remit an 
    amount
equal to the amount of the deficit to the State. The 
    Treasurer shall
deposit any such payment in the Road Fund; 
    and

        (ii) whether, beginning with the 2007 fiscal year, the 
    aggregate of all fares charged and received for ADA 
    paratransit services equals the system generated ADA 
    paratransit services revenue recovery ratio percentage of 
    the aggregate of all costs of providing such ADA 
    paratransit services.

    (h) If the Authority makes any payment to the State under 
paragraph (g),
the Authority shall reduce the amount provided 
to a Service Board from funds
transferred under paragraph (a) 
in proportion to the amount by which
that Service Board failed 
to meet its required system generated revenues
recovery ratio. 
A Service Board which is affected by a reduction in funds
under 
this paragraph shall submit to the Authority concurrently with 
its
next due quarterly report a revised budget incorporating 
the reduction in
funds.  The revised budget must meet the 
criteria specified in clauses (i)
through (vi) of Section 
4.11(b)(2).  The Board shall review and act on the
revised 
budget as provided in Section 4.11(b)(3).

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)

 
    Section 5-70. The School Code is amended by changing 
Sections 3-16 and 18-8.15 and by adding Sections 2-3.176,  
2-3.177, 2-3.178, and 14-7.02c as follows:
 
    (105 ILCS 5/2-3.176 new)
    Sec. 2-3.176. Transfers to Governor's Grant Fund. In 
addition to any other transfers that may be provided for by 
law, the State Comptroller shall direct and the State Treasurer 
shall transfer from the SBE Federal Agency Services Fund and 
the SBE Federal Department of Education Fund into the 
Governor's Grant Fund such amounts as may be directed in 
writing by the State Board of Education.
 
    (105 ILCS 5/2-3.177 new)
    Sec. 2-3.177. Transfers to DHS Special Purposes Trust Fund. 
In addition to any other transfers that may be provided for by 
law, the State Comptroller shall direct and the State Treasurer 
shall transfer from the SBE Federal Agency Services Fund into 
the DHS Special Purposes Trust Fund such amounts as may be 
directed in writing by the State Board of Education.
 
    (105 ILCS 5/2-3.178 new)
    Sec. 2-3.178. K-12 Recycling Grant Program.
    (a) Subject to appropriation, the State Board of Education 
must create and administer the K-12 Recycling Grant Program to 
provide grants to school districts for the implementation or 
improvement of a school's recycling program. A school district 
that applies for a grant under this Section may receive a 
maximum grant amount of $5,000 per school in that district and 
may use the grant funds only to implement or improve a school's 
recycling program.
    (b) The State Board must adopt rules to implement this 
Section. 
 
    (105 ILCS 5/3-16)
    Sec. 3-16. Grants to alternative schools, safe schools, and 
alternative learning opportunities programs. The State Board 
of Education, subject to appropriation, shall award grants to 
alternative schools, safe schools, and alternative learning 
opportunities programs operated by a regional office of 
education. For fiscal year 2018, to To calculate grant amounts 
to the programs operated by regional offices of education, the 
State Board shall calculate an amount equal to the greater of 
the regional program's best 3 months of average daily 
attendance for the 2016-2017 school year or the average of the 
best 3 months of average daily attendance for the 2014-2015 
school year through the 2016-2017 school year, multiplied by 
the amount of $6,119. For fiscal year 2019, to calculate grant

amounts to the programs operated by regional offices of

education, the State Board shall calculate an amount equal to

the greater of the regional program's best 3 months of average

daily attendance for the 2017-2018 school year or the average 
of the best 3 months of average daily attendance for the

2015-2016 school year through the 2017-2018 school year,

multiplied by the amount of $6,119. These amounts This amount 
shall be termed the "Regional Program Increased Enrollment 
Recognition". If the amount of the Regional Program Increased 
Enrollment Recognition is greater than the amount of the 
regional office of education program's Base Funding Minimum for 
fiscal year 2018 or fiscal year 2019, calculated under Section 
18-8.15, then the State Board of Education shall pay the 
regional program a grant equal to the difference between the 
regional program's Regional Program Increased Enrollment 
Recognition and the Base Funding Minimum for fiscal year 2018 
or fiscal year 2019, respectively. Nothing in this Section 
shall be construed to alter any payments or calculations under 
Section 18-8.15.

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (105 ILCS 5/14-7.02c new)
    Sec. 14-7.02c. Private therapeutic day schools; student 
enrollment data. The Illinois Purchased Care Review Board must 
accept amended student enrollment data from special education 
private therapeutic day schools that have specialized 
contractual agreements with a school district having a 
population exceeding 500,000 inhabitants in the 2016-2017 and 
2017-2018 school years.  The amended student enrollment data 
must be based on actual monthly enrollment days where a student 
placed by the school district was formally enrolled and began 
to receive services through the last date he or she was 
formally exited from the therapeutic day school.  All enrolled 
days must be confined to the official beginning and end dates 
of the therapeutic day school's official calendar on file with 
the State Board of Education. In no instance may the amended 
enrollment be further reduced to account for student absences. 
A school district having a population of 500,000 or less 
inhabitants must be billed at the per diem rate approved by the 
Illinois Purchased Care Review Board based on days enrolled as 
prescribed in Section 900.330 of Title 89 of the Illinois 
Administrative Code.
 
    (105 ILCS 5/18-8.15)
    Sec. 18-8.15. Evidence-based funding for student success 
for the 2017-2018 and subsequent school years. 
    (a) General provisions. 
        (1)  The purpose of this Section is to ensure that, by 
    June 30, 2027 and beyond, this State has a kindergarten 
    through grade 12 public education system with the capacity 
    to ensure the educational development of all persons to the 
    limits of their capacities in accordance with Section 1 of 
    Article X of the Constitution of the State of Illinois. To 
    accomplish that objective, this Section creates a method of 
    funding public education that is evidence-based; is 
    sufficient to ensure every student receives a meaningful 
    opportunity to learn irrespective of race, ethnicity, 
    sexual orientation, gender, or community-income level; and 
    is sustainable and predictable. When fully funded under 
    this Section, every school shall have the resources, based 
    on what the evidence indicates is needed, to: 
            (A) provide all students with a high quality 
        education that offers the academic, enrichment, social 
        and emotional support, technical, and career-focused 
        programs that will allow them to become competitive 
        workers, responsible parents, productive citizens of 
        this State, and active members of our national 
        democracy;
            (B) ensure all students receive the education they 
        need to graduate from high school with the skills 
        required to pursue post-secondary education and 
        training for a rewarding career;
            (C) reduce, with a goal of eliminating, the 
        achievement gap between at-risk and non-at-risk 
        students by raising the performance of at-risk 
        students and not by reducing standards; and
            (D) ensure this State satisfies its obligation to 
        assume the primary responsibility to fund public 
        education and simultaneously relieve the 
        disproportionate burden placed on local property taxes 
        to fund schools. 
        (2) The evidence-based funding formula under this 
    Section shall be applied to all Organizational Units in 
    this State. The evidence-based funding formula outlined in 
    this Act is based on the formula outlined in Senate Bill 1 
    of the 100th General Assembly, as passed by both 
    legislative chambers.  As further defined and described in 
    this Section, there are 4 major components of the 
    evidence-based funding model: 
            (A) First, the model calculates a unique adequacy 
        target for each Organizational Unit in this State that 
        considers the costs to implement research-based 
        activities, the unit's student demographics, and 
        regional wage difference.
            (B) Second, the model calculates each 
        Organizational Unit's local capacity, or the amount 
        each Organizational Unit is assumed to contribute 
        towards its adequacy target from local resources.
            (C) Third, the model calculates how much funding 
        the State currently contributes to the Organizational 
        Unit, and adds that to the unit's local capacity to 
        determine the unit's overall current adequacy of 
        funding.
            (D) Finally, the model's distribution method 
        allocates new State funding to those Organizational 
        Units that are least well-funded, considering both 
        local capacity and State funding, in relation to their 
        adequacy target. 
        (3) An Organizational Unit receiving any funding under 
    this Section may apply those funds to any fund so received 
    for which that Organizational Unit is authorized to make 
    expenditures by law.
        (4) As used in this Section, the following terms shall 
    have the meanings ascribed in this paragraph (4): 
        "Adequacy Target" is defined in paragraph (1) of 
    subsection (b) of this Section.
        "Adjusted EAV" is defined in paragraph (4) of 
    subsection (d) of this Section. 
        "Adjusted Local Capacity Target" is defined in 
    paragraph (3) of subsection (c) of this Section.
        "Adjusted Operating Tax Rate" means a tax rate for all 
    Organizational Units, for which the State Superintendent 
    shall calculate and subtract for the Operating Tax Rate a 
    transportation rate based on total expenses for 
    transportation services under this Code, as reported on the 
    most recent Annual Financial Report in Pupil 
    Transportation Services, function 2550 in both the 
    Education and Transportation funds and functions 4110 and 
    4120 in the Transportation fund, less any corresponding 
    fiscal year State of Illinois scheduled payments excluding 
    net adjustments for prior years for regular, vocational, or 
    special education transportation reimbursement pursuant to 
    Section 29-5 or subsection (b) of Section 14-13.01 of this 
    Code divided by the Adjusted EAV. If an Organizational 
    Unit's corresponding fiscal year State of Illinois 
    scheduled payments excluding net adjustments for prior 
    years for regular, vocational, or special education 
    transportation reimbursement pursuant to Section 29-5 or 
    subsection (b) of Section 14-13.01 of this Code exceed the 
    total transportation expenses, as defined in this 
    paragraph, no transportation rate shall be subtracted from 
    the Operating Tax Rate. 
        "Allocation Rate" is defined in paragraph (3) of 
    subsection (g) of this Section.
        "Alternative School" means a public school that is 
    created and operated by a regional superintendent of 
    schools and approved by the State Board.
        "Applicable Tax Rate" is defined in paragraph (1) of 
    subsection (d) of this Section.
        "Assessment" means any of those benchmark, progress 
    monitoring, formative, diagnostic, and other assessments, 
    in addition to the State accountability assessment, that 
    assist teachers' needs in understanding the skills and 
    meeting the needs of the students they serve.
        "Assistant principal" means a school administrator 
    duly endorsed to be employed as an assistant principal in 
    this State.
        "At-risk student" means a student who is at risk of not 
    meeting the Illinois Learning Standards or not graduating 
    from elementary or high school and who demonstrates a need 
    for vocational support or social services beyond that 
    provided by the regular school program. All students 
    included in an Organizational Unit's Low-Income Count, as 
    well as all English learner and disabled students attending 
    the Organizational Unit, shall be considered at-risk 
    students under this Section.
        "Average Student Enrollment" or "ASE" for fiscal year 
    2018 means, for an Organizational Unit, the greater of the 
    average number of students (grades K through 12) reported 
    to the State Board as enrolled in the Organizational Unit 
    on October 1 in the immediately preceding school year, plus 
    the pre-kindergarten students who receive special 
    education services of 2 or more hours a day as reported to 
    the State Board on December 1 in the immediately preceding 
    school year, or the average number of students (grades K 
    through 12) reported to the State Board as enrolled in the 
    Organizational Unit on October 1, plus the 
    pre-kindergarten students who receive special education 
    services of 2 or more hours a day as reported to the State 
    Board on December 1, for each of the immediately preceding 
    3 school years. For fiscal year 2019 and each subsequent 
    fiscal year, "Average Student Enrollment" or "ASE" means, 
    for an Organizational Unit, the greater of the average 
    number of students (grades K through 12) reported to the 
    State Board as enrolled in the Organizational Unit on 
    October 1 and March 1 in the immediately preceding school 
    year, plus the pre-kindergarten students who receive 
    special education services as reported to the State Board 
    on October 1 and March 1 in the immediately preceding 
    school year, or the average number of students (grades K 
    through 12) reported to the State Board as enrolled in the 
    Organizational Unit on October 1 and March 1, plus the 
    pre-kindergarten students who receive special education 
    services as reported to the State Board on October 1 and 
    March 1, for each of the immediately preceding 3 school 
    years. For the purposes of this definition, "enrolled in 
    the Organizational Unit" means the number of students 
    reported to the State Board who are enrolled in schools 
    within the Organizational Unit that the student attends or 
    would attend if not placed or transferred to another school 
    or program to receive needed services.  For the purposes of 
    calculating "ASE", all students, grades K through 12, 
    excluding those attending kindergarten for a half day and 
    students attending an alternative education program 
    operated by a regional office of education or intermediate 
    service center, shall be counted as 1.0. All students 
    attending kindergarten for a half day shall be counted as 
    0.5, unless in 2017  by June 15 or by March 1 in subsequent 
    years, the school district reports to the State Board of 
    Education the intent to implement full-day kindergarten 
    district-wide for all students, then all students 
    attending kindergarten shall be counted as 1.0. Special 
    education pre-kindergarten students shall be counted as 
    0.5 each. If the State Board does not collect or has not 
    collected both an October 1 and March 1 enrollment count by 
    grade or a December 1 collection of special education 
    pre-kindergarten students as of the effective date of this  
    amendatory Act of the 100th General Assembly, it shall 
    establish such collection for all future years. For any 
    year where a count by grade level was collected only once, 
    that count shall be used as the single count available for 
    computing a 3-year average ASE. Funding for programs 
    operated by a regional office of education or an 
    intermediate service center must be calculated using the 
    evidence-based funding formula under this Section for the 
    2019-2020 school year and each subsequent school year until 
    separate adequacy formulas are developed and adopted for 
    each type of program. ASE for a program operated by a 
    regional office of education or an intermediate service 
    center must be determined by the March 1 enrollment for the 
    program. For the 2019-2020 school year, the ASE used in the 
    calculation must be the first-year ASE and, in that year 
    only, the assignment of students served by a regional 
    office of education or intermediate service center shall 
    not result in a reduction of the March enrollment for any 
    school district. For the 2020-2021 school year, the ASE 
    must be the greater of the current-year ASE or the 2-year 
    average ASE. Beginning with the 2021-2022 school year, the 
    ASE must be the greater of the current-year ASE or the 
    3-year average ASE. School districts shall submit the data 
    for the ASE calculation to the State Board within 45 days 
    of the dates required in this Section for submission of 
    enrollment data in order for it to be included in the ASE 
    calculation. For fiscal year 2018 only, the ASE calculation 
    shall include only enrollment taken on October 1. 
        "Base Funding Guarantee" is defined in paragraph (10) 
    of subsection (g) of this Section. 
        "Base Funding Minimum" is defined in subsection (e) of 
    this Section.
        "Base Tax Year" means the property tax levy year used 
    to calculate the Budget Year allocation of primary State 
    aid.
        "Base Tax Year's Extension" means the product of the 
    equalized assessed valuation utilized by the county clerk 
    in the Base Tax Year multiplied by the limiting rate as 
    calculated by the county clerk and defined in PTELL.
        "Bilingual Education Allocation" means the amount of 
    an Organizational Unit's final Adequacy Target 
    attributable to bilingual education divided by the 
    Organizational Unit's final Adequacy Target, the product 
    of which shall be multiplied by the amount of new funding 
    received pursuant to this Section.  An Organizational 
    Unit's final Adequacy Target attributable to bilingual 
    education shall include all additional investments in 
    English learner students' adequacy elements.
        "Budget Year" means the school year for which primary 
    State aid is calculated and awarded under this Section. 
        "Central office" means individual administrators and 
    support service personnel charged with managing the 
    instructional programs, business and operations, and 
    security of the Organizational Unit.
        "Comparable Wage Index" or "CWI" means a regional cost 
    differentiation metric that measures systemic, regional 
    variations in the salaries of college graduates who are not 
    educators. The CWI utilized for this Section shall, for the 
    first 3 years of Evidence-Based Funding implementation, be 
    the CWI initially developed by the National Center for 
    Education Statistics, as most recently updated by Texas A & 
    M University.  In the fourth and subsequent years of 
    Evidence-Based Funding implementation, the State 
    Superintendent shall re-determine the CWI using a similar 
    methodology to that identified in the Texas A & M 
    University study, with adjustments made no less frequently 
    than once every 5 years.
        "Computer technology and equipment" means computers 
    servers, notebooks, network equipment, copiers, printers, 
    instructional software, security software, curriculum 
    management courseware, and other similar materials and 
    equipment. 
        "Computer technology and equipment investment 
    allocation" means the final Adequacy Target amount of an 
    Organizational Unit assigned to Tier 1 or Tier 2 in the 
    prior school year attributable to the additional $285.50 
    per student computer technology and equipment investment 
    grant divided by the Organizational Unit's final Adequacy 
    Target, the result of which shall be multiplied by the 
    amount of new funding received pursuant to this Section. An 
    Organizational Unit assigned to a Tier 1 or Tier 2 final 
    Adequacy Target attributable to the received computer 
    technology and equipment investment grant shall include 
    all additional investments in computer technology and 
    equipment adequacy elements. 
        "Core subject" means mathematics; science; reading, 
    English, writing, and language arts; history and social 
    studies; world languages; and subjects taught as Advanced 
    Placement in high schools.
        "Core teacher" means a regular classroom teacher in 
    elementary schools and teachers of a core subject in middle 
    and high schools.
        "Core Intervention teacher (tutor)" means a licensed 
    teacher providing one-on-one or small group tutoring to 
    students struggling to meet proficiency in core subjects.
        "CPPRT" means corporate personal property replacement 
    tax funds paid to an Organizational Unit during the 
    calendar year one year before the calendar year in which a 
    school year begins, pursuant to "An Act in relation to the 
    abolition of ad valorem personal property tax and the 
    replacement of revenues lost thereby, and amending and 
    repealing certain Acts and parts of Acts in connection 
    therewith", certified August 14, 1979, as amended (Public 
    Act 81-1st S.S.-1).
        "EAV" means equalized assessed valuation as defined in 
    paragraph (2) of subsection (d) of this Section and 
    calculated in accordance with paragraph (3) of subsection 
    (d) of this Section.
        "ECI" means the Bureau of Labor Statistics' national 
    employment cost index for civilian workers in educational 
    services in elementary and secondary schools on a 
    cumulative basis for the 12-month calendar year preceding 
    the fiscal year of the Evidence-Based Funding calculation.
        "EIS Data" means the employment information system 
    data maintained by the State Board on educators within 
    Organizational Units.
        "Employee benefits" means health, dental, and vision 
    insurance offered to employees of an Organizational Unit, 
    the costs associated with statutorily required payment of 
    the normal cost of the Organizational Unit's teacher 
    pensions, Social Security employer contributions, and 
    Illinois Municipal Retirement Fund employer contributions.
        "English learner" or "EL" means a child included in the 
    definition of "English learners" under Section 14C-2 of 
    this Code participating in a program of transitional 
    bilingual education or a transitional program of 
    instruction meeting the requirements and program 
    application procedures of Article 14C of this Code.  For the 
    purposes of collecting the number of EL students enrolled, 
    the same collection and calculation methodology as defined 
    above for "ASE" shall apply to English learners, with the 
    exception that EL student enrollment shall include 
    students in grades pre-kindergarten through 12.
        "Essential Elements" means those elements, resources, 
    and educational programs that have been identified through 
    academic research as necessary to improve student success, 
    improve academic performance, close achievement gaps, and 
    provide for other per student costs related to the delivery 
    and leadership of the Organizational Unit, as well as the 
    maintenance and operations of the unit, and which are 
    specified in paragraph (2) of subsection (b) of this 
    Section.
        "Evidence-Based Funding" means State funding provided 
    to an Organizational Unit pursuant to this Section.
        "Extended day" means academic and enrichment programs 
    provided to students outside the regular school day before 
    and after school or during non-instructional times during 
    the school day.
        "Extension Limitation Ratio" means a numerical ratio 
    in which the numerator is the Base Tax Year's Extension and 
    the denominator is the Preceding Tax Year's Extension.
        "Final Percent of Adequacy" is defined in paragraph (4) 
    of subsection (f) of this Section.
        "Final Resources" is defined in paragraph (3) of 
    subsection (f) of this Section.
        "Full-time equivalent" or "FTE" means the full-time 
    equivalency compensation for staffing the relevant 
    position at an Organizational Unit.
        "Funding Gap" is defined in paragraph (1) of subsection 
    (g).
        "Guidance counselor" means a licensed guidance 
    counselor who provides guidance and counseling support for 
    students within an Organizational Unit.
        "Hybrid District" means a partial elementary unit 
    district created pursuant to Article 11E of this Code.
        "Instructional assistant" means a core or special 
    education, non-licensed employee who assists a teacher in 
    the classroom and provides academic support to students. 
        "Instructional facilitator" means a qualified teacher 
    or licensed teacher leader who facilitates and coaches 
    continuous improvement in classroom instruction; provides 
    instructional support to teachers in the elements of 
    research-based instruction or demonstrates the alignment 
    of instruction with curriculum standards and assessment 
    tools; develops or coordinates instructional programs or 
    strategies; develops and implements training; chooses 
    standards-based instructional materials; provides teachers 
    with an understanding of current research; serves as a 
    mentor, site coach, curriculum specialist, or lead 
    teacher; or otherwise works with fellow teachers, in 
    collaboration, to use data to improve instructional 
    practice or develop model lessons.
        "Instructional materials" means relevant instructional 
    materials for student instruction, including, but not 
    limited to, textbooks, consumable workbooks, laboratory 
    equipment, library books, and other similar materials.
        "Laboratory School" means a public school that is 
    created and operated by a public university and approved by 
    the State Board.
        "Librarian" means a teacher with an endorsement as a 
    library information specialist or another individual whose 
    primary responsibility is overseeing library resources 
    within an Organizational Unit.
        "Limiting rate for Hybrid Districts" means the 
    combined elementary school and high school limited rates. 
        "Local Capacity" is defined in paragraph (1) of 
    subsection (c) of this Section.
        "Local Capacity Percentage" is defined in subparagraph 
    (A) of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Ratio" is defined in subparagraph (B) 
    of paragraph (2) of subsection (c) of this Section.
        "Local Capacity Target" is defined in paragraph (2) of 
    subsection (c) of this Section.
        "Low-Income Count" means, for an Organizational Unit 
    in a fiscal year, the higher of the average number of 
    students for the prior school year or the immediately 
    preceding 3 school years who, as of July 1 of the 
    immediately preceding fiscal year (as determined by the 
    Department of Human Services), are eligible for at least 
    one of the following low income programs: Medicaid, the 
    Children's Health Insurance Program, TANF, or the 
    Supplemental Nutrition Assistance Program, excluding 
    pupils who are eligible for services provided by the 
    Department of Children and Family Services. Until such time 
    that grade level low-income populations become available, 
    grade level low-income populations shall be determined by 
    applying the low-income percentage to total student 
    enrollments by grade level.  The low-income percentage is 
    determined by dividing the Low-Income Count by the Average 
    Student Enrollment. The low-income percentage for programs 
    operated by a regional office of education or an 
    intermediate service center must be set to the weighted 
    average of the low-income percentages of all of the school 
    districts in the service region. The weighted low-income 
    percentage is the result of multiplying the low-income 
    percentage of each school district served by the regional 
    office of education or intermediate service center by each 
    school district's Average Student Enrollment, summarizing 
    those products and dividing the total by the total Average 
    Student Enrollment for the service region. 
        "Maintenance and operations" means custodial services, 
    facility and ground maintenance, facility operations, 
    facility security, routine facility repairs, and other 
    similar services and functions.
        "Minimum Funding Level" is defined in paragraph (9) of 
    subsection (g) of this Section.
        "New Property Tax Relief Pool Funds" means, for any 
    given fiscal year, all State funds appropriated under 
    Section 2-3.170 of the School Code. 
        "New State Funds" means, for a given school year, all 
    State funds appropriated for Evidence-Based Funding in 
    excess of the amount needed to fund the Base Funding 
    Minimum for all Organizational Units in that school year.
        "Net State Contribution Target" means, for a given 
    school year, the amount of State funds that would be 
    necessary to fully meet the Adequacy Target of an 
    Operational Unit minus the Preliminary Resources available 
    to each unit.
        "Nurse" means an individual licensed as a certified 
    school nurse, in accordance with the rules established for 
    nursing services by the State Board, who is an employee of 
    and is available to provide health care-related services 
    for students of an Organizational Unit.
        "Operating Tax Rate" means the rate utilized in the 
    previous year to extend property taxes for all purposes, 
    except, Bond and Interest, Summer School, Rent, Capital 
    Improvement, and Vocational Education Building purposes. 
    For Hybrid Districts, the Operating Tax Rate shall be the 
    combined elementary and high school rates utilized in the 
    previous year to extend property taxes for all purposes, 
    except, Bond and Interest, Summer School, Rent, Capital 
    Improvement, and Vocational Education Building purposes. 
        "Organizational Unit" means a Laboratory School or any 
    public school district that is recognized as such by the 
    State Board and that contains elementary schools typically 
    serving kindergarten through 5th grades, middle schools 
    typically serving 6th through 8th grades, or high schools 
    typically serving 9th through 12th grades, a program 
    established under Section 2-3.66 or 2-3.41, or a program 
    operated by a regional office of education or an 
    intermediate service center under Article 13A or 13B. The 
    General Assembly acknowledges that the actual grade levels 
    served by a particular Organizational Unit may vary 
    slightly from what is typical.
        "Organizational Unit CWI" is determined by calculating 
    the CWI in the region and original county in which an 
    Organizational Unit's primary administrative office is 
    located as set forth in this paragraph, provided that if 
    the Organizational Unit CWI as calculated in accordance 
    with this paragraph is less than 0.9, the Organizational 
    Unit CWI shall be increased to 0.9.  Each county's current 
    CWI value shall be adjusted based on the CWI value of that 
    county's neighboring Illinois counties, to create a 
    "weighted adjusted index value". This shall be calculated 
    by summing the CWI values of all of a county's adjacent 
    Illinois counties and dividing by the number of adjacent 
    Illinois counties, then taking the weighted value of the 
    original county's CWI value and the adjacent Illinois 
    county average. To calculate this weighted value, if the 
    number of adjacent Illinois counties is greater than 2, the 
    original county's CWI value will be weighted at 0.25 and 
    the adjacent Illinois county average will be weighted at 
    0.75. If the number of adjacent Illinois counties is 2, the 
    original county's CWI value will be weighted at 0.33 and 
    the adjacent Illinois county average will be weighted at 
    0.66. The greater of the county's current CWI value and its 
    weighted adjusted index value shall be used as the 
    Organizational Unit CWI.
        "Preceding Tax Year" means the property tax levy year 
    immediately preceding the Base Tax Year.
        "Preceding Tax Year's Extension" means the product of 
    the equalized assessed valuation utilized by the county 
    clerk in the Preceding Tax Year multiplied by the Operating 
    Tax Rate. 
        "Preliminary Percent of Adequacy" is defined in 
    paragraph (2) of subsection (f) of this Section.
        "Preliminary Resources" is defined in paragraph (2) of 
    subsection (f) of this Section.
        "Principal" means a school administrator duly endorsed 
    to be employed as a principal in this State.
        "Professional development" means training programs for 
    licensed staff in schools, including, but not limited to, 
    programs that assist in implementing new curriculum 
    programs, provide data focused or academic assessment data 
    training to help staff identify a student's weaknesses and 
    strengths, target interventions, improve instruction, 
    encompass instructional strategies for English learner, 
    gifted, or at-risk students, address inclusivity, cultural 
    sensitivity, or implicit bias, or otherwise provide 
    professional support for licensed staff.
        "Prototypical" means 450 special education 
    pre-kindergarten and kindergarten through grade 5 students 
    for an elementary school, 450 grade 6 through 8 students 
    for a middle school, and 600 grade 9 through 12 students 
    for a high school.
        "PTELL" means the Property Tax Extension Limitation 
    Law.
        "PTELL EAV" is defined in paragraph (4) of subsection 
    (d) of this Section.
        "Pupil support staff" means a nurse, psychologist, 
    social worker, family liaison personnel, or other staff 
    member who provides support to at-risk or struggling 
    students.
        "Real Receipts" is defined in paragraph (1) of 
    subsection (d) of this Section.
        "Regionalization Factor" means, for a particular 
    Organizational Unit, the figure derived by dividing the 
    Organizational Unit CWI by the Statewide Weighted CWI.
        "School site staff" means the primary school secretary 
    and any additional clerical personnel assigned to a school.
        "Special education" means special educational 
    facilities and services, as defined in Section 14-1.08 of 
    this Code.
        "Special Education Allocation" means the amount of an 
    Organizational Unit's final Adequacy Target attributable 
    to special education divided by the Organizational Unit's 
    final Adequacy Target, the product of which shall be 
    multiplied by the amount of new funding received pursuant 
    to this Section.  An Organizational Unit's final Adequacy 
    Target attributable to special education shall include all 
    special education investment adequacy elements. 
        "Specialist teacher" means a teacher who provides 
    instruction in subject areas not included in core subjects, 
    including, but not limited to, art, music, physical 
    education, health, driver education, career-technical 
    education, and such other subject areas as may be mandated 
    by State law or provided by an Organizational Unit.
        "Specially Funded Unit" means an Alternative School, 
    safe school, Department of Juvenile Justice school, 
    special education cooperative or entity recognized by the 
    State Board as a special education cooperative, 
    State-approved charter school, or alternative learning 
    opportunities program that received direct funding from 
    the State Board during the 2016-2017 school year through 
    any of the funding sources included within the calculation 
    of the Base Funding Minimum or Glenwood Academy.
        "Supplemental Grant Funding" means supplemental 
    general State aid funding received by an Organization Unit 
    during the 2016-2017 school year pursuant to subsection (H) 
    of Section 18-8.05 of this Code (now repealed). 
        "State Adequacy Level" is the sum of the Adequacy 
    Targets of all Organizational Units.
        "State Board" means the State Board of Education.
        "State Superintendent" means the State Superintendent 
    of Education.
        "Statewide Weighted CWI" means a figure determined by 
    multiplying each Organizational Unit CWI times the ASE for 
    that Organizational Unit creating a weighted value, 
    summing all Organizational Unit's weighted values, and 
    dividing by the total ASE of all Organizational Units, 
    thereby creating an average weighted index.
        "Student activities" means non-credit producing 
    after-school programs, including, but not limited to, 
    clubs, bands, sports, and other activities authorized by 
    the school board of the Organizational Unit.
        "Substitute teacher" means an individual teacher or 
    teaching assistant who is employed by an Organizational 
    Unit and is temporarily serving the Organizational Unit on 
    a per diem or per period-assignment basis replacing another 
    staff member.
        "Summer school" means academic and enrichment programs 
    provided to students during the summer months outside of 
    the regular school year.
        "Supervisory aide" means a non-licensed staff member 
    who helps in supervising students of an Organizational 
    Unit, but does so outside of the classroom, in situations 
    such as, but not limited to, monitoring hallways and 
    playgrounds, supervising lunchrooms, or supervising 
    students when being transported in buses serving the 
    Organizational Unit.
        "Target Ratio" is defined in paragraph (4) of 
    subsection (g).
        "Tier 1", "Tier 2", "Tier 3", and "Tier 4" are defined 
    in paragraph (3) of subsection (g).
        "Tier 1 Aggregate Funding", "Tier 2 Aggregate 
    Funding", "Tier 3 Aggregate Funding", and "Tier 4 Aggregate 
    Funding" are defined in paragraph (1) of subsection (g). 
    (b)  Adequacy Target calculation. 
        (1)  Each Organizational Unit's Adequacy Target is the 
    sum of the Organizational Unit's cost of providing 
    Essential Elements, as calculated in accordance with this 
    subsection (b), with the salary amounts in the Essential 
    Elements multiplied by a Regionalization Factor calculated 
    pursuant to paragraph (3) of this subsection (b).
        (2)  The Essential Elements are attributable on a pro 
    rata basis related to defined subgroups of the ASE of each 
    Organizational Unit as specified in this paragraph (2), 
    with investments and FTE positions pro rata funded based on 
    ASE counts in excess or less than the thresholds set forth 
    in this paragraph (2). The method for calculating 
    attributable pro rata costs and the defined subgroups 
    thereto are as follows: 
            (A) Core class size investments. Each 
        Organizational Unit shall receive the funding required 
        to support that number of FTE core teacher positions as 
        is needed to keep the respective class sizes of the 
        Organizational Unit to the following maximum numbers:
                (i) For grades kindergarten through 3, the 
            Organizational Unit shall receive funding required 
            to support one FTE core teacher position for every 
            15 Low-Income Count students in those grades and 
            one FTE core teacher position for every 20 
            non-Low-Income Count students in those grades.
                (ii) For grades 4 through 12, the 
            Organizational Unit shall receive funding required 
            to support one FTE core teacher position for every 
            20 Low-Income Count students in those grades and 
            one FTE core teacher position for every 25 
            non-Low-Income Count students in those grades.
            The number of non-Low-Income Count students in a 
        grade shall be determined by subtracting the 
        Low-Income students in that grade from the ASE of the 
        Organizational Unit for that grade.
            (B) Specialist teacher investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover that number of FTE specialist teacher 
        positions that correspond to the following 
        percentages: 
                (i) if the Organizational Unit operates an 
            elementary or middle school, then 20.00% of the 
            number of the Organizational Unit's core teachers, 
            as determined under subparagraph (A) of this 
            paragraph (2); and
                (ii) if such Organizational Unit operates a 
            high school, then 33.33% of the number of the 
            Organizational Unit's core teachers. 
            (C) Instructional facilitator investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover one FTE instructional facilitator position 
        for every 200 combined ASE of pre-kindergarten 
        children with disabilities and all kindergarten 
        through grade 12 students of the Organizational Unit.
            (D) Core intervention teacher (tutor) investments. 
        Each Organizational Unit shall receive the funding 
        needed to cover one FTE teacher position for each 
        prototypical elementary, middle, and high school.
            (E) Substitute teacher investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover substitute teacher costs that is equal to 
        5.70% of the minimum pupil attendance days required 
        under Section 10-19 of this Code for all full-time 
        equivalent core, specialist, and intervention 
        teachers, school nurses, special education teachers 
        and instructional assistants, instructional 
        facilitators, and summer school and extended-day 
        teacher positions, as determined under this paragraph 
        (2), at a salary rate of 33.33% of the average salary 
        for grade K through 12 teachers and 33.33% of the 
        average salary of each instructional assistant 
        position.
            (F) Core guidance counselor investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover one FTE guidance counselor for each 450 
        combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 5 
        students, plus one FTE guidance counselor for each 250 
        grades 6 through 8 ASE middle school students, plus one 
        FTE guidance counselor for each 250 grades 9 through 12 
        ASE high school students.
            (G) Nurse investments. Each Organizational Unit 
        shall receive the funding needed to cover one FTE nurse 
        for each 750 combined ASE of pre-kindergarten children 
        with disabilities and all kindergarten through grade 
        12 students across all grade levels it serves.
            (H) Supervisory aide investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover one FTE for each 225 combined ASE of 
        pre-kindergarten children with disabilities and all 
        kindergarten through grade 5 students, plus one FTE for 
        each 225 ASE middle school students, plus one FTE for 
        each 200 ASE high school students.
            (I) Librarian investments. Each Organizational 
        Unit shall receive the funding needed to cover one FTE 
        librarian for each prototypical elementary school, 
        middle school, and high school and one FTE aide or 
        media technician for every 300 combined ASE of 
        pre-kindergarten children with disabilities and all 
        kindergarten through grade 12 students.
            (J) Principal investments. Each Organizational 
        Unit shall receive the funding needed to cover one FTE 
        principal position for each prototypical elementary 
        school, plus one FTE principal position for each 
        prototypical middle school, plus one FTE principal 
        position for each prototypical high school.
            (K) Assistant principal investments. Each 
        Organizational Unit shall receive the funding needed 
        to cover one FTE assistant principal position for each 
        prototypical elementary school, plus one FTE assistant 
        principal position for each prototypical middle 
        school, plus one FTE assistant principal position for 
        each prototypical high school.
            (L) School site staff investments. Each 
        Organizational Unit shall receive the funding needed 
        for one FTE position for each 225 ASE of 
        pre-kindergarten children with disabilities and all 
        kindergarten through grade 5 students, plus one FTE 
        position for each 225 ASE middle school students, plus 
        one FTE position for each 200 ASE high school students.
            (M) Gifted investments. Each Organizational Unit 
        shall receive $40 per kindergarten through grade 12 
        ASE.
            (N) Professional development investments. Each 
        Organizational Unit shall receive $125 per student of 
        the combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 12 
        students for trainers and other professional 
        development-related expenses for supplies and 
        materials.
            (O) Instructional material investments. Each 
        Organizational Unit shall receive $190 per student of 
        the combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 12 
        students to cover instructional material costs.
            (P) Assessment investments. Each Organizational 
        Unit shall receive $25 per student of the combined ASE 
        of pre-kindergarten children with disabilities and all 
        kindergarten through grade 12 students student to 
        cover assessment costs.
            (Q) Computer technology and equipment investments. 
        Each Organizational Unit shall receive $285.50 per 
        student of the combined ASE of pre-kindergarten 
        children with disabilities and all kindergarten 
        through grade 12 students to cover computer technology 
        and equipment costs. For the 2018-2019 school year and 
        subsequent school years, Organizational Units assigned 
        to Tier 1 and Tier 2 in the prior school year shall 
        receive an additional $285.50 per student of the 
        combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 12 
        students to cover computer technology and equipment 
        costs in the Organization Unit's Adequacy Target. The 
        State Board may establish additional requirements for 
        Organizational Unit expenditures of funds received 
        pursuant to this subparagraph (Q), including a 
        requirement that funds received pursuant to this 
        subparagraph (Q) may be used only for serving the 
        technology needs of the district. It is the intent of 
        this amendatory Act of the 100th General Assembly that 
        all Tier 1 and Tier 2 districts receive the addition to 
        their Adequacy Target in the following year, subject to 
        compliance with the requirements of the State Board.
            (R) Student activities investments. Each 
        Organizational Unit shall receive the following 
        funding amounts to cover student activities: $100 per 
        kindergarten through grade 5 ASE student in elementary 
        school, plus $200 per ASE student in middle school, 
        plus $675 per ASE student in high school.
            (S) Maintenance and operations investments. Each 
        Organizational Unit shall receive $1,038 per student 
        of the combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 12 for 
        day-to-day maintenance and operations expenditures, 
        including salary, supplies, and materials, as well as 
        purchased services, but excluding employee benefits. 
        The proportion of salary for the application of a 
        Regionalization Factor and the calculation of benefits 
        is equal to $352.92.
            (T) Central office investments. Each 
        Organizational Unit shall receive $742 per student of 
        the combined ASE of pre-kindergarten children with 
        disabilities and all kindergarten through grade 12 
        students to cover central office operations, including 
        administrators and classified personnel charged with 
        managing the instructional programs, business and 
        operations of the school district, and security 
        personnel. The proportion of salary for the 
        application of a Regionalization Factor and the 
        calculation of benefits is equal to $368.48.
            (U) Employee benefit investments. Each 
        Organizational Unit shall receive 30% of the total of 
        all salary-calculated elements of the Adequacy Target, 
        excluding substitute teachers and student activities 
        investments, to cover benefit costs. For central 
        office and maintenance and operations investments, the 
        benefit calculation shall be based upon the salary 
        proportion of each investment. If at any time the 
        responsibility for funding the employer normal cost of 
        teacher pensions is assigned to school districts, then 
        that amount certified by the Teachers' Retirement 
        System of the State of Illinois to be paid by the 
        Organizational Unit for the preceding school year 
        shall be added to the benefit investment. For any 
        fiscal year in which a school district organized under 
        Article 34 of this Code is responsible for paying the 
        employer normal cost of teacher pensions, then that 
        amount of its employer normal cost plus the amount for 
        retiree health insurance as certified by the Public 
        School Teachers' Pension and Retirement Fund of 
        Chicago to be paid by the school district for the 
        preceding school year that is statutorily required to 
        cover employer normal costs and the amount for retiree 
        health insurance shall be added to the 30% specified in 
        this subparagraph (U).  The Teachers' Retirement System 
        of the State of Illinois and the Public School 
        Teachers' Pension and Retirement Fund of Chicago shall 
        submit such information as the State Superintendent 
        may require for the calculations set forth in this 
        subparagraph (U). 
            (V) Additional investments in low-income students. 
        In addition to and not in lieu of all other funding 
        under this paragraph (2), each Organizational Unit 
        shall receive funding based on the average teacher 
        salary for grades K through 12 to cover the costs of:
                (i) one FTE intervention teacher (tutor) 
            position for every 125 Low-Income Count students;
                (ii) one FTE pupil support staff position for 
            every 125 Low-Income Count students;
                (iii) one FTE extended day teacher position 
            for every 120 Low-Income Count students; and
                (iv) one FTE summer school teacher position 
            for every 120 Low-Income Count students.
            (W) Additional investments in English learner 
        students. In addition to and not in lieu of all other 
        funding under this paragraph (2), each Organizational 
        Unit shall receive funding based on the average teacher 
        salary for grades K through 12 to cover the costs of: 
                (i) one FTE intervention teacher (tutor) 
            position for every 125 English learner students;
                (ii) one FTE pupil support staff position for 
            every 125 English learner students;
                (iii) one FTE extended day teacher position 
            for every 120 English learner students;
                (iv) one FTE summer school teacher position 
            for every 120 English learner students; and
                (v) one FTE core teacher position for every 100 
            English learner students. 
            (X) Special education investments. Each 
        Organizational Unit shall receive funding based on the 
        average teacher salary for grades K through 12 to cover 
        special education as follows: 
                (i) one FTE teacher position for every 141 
            combined ASE of pre-kindergarten children with 
            disabilities and all kindergarten through grade 12 
            students;
                (ii) one FTE instructional assistant for every 
            141 combined ASE of pre-kindergarten children with 
            disabilities and all kindergarten through grade 12 
            students; and
                (iii) one FTE psychologist position for every 
            1,000 combined ASE of pre-kindergarten children 
            with disabilities and all kindergarten through 
            grade 12 students. 
        (3) For calculating the salaries included within the 
    Essential Elements, the State Superintendent shall 
    annually calculate average salaries to the nearest dollar 
    using the employment information system data maintained by 
    the State Board, limited to public schools only and 
    excluding special education and vocational cooperatives, 
    schools operated by the Department of Juvenile Justice, and 
    charter schools, for the following positions: 
            (A) Teacher for grades K through 8.
            (B) Teacher for grades 9 through 12.
            (C) Teacher for grades K through 12.
            (D) Guidance counselor for grades K through 8.
            (E) Guidance counselor for grades 9 through 12.
            (F) Guidance counselor for grades K through 12.
            (G) Social worker.
            (H) Psychologist.
            (I) Librarian.
            (J) Nurse.
            (K) Principal.
            (L) Assistant principal. 
        For the purposes of this paragraph (3), "teacher" 
    includes core teachers, specialist and elective teachers, 
    instructional facilitators, tutors, special education 
    teachers, pupil support staff teachers, English learner 
    teachers, extended-day teachers, and summer school 
    teachers. Where specific grade data is not required for the 
    Essential Elements, the average salary for corresponding 
    positions shall apply.  For substitute teachers, the 
    average teacher salary for grades K through 12 shall apply. 
        For calculating the salaries included within the 
    Essential Elements for positions not included within EIS 
    Data, the following salaries shall be used in the first 
    year of implementation of Evidence-Based Funding: 
            (i) school site staff,  $30,000; and
            (ii) non-instructional assistant, instructional 
        assistant, library aide, library media tech, or 
        supervisory aide:  $25,000. 
        In the second and subsequent years of implementation of 
    Evidence-Based Funding, the amounts in items (i) and (ii) 
    of this paragraph (3) shall annually increase by the ECI. 
        The salary amounts for the Essential Elements 
    determined pursuant to subparagraphs (A) through (L), (S) 
    and (T), and (V) through (X) of paragraph (2) of subsection 
    (b) of this Section shall be multiplied by a 
    Regionalization Factor. 
    (c) Local capacity calculation. 
        (1) Each Organizational Unit's Local Capacity 
    represents an amount of funding it is assumed to contribute 
    toward its Adequacy Target for purposes of the 
    Evidence-Based Funding formula calculation. "Local 
    Capacity" means either (i) the Organizational Unit's Local 
    Capacity Target as calculated in accordance with paragraph 
    (2) of this subsection (c) if its Real Receipts are equal 
    to or less than its Local Capacity Target or (ii) the 
    Organizational Unit's Adjusted Local Capacity, as 
    calculated in accordance with paragraph (3) of this 
    subsection (c) if Real Receipts are more than its Local 
    Capacity Target.
        (2) "Local Capacity Target" means, for an 
    Organizational Unit, that dollar amount that is obtained by 
    multiplying its Adequacy Target by its Local Capacity 
    Ratio. 
            (A) An Organizational Unit's Local Capacity 
        Percentage is the conversion of the Organizational 
        Unit's Local Capacity Ratio, as such ratio is 
        determined in accordance with subparagraph (B) of this 
        paragraph (2), into a cumulative distribution 
        resulting in a percentile ranking to determine each 
        Organizational Unit's relative position to all other 
        Organizational Units in this State.  The calculation of 
        Local Capacity Percentage is described in subparagraph 
        (C) of this paragraph (2).
            (B) An Organizational Unit's Local Capacity Ratio 
        in a given year is the percentage obtained by dividing 
        its Adjusted EAV or PTELL EAV, whichever is less, by 
        its Adequacy Target, with the resulting ratio further 
        adjusted as follows: 
                (i)  for Organizational Units serving grades 
            kindergarten through 12 and Hybrid Districts, no 
            further adjustments shall be made;
                (ii) for Organizational Units serving grades 
            kindergarten through 8, the ratio shall be 
            multiplied by 9/13;
                (iii) for Organizational Units serving grades 
            9 through 12, the Local Capacity Ratio shall be 
            multiplied by 4/13; and
                (iv) for an Organizational Unit with a 
            different grade configuration than those specified 
            in items (i) through (iii) of this subparagraph 
            (B), the State Superintendent shall determine a 
            comparable adjustment based on the grades served. 
            (C) The Local Capacity Percentage is equal to the 
        percentile ranking of the district. Local Capacity 
        Percentage converts each Organizational Unit's Local 
        Capacity Ratio to a cumulative distribution resulting 
        in a percentile ranking to determine each 
        Organizational Unit's relative position to all other 
        Organizational Units in this State. The Local Capacity 
        Percentage cumulative distribution resulting in a 
        percentile ranking for each Organizational Unit shall 
        be calculated using the standard normal distribution 
        of the score in relation to the weighted mean and 
        weighted standard deviation and Local Capacity Ratios 
        of all Organizational Units. If the value assigned to 
        any Organizational Unit is in excess of 90%, the value 
        shall be adjusted to 90%.  For Laboratory Schools, the 
        Local Capacity Percentage shall be set at 10% in

        recognition of the absence of EAV and resources from 
        the public university that are allocated to
the 
        Laboratory School. For programs operated by a regional 
        office of education or an intermediate service center, 
        the Local Capacity Percentage must be set at 10% in 
        recognition of the absence of EAV and resources from 
        school districts that are allocated to the regional 
        office of education or intermediate service center. 
        The weighted mean for the Local Capacity Percentage 
        shall be determined by multiplying each Organizational 
        Unit's Local Capacity Ratio times the ASE for the unit 
        creating a weighted value, summing the weighted values 
        of all Organizational Units, and dividing by the total 
        ASE of all Organizational Units. The weighted standard 
        deviation shall be determined by taking the square root 
        of the weighted variance of all Organizational Units' 
        Local Capacity Ratio, where the variance is calculated 
        by squaring the difference between each unit's Local 
        Capacity Ratio and the weighted mean, then multiplying 
        the variance for each unit times the ASE for the unit 
        to create a weighted variance for each unit, then 
        summing all units' weighted variance and dividing by 
        the total ASE of all units.
            (D) For any Organizational Unit, the 
        Organizational Unit's Adjusted Local Capacity Target 
        shall be reduced by either (i) the school board's 
        remaining contribution pursuant to paragraph (ii) of 
        subsection (b-4) of Section 16-158 of the Illinois 
        Pension Code in a given year, or (ii) the board of 
        education's remaining contribution pursuant to 
        paragraph (iv) of subsection (b) of Section 17-129 of 
        the Illinois Pension Code absent the employer normal 
        cost portion of the required contribution and amount 
        allowed pursuant to subdivision (3) of Section 
        17-142.1 of the Illinois Pension Code in a given year. 
        In the preceding sentence, item (i) shall be certified 
        to the State Board of Education by the Teachers' 
        Retirement System of the State of Illinois and item 
        (ii) shall be certified to the State Board of Education 
        by the Public School Teachers' Pension and Retirement 
        Fund of the City of Chicago. 
        (3) If an Organizational Unit's Real Receipts are more 
    than its Local Capacity Target, then its Local Capacity 
    shall equal an Adjusted Local Capacity Target as calculated 
    in accordance with this paragraph (3).  The Adjusted Local 
    Capacity Target is calculated as the sum of the 
    Organizational Unit's Local Capacity Target and its Real 
    Receipts Adjustment.  The Real Receipts Adjustment equals 
    the Organizational Unit's Real Receipts less its Local 
    Capacity Target, with the resulting figure multiplied by 
    the Local Capacity Percentage.
        As used in this paragraph (3), "Real Percent of 
    Adequacy" means the sum of an Organizational Unit's Real 
    Receipts, CPPRT, and Base Funding Minimum, with the 
    resulting figure divided by the Organizational Unit's 
    Adequacy Target. 
    (d) Calculation of Real Receipts, EAV, and Adjusted EAV for 
purposes of the Local Capacity calculation. 
        (1) An Organizational Unit's Real Receipts are the 
    product of its Applicable Tax Rate and its Adjusted EAV.  An 
    Organizational Unit's Applicable Tax Rate is its Adjusted 
    Operating Tax Rate for property within the Organizational 
    Unit.
        (2) The State Superintendent shall calculate the 
    Equalized Assessed Valuation, or EAV, of all taxable 
    property of each Organizational Unit as of September 30 of 
    the previous year in accordance with paragraph (3) of this 
    subsection (d).  The State Superintendent shall then 
    determine the Adjusted EAV of each Organizational Unit in 
    accordance with paragraph (4) of this subsection (d), which 
    Adjusted EAV figure shall be used for the purposes of 
    calculating Local Capacity.
        (3) To calculate Real Receipts and EAV, the Department 
    of Revenue shall supply to the State Superintendent the 
    value as equalized or assessed by the Department of Revenue 
    of all taxable property of every Organizational Unit, 
    together with (i) the applicable tax rate used in extending 
    taxes for the funds of the Organizational Unit as of 
    September 30 of the previous year and (ii) the limiting 
    rate for all Organizational Units subject to property tax 
    extension limitations as imposed under PTELL. 
            (A) The Department of Revenue shall add to the 
        equalized assessed value of all taxable property of 
        each Organizational Unit situated entirely or 
        partially within a county that is or was subject to the 
        provisions of Section 15-176 or 15-177 of the Property 
        Tax Code (i) an amount equal to the total amount by 
        which the homestead exemption allowed under Section 
        15-176 or 15-177 of the Property Tax Code for real 
        property situated in that Organizational Unit exceeds 
        the total amount that would have been allowed in that 
        Organizational Unit if the maximum reduction under 
        Section 15-176 was (I) $4,500 in Cook County or $3,500 
        in all other counties in tax year 2003 or (II) $5,000 
        in all counties in tax year 2004 and thereafter and 
        (ii) an amount equal to the aggregate amount for the 
        taxable year of all additional exemptions under 
        Section 15-175 of the Property Tax Code for owners with 
        a household income of $30,000 or less. The county clerk 
        of any county that is or was subject to the provisions 
        of Section 15-176 or 15-177 of the Property Tax Code 
        shall annually calculate and certify to the Department 
        of Revenue for each Organizational Unit all homestead 
        exemption amounts under Section 15-176 or 15-177 of the 
        Property Tax Code and all amounts of additional 
        exemptions under Section 15-175 of the Property Tax 
        Code for owners with a household income of $30,000 or 
        less. It is the intent of this subparagraph (A) that if 
        the general homestead exemption for a parcel of 
        property is determined under Section 15-176 or 15-177 
        of the Property Tax Code rather than Section 15-175, 
        then the calculation of EAV shall not be affected by 
        the difference, if any, between the amount of the 
        general homestead exemption allowed for that parcel of 
        property under Section 15-176 or 15-177 of the Property 
        Tax Code and the amount that would have been allowed 
        had the general homestead exemption for that parcel of 
        property been determined under Section 15-175 of the 
        Property Tax Code. It is further the intent of this 
        subparagraph (A) that if additional exemptions are 
        allowed under Section 15-175 of the Property Tax Code 
        for owners with a household income of less than 
        $30,000, then the calculation of EAV shall not be 
        affected by the difference, if any, because of those 
        additional exemptions.
            (B) With respect to any part of an Organizational 
        Unit within a redevelopment project area in respect to 
        which a municipality has adopted tax increment 
        allocation financing pursuant to the Tax Increment 
        Allocation Redevelopment Act, Division 74.4 of Article 
        11 of the Illinois Municipal Code, or the Industrial 
        Jobs Recovery Law, Division 74.6 of Article 11 of the 
        Illinois Municipal Code, no part of the current EAV of 
        real property located in any such project area which is 
        attributable to an increase above the total initial EAV 
        of such property shall be used as part of the EAV of 
        the Organizational Unit, until such time as all 
        redevelopment project costs have been paid, as 
        provided in Section 11-74.4-8 of the Tax Increment 
        Allocation Redevelopment Act or in Section 11-74.6-35 
        of the Industrial Jobs Recovery Law. For the purpose of 
        the EAV of the Organizational Unit, the total initial 
        EAV or the current EAV, whichever is lower, shall be 
        used until such time as all redevelopment project costs 
        have been paid.
            (B-5) The real property equalized assessed 
        valuation for a school district shall be adjusted by 
        subtracting from the real property value, as equalized 
        or assessed by the Department of Revenue, for the 
        district an amount computed by dividing the amount of 
        any abatement of taxes under Section 18-170 of the 
        Property Tax Code by 3.00% for a district maintaining 
        grades kindergarten through 12, by 2.30% for a district 
        maintaining grades kindergarten through 8, or by 1.05% 
        for a district maintaining grades 9 through 12 and 
        adjusted by an amount computed by dividing the amount 
        of any abatement of taxes under subsection (a) of 
        Section 18-165 of the Property Tax Code by the same 
        percentage rates for district type as specified in this 
        subparagraph (B-5). 
            (C) For Organizational Units that are Hybrid 
        Districts, the State Superintendent shall use the 
        lesser of the adjusted equalized assessed valuation 
        for property within the partial elementary unit 
        district for elementary purposes, as defined in 
        Article 11E of this Code, or the adjusted equalized 
        assessed valuation for property within the partial 
        elementary unit district for high school purposes, as 
        defined in Article 11E of this Code. 
        (4) An Organizational Unit's Adjusted EAV shall be the 
    average of its EAV over the immediately preceding 3 years 
    or its EAV in the immediately preceding year if the EAV in 
    the immediately preceding year has declined by 10% or more 
    compared to the 3-year average. In the event of 
    Organizational Unit reorganization, consolidation, or 
    annexation, the Organizational Unit's Adjusted EAV for the 
    first 3 years after such change shall be as follows:   the 
    most current EAV shall be used in the first year, the 
    average of a 2-year EAV or its EAV in the immediately 
    preceding year if the EAV declines by 10% or more compared 
    to the 2-year average for the second year, and a 3-year 
    average EAV or its EAV in the immediately preceding year if 
    the adjusted EAV declines by 10% or more compared to the 
    3-year average for the third year. For any school district 
    whose EAV in the immediately preceding year is used in 
    calculations, in the following year, the Adjusted EAV shall 
    be the average of its EAV over the immediately preceding 2 
    years or the immediately preceding year if that year 
    represents a decline of 10% or more compared to the 2-year 
    average. 
        "PTELL EAV" means a figure calculated by the State 
    Board for Organizational Units subject to PTELL as 
    described in this paragraph (4) for the purposes of 
    calculating an Organizational Unit's Local Capacity Ratio. 
    Except as otherwise provided in this paragraph (4), the 
    PTELL EAV of an Organizational Unit shall be equal to the 
    product of the equalized assessed valuation last used in 
    the calculation of general State aid under Section 18-8.05 
    of this Code (now repealed) or Evidence-Based Funding under 
    this Section and the Organizational Unit's Extension 
    Limitation Ratio. If an Organizational Unit has approved or 
    does approve an increase in its limiting rate, pursuant to 
    Section 18-190 of the Property Tax Code, affecting the Base 
    Tax Year, the PTELL EAV shall be equal to the product of 
    the equalized assessed valuation last used in the 
    calculation of general State aid under Section 18-8.05 of 
    this Code (now repealed) or Evidence-Based Funding under 
    this Section multiplied by an amount equal to one plus the 
    percentage increase, if any, in the Consumer Price Index 
    for All Urban Consumers for all items published by the 
    United States Department of Labor for the 12-month calendar 
    year preceding the Base Tax Year, plus the equalized 
    assessed valuation of new property, annexed property, and 
    recovered tax increment value and minus the equalized 
    assessed valuation of disconnected property.
        As used in this paragraph (4), "new property" and 
    "recovered tax increment value" shall have the meanings set 
    forth in the Property Tax Extension Limitation Law.
    (e) Base Funding Minimum calculation. 
        (1) For the 2017-2018 school year, the Base Funding 
    Minimum of an Organizational Unit or a Specially Funded 
    Unit shall be the amount of State funds distributed to the 
    Organizational Unit or Specially Funded Unit during the 
    2016-2017 school year prior to any adjustments and 
    specified appropriation amounts described in this 
    paragraph (1) from the following Sections, as calculated by 
    the State Superintendent:  Section 18-8.05 of this Code (now 
    repealed); Section 5 of Article 224 of Public Act 99-524 
    (equity grants); Section 14-7.02b of this Code (funding for 
    children requiring special education services); Section 
    14-13.01 of this Code (special education facilities and 
    staffing), except for reimbursement of the cost of 
    transportation pursuant to Section 14-13.01; Section 
    14C-12 of this Code (English learners); and Section 18-4.3 
    of this Code (summer school), based on an appropriation 
    level of $13,121,600.  For a school district organized under 
    Article 34 of this Code, the Base Funding Minimum also 
    includes (i) the funds allocated to the school district 
    pursuant to Section 1D-1 of this Code attributable to 
    funding programs authorized by the Sections of this Code 
    listed in the preceding sentence; and (ii) the difference 
    between (I) the funds allocated to the school district 
    pursuant to Section 1D-1 of this Code attributable to the 
    funding programs authorized by Section 14-7.02 (non-public 
    special education reimbursement), subsection (b) of 
    Section 14-13.01 (special education transportation), 
    Section 29-5 (transportation), Section 2-3.80 
    (agricultural education), Section 2-3.66 (truants' 
    alternative education), Section 2-3.62 (educational 
    service centers), and Section 14-7.03 (special education - 
    orphanage) of this Code and Section 15 of the Childhood 
    Hunger Relief Act (free breakfast program) and (II) the 
    school district's actual expenditures for its non-public 
    special education, special education transportation, 
    transportation programs, agricultural education, truants' 
    alternative education, services that would otherwise be 
    performed by a regional office of education, special 
    education orphanage expenditures, and free breakfast, as 
    most recently calculated and reported pursuant to 
    subsection (f) of Section 1D-1 of this Code. The Base 
    Funding Minimum for Glenwood Academy shall be $625,500. For 
    programs operated by a regional office of education or an 
    intermediate service center, the Base Funding Minimum must 
    be the total amount of State funds allocated to those 
    programs in the 2018-2019 school year and amounts provided 
    pursuant to Article 34 of Public Act 100-586 and Section 
    3-16 of this Code.  All programs established after the 
    effective date of this amendatory Act  of the 101st General 
    Assembly and administered by a regional office of education 
    or an intermediate service center must have an initial Base 
    Funding Minimum set to an amount equal to the first-year 
    ASE multiplied by the amount of per pupil funding received 
    in the previous school year by the lowest funded similar 
    existing program type. If the enrollment for a program 
    operated by a regional office of education or an 
    intermediate service center is zero, then it  may not 
    receive Base Funding Minimum funds for that program in the 
    next fiscal year, and those funds must be distributed to 
    Organizational Units under subsection (g). 
        (2) For the 2018-2019 and subsequent school years, the 
    Base Funding Minimum of Organizational Units and Specially 
    Funded Units shall be the sum of (i) the amount of 
    Evidence-Based Funding for the prior school year, (ii) the 
    Base Funding Minimum for the prior school year, and (iii) 
    any amount received by a school district pursuant to 
    Section 7 of Article 97 of Public Act 100-21. 
    (f) Percent of Adequacy and Final Resources calculation. 
        (1) The Evidence-Based Funding formula establishes a 
    Percent of Adequacy for each Organizational Unit in order 
    to place such units into tiers for the purposes of the 
    funding distribution system described in subsection (g) of 
    this Section.  Initially, an Organizational Unit's 
    Preliminary Resources and Preliminary Percent of Adequacy 
    are calculated pursuant to paragraph (2) of this subsection 
    (f).  Then, an Organizational Unit's Final Resources and 
    Final Percent of Adequacy are calculated to account for the 
    Organizational Unit's poverty concentration levels 
    pursuant to paragraphs (3) and (4) of this subsection (f).
        (2) An Organizational Unit's Preliminary Resources are 
    equal to the sum of its Local Capacity Target, CPPRT, and 
    Base Funding Minimum.  An Organizational Unit's Preliminary 
    Percent of Adequacy is the lesser of (i) its Preliminary 
    Resources divided by its Adequacy Target or (ii) 100%.
        (3) Except for Specially Funded Units, an 
    Organizational Unit's Final Resources are equal the sum of 
    its Local Capacity, CPPRT, and Adjusted Base Funding 
    Minimum.  The Base Funding Minimum of each Specially Funded 
    Unit shall serve as its Final Resources, except that the 
    Base Funding Minimum for State-approved charter schools 
    shall not include any portion of general State aid 
    allocated in the prior year based on the per capita tuition 
    charge times the charter school enrollment.
        (4) An Organizational Unit's Final Percent of Adequacy 
    is its Final Resources divided by its Adequacy Target. An 
    Organizational Unit's Adjusted Base Funding Minimum is 
    equal to its Base Funding Minimum less its Supplemental 
    Grant Funding, with the resulting figure added to the 
    product of its Supplemental Grant Funding and Preliminary 
    Percent of Adequacy. 
    (g) Evidence-Based Funding formula distribution system. 
        (1) In each school year under the Evidence-Based 
    Funding formula, each Organizational Unit receives funding 
    equal to the sum of its Base Funding Minimum and the unit's 
    allocation of New State Funds determined pursuant to this 
    subsection (g).  To allocate New State Funds, the 
    Evidence-Based Funding formula distribution system first 
    places all Organizational Units into one of 4 tiers in 
    accordance with paragraph (3) of this subsection (g), based 
    on the Organizational Unit's Final Percent of Adequacy.  New 
    State Funds are allocated to each of the 4 tiers as 
    follows:  Tier 1 Aggregate Funding equals 50% of all New 
    State Funds,  Tier 2 Aggregate Funding equals 49% of all New 
    State Funds, Tier 3 Aggregate Funding equals 0.9% of all 
    New State Funds, and Tier 4 Aggregate Funding equals 0.1% 
    of all New State Funds.  Each Organizational Unit within 
    Tier 1 or Tier 2 receives an allocation of New State Funds 
    equal to its tier Funding Gap, as defined in the following 
    sentence, multiplied by the tier's Allocation Rate 
    determined pursuant to paragraph (4) of this subsection 
    (g).  For Tier 1, an Organizational Unit's Funding Gap 
    equals the tier's Target Ratio, as specified in paragraph 
    (5) of this subsection (g), multiplied by the 
    Organizational Unit's Adequacy Target, with the resulting 
    amount reduced by the Organizational Unit's Final 
    Resources.  For Tier 2, an Organizational Unit's Funding Gap 
    equals the tier's Target Ratio, as described in paragraph 
    (5) of this subsection (g), multiplied by the 
    Organizational Unit's Adequacy Target, with the resulting 
    amount reduced by the Organizational Unit's Final 
    Resources and its Tier 1 funding allocation.  To determine 
    the Organizational Unit's Funding Gap, the resulting 
    amount is then multiplied by a factor equal to one minus 
    the Organizational Unit's Local Capacity Target 
    percentage.   Each Organizational Unit within Tier 3 or Tier 
    4 receives an allocation of New State Funds equal to the 
    product of its Adequacy Target and the tier's Allocation 
    Rate, as specified in paragraph (4) of this subsection (g).
        (2) To ensure equitable distribution of dollars for all 
    Tier 2 Organizational Units, no Tier 2 Organizational Unit 
    shall receive fewer dollars per ASE than any Tier 3 
    Organizational Unit. Each Tier 2 and Tier 3 Organizational 
    Unit shall have its funding allocation divided by its ASE. 
    Any Tier 2 Organizational Unit with a funding allocation 
    per ASE below the greatest Tier 3 allocation per ASE shall 
    get a funding allocation equal to the greatest Tier 3 
    funding allocation per ASE multiplied by the 
    Organizational Unit's ASE. Each Tier 2 Organizational 
    Unit's Tier 2 funding allocation shall be multiplied by the 
    percentage calculated by dividing the original Tier 2 
    Aggregate Funding by the sum of all Tier 2 Organizational 
    Unit's Tier 2 funding allocation after adjusting 
    districts' funding below Tier 3 levels. 
        (3) Organizational Units are placed into one of 4 tiers 
    as follows: 
            (A) Tier 1 consists of all Organizational Units, 
        except for Specially Funded Units, with a Percent of 
        Adequacy less than the Tier 1 Target Ratio. The Tier 1 
        Target Ratio is the ratio level that allows for Tier 1 
        Aggregate Funding to be distributed, with the Tier 1 
        Allocation Rate determined pursuant to paragraph (4) 
        of this subsection (g).
            (B) Tier 2 consists of all Tier 1 Units and all 
        other Organizational Units, except for Specially 
        Funded Units, with a Percent of Adequacy of less than 
        0.90.
            (C) Tier 3 consists of all Organizational Units, 
        except for Specially Funded Units, with a Percent of 
        Adequacy of at least 0.90 and less than 1.0.
            (D) Tier 4 consists of all Organizational Units 
        with a Percent of Adequacy of at least 1.0. 
        (4)  The Allocation Rates for Tiers 1 through 4 is 
    determined as follows: 
            (A) The Tier 1 Allocation Rate is 30%.
            (B) The Tier 2 Allocation Rate is the result of the 
        following equation:  Tier 2 Aggregate Funding, divided 
        by the sum of the Funding Gaps for all Tier 2 
        Organizational Units, unless the result of such 
        equation is higher than 1.0.  If the result of such 
        equation is higher than 1.0, then the Tier 2 Allocation 
        Rate is 1.0. 
            (C) The Tier 3 Allocation Rate is the result of the 
        following equation: Tier 3
Aggregate Funding, divided 
        by the sum of the Adequacy Targets of all Tier 3 
        Organizational
Units.
            (D) The Tier 4 Allocation Rate is the result of the 
        following equation: Tier 4
Aggregate Funding, divided 
        by the sum of the Adequacy Targets of all Tier 4 
        Organizational
Units. 
        (5) A tier's Target Ratio is determined as follows: 
            (A) The Tier 1 Target Ratio is the ratio level that 
        allows for Tier 1 Aggregate Funding to be distributed 
        with the Tier 1 Allocation Rate.
            (B) The Tier 2 Target Ratio is 0.90.
            (C) The Tier 3 Target Ratio is 1.0.
        (6) If, at any point, the Tier 1 Target Ratio is 
    greater than 90%, than all Tier 1 funding shall be 
    allocated to Tier 2 and no Tier 1 Organizational Unit's 
    funding may be identified.
        (7) In the event that all Tier 2 Organizational Units 
    receive funding at the Tier 2 Target Ratio level, any 
    remaining New State Funds shall be allocated to Tier 3 and 
    Tier 4 Organizational Units. 
        (8) If any Specially Funded Units, excluding Glenwood 
    Academy, recognized by the State Board  do not qualify for 
    direct funding following the implementation of this 
    amendatory Act of the 100th General Assembly from any of 
    the funding sources included within the definition of Base 
    Funding Minimum, the unqualified portion of the Base 
    Funding Minimum shall be transferred to one or more 
    appropriate Organizational Units as determined by the 
    State Superintendent based on the prior year ASE of the 
    Organizational Units.
        (8.5) If a school district withdraws from a special 
    education cooperative, the portion of the Base Funding 
    Minimum that is attributable to the school district may be 
    redistributed to the school district upon withdrawal.  The 
    school district and the cooperative must include the amount 
    of the Base Funding Minimum that is to be re-apportioned in 
    their withdrawal agreement and notify the State Board of 
    the change with a copy of the agreement upon withdrawal. 
        (9) The Minimum Funding Level is intended to establish 
    a target for State funding that will keep pace with 
    inflation and continue to advance equity through the 
    Evidence-Based Funding formula. The target for State 
    funding of New Property Tax Relief Pool Funds is 
    $50,000,000 for State fiscal year 2019 and subsequent State 
    fiscal years. The Minimum Funding Level is equal to 
    $350,000,000. In addition to any New State Funds, no more 
    than $50,000,000 New Property Tax Relief Pool Funds may be 
    counted towards the Minimum Funding Level. If the sum of 
    New State Funds and applicable New Property Tax Relief Pool 
    Funds are less than the Minimum Funding Level, than funding 
    for tiers shall be reduced in the following manner:
            (A) First, Tier 4 funding shall be reduced by an 
        amount equal to the difference between the Minimum 
        Funding Level and New State Funds until such time as 
        Tier 4 funding is exhausted.
            (B) Next, Tier 3 funding shall be reduced by an 
        amount equal to the difference between the Minimum 
        Funding Level and New State Funds and the reduction in 
        Tier 4 funding until such time as Tier 3 funding is 
        exhausted.
            (C) Next, Tier 2 funding shall be reduced by an 
        amount equal to the difference between the Minimum 
        Funding level and new State Funds and the reduction 
        Tier 4 and Tier 3.
            (D) Finally, Tier 1 funding shall be reduced by an 
        amount equal to the difference between the Minimum 
        Funding level and New State Funds and the reduction in 
        Tier 2, 3, and 4 funding. In addition, the Allocation 
        Rate for Tier 1 shall be reduced to a percentage equal 
        to the Tier 1 allocation rate set by paragraph (4) of 
        this subsection (g), multiplied by the result of New 
        State Funds divided by the Minimum Funding Level.
        (9.5) For State fiscal year 2019 and subsequent State 
    fiscal years, if New State Funds exceed $300,000,000, then 
    any amount in excess of $300,000,000 shall be dedicated for 
    purposes of Section 2-3.170 of this Code up to a maximum of 
    $50,000,000. 
        (10) In the event of a decrease in the amount of the 
    appropriation for this Section in any fiscal year after 
    implementation of this Section, the Organizational Units 
    receiving Tier 1 and Tier 2 funding, as determined under 
    paragraph (3) of this subsection (g), shall be held 
    harmless by establishing a Base Funding Guarantee equal to 
    the per pupil kindergarten through grade 12 funding 
    received in accordance with this Section in the prior 
    fiscal year. Reductions shall be
made to the Base Funding 
    Minimum of Organizational Units in Tier 3 and Tier 4 on a

    per pupil basis equivalent to the total number of the ASE 
    in Tier 3-funded and Tier 4-funded Organizational Units 
    divided by the total reduction in State funding. The Base

    Funding Minimum as reduced shall continue to be applied to 
    Tier 3 and Tier 4
Organizational Units and adjusted by the 
    relative formula when increases in
appropriations for this 
    Section resume. In no event may State funding reductions to

    Organizational Units in Tier 3 or Tier 4 exceed an amount 
    that would be less than the
Base Funding Minimum 
    established in the first year of implementation of this

    Section. If additional reductions are required, all school 
    districts shall receive a
reduction by a per pupil amount 
    equal to the aggregate additional appropriation
reduction 
    divided by the total ASE of all Organizational Units. 
        (11) The State Superintendent shall make minor 
    adjustments to the distribution formula set forth in this 
    subsection (g) to account for the rounding of percentages 
    to the nearest tenth of a percentage and dollar amounts to 
    the nearest whole dollar. 
    (h) State Superintendent administration of funding and 
district submission requirements. 
        (1) The State Superintendent shall, in accordance with 
    appropriations made by the General Assembly, meet the 
    funding obligations created under this Section.
        (2) The State Superintendent shall calculate the 
    Adequacy Target for each Organizational Unit and Net State 
    Contribution Target for each Organizational Unit under 
    this Section. The State Superintendent shall also certify 
    the actual amounts of the New State Funds payable for each 
    eligible Organizational Unit based on the equitable 
    distribution calculation to the unit's treasurer, as soon 
    as possible after such amounts are calculated, including 
    any applicable adjusted charge-off increase. No 
    Evidence-Based Funding shall be distributed within an 
    Organizational Unit without the approval of the unit's 
    school board.
        (3) Annually, the State Superintendent shall calculate 
    and report to each Organizational Unit the unit's aggregate 
    financial adequacy amount, which shall be the sum of the 
    Adequacy Target for each Organizational Unit. The State 
    Superintendent shall calculate and report separately for 
    each Organizational Unit the unit's total State funds 
    allocated for its students with disabilities. The State 
    Superintendent shall calculate and report separately for 
    each Organizational Unit the amount of funding and 
    applicable FTE calculated for each Essential Element of the 
    unit's Adequacy Target.
        (4) Annually, the State Superintendent shall calculate 
    and report to each Organizational Unit the amount the unit 
    must expend on special education and bilingual education 
    and computer technology and equipment for Organizational 
    Units assigned to Tier 1 or Tier 2 that received an 
    additional $285.50 per student computer technology and 
    equipment investment grant  to their Adequacy Target 
    pursuant to the unit's Base Funding Minimum, Special 
    Education Allocation, Bilingual Education Allocation, and 
    computer technology and equipment investment allocation.
        (5) Moneys distributed under this Section shall be 
    calculated on a school year basis, but paid on a fiscal 
    year basis, with payments beginning in August and extending 
    through June. Unless otherwise provided, the moneys 
    appropriated for each fiscal year shall be distributed in 
    22 equal payments at least 2 times monthly to each 
    Organizational Unit. The State Board shall publish a yearly 
    distribution schedule at its meeting in June. If moneys 
    appropriated for any fiscal year are distributed other than 
    monthly, the distribution shall be on the same basis for 
    each Organizational Unit.
        (6) Any school district that fails, for any given 
    school year, to maintain school as required by law or to 
    maintain a recognized school is not eligible to receive 
    Evidence-Based Funding.  In case of non-recognition of one 
    or more attendance centers in a school district otherwise 
    operating recognized schools, the claim of the district 
    shall be reduced in the proportion that the enrollment in 
    the attendance center or centers bears to the enrollment of 
    the school district.   "Recognized school" means any public 
    school that meets the standards for recognition by the 
    State Board.  A school district or attendance center not 
    having recognition status at the end of a school term is 
    entitled to receive State aid payments due upon a legal 
    claim that was filed while it was recognized.
        (7) School district claims filed under this Section are 
    subject to Sections 18-9 and 18-12 of this Code, except as 
    otherwise provided in this Section.
        (8) Each fiscal year, the State Superintendent shall 
    calculate for each Organizational Unit an amount of its 
    Base Funding Minimum and Evidence-Based Funding that shall 
    be deemed attributable to the provision of special 
    educational facilities and services, as defined in Section 
    14-1.08 of this Code, in a manner that ensures compliance 
    with maintenance of State financial support requirements 
    under the federal Individuals with Disabilities Education 
    Act.  An Organizational Unit must use such funds only for 
    the provision of special educational facilities and 
    services, as defined in Section 14-1.08 of this Code, and 
    must comply with any expenditure verification procedures 
    adopted by the State Board.
        (9) All Organizational Units in this State must submit 
    annual spending plans by the end of September of each year 
    to the State Board as part of the annual budget process, 
    which shall describe how each Organizational Unit will 
    utilize the Base Minimum Funding and Evidence-Based 
    funding it receives from this State under this Section with 
    specific identification of the intended utilization of 
    Low-Income, English learner, and special education 
    resources. Additionally, the annual spending plans of each 
    Organizational Unit shall describe how the Organizational 
    Unit expects to achieve student growth and how the 
    Organizational Unit will achieve State education goals, as 
    defined by the State Board. The State Superintendent may, 
    from time to time, identify additional requisites for 
    Organizational Units to satisfy when compiling the annual 
    spending plans required under this subsection (h). The 
    format and scope of annual spending plans shall be 
    developed by the State Superintendent in conjunction with 
    the Professional Review Panel. School districts that serve 
    students under Article 14C of this Code shall continue to 
    submit information as required under Section 14C-12 of this 
    Code. 
        (10) No later than January 1, 2018, the State 
    Superintendent shall develop a 5-year strategic plan for 
    all Organizational Units to help in planning for adequacy 
    funding under this Section. The State Superintendent shall 
    submit the plan to the Governor and the General Assembly, 
    as provided in Section 3.1 of the General Assembly 
    Organization Act. The plan shall include recommendations 
    for: 
            (A) a framework for collaborative, professional, 
        innovative, and 21st century learning environments 
        using the Evidence-Based Funding model;
            (B) ways to prepare and support this State's 
        educators for successful instructional careers;
            (C) application and enhancement of the current 
        financial accountability measures, the approved State 
        plan to comply with the federal Every Student Succeeds 
        Act,  and the Illinois Balanced Accountability Measures 
        in relation to student growth and elements of the 
        Evidence-Based Funding model; and
            (D) implementation of an effective school adequacy 
        funding system based on projected and recommended 
        funding levels from the General Assembly. 
    (i) Professional Review Panel. 
        (1) A Professional Review Panel is created to study and 
    review the implementation and effect of the Evidence-Based 
    Funding model under this Section and to recommend continual 
    recalibration and future study topics and modifications to 
    the Evidence-Based Funding model. The Panel shall elect a 
    chairperson and vice chairperson by a majority vote of the 
    Panel and shall advance recommendations based on a majority 
    vote of the Panel. A minority opinion may also accompany 
    any recommendation of the majority of the Panel. The Panel 
    shall be appointed by the State Superintendent, except as 
    otherwise provided in paragraph (2) of this subsection (i) 
    and include the following members: 
            (A) Two appointees that represent district 
        superintendents, recommended by a statewide 
        organization that represents district superintendents.
            (B) Two appointees that represent school boards, 
        recommended by a statewide organization that 
        represents school boards.
            (C) Two appointees from districts that represent 
        school business officials, recommended by a statewide 
        organization that represents school business 
        officials.
            (D) Two appointees that represent school 
        principals, recommended by a statewide organization 
        that represents school principals.
            (E) Two appointees that represent teachers, 
        recommended by a statewide organization that 
        represents teachers.
            (F) Two appointees that represent teachers, 
        recommended by another statewide organization that 
        represents teachers.
            (G) Two appointees that represent regional 
        superintendents of schools, recommended by 
        organizations that represent regional superintendents.
            (H) Two independent experts selected solely by the 
        State Superintendent.
            (I) Two independent experts recommended by public 
        universities in this State.
            (J) One member recommended by a statewide 
        organization that represents parents.
            (K) Two representatives recommended by collective 
        impact organizations that represent major metropolitan 
        areas or geographic areas in Illinois.
            (L) One member from a statewide organization 
        focused on research-based education policy to support 
        a school system that prepares all students for college, 
        a career, and democratic citizenship. 
            (M) One representative from a school district 
        organized under Article 34 of this Code. 
        The State Superintendent shall ensure that the 
    membership of the Panel includes representatives from 
    school districts and communities reflecting the 
    geographic, socio-economic, racial, and ethnic diversity 
    of this State.  The State Superintendent shall additionally 
    ensure that the membership of the Panel includes 
    representatives with expertise in bilingual education and 
    special education. Staff from the State Board shall staff 
    the Panel. 
        (2) In addition to those Panel members appointed by the 
    State Superintendent, 4 members of the General Assembly 
    shall be appointed as follows: one member of the House of 
    Representatives appointed by the Speaker of the House of 
    Representatives, one member of the Senate appointed by the 
    President of the Senate, one member of the House of 
    Representatives appointed by the Minority Leader of the 
    House of Representatives, and one member of the Senate 
    appointed by the Minority Leader of the Senate. There shall 
    be one additional member appointed by the Governor.  All 
    members appointed by legislative leaders or the Governor 
    shall be non-voting, ex officio members.
        (3) On an annual basis, the State Superintendent  shall 
    recalibrate the following per pupil elements of the 
    Adequacy Target and applied to the formulas, based on the 
    Panel's study of average expenses as reported in the most 
    recent annual financial report: 
            (A) gifted under subparagraph (M) of paragraph (2) 
        of subsection (b) of this Section;
            (B) instructional materials under subparagraph (O) 
        of paragraph (2) of subsection (b) of this Section;
            (C) assessment under subparagraph (P) of paragraph 
        (2) of subsection (b) of this Section;
            (D) student activities under subparagraph (R) of 
        paragraph (2) of subsection (b) of this Section;
            (E) maintenance and operations under subparagraph 
        (S) of paragraph (2) of subsection (b) of this Section; 
        and
            (F) central office under subparagraph (T) of 
        paragraph (2) of subsection (b) of this Section. 
        (4) On a periodic basis, the Panel shall study all the 
    following elements and make recommendations to the State 
    Board, the General Assembly, and the Governor for 
    modification of this Section: 
            (A) The format and scope of annual spending plans 
        referenced in paragraph (9) of subsection (h) of this 
        Section.
            (B) The Comparable Wage Index under this Section, 
        to be studied by the Panel and reestablished by the 
        State Superintendent every 5 years.
            (C) Maintenance and operations. Within 5 years 
        after the implementation of this Section, the Panel 
        shall make recommendations for the further study of 
        maintenance and operations costs, including capital 
        maintenance costs, and recommend any additional 
        reporting data required from Organizational Units.
            (D) "At-risk student" definition. Within 5 years 
        after the implementation of this Section, the Panel 
        shall make recommendations for the further study and 
        determination of an "at-risk student" definition. 
        Within 5 years after the implementation of this 
        Section, the Panel shall evaluate and make 
        recommendations regarding adequate funding for poverty 
        concentration under the Evidence-Based Funding model.
            (E) Benefits. Within 5 years after the 
        implementation of this Section, the Panel shall make 
        recommendations for further study of benefit costs.
            (F) Technology. The per pupil target for 
        technology shall be reviewed every 3 years to determine 
        whether current allocations are sufficient to develop 
        21st century learning in all classrooms in this State 
        and supporting a one-to-one technological device 
        program in each school. Recommendations shall be made 
        no later than 3 years after the implementation of this 
        Section.
            (G) Local Capacity Target. Within 3 years after the 
        implementation of this Section, the Panel shall make 
        recommendations for any additional data desired to 
        analyze possible modifications to the Local Capacity 
        Target, to be based on measures in addition to solely 
        EAV and to be completed within 5 years after 
        implementation of this Section.
            (H) Funding for Alternative Schools, Laboratory 
        Schools, safe schools, and alternative learning 
        opportunities programs. By the beginning of the 
        2021-2022 school year, the Panel shall study and make 
        recommendations regarding the funding levels for 
        Alternative Schools, Laboratory Schools, safe schools, 
        and alternative learning opportunities programs in 
        this State.
            (I) Funding for college and career acceleration 
        strategies. By the beginning of the 2021-2022 school 
        year, the Panel shall study and make recommendations 
        regarding funding levels to support college and career 
        acceleration strategies in high school that have been 
        demonstrated to result in improved secondary and 
        postsecondary outcomes, including Advanced Placement, 
        dual-credit opportunities, and college and career 
        pathway systems.
            (J) Special education investments. By the 
        beginning of the 2021-2022 school year, the Panel shall 
        study and make recommendations on whether and how to 
        account for disability types within the special 
        education funding category. 
            (K) Early childhood investments. In collaboration 
        with the Illinois Early Learning Council, the Panel 
        shall include an analysis of what level of Preschool 
        for All Children funding would be necessary to serve 
        all children ages 0 through 5 years in the 
        highest-priority service tier, as specified in 
        paragraph (4.5) of subsection (a) of Section 2-3.71 of 
        this Code, and an analysis of the potential cost 
        savings that that level of Preschool for All Children 
        investment would have on the kindergarten through 
        grade 12 system.
        (5) Within 5 years after the implementation of this 
    Section, the Panel shall complete an evaluative study of 
    the entire Evidence-Based Funding model, including an 
    assessment of whether or not the formula is achieving State 
    goals. The Panel shall report to the State Board, the 
    General Assembly, and the Governor on the findings of the 
    study.
        (6) Within 3 years after the implementation of this 
    Section, the Panel shall evaluate and provide 
    recommendations to the Governor and the General Assembly on 
    the hold-harmless provisions of this Section found in the 
    Base Funding Minimum. 
    (j) References. Beginning July 1, 2017, references in other 
laws to general State aid funds or calculations under Section 
18-8.05 of this Code (now repealed) shall be deemed to be 
references to evidence-based model formula funds or 
calculations under this Section. 

(Source: P.A. 100-465, eff. 8-31-17; 100-578, eff. 1-31-18; 
100-582, eff. 3-23-18.)
 
    Section 5-75. The Specialized Mental Health Rehabilitation 
Act of 2013 is amended by changing Section 2-101 and by adding 
Sections 5-107 as follows:
 
    (210 ILCS 49/2-101)

    Sec. 2-101. Standards for facilities.   
    (a) The Department shall, by rule, prescribe minimum 
standards for each level of care for facilities to be in place 
during the provisional licensure period and thereafter. These 
standards shall include, but are not limited to, the following:

        (1) life safety standards that will ensure the health, 
    safety and welfare of residents and their protection from 
    hazards;

        (2) number and qualifications of all personnel, 
    including management and clinical personnel, having 
    responsibility for any part of the care given to consumers; 
    specifically, the Department shall establish staffing 
    ratios for facilities which shall specify the number of 
    staff hours per consumer of care that are needed for each 
    level of care offered within the facility;

        (3) all sanitary conditions within the facility and its 
    surroundings, including water supply, sewage disposal, 
    food handling, and general hygiene which shall ensure the 
    health and comfort of consumers;

        (4) a program for adequate maintenance of physical 
    plant and equipment;

        (5) adequate accommodations, staff, and services for 
    the number and types of services being offered to consumers 
    for whom the facility is licensed to care;
        (6) development of evacuation and other appropriate 
    safety plans for use during weather, health, fire, physical 
    plant, environmental, and national defense emergencies;
        (7) maintenance of minimum financial or other 
    resources necessary to meet the standards established 
    under this Section, and to operate and conduct the facility 
    in accordance with this Act; and
        (8) standards for coercive free environment, 
    restraint, and therapeutic separation.
        (9) each multiple bedroom shall have at least 55 square 
    feet of net floor area per consumer, not including space 
    for closets, bathrooms, and clearly defined entryway 
    areas.  A minimum of 3 feet of clearance at the foot and one 
    side of each bed shall be provided.


    (b) Any requirement contained in administrative rule 
concerning a percentage of single occupancy rooms shall be 
calculated based on the total number of licensed or 
provisionally licensed beds under this Act on January 1, 2019 
and shall not be calculated on a per-facility basis. 
(Source: P.A. 100-1181, eff. 3-8-19.)
 
    (210 ILCS 49/5-107 new)
    Sec. 5-107. Quality of life enhancement. Beginning on July 
1, 2019, for improving the quality of life and the quality of 
care, an additional payment shall be awarded to a facility for 
their single occupancy rooms. This payment shall be in addition 
to the rate for recovery and rehabilitation. The additional 
rate for single room occupancy shall be no less than $10 per 
day, per single room occupancy.  The Department of Healthcare 
and Family Services shall adjust payment to Medicaid managed 
care entities to cover these costs.
 
    Section 5-80. The Illinois Public Aid Code is amended by 
changing Sections 5-5.01a, 5-5.05b, 5-5e, and 12-10 and by 
adding Sections 5-2.06  and 5-30.11 as follows:
 
    (305 ILCS 5/5-2.06 new)
    Sec. 5-2.06. Payment rates; Children's Community-Based 
Health Care Centers. Beginning January 1, 2020, the Department 
shall, for eligible individuals, reimburse  Children's 
Community-Based Health Care Centers established in the 
Alternative Health Care Delivery Act and providing  nursing care 
for the purpose of transitioning children from a hospital to 
home placement or other appropriate setting and reuniting 
families for a maximum of up to 120 days on a per diem basis at 
the lower of the Children's Community-Based Health Care 
Center's usual and customary charge to the public or at the 
Department rate of $950. Payments at the rate set forth in this 
Section are exempt from the 2.7% rate reduction required under 
Section 5-5e.
 



    (305 ILCS 5/5-5.01a)



    Sec. 5-5.01a. Supportive living facilities program. 
    (a) The

Department shall establish and provide oversight 
for a program of supportive living facilities that seek to 
promote
resident independence, dignity, respect, and 
well-being in the most
cost-effective manner.

    A supportive living facility is (i) a free-standing 
facility or (ii) a distinct
physical and operational entity 
within a mixed-use building that meets the criteria established 
in subsection (d).  A supportive
living facility integrates 
housing with health, personal care, and supportive
services and 
is a designated setting that offers residents their own

separate, private, and distinct living units.

    Sites for the operation of the program

shall be selected by 
the Department based upon criteria
that may include the need 
for services in a geographic area, the
availability of funding, 
and the site's ability to meet the standards.

    (b) Beginning July 1, 2014, subject to federal approval, 
the Medicaid rates for supportive living facilities shall be 
equal to the supportive living facility Medicaid rate effective 
on June 30, 2014 increased by 8.85%.
Once the assessment 
imposed at Article V-G of this Code is determined to be a 
permissible tax under Title XIX of the Social Security Act, the 
Department shall increase the Medicaid rates for supportive 
living facilities effective on July 1, 2014 by 9.09%. The 
Department shall apply this increase retroactively to coincide 
with the imposition of the assessment in Article V-G of this 
Code in accordance with the approval for federal financial 
participation by the Centers for Medicare and Medicaid 
Services. 
    The Medicaid rates for supportive living facilities 
effective on July 1, 2017 must be equal to the rates in effect 
for supportive living facilities on June 30, 2017 increased by 
2.8%. 
    Subject to federal approval, the Medicaid rates for 
supportive living services on and after July 1, 2019 must be at 
least 54.3% of the average total nursing facility services per 
diem for the geographic areas defined by the Department while 
maintaining the rate differential for dementia care and must be 
updated whenever the total nursing facility service per diems 
are updated. 
    The Medicaid rates for supportive living facilities 
effective on July 1, 2018 must be equal to the rates in effect 
for supportive living facilities on June 30, 2018. 
    (c) The Department may adopt rules to implement this 
Section.  Rules that
establish or modify the services, 
standards, and conditions for participation
in the program 
shall be adopted by the Department in consultation
with the 
Department on Aging, the Department of Rehabilitation 
Services, and
the Department of Mental Health and Developmental 
Disabilities (or their
successor agencies).

    (d) Subject to federal approval by the Centers for Medicare 
and Medicaid Services, the Department shall accept for 
consideration of certification under the program any 
application for a site or building where distinct parts of the 
site or building are designated for purposes other than the 
provision of supportive living services, but only if: 
        (1) those distinct parts of the site or building are 
    not designated for the purpose of providing assisted living 
    services as required under the Assisted Living and Shared 
    Housing Act; 
        (2) those distinct parts of the site or building are 
    completely separate from the part of the building used for 
    the provision of supportive living program services, 
    including separate entrances; 
        (3) those distinct parts of the site or building do not 
    share any common spaces with the part of the building used 
    for the provision of supportive living program services; 
    and 
        (4) those distinct parts of the site or building do not 
    share staffing with the part of the building used for the 
    provision of supportive living program services. 
    (e) Facilities or distinct parts of facilities which are 
selected as supportive
living facilities and are in good 
standing with the Department's rules are
exempt from the 
provisions of the Nursing Home Care Act and the Illinois Health

Facilities Planning Act.

(Source: P.A. 100-23, eff. 7-6-17; 100-583, eff. 4-6-18; 
100-587, eff. 6-4-18.)

 
    (305 ILCS 5/5-5.05b new)
    Sec. 5-5.05b. Access to psychiatric treatment. Effective 
July 1, 2019, or as soon thereafter as practical and subject to 
federal approval, the Department shall allocate an amount of up 
to $40,000,000 to enhance access psychiatric treatment, 
including both reimbursement rates to individual physicians 
board certified in psychiatry as well as community mental 
health centers and other relevant providers.
 
    (305 ILCS 5/5-5e)
    Sec. 5-5e. Adjusted rates of reimbursement. 
    (a) Rates or payments for services in effect on June 30, 
2012 shall be adjusted and
services shall be affected as 
required by any other provision of Public Act 97-689. In 
addition, the Department shall do the following: 
        (1) Delink the per diem rate paid for supportive living 
    facility services from the per diem rate paid for nursing 
    facility services, effective for services provided on or 
    after May 1, 2011 and before July 1, 2019.
        (2) Cease payment for bed reserves in nursing 
    facilities and specialized mental health rehabilitation 
    facilities; for purposes of therapeutic home visits for  
    individuals scoring as TBI on the MDS 3.0, beginning June 
    1, 2015, the Department shall approve payments for bed 
    reserves in nursing facilities and specialized mental 
    health rehabilitation facilities that have at least a 90% 
    occupancy level and at least 80% of their residents are 
    Medicaid eligible. Payment shall be at a daily rate of 75% 
    of an individual's current Medicaid per diem and shall not 
    exceed 10 days in a calendar month.
        (2.5) Cease payment for bed reserves for purposes of 
    inpatient hospitalizations to intermediate care facilities 
    for persons with development disabilities, except in the 
    instance of residents who are under 21 years of age. 
        (3) Cease payment of the $10 per day add-on payment to 
    nursing facilities for certain residents with 
    developmental disabilities.
    (b) After the application of subsection (a), 
notwithstanding any other provision of this
Code to the 
contrary and to the extent permitted by federal law, on and 
after July 1,
2012, the rates of reimbursement for services and 
other payments provided under this
Code shall further be 
reduced as follows: 
        (1) Rates or payments for physician services, dental 
    services, or community health center services reimbursed 
    through an encounter rate, and services provided under the 
    Medicaid Rehabilitation Option of the Illinois Title XIX 
    State Plan shall not be further reduced, except as provided 
    in Section 5-5b.1. 
        (2) Rates or payments, or the portion thereof, paid to 
    a provider that is operated by a  unit of local government 
    or State University that provides the non-federal share of 
    such services shall not be further reduced, except as 
    provided in Section 5-5b.1. 
        (3) Rates or payments for hospital services delivered 
    by a hospital defined as a Safety-Net Hospital under 
    Section 5-5e.1 of this Code shall not be further reduced, 
    except as provided in Section 5-5b.1. 
        (4) Rates or payments for hospital services delivered 
    by a Critical Access Hospital, which is an Illinois 
    hospital designated as a critical care hospital by the 
    Department of Public Health in accordance with 42 CFR 485, 
    Subpart F, shall not be further reduced, except as provided 
    in Section 5-5b.1. 
        (5) Rates or payments for Nursing Facility Services 
    shall only be further adjusted pursuant to Section 5-5.2 of 
    this Code. 
        (6) Rates or payments for services delivered by long 
    term care facilities licensed under the ID/DD Community 
    Care Act or the MC/DD Act  and developmental training 
    services shall not be further reduced. 
        (7) Rates or payments for services provided under 
    capitation rates shall be adjusted taking into 
    consideration the rates reduction and covered services 
    required by Public Act 97-689. 
        (8) For hospitals not previously described in this 
    subsection, the rates or payments for hospital services 
    shall be further reduced by 3.5%, except for payments 
    authorized under Section 5A-12.4 of this Code. 
        (9) For all other rates or payments for services 
    delivered by providers not specifically referenced in 
    paragraphs (1) through (8), rates or payments shall be 
    further reduced by 2.7%. 
    (c) Any assessment imposed by this Code shall continue and 
nothing in this Section shall be construed to cause it to 
cease. 

    (d) Notwithstanding any other provision of this Code to the 
contrary, subject to federal approval under Title XIX of the 
Social Security Act, for dates of service on and after July 1, 
2014, rates or payments for services provided for the purpose 
of transitioning children from a hospital to home placement or 
other appropriate setting by a children's community-based 
health care center authorized under the Alternative Health Care 
Delivery Act shall be $683 per day. 
    (e) Notwithstanding any other provision of this Code to the 
contrary, subject to federal approval under Title XIX of the 
Social Security Act, for dates of service on and after July 1, 
2014, rates or payments for home health visits shall be $72. 
    (f)  Notwithstanding any other provision of this Code to the 
contrary, subject to federal approval under Title XIX of the 
Social Security Act, for dates of service on and after July 1, 
2014, rates or payments for the certified nursing assistant 
component of the home health agency rate shall be $20. 
(Source: P.A. 98-104, eff. 7-22-13; 98-651, eff. 6-16-14; 
98-1166, eff. 6-1-15; 99-2, eff. 3-26-15; 99-180, eff. 7-29-15; 
99-642, eff. 7-28-16.)
 
    (305 ILCS 5/5-30.11 new)
    Sec. 5-30.11. Treatment of autism spectrum disorder. 
Treatment of autism spectrum disorder through applied behavior 
analysis shall be covered under the medical assistance program 
under this Article for children with a diagnosis of autism 
spectrum disorder when ordered by a physician licensed to 
practice medicine in all its branches and rendered by a 
licensed or certified health care professional with expertise 
in applied behavior analysis. Such coverage may be limited to 
age ranges based on evidence-based best practices. Appropriate 
State plan amendments as well as rules regarding provision of 
services and providers will be submitted by September 1, 2019.
 



    (305 ILCS 5/12-10)  (from Ch. 23, par. 12-10)



    Sec. 12-10. DHS Special Purposes Trust Fund; uses. The DHS 
Special
Purposes Trust Fund, to be held outside the State 
Treasury by the State
Treasurer as ex-officio custodian, shall 
consist of (1) any federal grants
received under Section 12-4.6 
that are not required by Section 12-5 to be paid
into the 
General Revenue Fund or transferred into the Local Initiative 
Fund
under Section 12-10.1 or deposited in the Employment and 
Training Fund under
Section 12-10.3 or in the special account 
established and maintained in that
Fund as provided
in that 
Section; (2) grants, gifts or legacies of moneys or securities

received under Section 12-4.18; (3) grants received under 
Section 12-4.19; and
(4) funds for child care and development 
services.  Disbursements from this
Fund shall be only for the 
purposes authorized by the aforementioned Sections.

    Disbursements from this Fund shall be by warrants drawn by 
the State
Comptroller on receipt of vouchers duly executed and 
certified by the Illinois
Department of Human Services, 
including payment to the Health Insurance
Reserve Fund for 
group insurance costs at the rate certified by the Department

of Central Management Services.
    In addition to any other transfers that may be provided for 
by law, the State Comptroller shall direct and the State 
Treasurer shall transfer from the DHS Special Purposes Trust 
Fund into the Governor's Grant Fund such amounts as may be 
directed in writing by the Secretary of Human Services. 

    All federal monies received as reimbursement for 
expenditures from the
General Revenue Fund, and which were made 
for the purposes authorized for
expenditures from the DHS 
Special Purposes Trust Fund, shall be deposited
by the 
Department into the General Revenue Fund.

(Source: P.A. 99-933, eff. 1-27-17.)

 
    Section 5-85. If and only if House Bill 3343 of the 101st 
General Assembly becomes law, then the Illinois Public Aid Code 
is amended by changing Section 12-4.13c as follows:
 
    (305 ILCS 5/12-4.13c)
    Sec. 12-4.13c. SNAP Restaurant Meals Program.
    (a) Subject to federal approval of the plan for operating 
the Program, the The Department of Human Services shall 
establish a Restaurant Meals Program as part of the federal 
Supplemental Nutrition Assistance Program (SNAP). Under the 
Restaurant Meals Program, households containing elderly or 
disabled members, and their spouses, as defined in 7 U.S.C. 
2012(j), or homeless individuals, as defined in 7 U.S.C. 
2012(l), shall have the option in accordance with  7 U.S.C. 
2012(k)  to redeem their SNAP benefits at private establishments 
that contract with the Department to offer meals for eligible 
individuals at concessional prices subject to 7 U.S.C. 2018(h). 
The Restaurant Meals Program shall be operational no later than 
July 1, 2021 January 1, 2020. 
    (b) The Department of Human Services shall adopt any rules 
necessary to implement the provisions of this Section. 

(Source: 10100HB3343enr.)
 
    Section 5-90. The  Senior Citizens and Persons with 
Disabilities Property Tax Relief Act is amended by changing 
Section 4 as follows:
 



    (320 ILCS 25/4)  (from Ch. 67 1/2, par. 404)


    Sec. 4. Amount of Grant. 

    (a) In general.  Any individual 65 years or older or any 
individual who will
become 65 years old during the calendar 
year in which a claim is filed, and any
surviving spouse of 
such a claimant, who at the time of death received or was

entitled to receive a grant pursuant to this Section, which 
surviving spouse
will become 65 years of age within the 24 
months immediately following the
death of such claimant and 
which surviving spouse but for his or her age is
otherwise 
qualified to receive a grant pursuant to this Section, and any

person with a disability whose annual household income is less 
than the income eligibility limitation, as defined in 
subsection (a-5)

and whose household is liable for payment of 
property taxes accrued or has
paid rent constituting property 
taxes accrued and is domiciled in this State
at the time he or 
she files his or her claim is entitled to claim a
grant under 
this Act.
With respect to claims filed by individuals who will 
become 65 years old
during the calendar year in which a claim 
is filed, the amount of any grant
to which that household is 
entitled shall be an amount equal to 1/12 of the
amount to 
which the claimant would otherwise be entitled as provided in

this Section, multiplied by the number of months in which the 
claimant was
65 in the calendar year in which the claim is 
filed.

    (a-5) Income eligibility limitation. For purposes of this 
Section, "income eligibility limitation" means an amount for 
grant years 2008 through 2019 and thereafter:
        (1) less than $22,218 for a household containing one 
    person;
        (2) less than $29,480 for a household containing 2 
    persons; or
        (3) less than $36,740 for a
household containing 3 or 
    more persons.
    For grant years 2020 and thereafter:
        (1) less than $33,562 for a household containing one 
    person;
        (2)less than $44,533 for a household containing 2 
    persons; or
        (3)less than $55,500 for a household containing 3 or 
    more persons. 
    For 2009 claim year applications submitted during calendar 
year 2010, a household must have annual household income of 
less than $27,610 for a household containing one person; less 
than $36,635 for a household containing 2 persons; or less than 
$45,657 for a household containing 3 or more persons.
    The Department on Aging may adopt rules such that on  
January 1, 2011, and thereafter, the foregoing household income 
eligibility limits may be changed to reflect the annual cost of 
living adjustment in Social Security and Supplemental Security 
Income benefits that are applicable to the year for which those 
benefits are being reported as income on an application.
    If a person files as a surviving spouse, then only his or 
her income shall be counted in determining his or her household 
income. 
    (b) Limitation.  Except as otherwise provided in 
subsections (a) and (f)
of this Section, the maximum amount of 
grant which a claimant is
entitled to claim is the amount by 
which the property taxes accrued which
were paid or payable 
during the last preceding tax year or rent
constituting 
property taxes accrued upon the claimant's residence for the

last preceding taxable year exceeds 3 1/2% of the claimant's 
household
income for that year but in no event is the grant to 
exceed (i) $700 less
4.5% of household income for that year for 
those with a household income of
$14,000 or less or (ii) $70 if 
household income for that year is more than
$14,000.

    (c) Public aid recipients.  If household income in one or 
more
months during a year includes cash assistance in excess of 
$55 per month
from the Department of Healthcare and Family 
Services or the Department of Human Services (acting
as 
successor to the Department of Public Aid under the Department 
of Human
Services Act) which was determined under regulations 
of
that Department on a measure of need that included an 
allowance for actual
rent or property taxes paid by the 
recipient of that assistance, the amount
of grant to which that 
household is entitled, except as otherwise provided in

subsection (a), shall be the product of (1) the maximum amount 
computed as
specified in subsection (b) of this Section and (2) 
the ratio of the number of
months in which household income did 
not include such cash assistance over $55
to the number twelve.  
If household income did not include such cash assistance
over 
$55 for any months during the year, the amount of the grant to 
which the
household is entitled shall be the maximum amount 
computed as specified in
subsection (b) of this Section.  For 
purposes of this paragraph (c), "cash
assistance" does not 
include any amount received under the federal Supplemental

Security Income (SSI) program.

    (d) Joint ownership.  If title to the residence is held 
jointly by
the claimant with a person who is not a member of 
his or her household,
the amount of property taxes accrued used 
in computing the amount of grant
to which he or she is entitled 
shall be the same percentage of property
taxes accrued as is 
the percentage of ownership held by the claimant in the

residence.

    (e) More than one residence.  If a claimant has occupied 
more than
one residence in the taxable year, he or she may 
claim only one residence
for any part of a month.  In the case 
of property taxes accrued, he or she
shall prorate 1/12 of the 
total property taxes accrued on
his or her residence to each 
month that he or she owned and occupied
that residence; and, in 
the case of rent constituting property taxes accrued,
shall 
prorate each month's rent payments to the residence
actually 
occupied during that month.

    (f) (Blank).





    (g) Effective January 1, 2006, there is hereby established 
a program of pharmaceutical assistance to the aged and to 
persons with disabilities, entitled the Illinois Seniors and 
Disabled Drug Coverage Program, which shall be administered by 
the Department of Healthcare and Family Services and the 
Department on Aging in accordance with this subsection, to 
consist of coverage of specified prescription drugs on behalf 
of beneficiaries of the program as set forth in this 
subsection. Notwithstanding any provisions of this Act to the 
contrary, on and after July 1, 2012, pharmaceutical assistance 
under this Act shall no longer be provided, and on July 1, 2012 
the Illinois Senior Citizens and Disabled Persons 
Pharmaceutical Assistance Program shall terminate. The 
following provisions that concern the Illinois Senior Citizens 
and Disabled Persons Pharmaceutical Assistance Program shall 
continue to apply on and after July 1, 2012 to the extent 
necessary to pursue any actions authorized by subsection (d) of 
Section 9 of this Act with respect to acts which took place 
prior to July 1, 2012.
    To become a beneficiary under the program established under 
this subsection, a person must:
        (1) be (i) 65 years of age or older or (ii) a person 
    with a disability; and
        (2) be domiciled in this State; and
        (3) enroll with a qualified Medicare Part D 
    Prescription Drug Plan if eligible and apply for all 
    available subsidies under Medicare Part D; and
        (4) for the 2006 and 2007 claim years, have a maximum 
    household income of (i) less than $21,218 for a household 
    containing one person, (ii) less than $28,480 for a 
    household containing 2 persons, or (iii) less than $35,740 
    for a household containing 3 or more persons; and
        (5) for the 2008 claim year, have a maximum household 
    income of (i) less than $22,218 for a household containing 
    one person, (ii) $29,480 for a household containing 2 
    persons, or (iii) $36,740 for a household containing 3 or 
    more persons; and
        (6) for 2009 claim year applications submitted during 
    calendar year 2010, have annual household income of less 
    than (i) $27,610 for a household containing one person; 
    (ii) less than $36,635 for a household containing 2 
    persons; or (iii) less than $45,657 for a household 
    containing 3 or more persons; and
        (7) as of September 1, 2011, have a maximum household 
    income at or below 200% of the federal poverty level. 
    All individuals enrolled as of December 31, 2005, in the 
pharmaceutical assistance program operated pursuant to 
subsection (f) of this Section  and all individuals enrolled as 
of December 31, 2005, in the SeniorCare Medicaid waiver program 
operated pursuant to Section 5-5.12a of the Illinois Public Aid 
Code shall be automatically enrolled in the program established 
by this subsection for the first year of operation without the 
need for further application, except that they must apply for 
Medicare Part D and the Low Income Subsidy under Medicare Part 
D. A person enrolled in the pharmaceutical assistance program 
operated pursuant to subsection (f) of this Section as of 
December 31, 2005, shall not lose eligibility in future years 
due only to the fact that they have not reached the age of 65.
    To the extent permitted by federal law, the Department may 
act as an authorized representative of a beneficiary in order 
to enroll the beneficiary in a Medicare Part D  Prescription 
Drug Plan if the beneficiary has failed to choose a plan and, 
where possible, to enroll beneficiaries in the low-income 
subsidy program under Medicare Part D or assist them in 
enrolling in that program.
    Beneficiaries under the program established under this 
subsection shall be divided into the following 4 eligibility 
groups:
        (A) Eligibility Group 1 shall consist of beneficiaries 
    who are not eligible for Medicare Part D coverage and who

    are:
            (i) a person with a disability and under age 65; or
            (ii) age 65 or older, with incomes over 200% of the 
        Federal Poverty Level; or
            (iii) age 65 or older, with incomes at or below 
        200% of the Federal Poverty Level and not eligible for 
        federally funded means-tested benefits due to 
        immigration status.
        (B) Eligibility Group 2 shall consist of beneficiaries 
    who are eligible for Medicare Part D coverage.
        (C) Eligibility Group 3 shall consist of beneficiaries 
    age 65 or older, with incomes at or below 200% of the 
    Federal Poverty Level, who are not barred from receiving 
    federally funded means-tested benefits due to immigration 
    status and are not eligible for Medicare Part D coverage.
        If the State applies and receives federal approval for 
    a waiver under Title XIX of the Social Security Act, 
    persons in Eligibility Group 3 shall continue to receive 
    benefits through the approved waiver, and Eligibility 
    Group 3 may be expanded to include persons with 
    disabilities who are under age 65 with incomes under 200% 
    of the Federal Poverty Level who are not eligible for 
    Medicare and who are not barred from receiving federally 
    funded means-tested benefits due to immigration status.
        (D) Eligibility Group 4 shall consist of beneficiaries 
    who are otherwise described in Eligibility Group 2 who  have 
    a diagnosis of HIV or AIDS.

    The program established under this subsection shall cover 
the cost of covered prescription drugs in excess of the 
beneficiary cost-sharing amounts set forth in this paragraph 
that are not covered by Medicare.  The Department of Healthcare 
and Family Services may establish by emergency rule changes in 
cost-sharing necessary to conform the cost of the program to 
the amounts appropriated for State fiscal year 2012 and future 
fiscal years except that the 24-month limitation on the 
adoption of emergency rules and the provisions of Sections 
5-115 and 5-125 of the Illinois Administrative Procedure Act 
shall not apply to rules adopted under this subsection (g). The 
adoption of emergency rules authorized by this subsection (g) 
shall be deemed to be necessary for the public interest, 
safety, and welfare.

    For purposes of the program established under this 
subsection, the term "covered prescription drug" has the 
following meanings:
        For Eligibility Group 1, "covered prescription drug" 
    means: (1) any cardiovascular agent or drug; (2) any 
    insulin or other prescription drug used in the treatment of 
    diabetes, including syringe and needles used to administer 
    the insulin; (3) any prescription drug used in the 
    treatment of arthritis; (4) any prescription drug used in 
    the treatment of cancer; (5) any prescription drug used in 
    the treatment of Alzheimer's disease; (6) any prescription 
    drug used in the treatment of Parkinson's disease; (7) any 
    prescription drug used in the treatment of glaucoma; (8) 
    any prescription drug used in the treatment of lung disease 
    and smoking-related illnesses; (9) any prescription drug 
    used in the treatment of osteoporosis; and (10) any 
    prescription drug used in the treatment of multiple 
    sclerosis. The Department may add additional therapeutic 
    classes by rule. The Department may adopt a preferred drug 
    list within any of the classes of drugs described in items 
    (1) through (10) of this paragraph.  The specific drugs or 
    therapeutic classes of covered prescription drugs shall be 
    indicated by rule.
        For Eligibility Group 2, "covered prescription drug" 
    means those drugs covered by the Medicare Part D  
    Prescription Drug Plan in which the beneficiary is 
    enrolled.
        For Eligibility Group 3, "covered prescription drug" 
    means those drugs covered by the Medical Assistance Program 
    under Article V of the Illinois Public Aid Code.
        For Eligibility Group 4, "covered prescription drug" 
    means those drugs covered by the Medicare Part D 
    Prescription Drug Plan in which the beneficiary is 
    enrolled.
    Any person otherwise eligible for pharmaceutical 
assistance under this subsection whose covered drugs are 
covered by any public program is ineligible for assistance 
under this subsection to the extent that the cost of those 
drugs is covered by the other program.
    The Department of Healthcare and Family Services  shall 
establish by rule the methods by which it will provide for the 
coverage called for in this subsection.  Those methods may 
include direct reimbursement to pharmacies or the payment of a 
capitated amount to Medicare Part D Prescription Drug Plans.
    For a pharmacy to be reimbursed under the program 
established under this subsection, it must comply with rules 
adopted by the Department of Healthcare and Family Services  
regarding coordination of benefits with Medicare Part D 
Prescription Drug Plans. A pharmacy may not charge a 
Medicare-enrolled beneficiary of the program established under 
this subsection more for a covered prescription drug than the 
appropriate Medicare cost-sharing less any payment from or on 
behalf of the Department of Healthcare and Family Services.
    The Department of Healthcare and Family Services  or the 
Department on Aging, as appropriate,  may adopt rules regarding 
applications, counting of income, proof of Medicare status, 
mandatory generic policies, and pharmacy reimbursement rates 
and any other rules necessary for the cost-efficient operation 
of the program established under this subsection.
    (h) A qualified individual is not entitled to duplicate

benefits in a coverage period as a result of the changes made

by this amendatory Act of the 96th General Assembly.


(Source: P.A. 99-143, eff. 7-27-15.)

 
    Section 5-95. The Early Intervention Services System Act is 
amended  by changing Section 3 and by adding Section 3a as 
follows:
 



    (325 ILCS 20/3)  (from Ch. 23, par. 4153)



    Sec. 3. Definitions. As used in this Act:

    (a) "Eligible infants and toddlers" means infants and 
toddlers
under 36 months of age with any of the following 
conditions:


        (1) Developmental delays.


        (2) A physical or mental condition which typically 
    results in
developmental delay.


        (3) Being at risk of having substantial developmental 
    delays
based on informed clinical opinion.


        (4) Either (A) having entered the program under any of

    the circumstances listed in paragraphs (1) through (3) of 
    this
subsection
but no
longer meeting
the current 
    eligibility criteria under those paragraphs,
and 
    continuing to have any measurable delay, or (B) not
having 
    attained a level of development in each area,
including
(i) 
    cognitive, (ii) physical (including vision and hearing), 
    (iii)
language,
speech, and communication, (iv) social or 
    emotional, or (v) adaptive, that
is at least at the mean of 
    the child's age equivalent peers;
and,
in addition to 
    either item (A) or item (B), (C)
having
been determined by 
    the multidisciplinary individualized
family service plan

    team to require the continuation of early intervention 
    services in order to
support
continuing
developmental 
    progress, pursuant to the child's needs and provided in an

    appropriate
developmental manner.  The type, frequency, and 
    intensity of services shall
differ from
the initial 
    individualized family services plan because of the child's

    developmental
progress, and may consist of only service 
    coordination, evaluation, and
assessments.

    (b) "Developmental delay" means a delay in one or more of 
the following
areas of childhood development as measured by 
appropriate diagnostic
instruments and standard procedures: 
cognitive; physical, including vision
and hearing; language, 
speech and communication; social or emotional;
or adaptive.  The 
term means a delay of 30% or more below the mean in
function in 
one or more of those areas.

    (c) "Physical or mental condition which typically results 
in developmental
delay" means:


        (1) a diagnosed medical disorder or exposure to a toxic 
    substance bearing a relatively well known
expectancy for 
    developmental outcomes within varying ranges of 
    developmental
disabilities; or


        (2) a history of prenatal, perinatal, neonatal or early 
    developmental
events suggestive of biological insults to 
    the developing central nervous
system and which either 
    singly or collectively increase the probability of

    developing a disability or delay based on a medical 
    history.

    (d) "Informed clinical opinion" means both clinical 
observations and
parental participation to determine 
eligibility by a consensus of a
multidisciplinary team of 2 or 
more members based on their professional
experience and 
expertise.

    (e) "Early intervention services" means services which:


        (1) are designed to meet the developmental needs of 
    each child
eligible under this Act and the needs of his or 
    her family;


        (2) are selected in collaboration with the child's 
    family;


        (3) are provided under public supervision;


        (4) are provided at no cost except where a schedule of 
    sliding scale
fees or other system of payments by families 
    has been adopted in accordance
with State and federal law;


        (5) are designed to meet an infant's or toddler's 
    developmental needs in
any of the following areas:


            (A) physical development, including vision and 
        hearing,


            (B) cognitive development,


            (C) communication development,


            (D) social or emotional development, or


            (E) adaptive development;


        (6) meet the standards of the State, including the 
    requirements of this Act;


        (7) include one or more of the following:


            (A) family training,


            (B) social work services, including counseling, 
        and home visits,


            (C) special instruction,


            (D) speech, language pathology and audiology,


            (E) occupational therapy,


            (F) physical therapy,


            (G) psychological services,


            (H) service coordination services,


            (I) medical services only for diagnostic or 
        evaluation purposes,


            (J) early identification, screening, and 
        assessment services,


            (K) health services specified by the lead agency as 
        necessary to
enable the infant or toddler to benefit 
        from the other early intervention
services,


            (L) vision services,


            (M) transportation,


            (N) assistive technology devices and services,

            (O) nursing services,
            (P) nutrition services, and
            (Q) sign language and cued language services; 

        (8) are provided by qualified personnel, including but 
    not limited to:


            (A) child development specialists or special 
        educators, including teachers of children with hearing 
        impairments (including deafness) and teachers of 
        children with vision impairments (including 
        blindness),


            (B) speech and language pathologists and 
        audiologists,


            (C) occupational therapists,


            (D) physical therapists,


            (E) social workers,


            (F) nurses,


            (G) dietitian nutritionists,


            (H) vision specialists, including ophthalmologists 
        and optometrists,


            (I) psychologists, and


            (J) physicians;


        (9) are provided in conformity with an Individualized 
    Family Service Plan;


        (10) are provided throughout the year; and


        (11) are provided in natural
environments, to the 
    maximum extent appropriate, which may include the home and 
    community settings, unless justification is provided 
    consistent with federal regulations adopted under Sections 
    1431 through 1444 of Title 20 of the United States Code.

    (f) "Individualized Family Service Plan" or "Plan" means a 
written plan for
providing early intervention services to a 
child eligible under this Act
and the child's family, as set 
forth in Section 11.

    (g) "Local interagency agreement" means an agreement 
entered into by
local community and State and regional agencies 
receiving early
intervention funds directly from the State and 
made in accordance with
State interagency agreements providing 
for the delivery of early
intervention services within a local 
community area.

    (h) "Council" means the Illinois Interagency Council on 
Early
Intervention established under Section 4.

    (i) "Lead agency" means the State agency
responsible for 
administering this Act and
receiving and disbursing public 
funds received in accordance with State and
federal law and 
rules.

    (i-5) "Central billing office" means the central billing 
office created by
the lead agency under Section 13.

    (j) "Child find" means a service which identifies eligible 
infants and
toddlers.

    (k) "Regional intake entity" means the lead agency's 
designated entity
responsible for implementation of the Early 
Intervention Services System within
its designated geographic 
area.

    (l) "Early intervention provider" means an individual who 
is qualified, as
defined by the lead agency, to provide one or 
more types of early intervention
services, and who has enrolled 
as a provider in the early intervention program.

    (m) "Fully credentialed early intervention provider" means 
an individual who
has met the standards in the State applicable 
to the relevant
profession, and has met such other 
qualifications as the lead agency has
determined are suitable 
for personnel providing early intervention services,
including 
pediatric experience, education, and continuing education.  The 
lead
agency shall establish these qualifications by rule filed 
no later than 180
days
after the effective date of this 
amendatory Act of the 92nd General Assembly.

(Source: P.A. 97-902, eff. 8-6-12; 98-41, eff. 6-28-13.)

 
    (325 ILCS 20/3a new)
    Sec. 3a. Lead poisoning. No later than 180 days after the 
effective date of this amendatory Act of the 101st General 
Assembly, the lead agency shall adopt rules to update 89 Ill. 
Adm. Code 500.Appendix E by: (i) expanding the list of Medical 
Conditions Resulting in High Probability of Developmental 
Delay to include lead poisoning as a medical condition approved 
by the lead agency for  the purposes of this Act; and (ii) 
defining "confirmed blood lead level" and "elevated blood lead 
level" or "EBL" to have the same meanings ascribed to those 
terms by the Department of Public Health in 77 Ill. Adm. Code 
845.20.
 
    Section 5-100. The Environmental Protection Act is amended  
by changing Sections 22.15, 55.6, and 57.11 as follows:
 


    (415 ILCS 5/22.15)  (from Ch. 111 1/2, par. 1022.15)



    Sec. 22.15. Solid Waste Management Fund; fees. 

    (a) There is hereby created within the State Treasury a

special fund to be known as the "Solid Waste Management Fund", 
to be
constituted from the fees collected by the State pursuant 
to this Section,
 from repayments of loans made from the Fund 
for solid waste projects, from registration fees collected 
pursuant to the Consumer Electronics Recycling Act, and from 
amounts transferred into the Fund pursuant to Public Act 
100-433.
Moneys received by the Department of Commerce and 
Economic Opportunity

in repayment of loans made pursuant to the 
Illinois Solid Waste Management
Act shall be deposited into the 
General Revenue Fund.

    (b) The Agency shall assess and collect a
fee in the amount 
set forth herein from the owner or operator of each sanitary

landfill permitted or required to be permitted by the Agency to 
dispose of
solid waste if the sanitary landfill is located off 
the site where such waste
was produced and if such sanitary 
landfill is owned, controlled, and operated
by a person other 
than the generator of such waste.  The Agency shall deposit
all 
fees collected into the Solid Waste Management Fund.  If a site 
is
contiguous to one or more landfills owned or operated by the 
same person, the
volumes permanently disposed of by each 
landfill shall be combined for purposes
of determining the fee 
under this subsection. Beginning on July 1, 2018, and on the 
first day of each month thereafter during fiscal years year 
2019 and 2020, the State Comptroller shall direct and State 
Treasurer shall transfer an amount equal to 1/12 of $5,000,000 
per fiscal year from the Solid Waste Management Fund to the 
General Revenue Fund. 

        (1) If more than 150,000 cubic yards of non-hazardous 
    solid waste is
permanently disposed of at a site in a 
    calendar year, the owner or operator
shall either pay a fee 
    of 95 cents per cubic yard or,
alternatively, the owner or 
    operator may weigh the quantity of the solid waste

    permanently disposed of with a device for which 
    certification has been obtained
under the Weights and 
    Measures Act and pay a fee of $2.00 per
ton of solid waste 
    permanently disposed of.  In no case shall the fee collected

    or paid by the owner or operator under this paragraph 
    exceed $1.55 per cubic yard or $3.27 per ton.

        (2) If more than 100,000 cubic yards but not more than 
    150,000 cubic
yards of non-hazardous waste is permanently 
    disposed of at a site in a calendar
year, the owner or 
    operator shall pay a fee of $52,630.

        (3) If more than 50,000 cubic yards but not more than 
    100,000 cubic
yards of non-hazardous solid waste is 
    permanently disposed of at a site
in a calendar year, the 
    owner or operator shall pay a fee of $23,790.

        (4) If more than 10,000 cubic yards but not more than 
    50,000 cubic
yards of non-hazardous solid waste is 
    permanently disposed of at a site
in a calendar year, the 
    owner or operator shall pay a fee of $7,260.

        (5) If not more than 10,000 cubic yards of 
    non-hazardous solid waste is
permanently disposed of at a 
    site in a calendar year, the owner or operator
shall pay a 
    fee of $1050.

    (c) (Blank).

    (d) The Agency shall establish rules relating to the 
collection of the
fees authorized by this Section.  Such rules 
shall include, but not be
limited to:

        (1) necessary records identifying the quantities of 
    solid waste received
or disposed;

        (2) the form and submission of reports to accompany the 
    payment of fees
to the Agency;

        (3) the time and manner of payment of fees to the 
    Agency, which payments
shall not be more often than 
    quarterly; and

        (4) procedures setting forth criteria establishing 
    when an owner or
operator may measure by weight or volume 
    during any given quarter or other
fee payment period.

    (e) Pursuant to appropriation, all monies in the Solid 
Waste Management
Fund shall be used by the Agency and the 
Department of Commerce and Economic Opportunity for the 
purposes set forth in this Section and in the Illinois
Solid 
Waste Management Act, including for the costs of fee collection 
and
administration, and for the administration of (1) the 
Consumer Electronics Recycling Act and (2) until January 1, 
2020, the Electronic Products Recycling and Reuse Act.

    (f) The Agency is authorized to enter into such agreements 
and to
promulgate such rules as are necessary to carry out its 
duties under this
Section and the Illinois Solid Waste 
Management Act.

    (g) On the first day of January, April, July, and October 
of each year,
beginning on July 1, 1996, the State Comptroller 
and Treasurer shall
transfer $500,000 from the Solid Waste 
Management Fund to the Hazardous Waste
Fund.  Moneys transferred 
under this subsection (g) shall be used only for the
purposes 
set forth in item (1) of subsection (d) of Section 22.2.

    (h) The Agency is authorized to provide financial 
assistance to units of
local government for the performance of 
inspecting, investigating and
enforcement activities pursuant 
to Section 4(r) at nonhazardous solid
waste disposal sites.

    (i) The Agency is authorized to conduct household waste 
collection and
disposal programs.

    (j) A unit of local government, as defined in the Local 
Solid Waste Disposal
Act, in which a solid waste disposal 
facility is located may establish a fee,
tax, or surcharge with 
regard to the permanent disposal of solid waste.
All fees, 
taxes, and surcharges collected under this subsection shall be

utilized for solid waste management purposes, including 
long-term monitoring
and maintenance of landfills, planning, 
implementation, inspection, enforcement
and other activities 
consistent with the Solid Waste Management Act and the
Local 
Solid Waste Disposal Act, or for any other environment-related 
purpose,
including but not limited to an environment-related 
public works project, but
not for the construction of a new 
pollution control facility other than a
household hazardous 
waste facility.  However, the total fee, tax or surcharge

imposed by all units of local government under this subsection 
(j) upon the
solid waste disposal facility shall not exceed:

        (1) 60¢ per cubic yard if more than 150,000 cubic yards 
    of non-hazardous
solid waste is permanently disposed of at 
    the site in a calendar year, unless
the owner or operator 
    weighs the quantity of the solid waste received with a

    device for which certification has been obtained under the 
    Weights and Measures
Act, in which case the fee shall not 
    exceed $1.27 per ton of solid waste
permanently disposed 
    of.

        (2) $33,350 if more than 100,000
cubic yards, but not 
    more than 150,000 cubic yards, of non-hazardous waste
is 
    permanently disposed of at the site in a calendar year.

        (3) $15,500 if more than 50,000 cubic
yards, but not 
    more than 100,000 cubic yards, of non-hazardous solid waste 
    is
permanently disposed of at the site in a calendar year.

        (4) $4,650 if more than 10,000 cubic
yards, but not 
    more than 50,000 cubic yards, of non-hazardous solid waste

    is permanently disposed of at the site in a calendar year.

        (5) $650 if not more than 10,000 cubic
yards of 
    non-hazardous solid waste is permanently disposed of at the 
    site in
a calendar year.

    The corporate authorities of the unit of local government

may use proceeds from the fee, tax, or surcharge to reimburse a 
highway
commissioner whose road district lies wholly or 
partially within the
corporate limits of the unit of local 
government for expenses incurred in
the removal of 
nonhazardous, nonfluid municipal waste that has been dumped
on 
public property in violation of a State law or local ordinance.

    A county or Municipal Joint Action Agency that imposes a 
fee, tax, or
surcharge under this subsection may use the 
proceeds thereof to reimburse a
municipality that lies wholly 
or partially within its boundaries for expenses
incurred in the 
removal of nonhazardous, nonfluid municipal waste that has been

dumped on public property in violation of a State law or local 
ordinance.

    If the fees are to be used to conduct a local sanitary 
landfill
inspection or enforcement program, the unit of local 
government must enter
into a written delegation agreement with 
the Agency pursuant to subsection
(r) of Section 4.  The unit of 
local government and the Agency shall enter
into such a written 
delegation agreement within 60 days after the
establishment of 
such fees.  At least annually,
the Agency shall conduct an audit 
of the expenditures made by units of local
government from the 
funds granted by the Agency to the units of local
government 
for purposes of local sanitary landfill inspection and 
enforcement
programs, to ensure that the funds have been 
expended for the prescribed
purposes under the grant.

    The fees, taxes or surcharges collected under this 
subsection (j) shall
be placed by the unit of local government 
in a separate fund, and the
interest received on the moneys in 
the fund shall be credited to the fund. The
monies in the fund 
may be accumulated over a period of years to be
expended in 
accordance with this subsection.

    A unit of local government, as defined in the Local Solid 
Waste Disposal
Act, shall prepare and distribute to the Agency, 
in April of each year, a
report that details spending plans for 
monies collected in accordance with
this subsection.  The report 
will at a minimum include the following:

        (1) The total monies collected pursuant to this 
    subsection.

        (2) The most current balance of monies collected 
    pursuant to this
subsection.

        (3) An itemized accounting of all monies expended for 
    the previous year
pursuant to this subsection.

        (4) An estimation of monies to be collected for the 
    following 3
years pursuant to this subsection.

        (5) A narrative detailing the general direction and 
    scope of future
expenditures for one, 2 and 3 years.

    The exemptions granted under Sections 22.16 and 22.16a, and 
under
subsection (k) of this Section, shall be applicable to 
any fee,
tax or surcharge imposed under this subsection (j); 
except that the fee,
tax or surcharge authorized to be imposed 
under this subsection (j) may be
made applicable by a unit of 
local government to the permanent disposal of
solid waste after 
December 31, 1986, under any contract lawfully executed
before 
June 1, 1986 under which more than 150,000 cubic yards (or 
50,000 tons)
of solid waste is to be permanently disposed of, 
even though the waste is
exempt from the fee imposed by the 
State under subsection (b) of this Section
pursuant to an 
exemption granted under Section 22.16.

    (k) In accordance with the findings and purposes of the 
Illinois Solid
Waste Management Act, beginning January 1, 1989 
the fee under subsection
(b) and the fee, tax or surcharge 
under subsection (j) shall not apply to:

        (1) waste which is hazardous waste;

        (2) waste which is pollution control waste;

        (3) waste from recycling, reclamation or reuse 
    processes which have been
approved by the Agency as being 
    designed to remove any contaminant from
wastes so as to 
    render such wastes reusable, provided that the process

    renders at least 50% of the waste reusable;

        (4) non-hazardous solid waste that is received at a 
    sanitary landfill
and composted or recycled through a 
    process permitted by the Agency; or

        (5) any landfill which is permitted by the Agency to 
    receive only
demolition or construction debris or 
    landscape waste.

(Source: P.A. 100-103, eff. 8-11-17; 100-433, eff. 8-25-17; 
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. 
8-14-18.)


 


    (415 ILCS 5/55.6)  (from Ch. 111 1/2, par. 1055.6)




    Sec. 55.6. Used Tire Management Fund. 

    (a) There is hereby created in the State Treasury a special

fund to be known as the Used Tire Management Fund.  There shall 
be
deposited into the Fund all monies received as (1) recovered 
costs or
proceeds from the sale of used tires under Section 
55.3 of this Act, (2)
repayment of loans from the Used Tire 
Management Fund, or (3) penalties or
punitive damages for 
violations of this Title, except as provided by
subdivision 
(b)(4) or (b)(4-5) of Section 42.

    (b) Beginning January 1, 1992, in addition to any other 
fees required by
law, the owner or operator of each site 
required to be registered or permitted under
subsection (d) or 
(d-5) of Section 55 shall pay to the Agency an annual fee of 
$100.
Fees collected under this subsection shall be deposited 
into the Environmental
Protection Permit and Inspection Fund.

    (c) Pursuant to appropriation, moneys monies up to an 
amount of $4 million per
fiscal year from the Used Tire 
Management Fund shall be allocated as follows:

        (1) 38% shall be available to the Agency for the 
    following
purposes, provided that priority shall be given 
    to item (i):

            (i) To undertake preventive, corrective or removal 
        action as
authorized by and in accordance with Section 
        55.3, and
to recover costs in accordance with Section 
        55.3.

            (ii) For the performance of inspection and 
        enforcement activities for
used and waste tire sites.

            (iii) (Blank).

            (iv) To provide financial assistance to units of 
        local government
for the performance of inspecting, 
        investigating and enforcement activities
pursuant to 
        subsection (r) of Section 4 at used and waste tire 
        sites.

            (v) To provide financial assistance for used and 
        waste tire collection
projects sponsored by local 
        government or not-for-profit corporations.

            (vi) For the costs of fee collection and 
        administration relating to
used and waste tires, and to 
        accomplish such other purposes as are
authorized by 
        this Act and regulations thereunder.

            (vii) To provide financial assistance to units of 
        local government and private industry for the purposes 
        of:
                (A) assisting in the establishment of 
            facilities and programs to collect, process, and 
            utilize used and waste tires and tire-derived 
            materials;
                (B) demonstrating the feasibility of 
            innovative technologies as a means of collecting, 
            storing, processing, and utilizing used and waste 
            tires and tire-derived materials; and
                (C) applying demonstrated technologies as a 
            means of collecting, storing, processing, and 
            utilizing used and waste tires and tire-derived 
            materials.
        (2) (Blank). For fiscal years beginning prior to July 
    1, 2004,
23% shall be available to the Department of 
    Commerce and
Economic Opportunity for the following 
    purposes, provided that priority shall be
given to item 
    (A):

            (A) To provide grants or loans for the purposes of:

                (i) assisting units of local government and 
            private industry in the
establishment of 
            facilities and programs to collect, process
and 
            utilize used and waste tires and tire derived 
            materials;

                (ii) demonstrating the feasibility of 
            innovative technologies as a
means of collecting, 
            storing, processing and utilizing used
and waste 
            tires and tire derived materials; and

                (iii) applying demonstrated technologies as a 
            means of collecting,
storing, processing, and 
            utilizing used and waste tires
and tire derived 
            materials.

            (B) To develop educational material for use by 
        officials and the public
to better understand and 
        respond to the problems posed by used tires and

        associated insects.

            (C) (Blank).

            (D) To perform such research as the Director deems 
        appropriate to
help meet the purposes of this Act.

            (E) To pay the costs of administration of its 
        activities authorized
under this Act.

        (2.1) For the fiscal year beginning July 1, 2004 and 
    for all fiscal years thereafter, 23% shall be deposited 
    into the General Revenue Fund. For fiscal years year 2019 
    and 2020 only, such transfers are at the direction of the 
    Department of Revenue, and shall be made within 30 days 
    after the end of each quarter.

        (3) 25% shall be available to the Illinois Department 
    of
Public Health for the following purposes:

            (A) To investigate threats or potential threats to 
        the public health
related to mosquitoes and other 
        vectors of disease associated with the
improper 
        storage, handling and disposal of tires, improper 
        waste disposal,
or natural conditions.

            (B) To conduct surveillance and monitoring 
        activities for
mosquitoes and other arthropod vectors 
        of disease, and surveillance of
animals which provide a 
        reservoir for disease-producing organisms.

            (C) To conduct training activities to promote 
        vector control programs
and integrated pest management 
        as defined in the Vector Control Act.

            (D) To respond to inquiries, investigate 
        complaints, conduct evaluations
and provide technical 
        consultation to help reduce or eliminate public
health 
        hazards and nuisance conditions associated with 
        mosquitoes and other
vectors.

            (E) To provide financial assistance to units of 
        local government for
training, investigation and 
        response to public nuisances associated with

        mosquitoes and other vectors of disease.

        (4) 2% shall be available to the Department of 
    Agriculture for its
activities under the Illinois 
    Pesticide Act relating to used and waste tires.

        (5) 2% shall be available to the Pollution Control 
    Board for
administration of its activities relating to used 
    and waste tires.

        (6) 10% shall be available to the University of 
    Illinois for
the Prairie Research Institute to perform 
    research to study the biology,
distribution, population 
    ecology, and biosystematics of tire-breeding
arthropods, 
    especially mosquitoes, and the diseases they spread.

    (d) By January 1, 1998, and biennially thereafter, each 
State
agency receiving an appropriation from the Used Tire 
Management Fund shall
report to the Governor and the General 
Assembly on its activities relating to
the Fund.

    (e) Any monies appropriated from the Used Tire Management 
Fund, but not
obligated, shall revert to the Fund.

    (f) In administering the provisions of subdivisions (1), 
(2) and (3) of
subsection (c) of this Section, the Agency, the 
Department of Commerce and
Economic Opportunity, and the 
Illinois
Department of Public Health shall ensure that 
appropriate funding
assistance is provided to any municipality 
with a population over 1,000,000
or to any sanitary district 
which serves a population over 1,000,000.

    (g) Pursuant to appropriation, monies in excess of $4 
million per fiscal
year from the Used Tire Management Fund 
shall be used as follows:

        (1) 55% shall be available to the Agency for the 
    following purposes, provided that priority shall be given 
    to subparagraph (A): 
            (A) To undertake preventive,
corrective or renewed 
        action as authorized by and in accordance with
Section 
        55.3 and to recover costs in accordance with Section 
        55.3.

            (B) To provide financial assistance to units of 
        local government and private industry for the purposes 
        of:
                (i) assisting in the establishment of 
            facilities and programs to collect, process, and 
            utilize used and waste tires and tire-derived 
            materials;
                (ii) demonstrating the feasibility of 
            innovative technologies as a means of collecting, 
            storing, processing, and utilizing used and waste 
            tires and tire-derived materials; and
                (iii) applying demonstrated technologies as a 
            means of collecting, storing, processing, and 
            utilizing used and waste tires and tire-derived 
            materials.
            (C) To provide grants to public universities for 
        vector-related research, disease-related research, and 
        for related laboratory-based equipment and field-based 
        equipment. 
        (2) (Blank). For fiscal years beginning prior to July 
    1, 2004,
45% shall be available to the Department of 
    Commerce and Economic Opportunity to provide grants or 
    loans for the purposes of:

            (i) assisting units of local government and 
        private industry in the
establishment of facilities 
        and programs to collect, process and utilize
waste 
        tires and tire derived material;

            (ii) demonstrating the feasibility of innovative 
        technologies as a
means of collecting, storing, 
        processing, and utilizing used and waste tires
and tire 
        derived materials; and

            (iii) applying demonstrated technologies as a 
        means of collecting,
storing, processing, and 
        utilizing used and waste tires and tire derived

        materials.

        (3) For the fiscal year beginning July 1, 2004 and for 
    all fiscal years thereafter, 45% shall be deposited into 
    the General Revenue Fund. For fiscal years year 2019 and 
    2020 only, such transfers are at the direction of the 
    Department of Revenue, and shall be made within 30 days 
    after the end of each quarter.

(Source: P.A. 100-103, eff. 8-11-17; 100-327, eff. 8-24-17; 
100-587, eff. 6-4-18; 100-621, eff. 7-20-18; 100-863, eff. 
8-14-18.)


 
    (415 ILCS 5/57.11)
    Sec. 57.11. Underground Storage Tank Fund; creation. 
    (a) There is hereby created in the State Treasury a special 
fund
to be known as the Underground Storage Tank Fund.  There 
shall be deposited
into the Underground Storage Tank Fund all 
moneys monies received by the Office of the
State Fire Marshal 
as fees for underground storage tanks under Sections 4 and 5
of 
the Gasoline Storage Act, fees pursuant to the Motor Fuel Tax 
Law, and beginning July 1, 2013, payments pursuant to the Use 
Tax Act, the Service Use Tax Act, the Service Occupation Tax 
Act, and the Retailers' Occupation Tax Act.
All amounts held in 
the Underground Storage Tank Fund shall be invested at
interest 
by the State Treasurer.  All income earned from the investments 
shall
be deposited into the Underground Storage Tank Fund no 
less frequently than
quarterly. In addition to any other 
transfers that may be provided for by law, beginning on July 1, 
2018 and on the first day of each month thereafter during 
fiscal years year 2019 and 2020 only, the State Comptroller 
shall direct and the State Treasurer shall transfer an amount 
equal to 1/12 of $10,000,000 from the Underground Storage Tank 
Fund to the General Revenue Fund.  Moneys in the Underground 
Storage Tank Fund, pursuant to
appropriation, may be used by 
the Agency and the Office of the State Fire
Marshal for the 
following purposes:
        (1) To take action authorized under Section 57.12 to 
    recover costs under
Section 57.12.
        (2) To assist in the reduction and mitigation of damage 
    caused by leaks
from underground storage tanks, including 
    but not limited to, providing
alternative water supplies to 
    persons whose drinking water has become
contaminated as a 
    result of those leaks.
        (3) To be used as a matching amount towards federal 
    assistance relative to
the release of petroleum from 
    underground storage tanks.
        (4) For the costs of administering activities of the 
    Agency and the Office
of the State Fire Marshal relative to 
    the Underground Storage Tank Fund.
        (5) For payment of costs of corrective action incurred 
    by and
indemnification to operators of underground storage 
    tanks as provided in this
Title.
        (6) For a total of 2 demonstration projects in amounts 
    in excess of a
$10,000 deductible charge designed to assess 
    the viability of corrective action
projects at sites which 
    have experienced contamination from petroleum releases.

    Such demonstration projects shall be conducted in 
    accordance with the provision
of this Title.
        (7) Subject to appropriation, moneys in the 
    Underground Storage Tank Fund
may also be used by the 
    Department of Revenue for the costs of administering
its 
    activities relative to the Fund and for refunds provided 
    for in Section
13a.8 of the Motor Fuel Tax Act.
    (b) Moneys in the Underground Storage Tank Fund may, 
pursuant to
appropriation, be used by the Office of the State 
Fire Marshal or the Agency to
take whatever emergency action is 
necessary or appropriate to assure that the
public health or 
safety is not threatened whenever there is a release or

substantial threat of a release of petroleum from an 
underground storage tank
and for the costs of administering its 
activities relative to the Underground
Storage Tank Fund.
    (c) Beginning July 1, 1993, the Governor shall certify to 
the State
Comptroller and State Treasurer the monthly amount 
necessary to pay debt
service on State obligations issued 
pursuant to Section 6 of the General
Obligation Bond Act. On 
the last day of each month, the Comptroller shall order

transferred and the Treasurer shall transfer from the 
Underground Storage Tank
Fund to the General Obligation Bond 
Retirement and Interest Fund the amount
certified by the 
Governor, plus any cumulative deficiency in those transfers
for 
prior months.
    (d)  Except as provided in subsection (c) of this Section, 
the Underground Storage Tank Fund is not subject to 
administrative charges authorized under Section 8h of the State 
Finance Act that would in any way transfer any funds from the 
Underground Storage Tank Fund into any other fund of the State. 
    (e) Each fiscal year, subject to appropriation, the Agency 
may commit up to $10,000,000 of the moneys in the Underground 
Storage Tank Fund to the payment of corrective action costs for 
legacy sites that meet one or more of the following criteria as 
a result of the underground storage tank release: (i) the 
presence of free product, (ii) contamination within a regulated 
recharge area, a wellhead protection area, or the setback zone 
of a potable water supply well, (iii) contamination extending 
beyond the boundaries of the site where the release occurred, 
or (iv) such other criteria as may be adopted in Agency rules.
        (1) Fund moneys committed under this subsection (e) 
    shall be held in the Fund for payment of the corrective 
    action costs for which the moneys were committed.
        (2) The Agency may adopt rules governing the commitment 
    of Fund moneys under this subsection (e).
        (3) This subsection (e) does not limit the use of Fund 
    moneys at legacy sites as otherwise provided under this 
    Title.
        (4) For the purposes of this subsection (e), the term 
    "legacy site" means a site for which (i) an underground 
    storage tank release was reported prior to January 1, 2005, 
    (ii) the owner or operator has been determined eligible to 
    receive payment from the Fund for corrective action costs, 
    and (iii) the Agency did not receive any applications for 
    payment prior to January 1, 2010. 
    (f) Beginning July 1, 2013, if the amounts deposited into 
the Fund from moneys received by the Office of the State Fire 
Marshal as fees for underground storage tanks under Sections 4 
and 5 of the Gasoline Storage Act and as fees pursuant to the 
Motor Fuel Tax Law during a State fiscal year are sufficient to 
pay all claims for payment by the fund received during that 
State fiscal year, then the amount of any payments into the 
fund pursuant to the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act during that State fiscal year shall be deposited as 
follows: 75% thereof shall be paid into the State treasury and 
25% shall be reserved in a special account and used only for 
the transfer to the Common School Fund as part of the monthly 
transfer from the General Revenue Fund in accordance with 
Section 8a of the State Finance Act. 
(Source: P.A. 100-587, eff. 6-4-18.)
 
ARTICLE 10.  RETIREMENT CONTRIBUTIONS

 
    Section 10-5. The State Finance Act is amended  by changing 
Sections 8.12 and 14.1 as follows:
 


    (30 ILCS 105/8.12)
  (from Ch. 127, par. 144.12)



    Sec. 8.12. State Pensions Fund. 

    (a) The moneys in the State Pensions Fund shall be used 
exclusively
for the administration of the Revised Uniform 
Unclaimed Property Act and
for the expenses incurred by the 
Auditor General for administering the provisions of Section 
2-8.1 of the Illinois State Auditing Act and for operational 
expenses of the Office of the State Treasurer and for the 
funding of the unfunded liabilities of the designated 
retirement systems. Beginning in State fiscal year 2021 2020, 
payments to the designated retirement systems under this 
Section shall be in addition to, and not in lieu of, any State 
contributions required under the Illinois Pension Code.

    "Designated retirement systems" means:

        (1) the State Employees' Retirement System of 
    Illinois;

        (2) the Teachers' Retirement System of the State of 
    Illinois;

        (3) the State Universities Retirement System;

        (4) the Judges Retirement System of Illinois; and

        (5) the General Assembly Retirement System.

    (b) Each year the General Assembly may make appropriations 
from
the State Pensions Fund for the administration of the 
Revised Uniform
Unclaimed Property Act.



    (c) As soon as possible after July 30, 2004 (the effective 
date of Public Act 93-839), the General Assembly shall 
appropriate from the State Pensions Fund (1) to the State 
Universities Retirement System the amount certified under 
Section 15-165 during the prior year, (2) to the Judges 
Retirement System of Illinois the amount certified under 
Section 18-140 during the prior year, and (3) to the General 
Assembly Retirement System the amount certified under Section 
2-134 during the prior year as part of the required
State 
contributions to each of those designated retirement systems; 
except that amounts appropriated under this subsection (c) in 
State fiscal year 2005 shall not reduce the amount in the State 
Pensions Fund below $5,000,000. If the amount in the State 
Pensions Fund does not exceed the sum of the amounts certified 
in Sections 15-165, 18-140, and 2-134 by at least $5,000,000,      
the amount paid to each designated retirement system under this 
subsection shall be reduced in proportion to the amount 
certified by each of those designated retirement systems.

    (c-5) For fiscal years 2006 through 2020 2019, the General 
Assembly shall appropriate from the State Pensions Fund to the 
State Universities Retirement System the amount estimated to be 
available during the fiscal year in the State Pensions Fund; 
provided, however, that the amounts appropriated under this 
subsection (c-5) shall not reduce the amount in the State 
Pensions Fund below $5,000,000.

    (c-6) For fiscal year 2021 2020 and each fiscal year 
thereafter, as soon as may be practical after any money is 
deposited into the State Pensions Fund from the Unclaimed 
Property Trust Fund, the State Treasurer shall apportion the 
deposited amount among the designated retirement systems as 
defined in subsection (a) to reduce their actuarial reserve 
deficiencies.  The State Comptroller and State Treasurer shall 
pay the apportioned amounts to the designated retirement 
systems to fund the unfunded liabilities of the designated 
retirement systems.  The amount apportioned to each designated 
retirement system shall constitute a portion of the amount 
estimated to be available for appropriation from the State 
Pensions Fund that is the same as that retirement system's 
portion of the total actual reserve deficiency of the systems, 
as determined annually by the Governor's Office of Management 
and Budget at the request of the State Treasurer. The amounts 
apportioned under this subsection shall not reduce the amount 
in the State Pensions Fund below $5,000,000. 
    (d) The
Governor's Office of Management and Budget shall 
determine the individual and total
reserve deficiencies of the 
designated retirement systems.  For this purpose,
the

Governor's Office of Management and Budget shall utilize the 
latest available audit and actuarial
reports of each of the 
retirement systems and the relevant reports and
statistics of 
the Public Employee Pension Fund Division of the Department of

Insurance.

    (d-1) (Blank). As soon as practicable after March 5, 2004 
(the effective date of Public Act 93-665), the Comptroller 
shall
direct and the Treasurer shall transfer from the State 
Pensions Fund to
the General Revenue Fund, as funds become 
available, a sum equal to the
amounts that would have been paid

from the State Pensions Fund to the Teachers' Retirement System 
of the State
of Illinois,
the State Universities Retirement 
System, the Judges Retirement
System of Illinois, the
General 
Assembly Retirement System, and the State Employees'

Retirement System
of Illinois
after March 5, 2004 (the 
effective date of Public Act 93-665) during the remainder of 
fiscal year 2004 to the
designated retirement systems from the 
appropriations provided for in
this Section if the transfers 
provided in Section 6z-61 had not
occurred. The transfers 
described in this subsection (d-1) are to
partially repay the 
General Revenue Fund for the costs associated with
the bonds 
used to fund the moneys transferred to the designated

retirement systems under Section 6z-61.

    (e) The changes to this Section made by Public Act 88-593 
shall
first apply to distributions from the Fund for State 
fiscal year 1996.

(Source: P.A. 99-8, eff. 7-9-15; 99-78, eff. 7-20-15; 99-523, 
eff. 6-30-16; 100-22, eff. 1-1-18; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-863, eff. 8-14-18.)


 


    (30 ILCS 105/14.1)
  (from Ch. 127, par. 150.1)



    Sec. 14.1. Appropriations for State contributions to the 
State
Employees' Retirement System; payroll requirements.
    (a) Appropriations for State contributions to the State

Employees' Retirement System of Illinois shall be expended in 
the manner
provided in this Section.
Except as otherwise 
provided in subsection subsections (a-1), (a-2), (a-3), and 
(a-4)
 at the time of each payment of salary to an
employee 
under the personal services line item, payment shall be made to

the State Employees' Retirement System, from the amount 
appropriated for
State contributions to the State Employees' 
Retirement System, of an amount
calculated at the rate 
certified for the applicable fiscal year by the
Board of 
Trustees of the State Employees' Retirement System under 
Section
14-135.08 of the Illinois Pension Code.  If a line item 
appropriation to an
employer for this purpose is exhausted or 
is unavailable due to any limitation on appropriations that may 
apply, (including, but not limited to, limitations on 
appropriations from the Road Fund under Section 8.3 of the 
State Finance Act), the amounts shall be
paid under the 
continuing appropriation for this purpose contained in the 
State
Pension Funds Continuing Appropriation Act.

    (a-1) (Blank). Beginning on March 5, 2004 (the effective 
date of Public Act 93-665) through the payment of the final 
payroll from fiscal
year 2004 appropriations, appropriations 
for State contributions to the
State Employees' Retirement 
System of Illinois shall be expended in the
manner provided in 
this subsection (a-1). At the time of each payment of
salary to 
an employee under the personal services line item from a fund

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

    (a-2) (Blank).  For fiscal year 2010 only, at the time of 
each payment of salary to an employee under the personal 
services line item from a fund other than the General Revenue 
Fund, payment shall be made for deposit into the State 
Employees' Retirement System of Illinois from the amount 
appropriated for State contributions to the State Employees' 
Retirement System of Illinois of an amount calculated at the 
rate certified for fiscal year 2010 by the Board of Trustees of 
the State Employees' Retirement System of Illinois under 
Section 14-135.08 of the Illinois Pension Code. This payment 
shall be made to the extent that a line item appropriation to 
an employer for this purpose is available or unexhausted. For 
fiscal year 2010 only, no payment from appropriations for State 
contributions shall be made in conjunction with payment of 
salary to an employee under the personal services line item 
from the General Revenue Fund. 
    (a-3) (Blank). For fiscal year 2011 only, at the time of 
each payment of salary to an employee under the personal 
services line item from a fund other than the General Revenue 
Fund, payment shall be made for deposit into the State 
Employees' Retirement System of Illinois from the amount 
appropriated for State contributions to the State Employees' 
Retirement System of Illinois of an amount calculated at the 
rate certified for fiscal year 2011 by the Board of Trustees of 
the State Employees' Retirement System of Illinois under 
Section 14-135.08 of the Illinois Pension Code.  This payment 
shall be made to the extent that a line item appropriation to 
an employer for this purpose is available or unexhausted.  For 
fiscal year 2011 only, no payment from appropriations for State 
contributions shall be made in conjunction with payment of 
salary to an employee under the personal services line item 
from the General Revenue Fund. 
    (a-4) In fiscal year years 2012 and each fiscal year 
thereafter through 2019 only, at the time of each payment of 
salary to an employee under the personal services line item 
from a fund other than the General Revenue Fund, payment shall 
be made for deposit into the State Employees' Retirement System 
of Illinois from the amount appropriated for State 
contributions to the State Employees' Retirement System of 
Illinois of an amount calculated at the rate certified for the 
applicable fiscal year by the Board of Trustees of the State 
Employees' Retirement System of Illinois under Section 
14-135.08 of the Illinois Pension Code. In fiscal year years 
2012 and each fiscal year thereafter through 2019 only, no 
payment from appropriations for State contributions shall be 
made in conjunction with payment of salary to an employee under 
the personal services line item from the General Revenue Fund. 
    (b) Except during the period beginning on March 5, 2004 
(the effective date of Public Act 93-665) and ending at the 
time of the payment of the
final payroll from fiscal year 2004 
appropriations, the State Comptroller
shall not approve for 
payment any payroll
voucher that (1) includes payments of 
salary to eligible employees in the
State Employees' Retirement 
System of Illinois and (2) does not include the
corresponding 
payment of State contributions to that retirement system at the

full rate certified under Section 14-135.08 for that fiscal 
year for eligible
employees, unless the balance in the fund on 
which the payroll voucher is drawn
is insufficient to pay the 
total payroll voucher, or unavailable due to any limitation on 
appropriations that may apply, including, but not limited to, 
limitations on appropriations from the Road Fund under Section 
8.3 of the State Finance Act.  If the State Comptroller
approves 
a payroll voucher under this Section for which the fund balance 
is
insufficient to pay the full amount of the required State 
contribution to the
State Employees' Retirement System, the 
Comptroller shall promptly so notify
the Retirement System.

    (b-1) (Blank).  For fiscal year 2010 and fiscal year 2011 
only, the State Comptroller shall not approve for payment any 
non-General Revenue Fund payroll voucher that (1) includes 
payments of salary to eligible employees in the State 
Employees' Retirement System of Illinois and (2) does not 
include the corresponding payment of State contributions to 
that retirement system at the full rate certified under Section 
14-135.08 for that fiscal year for eligible employees, unless 
the balance in the fund on which the payroll voucher is drawn 
is insufficient to pay the total payroll voucher, or 
unavailable due to any limitation on appropriations that may 
apply, including, but not limited to, limitations on 
appropriations from the Road Fund under Section 8.3 of the 
State Finance Act. If the State Comptroller approves a payroll 
voucher under this Section for which the fund balance is 
insufficient to pay the full amount of the required State 
contribution to the State Employees' Retirement System of 
Illinois, the Comptroller shall promptly so notify the 
retirement system. 
    (c) Notwithstanding any other provisions of law, beginning 
July 1, 2007, required State and employee contributions to the 
State Employees' Retirement System of Illinois relating to 
affected legislative staff employees shall be paid out of 
moneys appropriated for that purpose to the Commission on 
Government Forecasting and Accountability, rather than out of 
the lump-sum appropriations otherwise made for the payroll and 
other costs of those employees.
    These payments must be made pursuant to payroll vouchers 
submitted by the employing entity as part of the regular 
payroll voucher process.
    For the purpose of this subsection, "affected legislative 
staff employees" means legislative staff employees paid out of 
lump-sum appropriations made to the General Assembly, an 
Officer of the General Assembly, or the Senate Operations 
Commission, but does not include district-office staff or 
employees of legislative support services agencies. 
(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, 
eff. 7-6-17; 100-587, eff. 6-4-18.)

 
    Section 10-10. The Illinois Pension Code is amended  by 
changing Sections 14-103.05, 14-131, 14-147.5, 14-147.6, 
14-152.1, 15-155, 15-185.5, 15-185.6, 15-198,  16-158, 
16-190.5, 16-190.6, and 16-203 as follows:
 



    (40 ILCS 5/14-103.05)  (from Ch. 108 1/2, par. 14-103.05)


    Sec. 14-103.05. Employee. 

    (a) Any person employed by a Department who receives salary

for personal services rendered to the Department on a warrant

issued pursuant to a payroll voucher certified by a Department 
and drawn
by the State Comptroller upon the State Treasurer, 
including an elected
official described in subparagraph (d) of 
Section 14-104, shall become
an employee for purpose of 
membership in the Retirement System on the
first day of such 
employment.

    A person entering service on or after January 1, 1972 and 
prior to January
1, 1984 shall become a member as a condition 
of employment and shall begin
making contributions as of the 
first day of employment.

    A person entering service on or after January 1, 1984 
shall, upon completion
of 6 months of continuous service which 
is not interrupted by a break of more
than 2 months, become a 
member as a condition of employment.  Contributions
shall begin 
the first of the month after completion of the qualifying 
period.

    A person employed by the Chicago Metropolitan Agency for 
Planning on the effective date of this amendatory Act of the 
95th General Assembly who was a member of this System as an 
employee of the Chicago Area Transportation Study and makes an 
election under Section 14-104.13 to participate in this System 
for his or her employment with the Chicago Metropolitan Agency 
for Planning.

    The qualifying period of 6 months of service is not 
applicable to:  (1)
a person who has been granted credit for 
service in a position covered by
the State Universities 
Retirement System, the Teachers' Retirement System
of the State 
of Illinois, the General Assembly Retirement System, or the

Judges Retirement System of Illinois unless that service has 
been forfeited
under the laws of those systems; (2) a person 
entering service on or
after July 1, 1991 in a noncovered 
position; (3) a person to whom Section
14-108.2a or 14-108.2b 
applies; or (4) a person to whom subsection (a-5) of this 
Section applies.

    (a-5) A person entering service on or after December 1, 
2010 shall become a member as a condition of employment and 
shall begin making contributions as of the first day of 
employment.  A person serving in the qualifying period on 
December 1, 2010 will become a member on December 1, 2010 and 
shall begin making contributions as of December 1, 2010. 
    (b) The term "employee" does not include the following:


        (1) members of the State Legislature, and persons 
    electing to become
members of the General Assembly 
    Retirement System pursuant to Section 2-105;


        (2) incumbents of offices normally filled by vote of 
    the people;


        (3) except as otherwise provided in this Section, any 
    person
appointed by the Governor with the advice and 
    consent
of the Senate unless that person elects to 
    participate in this system;

        (3.1) any person serving as a commissioner of an ethics 
    commission created under the State Officials and Employees 
    Ethics Act unless that person elects to participate in this 
    system with respect to that service as a commissioner;

        (3.2) any person serving as a part-time employee in any 
    of the following positions: Legislative Inspector General, 
    Special Legislative Inspector General, employee of the 
    Office of the Legislative Inspector General, Executive 
    Director of the Legislative Ethics Commission, or staff of 
    the Legislative Ethics Commission, regardless of whether 
    he or she is in active service on or after July 8, 2004 
    (the effective date of Public Act 93-685),  unless that 
    person elects to participate in this System with respect to 
    that service; in this item (3.2), a "part-time employee" is 
    a person who is not required to work at least 35 hours per 
    week;
        (3.3) any person who has made an election under Section 
    1-123 and who is serving either as legal counsel in the 
    Office of the Governor or as Chief Deputy Attorney General;


        (4) except as provided in Section 14-108.2 or 
    14-108.2c, any person
who is covered or eligible to be 
    covered by the Teachers' Retirement System of
the State of 
    Illinois, the State Universities Retirement System, or the 
    Judges
Retirement System of Illinois;


        (5) an employee of a municipality or any other 
    political subdivision
of the State;


        (6) any person who becomes an employee after June 30, 
    1979 as a
public service employment program participant 
    under the Federal
Comprehensive Employment and Training 
    Act and whose wages or fringe
benefits are paid in whole or 
    in part by funds provided under such Act;


        (7) enrollees of the Illinois Young Adult Conservation 
    Corps program,
administered by the Department of Natural 
    Resources, authorized grantee
pursuant to Title VIII of the 
    "Comprehensive Employment and Training Act of
1973", 29 USC 
    993, as now or hereafter amended;


        (8) enrollees and temporary staff of programs 
    administered by the
Department of Natural Resources under 
    the Youth
Conservation Corps Act of 1970;


        (9) any person who is a member of any professional 
    licensing or
disciplinary board created under an Act 
    administered by the Department of
Professional Regulation 
    or a successor agency or created or re-created
after the 
    effective date of this amendatory Act of 1997, and who 
    receives
per diem compensation rather than a salary, 
    notwithstanding that such per diem
compensation is paid by 
    warrant issued pursuant to a payroll voucher; such
persons 
    have never been included in the membership of this System, 
    and this
amendatory Act of 1987 (P.A. 84-1472) is not 
    intended to effect any change in
the status of such 
    persons;


        (10) any person who is a member of the Illinois Health 
    Care Cost
Containment Council, and receives per diem 
    compensation rather than a
salary, notwithstanding that 
    such per diem compensation is paid by warrant
issued 
    pursuant to a payroll voucher; such persons have never been 
    included
in the membership of this System, and this 
    amendatory Act of 1987 is not
intended to effect any change 
    in the status of such persons;


        (11) any person who is a member of the Oil and Gas 
    Board created by
Section 1.2 of the Illinois Oil and Gas 
    Act, and receives per diem
compensation rather than a 
    salary, notwithstanding that such per diem
compensation is 
    paid by warrant issued pursuant to a payroll voucher;

        (12) a person employed by the State Board of Higher 
    Education in a position with the Illinois Century Network 
    as of June 30, 2004, who remains continuously employed 
    after that date by the Department of Central Management 
    Services in a position with the Illinois Century Network  
    and participates in the Article 15 system with respect to 
    that employment;

        (13) any person who first becomes a member of the Civil 
    Service Commission on or after January 1, 2012;
        (14) any person, other than the Director of Employment 
    Security, who first becomes a member of the Board of Review 
    of the Department of Employment Security on or after 
    January 1, 2012;
        (15) any person who first becomes a member of the Civil 
    Service Commission on or after January 1, 2012;
        (16) any person who first becomes a member of the 
    Illinois Liquor Control Commission on or after January 1, 
    2012;
        (17) any person who first becomes a member of the 
    Secretary of State Merit Commission on or after January 1, 
    2012;
        (18) any person who first becomes a member of the Human 
    Rights Commission on or after January 1, 2012 unless he or 
    she is eligible to participate in accordance with 
    subsection (d) of this Section;
        (19) any person who first becomes a member of the State 
    Mining Board on or after January 1, 2012;
        (20) any person who first becomes a member of the 
    Property Tax Appeal Board on or after January 1, 2012;
        (21) any person who first becomes a member of the 
    Illinois Racing Board on or after January 1, 2012;
        (22) any person who first becomes a member of the 
    Department of State Police Merit Board on or after January 
    1, 2012;
        (23) any person who first becomes a member of the 
    Illinois State Toll Highway Authority on or after January 
    1, 2012; or
        (24) any person who first becomes a member of the 
    Illinois State Board of Elections on or after January 1, 
    2012. 
    (c) An individual who represents or is employed as an 
officer or employee of a statewide labor organization that 
represents members of this System may participate in the System 
and shall be deemed an employee, provided that (1) the 
individual has previously earned creditable service under this 
Article, (2) the individual files with the System an 
irrevocable election to become a participant within 6 months 
after the effective date of this amendatory Act of the 94th 
General Assembly, and (3) the individual does not receive 
credit for that employment under any other provisions of this 
Code.  An employee under this subsection (c) is responsible for 
paying to the System both (i) employee contributions based on 
the actual compensation received for service with the labor 
organization and (ii) employer contributions based on the 
percentage of payroll certified by the board; all or any part 
of these contributions may be paid on the employee's behalf or 
picked up for tax purposes (if authorized under federal law) by 
the labor organization.
    A person who is an employee as defined in this subsection 
(c) may establish service credit for similar employment prior 
to becoming an employee under this subsection by paying to the 
System for that employment the contributions specified in this 
subsection, plus interest at the effective rate from the date 
of service to the date of payment.  However, credit shall not be 
granted under this subsection (c) for any such prior employment 
for which the applicant received credit under any other 
provision of this Code or during which the applicant was on a 
leave of absence.

    (d) A person appointed as a member of the Human Rights 
Commission on or after June 1, 2019 may elect to participate in 
the System and shall be deemed an employee.  Service and 
contributions shall begin on the first payroll period 
immediately following the employee's election to participate 
in the System.
    A person who is an employee as described in this subsection 
(d) may establish service credit for employment as a Human 
Rights Commissioner that occurred on or after June 1, 2019 and 
before establishing service under this subsection by paying to 
the System for that employment the contributions specified in 
paragraph (1) of subsection (a) of Section 14-133, plus regular 
interest from the date of service to the date of payment. 
(Source: P.A. 96-1490, eff. 1-1-11; 97-609, eff. 1-1-12.)

 

    (40 ILCS 5/14-131)

 
 
    Sec. 14-131. Contributions by State. 

    (a) The State shall make contributions to the System by 
appropriations of
amounts which, together with other employer 
contributions from trust, federal,
and other funds, employee 
contributions, investment income, and other income,
will be 
sufficient to meet the cost of maintaining and administering 
the System
on a 90% funded basis in accordance with actuarial 
recommendations.

    For the purposes of this Section and Section 14-135.08, 
references to State
contributions refer only to employer 
contributions and do not include employee
contributions that 
are picked up or otherwise paid by the State or a
department on 
behalf of the employee.

    (b) The Board shall determine the total amount of State 
contributions
required for each fiscal year on the basis of the 
actuarial tables and other
assumptions adopted by the Board, 
using the formula in subsection (e).

    The Board shall also determine a State contribution rate 
for each fiscal
year, expressed as a percentage of payroll, 
based on the total required State
contribution for that fiscal 
year (less the amount received by the System from

appropriations under Section 8.12 of the State Finance Act and 
Section 1 of the
State Pension Funds Continuing Appropriation 
Act, if any, for the fiscal year
ending on the June 30 
immediately preceding the applicable November 15
certification 
deadline), the estimated payroll (including all forms of

compensation) for personal services rendered by eligible 
employees, and the
recommendations of the actuary.

    For the purposes of this Section and Section 14.1 of the 
State Finance Act,
the term "eligible employees" includes 
employees who participate in the System,
persons who may elect 
to participate in the System but have not so elected,
persons 
who are serving a qualifying period that is required for 
participation,
and annuitants employed by a department as 
described in subdivision (a)(1) or
(a)(2) of Section 14-111.

    (c) Contributions shall be made by the several departments 
for each pay
period by warrants drawn by the State Comptroller 
against their respective
funds or appropriations based upon 
vouchers stating the amount to be so
contributed.  These amounts 
shall be based on the full rate certified by the
Board under 
Section 14-135.08 for that fiscal year.
From March 5, 2004 (the 
effective date of Public Act 93-665) through the payment of the 
final payroll from fiscal year 2004
appropriations, the several 
departments shall not make contributions
for the remainder of 
fiscal year 2004 but shall instead make payments
as required 
under subsection (a-1) of Section 14.1 of the State Finance 
Act.
The several departments shall resume those contributions 
at the commencement of
fiscal year 2005.

    (c-1)  Notwithstanding subsection (c) of this Section, for 
fiscal years 2010, 2012, and each fiscal year thereafter 2013, 
2014, 2015, 2016, 2017, 2018, and 2019 only, contributions by 
the several departments are not required to be made for General 
Revenue Funds payrolls processed by the Comptroller.  Payrolls 
paid by the several departments from all other State funds must 
continue to be processed pursuant to subsection (c) of this 
Section.
    (c-2) For State fiscal years 2010, 2012, and each fiscal 
year thereafter 2013, 2014, 2015, 2016, 2017, 2018, and 2019 
only, on or as soon as possible after the 15th day of each 
month, the Board shall submit vouchers for payment of State 
contributions to the System, in a total monthly amount of 
one-twelfth of the fiscal year General Revenue Fund 
contribution as certified by the System pursuant to Section 
14-135.08 of the Illinois Pension Code. 
    (d) If an employee is paid from trust funds or federal 
funds, the
department or other employer shall pay employer 
contributions from those funds
to the System at the certified 
rate, unless the terms of the trust or the
federal-State 
agreement preclude the use of the funds for that purpose, in

which case the required employer contributions shall be paid by 
the State.
From March 5, 2004 (the effective date of Public Act 
93-665) through the payment of the final
payroll from fiscal 
year 2004 appropriations, the department or other
employer 
shall not pay contributions for the remainder of fiscal year

2004 but shall instead make payments as required under 
subsection (a-1) of
Section 14.1 of the State Finance Act. The 
department or other employer shall
resume payment of

contributions at the commencement of fiscal year 2005.

    (e) For State fiscal years 2012 through 2045, the minimum 
contribution
to the System to be made by the State for each 
fiscal year shall be an amount
determined by the System to be 
sufficient to bring the total assets of the
System up to 90% of 
the total actuarial liabilities of the System by the end
of 
State fiscal year 2045.  In making these determinations, the 
required State
contribution shall be calculated each year as a 
level percentage of payroll
over the years remaining to and 
including fiscal year 2045 and shall be
determined under the 
projected unit credit actuarial cost method.

    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applies in State fiscal year 2018 or thereafter shall be

implemented in equal annual amounts over a 5-year period

beginning in the State fiscal year in which the actuarial

change first applies to the required State contribution.
    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applied to the State contribution in fiscal year 2014, 
2015, 2016, or 2017 shall be
implemented:
        (i) as already applied in State fiscal years before 
    2018; and
        (ii) in the portion of the 5-year period beginning in 
    the State fiscal year in which the actuarial
change first 
    applied that occurs  in State fiscal year 2018 or 
    thereafter, by calculating the change in equal annual 
    amounts over that 5-year period and then implementing it at 
    the resulting annual rate in each of the remaining fiscal 
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State 
contribution to
the System, as a percentage of the applicable 
employee payroll, shall be
increased in equal annual increments 
so that by State fiscal year 2011, the
State is contributing at 
the rate required under this Section; except that
(i) for State 
fiscal year 1998, for all purposes of this Code and any other

law of this State, the certified percentage of the applicable 
employee payroll
shall be 5.052% for employees earning eligible 
creditable service under Section
14-110 and 6.500% for all 
other employees, notwithstanding any contrary
certification 
made under Section 14-135.08 before July 7, 1997 (the effective 
date of Public Act 90-65), and (ii)
in the following specified 
State fiscal years, the State contribution to
the System shall 
not be less than the following indicated percentages of the

applicable employee payroll, even if the indicated percentage 
will produce a
State contribution in excess of the amount 
otherwise required under this
subsection and subsection (a):

9.8% in FY 1999;
10.0% in FY 2000;
10.2% in FY 2001;
10.4% in FY 
2002;
10.6% in FY 2003; and
10.8% in FY 2004.

    Notwithstanding any other provision of this Article, the 
total required State
contribution to the System for State 
fiscal year 2006 is $203,783,900.

    Notwithstanding any other provision of this Article, the 
total required State
contribution to the System for State 
fiscal year 2007 is $344,164,400.
    For each of State fiscal years 2008 through 2009, the State 
contribution to
the System, as a percentage of the applicable 
employee payroll, shall be
increased in equal annual increments 
from the required State contribution for State fiscal year 
2007, so that by State fiscal year 2011, the
State is 
contributing at the rate otherwise required under this Section.

    Notwithstanding any other provision of this Article, the 
total required State General Revenue Fund contribution for 
State fiscal year 2010 is $723,703,100 and shall be made from 
the proceeds of bonds sold in fiscal year 2010 pursuant to 
Section 7.2 of the General Obligation Bond Act, less (i) the 
pro rata share of bond sale expenses determined by the System's 
share of total bond proceeds, (ii) any amounts received from 
the General Revenue Fund in fiscal year 2010, and (iii) any 
reduction in bond proceeds due to the issuance of discounted 
bonds, if applicable. 
    Notwithstanding any other provision of this Article, the

total required State General Revenue Fund contribution for

State fiscal year 2011 is the amount recertified by the System 
on or before April 1, 2011 pursuant to Section 14-135.08 and 
shall be made from
the proceeds of bonds sold in fiscal year 
2011 pursuant to
Section 7.2 of the General Obligation Bond 
Act, less (i) the
pro rata share of bond sale expenses 
determined by the System's
share of total bond proceeds, (ii) 
any amounts received from
the General Revenue Fund in fiscal 
year 2011, and (iii) any
reduction in bond proceeds due to the 
issuance of discounted
bonds, if applicable. 
    Beginning in State fiscal year 2046, the minimum State 
contribution for
each fiscal year shall be the amount needed to 
maintain the total assets of
the System at 90% of the total 
actuarial liabilities of the System.

    Amounts received by the System pursuant to Section 25 of 
the Budget Stabilization Act or Section 8.12 of the State 
Finance Act in any fiscal year do not reduce and do not 
constitute payment of any portion of the minimum State 
contribution required under this Article in that fiscal year.  
Such amounts shall not reduce, and shall not be included in the 
calculation of, the required State contributions under this 
Article in any future year until the System has reached a 
funding ratio of at least 90%.  A reference in this Article to 
the "required State contribution" or any substantially similar 
term does not include or apply to any amounts payable to the 
System under  Section 25 of the Budget Stabilization Act.

    Notwithstanding any other provision of this Section, the 
required State
contribution for State fiscal year 2005 and for 
fiscal year 2008 and each fiscal year thereafter, as
calculated 
under this Section and
certified under Section 14-135.08, shall 
not exceed an amount equal to (i) the
amount of the required 
State contribution that would have been calculated under
this 
Section for that fiscal year if the System had not received any 
payments
under subsection (d) of Section 7.2 of the General 
Obligation Bond Act, minus
(ii) the portion of the State's 
total debt service payments for that fiscal
year on the bonds 
issued in fiscal year 2003 for the purposes of that Section 
7.2, as determined
and certified by the Comptroller, that is 
the same as the System's portion of
the total moneys 
distributed under subsection (d) of Section 7.2 of the General

Obligation Bond Act. In determining this maximum for State 
fiscal years 2008 through 2010, however, the amount referred to 
in item (i) shall be increased, as a percentage of the 
applicable employee payroll, in equal increments calculated 
from the sum of the required State contribution for State 
fiscal year 2007 plus the applicable portion of the State's 
total debt service payments for fiscal year 2007  on the bonds 
issued in fiscal year 2003 for the purposes of Section 7.2 of 
the General
Obligation Bond Act, so that, by State fiscal year 
2011, the
State is contributing at the rate otherwise required 
under this Section.

    (f) (Blank). After the submission of all payments for 
eligible employees
from personal services line items in fiscal 
year 2004 have been made,
the Comptroller shall provide to the 
System a certification of the sum
of all fiscal year 2004 
expenditures for personal services that would
have been covered 
by payments to the System under this Section if the
provisions 
of Public Act 93-665 had not been
enacted. Upon
receipt of the 
certification, the System shall determine the amount
due to the 
System based on the full rate certified by the Board under

Section 14-135.08 for fiscal year 2004 in order to meet the 
State's
obligation under this Section. The System shall compare 
this amount
due to the amount received by the System in fiscal 
year 2004 through
payments under this Section and under Section 
6z-61 of the State Finance Act.
If the amount
due is more than 
the amount received, the difference shall be termed the
"Fiscal 
Year 2004 Shortfall" for purposes of this Section, and the

Fiscal Year 2004 Shortfall shall be satisfied under Section 1.2 
of the State
Pension Funds Continuing Appropriation Act. If the 
amount due is less than the
amount received, the
difference 
shall be termed the "Fiscal Year 2004 Overpayment" for purposes 
of
this Section, and the Fiscal Year 2004 Overpayment shall be 
repaid by
the System to the Pension Contribution Fund as soon 
as practicable
after the certification.

    (g) For purposes of determining the required State 
contribution to the System, the value of the System's assets 
shall be equal to the actuarial value of the System's assets, 
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's 
assets shall be equal to the market value of the assets as of 
that date.  In determining the actuarial value of the System's 
assets for fiscal years after June 30, 2008, any actuarial 
gains or losses from investment return incurred in a fiscal 
year shall be recognized in equal annual amounts over the 
5-year period following that fiscal year. 
    (h) For purposes of determining the required State 
contribution to the System for a particular year, the actuarial 
value of assets shall be assumed to earn a rate of return equal 
to the System's actuarially assumed rate of return. 
    (i) (Blank).  After the submission of all payments for 
eligible employees from personal services line items paid from 
the General Revenue Fund in fiscal year 2010 have been made, 
the Comptroller shall provide to the System a certification of 
the sum of all fiscal year 2010 expenditures for personal 
services that would have been covered by payments to the System 
under this Section if the provisions of Public Act 96-45 had 
not been enacted. Upon receipt of the certification, the System 
shall determine the amount due to the System based on the full 
rate certified by the Board under Section 14-135.08 for fiscal 
year 2010 in order to meet the State's obligation under this 
Section. The System shall compare this amount due to the amount 
received by the System in fiscal year 2010 through payments 
under this Section. If the amount due is more than the amount 
received, the difference shall be termed the "Fiscal Year 2010 
Shortfall" for purposes of this Section, and the Fiscal Year 
2010 Shortfall shall be satisfied under Section 1.2 of the 
State Pension Funds Continuing Appropriation Act. If the amount 
due is less than the amount received, the difference shall be 
termed the "Fiscal Year 2010 Overpayment" for purposes of this 
Section, and the Fiscal Year 2010 Overpayment shall be repaid 
by the System to the General Revenue Fund as soon as 
practicable after the certification.
    (j) (Blank). After the submission of all payments for 
eligible employees from personal services line items paid from 
the General Revenue Fund in fiscal year 2011 have been made, 
the Comptroller shall provide to the System a certification of 
the sum of all fiscal year 2011 expenditures for personal 
services that would have been covered by payments to the System 
under this Section if the provisions of Public Act 96-1497 had 
not been enacted. Upon receipt of the certification, the System 
shall determine the amount due to the System based on the full 
rate certified by the Board under Section 14-135.08 for fiscal 
year 2011 in order to meet the State's obligation under this 
Section. The System shall compare this amount due to the amount 
received by the System in fiscal year 2011 through payments 
under this Section. If the amount due is more than the amount 
received, the difference shall be termed the "Fiscal Year 2011 
Shortfall" for purposes of this Section, and the Fiscal Year 
2011 Shortfall shall be satisfied under Section 1.2 of the 
State Pension Funds Continuing Appropriation Act. If the amount 
due is less than the amount received, the difference shall be 
termed the "Fiscal Year 2011 Overpayment" for purposes of this 
Section, and the Fiscal Year 2011 Overpayment shall be repaid 
by the System to the General Revenue Fund as soon as 
practicable after the certification.
    (k) For fiscal year years 2012 and each fiscal year 
thereafter through 2019 only, after the submission of all 
payments for eligible employees from personal services line 
items paid from the General Revenue Fund in the fiscal year 
have been made, the Comptroller shall provide to the System a 
certification of the sum of all expenditures in the fiscal year 
for personal services. Upon receipt of the certification, the 
System shall determine the amount due to the System based on 
the full rate certified by the Board under Section 14-135.08 
for the fiscal year in order to meet the State's obligation 
under this Section. The System shall compare this amount due to 
the amount received by the System for the fiscal year. If the 
amount due is more than the amount received, the difference 
shall be termed the "Prior Fiscal Year Shortfall" for purposes 
of this Section, and the Prior Fiscal Year  Shortfall shall be 
satisfied under Section 1.2 of the State Pension Funds 
Continuing Appropriation Act. If the amount due is less than 
the amount received, the difference shall be termed the "Prior 
Fiscal Year Overpayment" for purposes of this Section, and the 
Prior Fiscal Year Overpayment shall be repaid by the System to 
the General Revenue Fund as soon as practicable after the 
certification. 
(Source: P.A. 99-8, eff. 7-9-15; 99-523, eff. 6-30-16; 100-23, 
eff. 7-6-17; 100-587, eff. 6-4-18.)



  
 
    (40 ILCS 5/14-147.5)
    Sec. 14-147.5. Accelerated pension benefit payment in lieu 
of any pension benefit.
    (a) As used in this Section:
    "Eligible person" means a person who:
        (1) has terminated service; 
        (2) has accrued sufficient service credit to be  
    eligible to receive a retirement annuity under this 
    Article;
        (3) has not received any retirement annuity under this 
    Article; and
        (4) has not made the election under Section 14-147.6.
    "Pension benefit" means the benefits under this Article, or 
Article 1 as it relates to those benefits, including any 
anticipated annual increases, that an eligible person is 
entitled to upon attainment of the applicable retirement age. 
"Pension benefit" also includes applicable survivor's or 
disability benefits. 
    (b) As soon as practical after June 4, 2018 (the effective 
date of Public Act 100-587) this amendatory Act of the 100th 
General Assembly, the System shall calculate, using actuarial 
tables and other assumptions adopted by the Board, the present 
value of pension benefits for each eligible person who requests 
that information  and shall offer each eligible person the 
opportunity to irrevocably  elect to receive an amount 
determined by the System to be equal to 60% of the present 
value of his or her pension benefits in lieu of receiving any 
pension benefit. The offer shall specify the dollar amount that 
the eligible person will receive if he or she so elects and 
shall expire when a subsequent offer is made to an eligible 
person. An eligible person is limited to one calculation and 
offer per calendar year.  The System shall make a good faith 
effort to contact every eligible person to notify him or her of 
the election.
    Until June 30, 2024 2021, an eligible person may 
irrevocably elect to receive an accelerated pension benefit 
payment in the amount that the System offers under this 
subsection in lieu of receiving any pension benefit. A person 
who elects to receive an accelerated pension benefit payment 
under this Section may not elect to proceed under the 
Retirement Systems Reciprocal Act with respect to service under 
this Article. 
    (c) A person's creditable service under this Article shall 
be terminated upon the person's receipt of an accelerated 
pension benefit payment under this Section, and no other 
benefit shall be paid under this Article based on the 
terminated  creditable service, including any  retirement, 
survivor, or other benefit; except that  to the extent that 
participation, benefits, or premiums under the State Employees 
Group Insurance Act of 1971 are based on the amount of service 
credit, the terminated service credit shall be used for  that 
purpose.
    (d) If a person who has received an accelerated pension 
benefit payment under this Section returns to active service 
under this Article, then:
        (1) Any benefits under the System earned as a result of 
    that return to active service shall be based solely on the 
    person's creditable service arising from the return to 
    active service. 
        (2) The accelerated pension benefit payment may not be 
    repaid to the System, and the terminated creditable service 
    may not under any circumstances be reinstated. 
    (e) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be transferred into a tax qualified retirement plan or account. 
The accelerated pension benefit payment under this Section may 
be subject to withholding or payment of applicable taxes, but 
to the extent permitted by federal law, a person who receives 
an accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended. 
    (f)      Upon receipt of a member's irrevocable election to 
receive an accelerated pension benefit payment under this 
Section, the System shall submit a voucher to the Comptroller 
for payment of the member's accelerated pension benefit 
payment.  The Comptroller shall transfer the amount of the 
voucher from the State Pension Obligation
Acceleration Bond 
Fund to the System, and the System shall transfer the amount 
into the member's eligible retirement plan or qualified 
account. 
    (g) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (h) No provision of this Section shall be interpreted in a 
way that would cause the applicable System to cease to be a 
qualified plan under the Internal Revenue Code of 1986. 

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/14-147.6)
    Sec. 14-147.6. Accelerated pension benefit payment for a 
reduction in annual retirement annuity and survivor's annuity 
increases.
    (a) As used in this Section:
    "Accelerated pension benefit payment" means a lump sum 
payment equal to 70% of the difference of the present value of 
the automatic annual increases to a Tier 1 member's retirement 
annuity and survivor's annuity using the formula applicable to 
the Tier 1 member and the present value of the automatic annual 
increases to the Tier 1 member's retirement annuity using the 
formula provided under subsection (b-5) and survivor's annuity 
using the formula provided under subsection (b-6).
    "Eligible person" means a person who:
        (1) is a Tier 1 member;
        (2) has submitted an application for a retirement 
    annuity under this Article;
        (3) meets the age and service requirements for 
    receiving a retirement annuity under this Article;
        (4) has not received any retirement annuity under this 
    Article; and
        (5) has not made the election under Section 14-147.5.
    (b) As soon as practical after June 4, 2018 (the effective 
date of Public Act 100-587) this amendatory Act of the 100th 
General Assembly and until June 30, 2024 2021, the System shall 
implement an accelerated pension benefit payment option for 
eligible persons. Upon the request of an eligible person, the 
System shall calculate, using actuarial tables and other 
assumptions adopted by the Board, an accelerated pension 
benefit payment amount and shall offer that eligible person the 
opportunity to irrevocably elect to have his or her automatic 
annual increases in retirement annuity calculated in 
accordance with the formula provided under subsection (b-5) and 
any increases in survivor's annuity payable to his or her 
survivor's annuity beneficiary calculated in accordance with 
the formula provided under subsection (b-6) in exchange for the 
accelerated pension benefit payment. The election under this 
subsection must be made before the eligible person receives the 
first payment of a retirement annuity otherwise payable under 
this Article.
    (b-5) Notwithstanding any other provision of law, the 
retirement annuity of a person who made the election under 
subsection (b) shall be subject to annual increases on the 
January 1 occurring either on or after the attainment of age 67 
or the first anniversary of the annuity start date, whichever 
is later. Each annual increase shall be calculated at 1.5% of 
the originally granted retirement annuity. 
    (b-6)      Notwithstanding any other provision of law, a 
survivor's annuity payable to a survivor's annuity beneficiary 
of a person who made the election under subsection (b) shall be 
subject to annual increases on the January 1 occurring on or 
after the first anniversary of the commencement of the annuity.  
Each annual increase shall be calculated at 1.5% of the 
originally granted survivor's annuity. 
    (c) If a person who has received an accelerated pension 
benefit payment returns to active service under this Article, 
then:
        (1)  the calculation of any future automatic annual 
    increase in retirement annuity shall be calculated in 
    accordance with the formula provided under subsection 
    (b-5); and
        (2) the accelerated pension benefit payment may not be 
    repaid to the System.
    (d) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be transferred into a tax qualified retirement plan or account. 
The accelerated pension benefit payment under this Section may 
be subject to withholding or payment of applicable taxes, but 
to the extent permitted by federal law, a person who receives 
an accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended.
    (d-5)      Upon receipt of a member's irrevocable election to 
receive an accelerated pension benefit payment under this 
Section, the System shall submit a voucher to the Comptroller 
for payment of the member's accelerated pension benefit 
payment.  The Comptroller shall transfer the amount of the 
voucher to the System, and the System shall transfer the amount 
into a member's eligible retirement plan or qualified account. 
    (e) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (f) No provision of this Section shall be interpreted in a 
way that would cause the applicable System to cease to be a 
qualified plan under the Internal Revenue Code of 1986.

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/14-152.1)
    Sec. 14-152.1. Application and expiration of new benefit 
increases.
    (a) As used in this Section, "new benefit increase" means 
an increase in the amount of any benefit provided under this 
Article, or an expansion of the conditions of  eligibility for 
any benefit under this Article, that results from an amendment 
to this Code that takes effect after June 1, 2005 (the 
effective date of Public Act 94-4). "New benefit increase", 
however, does not include any benefit increase resulting from 
the changes made to Article 1 or this Article by Public Act 
96-37, Public Act 100-23, Public Act 100-587, Public Act 
100-611, or this amendatory Act of the 101st General Assembly 
or this amendatory Act of the 100th General Assembly.

    (b) Notwithstanding any other provision of this Code or any 
subsequent amendment to this Code, every  new benefit increase 
is subject to this Section and shall be deemed to be granted 
only in conformance with and contingent upon compliance with 
the provisions of this Section.

    (c) The Public Act enacting a new benefit increase must 
identify and provide for payment to the System of additional 
funding at least sufficient to fund the resulting annual 
increase in cost to  the System as it accrues.
    Every  new benefit increase is contingent upon the General 
Assembly providing the additional funding required under this 
subsection.   The Commission on Government Forecasting and 
Accountability shall analyze whether adequate additional 
funding has been provided for the new benefit increase and 
shall report its analysis to the Public Pension Division of the 
Department of Insurance. A new benefit increase created by a 
Public Act that does not include the additional funding 
required under this subsection is null and void. If the Public 
Pension Division determines that the additional funding 
provided for a new benefit increase under this subsection is or 
has become inadequate, it may so certify to the Governor and 
the State Comptroller and, in the absence of corrective  action 
by the General Assembly, the new benefit increase shall expire 
at the end of the fiscal year in which the certification is 
made.

    (d) Every  new benefit increase shall expire 5 years after 
its effective date or on such earlier date as may be specified 
in the language enacting the new benefit increase or provided 
under subsection (c).  This does  not prevent the General 
Assembly from extending or re-creating a new benefit increase 
by law.
    (e) Except as otherwise provided in the language creating 
the new benefit increase,  a new benefit increase that expires 
under this Section continues to apply to persons who applied 
and qualified for the affected benefit while the new benefit 
increase  was in effect and to the affected beneficiaries and 
alternate payees of such persons, but does not apply to any 
other person, including without limitation a person  who 
continues in service after the expiration date and did not 
apply and qualify for the affected benefit while the new 
benefit increase was in effect.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-611, eff. 7-20-18; revised 7-25-18.)
 


    (40 ILCS 5/15-155)  (from Ch. 108 1/2, par. 15-155)


    Sec. 15-155. Employer contributions. 

    (a) The State of Illinois shall make contributions by 
appropriations of
amounts which, together with the other 
employer contributions from trust,
federal, and other funds, 
employee contributions, income from investments,
and other 
income of this System, will be sufficient to meet the cost of

maintaining and administering the System on a 90% funded basis 
in accordance
with actuarial recommendations.

    The Board shall determine the amount of State contributions 
required for
each fiscal year on the basis of the actuarial 
tables and other assumptions
adopted by the Board and the 
recommendations of the actuary, using the formula
in subsection 
(a-1).

    (a-1) For State fiscal years 2012 through 2045, the minimum 
contribution
to the System to be made by the State for each 
fiscal year shall be an amount
determined by the System to be 
sufficient to bring the total assets of the
System up to 90% of 
the total actuarial liabilities of the System by the end of

State fiscal year 2045.  In making these determinations, the 
required State
contribution shall be calculated each year as a 
level percentage of payroll
over the years remaining to and 
including fiscal year 2045 and shall be
determined under the 
projected unit credit actuarial cost method.

    For each of State fiscal years 2018,  2019, and 2020, the 
State shall make an additional contribution to the System equal 
to 2% of the total payroll of each employee who is deemed to 
have elected the benefits under Section 1-161 or who has made 
the election under subsection (c) of Section 1-161. 
    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applies in State fiscal year 2018 or thereafter shall be

implemented in equal annual amounts over a 5-year period

beginning in the State fiscal year in which the actuarial

change first applies to the required State contribution.
    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applied to the State contribution in fiscal year 2014, 
2015, 2016, or 2017 shall be
implemented:
        (i) as already applied in State fiscal years before 
    2018; and
        (ii) in the portion of the 5-year period beginning in 
    the State fiscal year in which the actuarial
change first 
    applied that occurs  in State fiscal year 2018 or 
    thereafter, by calculating the change in equal annual 
    amounts over that 5-year period and then implementing it at 
    the resulting annual rate in each of the remaining fiscal 
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State 
contribution to
the System, as a percentage of the applicable 
employee payroll, shall be
increased in equal annual increments 
so that by State fiscal year 2011, the
State is contributing at 
the rate required under this Section.

    Notwithstanding any other provision of this Article, the 
total required State
contribution for State fiscal year 2006 is 
$166,641,900.

    Notwithstanding any other provision of this Article, the 
total required State
contribution for State fiscal year 2007 is 
$252,064,100.

    For each of State fiscal years 2008 through 2009, the State 
contribution to
the System, as a percentage of the applicable 
employee payroll, shall be
increased in equal annual increments 
from the required State contribution for State fiscal year 
2007, so that by State fiscal year 2011, the
State is 
contributing at the rate otherwise required under this Section.

    Notwithstanding any other provision of this Article, the 
total required State contribution for State fiscal year 2010 is 
$702,514,000 and shall be made from the State Pensions Fund and 
proceeds of bonds sold in fiscal year 2010 pursuant to Section 
7.2 of the General Obligation Bond Act, less (i) the pro rata 
share of bond sale expenses determined by the System's share of 
total bond proceeds, (ii) any amounts received from the General 
Revenue Fund in fiscal year 2010, (iii) any reduction in bond 
proceeds due to the issuance of discounted bonds, if 
applicable. 
    Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2011 is

the amount recertified by the System on or before April 1, 2011 
pursuant to Section 15-165 and shall be made from the State 
Pensions Fund and
proceeds of bonds sold in fiscal year 2011 
pursuant to Section
7.2 of the General Obligation Bond Act, 
less (i) the pro rata
share of bond sale expenses determined by 
the System's share of
total bond proceeds, (ii) any amounts 
received from the General
Revenue Fund in fiscal year 2011, and 
(iii) any reduction in bond
proceeds due to the issuance of 
discounted bonds, if
applicable. 
    Beginning in State fiscal year 2046, the minimum State 
contribution for
each fiscal year shall be the amount needed to 
maintain the total assets of
the System at 90% of the total 
actuarial liabilities of the System.

    Amounts received by the System pursuant to Section 25 of 
the Budget Stabilization Act or Section 8.12 of the State 
Finance Act in any fiscal year do not reduce and do not 
constitute payment of any portion of the minimum State 
contribution required under this Article in that fiscal year.  
Such amounts shall not reduce, and shall not be included in the 
calculation of, the required State contributions under this 
Article in any future year until the System has reached a 
funding ratio of at least 90%.  A reference in this Article to 
the "required State contribution" or any substantially similar 
term does not include or apply to any amounts payable to the 
System under  Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the 
required State
contribution for State fiscal year 2005 and for 
fiscal year 2008 and each fiscal year thereafter, as
calculated 
under this Section and
certified under Section 15-165, shall 
not exceed an amount equal to (i) the
amount of the required 
State contribution that would have been calculated under
this 
Section for that fiscal year if the System had not received any 
payments
under subsection (d) of Section 7.2 of the General 
Obligation Bond Act, minus
(ii) the portion of the State's 
total debt service payments for that fiscal
year on the bonds 
issued in fiscal year 2003 for the purposes of that Section 
7.2, as determined
and certified by the Comptroller, that is 
the same as the System's portion of
the total moneys 
distributed under subsection (d) of Section 7.2 of the General

Obligation Bond Act. In determining this maximum for State 
fiscal years 2008 through 2010, however, the amount referred to 
in item (i) shall be increased, as a percentage of the 
applicable employee payroll, in equal increments calculated 
from the sum of the required State contribution for State 
fiscal year 2007  plus the applicable portion of the State's 
total debt service payments for fiscal year 2007  on the bonds 
issued in fiscal year 2003 for the purposes of Section 7.2 of 
the General
Obligation Bond Act, so that, by State fiscal year 
2011, the
State is contributing at the rate otherwise required 
under this Section.

    (a-2) Beginning in fiscal year 2018, each employer under 
this Article shall pay to the System a required contribution 
determined as a percentage of projected payroll and sufficient 
to produce an annual amount equal to:
        (i) for each of fiscal years 2018,  2019, and 2020, the 
    defined benefit normal cost of the defined benefit plan, 
    less the employee contribution, for each employee of that 
    employer who has elected or who is deemed to have elected 
    the benefits under Section 1-161 or who has made the 
    election under subsection (c) of Section 1-161; for fiscal 
    year 2021 and each fiscal year thereafter, the defined 
    benefit normal cost of the defined benefit plan, less the 
    employee contribution, plus 2%, for each employee of that 
    employer who has elected or who is deemed to have elected 
    the benefits under Section 1-161 or who has made the 
    election under subsection (c) of Section 1-161; plus
        (ii) the amount required for that fiscal year to 
    amortize any unfunded actuarial accrued liability 
    associated with the present value of liabilities 
    attributable to the employer's account under Section 
    15-155.2, determined
as a level percentage of payroll over 
    a 30-year rolling amortization period.
    In determining contributions required under item (i) of 
this subsection, the System shall determine an aggregate rate 
for all employers, expressed as a percentage of projected 
payroll. 
    In determining the contributions required under item (ii) 
of this subsection, the amount shall be computed by the System 
on the basis of the actuarial assumptions and tables used in 
the most recent actuarial valuation of the System that is 
available at the time of the computation. 
    The contributions required under this subsection (a-2) 
shall be paid by an employer concurrently with that employer's 
payroll payment period. The State, as the actual employer of an 
employee, shall make the required contributions under this 
subsection. 
    As used in this subsection, "academic year" means the 
12-month period beginning September 1. 
    (b) If an employee is paid from trust or federal funds, the 
employer
shall pay to the Board contributions from those funds 
which are
sufficient to cover the accruing normal costs on 
behalf of the employee.
However, universities having employees 
who are compensated out of local
auxiliary funds, income funds, 
or service enterprise funds are not required
to pay such 
contributions on behalf of those employees.  The local auxiliary

funds, income funds, and service enterprise funds of 
universities shall not be
considered trust funds for the 
purpose of this Article, but funds of alumni
associations, 
foundations, and athletic associations which are affiliated 
with
the universities included as employers under this Article 
and other employers
which do not receive State appropriations 
are considered to be trust funds for
the purpose of this 
Article.

    (b-1) The City of Urbana and the City of Champaign shall 
each make
employer contributions to this System for their 
respective firefighter
employees who participate in this 
System pursuant to subsection (h) of Section
15-107.  The rate 
of contributions to be made by those municipalities shall
be 
determined annually by the Board on the basis of the actuarial 
assumptions
adopted by the Board and the recommendations of the 
actuary, and shall be
expressed as a percentage of salary for 
each such employee.  The Board shall
certify the rate to the 
affected municipalities as soon as may be practical.
The 
employer contributions required under this subsection shall be 
remitted by
the municipality to the System at the same time and 
in the same manner as
employee contributions.

    (c) Through State fiscal year 1995: The total employer 
contribution shall
be apportioned among the various funds of 
the State and other employers,
whether trust, federal, or other 
funds, in accordance with actuarial procedures
approved by the 
Board.  State of Illinois contributions for employers receiving

State appropriations for personal services shall be payable 
from appropriations
made to the employers or to the System.  The 
contributions for Class I
community colleges covering earnings 
other than those paid from trust and
federal funds, shall be 
payable solely from appropriations to the Illinois
Community 
College Board or the System for employer contributions.

    (d) Beginning in State fiscal year 1996, the required State 
contributions
to the System shall be appropriated directly to 
the System and shall be payable
through vouchers issued in 
accordance with subsection (c) of Section 15-165, except as 
provided in subsection (g).

    (e) The State Comptroller shall draw warrants payable to 
the System upon
proper certification by the System or by the 
employer in accordance with the
appropriation laws and this 
Code.

    (f) Normal costs under this Section means liability for

pensions and other benefits which accrues to the System because 
of the
credits earned for service rendered by the participants 
during the
fiscal year and expenses of administering the 
System, but shall not
include the principal of or any 
redemption premium or interest on any bonds
issued by the Board 
or any expenses incurred or deposits required in
connection 
therewith.

    (g) If For academic years beginning on or after June 1, 
2005 and before July 1, 2018 and for earnings paid to a 
participant under a contract or collective bargaining 
agreement entered into, amended, or renewed before the 
effective date of this amendatory Act of the 100th General 
Assembly, if the amount of a participant's earnings for any 
academic year used to determine the final rate of earnings, 
determined on a full-time equivalent basis, exceeds the amount 
of his or her earnings with the same employer for the previous 
academic year, determined on a full-time equivalent basis, by 
more than 6%, the participant's employer shall pay to the 
System, in addition to all other payments required under this 
Section and in accordance with guidelines established by the 
System, the present value of the increase in benefits resulting 
from the portion of the increase in earnings that is in excess 
of 6%.  This present value shall be computed by the System on 
the basis of the actuarial assumptions and tables used in the 
most recent actuarial valuation of the System that is available 
at the time of the computation.   The System may require the 
employer to provide any pertinent information or 
documentation.
    Whenever it determines that a payment is or may be required 
under this subsection (g), the System shall calculate the 
amount of the payment and bill the employer for that amount. 
The bill shall specify the calculations used to determine the 
amount due. If the employer disputes the amount of the bill, it 
may, within 30 days after receipt of the bill, apply to the 
System in writing for a recalculation. The application must 
specify in detail the grounds of the dispute and, if the 
employer asserts that the calculation is subject to subsection 
(h) or (i) of this Section or that subsection (g-1) applies, 
must include an affidavit setting forth and attesting to all 
facts within the employer's knowledge that are pertinent to the 
applicability of that subsection. Upon receiving a timely 
application for recalculation, the System shall review the 
application and, if appropriate, recalculate the amount due.

    The employer contributions required under this subsection 
(g) may be paid in the form of a lump sum within 90 days after 
receipt of the bill. If the employer contributions are not paid 
within 90 days after receipt of the bill, then interest will be 
charged at a rate equal to the System's annual actuarially 
assumed rate of return on investment compounded annually from 
the 91st day after receipt of the bill. Payments must be 
concluded within 3 years after the employer's receipt of the 
bill.
    When assessing payment for any amount due under this 
subsection (g), the System shall include earnings, to the 
extent not established by a participant under Section 15-113.11 
or 15-113.12, that would have been paid to the participant had 
the participant not taken (i) periods of voluntary or 
involuntary furlough occurring on or after July 1, 2015 and on 
or before June 30, 2017 or (ii) periods of voluntary pay 
reduction in lieu of furlough occurring on or after July 1, 
2015 and on or before June 30, 2017.  Determining earnings that 
would have been paid to a participant had the participant not 
taken periods of voluntary or involuntary furlough or periods 
of voluntary pay reduction shall be the responsibility of the 
employer, and shall be reported in a manner prescribed by the 
System.
    This subsection (g) does not apply to (1) Tier 2 hybrid 
plan members and (2) Tier 2 defined benefit members who first 
participate under this Article on or after the implementation 
date of the Optional Hybrid Plan. 
    (g-1) (Blank). For academic years beginning on or after 
July 1, 2018 and for earnings paid to a participant under a 
contract or collective bargaining agreement entered into, 
amended, or renewed on or after the effective date of this 
amendatory Act of the 100th General Assembly, if the amount of 
a participant's earnings for any academic year used to 
determine the final rate of earnings, determined on a full-time 
equivalent basis, exceeds the amount of his or her earnings 
with the same employer for the previous academic year, 
determined on a full-time equivalent basis, by more than 3%, 
then the participant's employer shall pay to the System, in 
addition to all other payments required under this Section and 
in accordance with guidelines established by the System, the 
present value of the increase in benefits resulting from the 
portion of the increase in earnings that is in excess of 3%. 
This present value shall be computed by the System on the basis 
of the actuarial assumptions and tables used in the most recent 
actuarial valuation of the System that is available at the time 
of the computation.   The System may require the employer to 
provide any pertinent information or documentation. 
    Whenever it determines that a payment is or may be required 
under this subsection (g-1), the System shall calculate the 
amount of the payment and bill the employer for that amount. 
The bill shall specify the calculations used to determine the 
amount due. If the employer disputes the amount of the bill, it 
may, within 30 days after receipt of the bill, apply to the 
System in writing for a recalculation. The application must 
specify in detail the grounds of the dispute and, if the 
employer asserts that subsection (g) of this Section applies, 
must include an affidavit setting forth and attesting to all 
facts within the employer's knowledge that are pertinent to the 
applicability of subsection (g). Upon receiving a timely 
application for recalculation, the System shall review the 
application and, if appropriate, recalculate the amount due. 
    The employer contributions required under this subsection 
(g-1) may be paid in the form of a lump sum within 90 days after 
receipt of the bill. If the employer contributions are not paid 
within 90 days after receipt of the bill, then interest shall 
be charged at a rate equal to the System's annual actuarially 
assumed rate of return on investment compounded annually from 
the 91st day after receipt of the bill. Payments must be 
concluded within 3 years after the employer's receipt of the 
bill.
    This subsection (g-1) does not apply to (1) Tier 2 hybrid 
plan members and (2) Tier 2 defined benefit members who first 
participate under this Article on or after the implementation 
date of the Optional Hybrid Plan.
    (h) This subsection (h) applies only to payments made or 
salary increases given on or after June 1, 2005 but before July 
1, 2011. The changes made by Public Act 94-1057 shall not 
require the System to refund any payments received before July 
31, 2006 (the effective date of Public Act 94-1057).
    When assessing payment for any amount due under subsection 
(g), the System shall exclude earnings increases paid to 
participants under contracts or collective bargaining 
agreements entered into, amended, or renewed before June 1, 
2005.

    When assessing payment for any amount due under subsection 
(g), the System shall exclude earnings increases paid to a 
participant  at a time when the participant is 10 or more years 
from retirement eligibility under Section 15-135.

    When assessing payment for any amount due under subsection 
(g), the System shall exclude earnings increases resulting from 
overload work, including a contract for summer teaching, or 
overtime when the employer has certified to the System, and the 
System has approved the certification, that: (i) in the case of 
overloads (A) the overload work is for the sole purpose of 
academic instruction in excess of the standard number of 
instruction hours for a full-time employee occurring during the 
academic year that the overload is paid and (B) the earnings 
increases are equal to or less than the rate of pay for 
academic instruction computed using the participant's current 
salary rate and work schedule; and (ii) in the case of 
overtime, the overtime was necessary for the educational 
mission.
    When assessing payment for any amount due under subsection 
(g), the System shall exclude any earnings increase resulting 
from (i) a promotion for which the employee moves from one 
classification to a higher classification under the State 
Universities Civil Service System, (ii) a promotion in academic 
rank for a tenured or tenure-track faculty position, or (iii) a 
promotion that the Illinois Community College Board has 
recommended in accordance with subsection (k) of this Section. 
These earnings increases shall be excluded only if the 
promotion is to a position that has existed and been filled by 
a member for no less than one complete academic year and the 
earnings increase as a result of the promotion is an increase 
that results in an amount no greater than the average salary 
paid for other similar positions.
    (i) When assessing payment for any amount due under 
subsection (g), the System shall exclude any salary increase  
described in subsection (h) of this Section given on or after  
July 1, 2011 but before July 1, 2014 under a contract or 
collective bargaining agreement entered into, amended, or 
renewed on or after June 1, 2005 but before July 1, 2011. 
Notwithstanding any other provision of this Section, any 
payments made or salary increases given after June 30, 2014 
shall be used in assessing payment for any amount due under 
subsection (g) of this Section.

    (j) The System shall prepare a report and file copies of 
the report with the Governor and the General Assembly by 
January 1, 2007 that contains all of the following information:
        (1) The number of recalculations required by the 
    changes made to this Section by Public Act 94-1057 for each 
    employer.
        (2) The dollar amount by which each employer's 
    contribution to the System was changed due to 
    recalculations required by Public Act 94-1057.
        (3) The total amount the System received from each 
    employer as a result of the changes made to this Section by 
    Public Act 94-4.
        (4) The increase in the required State contribution 
    resulting from the changes made to this Section by Public 
    Act 94-1057.
    (j-5) For State fiscal years beginning on or after July 1, 
2017, if the amount of a participant's earnings for any State 
fiscal year exceeds the amount of the salary set by law for the 
Governor that is in effect on July 1 of that fiscal year, the 
participant's employer shall pay to the System, in addition to 
all other payments required under this Section and in 
accordance with guidelines established by the System, an amount 
determined by the System to be equal to the employer normal 
cost, as established by the System and expressed as a total 
percentage of payroll, multiplied by the amount of earnings in 
excess of the amount of the salary set by law for the Governor. 
This amount shall be computed by the System on the basis of the 
actuarial assumptions and tables used in the most recent 
actuarial valuation of the System that is available at the time 
of the computation. The System may require the employer to 
provide any pertinent information or documentation.
    Whenever it determines that a payment is or may be required 
under this subsection, the System shall calculate the amount of 
the payment and bill the employer for that amount. The bill 
shall specify the calculation used to determine the amount due. 
If the employer disputes the amount of the bill, it may, within 
30 days after receipt of the bill, apply to the System in 
writing for a recalculation. The application must specify in 
detail the grounds of the dispute. Upon receiving a timely 
application for recalculation, the System shall review the 
application and, if appropriate, recalculate the amount due. 
    The employer contributions required under this subsection 
may be paid in the form of a lump sum within 90 days after 
issuance of the bill. If the employer contributions are not 
paid within 90 days after issuance of the bill, then interest 
will be charged at a rate equal to the System's annual 
actuarially assumed rate of return on investment compounded 
annually from the 91st day after issuance of the bill. All 
payments must be received within 3 years after issuance of the 
bill. If the employer fails to make complete payment, including 
applicable interest, within 3 years, then the System may, after 
giving notice to the employer, certify the delinquent amount to 
the State Comptroller, and the Comptroller shall thereupon 
deduct the certified delinquent amount from State funds payable 
to the employer and pay them instead to the System. 
    This subsection (j-5) does not apply to a participant's 
earnings to the extent an employer pays the employer normal 
cost of such earnings. 
    The changes made to this subsection (j-5) by Public Act 
100-624 this amendatory Act of the 100th General Assembly are 
intended to apply retroactively to July 6, 2017 (the effective 
date of Public Act 100-23). 
    (k) The Illinois Community College Board shall adopt rules 
for recommending lists of promotional positions submitted to 
the Board by community colleges and for reviewing the 
promotional lists on an annual basis. When recommending 
promotional lists, the Board shall consider the similarity of 
the positions submitted to those positions recognized for State 
universities by the State Universities Civil Service System. 
The Illinois Community College Board shall file a copy of its 
findings with the System. The System shall consider the 
findings of the Illinois Community College Board when making 
determinations under this Section. The System shall not exclude 
any earnings increases resulting from a promotion when the 
promotion was not submitted by a community college. Nothing in 
this subsection (k) shall require any community college to 
submit any information to the Community College Board.
 
    (l) For purposes of determining the required State 
contribution to the System, the value of the System's assets 
shall be equal to the actuarial value of the System's assets, 
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's 
assets shall be equal to the market value of the assets as of 
that date.  In determining the actuarial value of the System's 
assets for fiscal years after June 30, 2008, any actuarial 
gains or losses from investment return incurred in a fiscal 
year shall be recognized in equal annual amounts over the 
5-year period following that fiscal year. 
    (m) For purposes of determining the required State 
contribution to the system for a particular year, the actuarial 
value of assets shall be assumed to earn a rate of return equal 
to the system's actuarially assumed rate of return. 
(Source: P.A. 99-897, eff. 1-1-17; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-624, eff. 7-20-18; revised 7-30-18.)


 
    (40 ILCS 5/15-185.5)
    Sec. 15-185.5. Accelerated pension benefit payment in lieu 
of any pension benefit.
    (a) As used in this Section:
    "Eligible person" means a person who:
        (1) has terminated service; 
        (2) has accrued sufficient service credit to be  
    eligible to receive a retirement annuity under this 
    Article;
        (3) has not received any retirement annuity under this 
    Article;
        (4) has not made the election under Section 15-185.6; 
    and
        (5) is not  a participant in the self-managed plan under 
    Section 15-158.2. 
    "Implementation date" means the earliest date upon which 
the Board authorizes eligible persons to begin irrevocably 
electing the accelerated pension benefit payment option under 
this Section. The Board shall endeavor to make such 
participation available as soon as possible after June 4, 2018 
(the effective date of Public Act 100-587) this amendatory Act 
of the 100th General Assembly and shall establish an 
implementation date by Board resolution. 
    "Pension benefit" means the benefits under this Article, or 
Article 1 as it relates to those benefits, including any 
anticipated annual increases, that an eligible person is 
entitled to upon attainment of the applicable retirement age. 
"Pension benefit" also includes applicable survivors benefits, 
disability benefits, or disability retirement annuity 
benefits. 
    (b) Beginning on the implementation date, the System shall 
offer each eligible person the opportunity to irrevocably  elect 
to receive an amount determined by the System to be equal to 
60% of the present value of his or her pension benefits in lieu 
of receiving any pension benefit. The System shall calculate, 
using actuarial tables and other assumptions adopted by the 
Board, the present value of pension benefits for each eligible 
person upon his or her request in writing to the System. The 
System shall not perform more than one calculation per eligible 
member in a State fiscal year. The offer shall specify the 
dollar amount that the eligible person will receive if he or 
she so elects and shall expire when a subsequent offer is made 
to an eligible person. The System shall make a good faith 
effort to contact every eligible person to notify him or her of 
the election.
    Beginning on the implementation date and until June 30, 
2024 2021, an eligible person may irrevocably elect to receive 
an accelerated pension benefit payment in the amount that the 
System offers under this subsection in lieu of receiving any 
pension benefit. A person who elects to receive an accelerated 
pension benefit payment under this Section may not elect to 
proceed under the Retirement Systems Reciprocal Act with 
respect to service under this Article. 
    (c) Upon payment of an accelerated pension benefit payment 
under this Section, the person forfeits all accrued rights and 
credits in the System and no other benefit shall be paid under 
this Article based on those forfeited rights and credits, 
including any  retirement, survivor, or other benefit; except 
that  to the extent that participation, benefits, or premiums 
under the State Employees Group Insurance Act of 1971 are based 
on the amount of service credit, the terminated service credit 
shall be used for  that purpose.
    (d) If a person who has received an accelerated pension 
benefit payment under this Section returns to participation 
under this Article, any benefits under the System earned as a 
result of that return to participation shall be based solely on 
the person's credits and creditable service arising from the 
return to participation. Upon return to participation, the 
person shall be considered a new employee subject to all the 
qualifying conditions for participation and eligibility for 
benefits applicable to new employees.
    (d-5) The accelerated pension benefit payment may not be 
repaid to the System, and the forfeited rights and credits may 
not under any circumstances be reinstated. 
    (e) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be deposited into a tax qualified retirement plan or account 
identified by the eligible person at the time of the election. 
The accelerated pension benefit payment under this Section may 
be subject to withholding or payment of applicable taxes, but 
to the extent permitted by federal law, a person who receives 
an accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended. 
    (f) The System shall submit vouchers to the State 
Comptroller for the payment of accelerated pension benefit 
payments under this Section. The State Comptroller shall pay 
the amounts of the vouchers from the State Pension Obligation 
Acceleration Bond Fund to the System, and the System shall 
deposit the amounts into the applicable tax qualified plans or 
accounts. 
    (g) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (h) No provision of this Section shall be interpreted in a 
way that would cause the System to cease to be a qualified plan 
under the Internal Revenue Code of 1986. 

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/15-185.6)
    Sec. 15-185.6. Accelerated pension benefit payment for a 
reduction in an annual increase to a retirement annuity and an 
annuity benefit payable as a result of death.
    (a) As used in this Section:
    "Accelerated pension benefit payment" means a lump sum 
payment equal to 70% of the difference of: (i) the present 
value of the automatic annual increases to a Tier 1 member's 
retirement annuity, including any increases to any annuity 
benefit payable as a result of his or her death, using the 
formula applicable to the Tier 1 member; and (ii) the present 
value of the automatic annual increases to the Tier 1 member's 
retirement annuity, including any increases to any annuity 
benefit payable as a result of his or her death, using the 
formula provided under subsection (b-5).
    "Eligible person" means a person who:
        (1) is a Tier 1 member;
        (2) has submitted an application for a retirement 
    annuity under this Article;
        (3) meets the age and service requirements for 
    receiving a retirement annuity under this Article;
        (4) has not received any retirement annuity under this 
    Article;
        (5) has not made the election under Section 15-185.5; 
    and
        (6) is not  a participant in the self-managed plan under 
    Section 15-158.2. 
    "Implementation date" means the earliest date upon which 
the Board authorizes eligible persons to begin irrevocably 
electing the accelerated pension benefit payment option under 
this Section. The Board shall endeavor to make such 
participation available as soon as possible after June 4, 2018 
(the effective date of Public Act 100-587) this amendatory Act 
of the 100th General Assembly and shall establish an 
implementation date by Board resolution. 
    (b) Beginning on the implementation date and until June 30, 
2024 2021, the System shall implement an accelerated pension 
benefit payment option for eligible persons. The System shall 
calculate, using actuarial tables and other assumptions 
adopted by the Board, an accelerated pension benefit payment 
amount for an eligible person upon his or her request in 
writing to the System and shall offer that eligible person the 
opportunity to irrevocably elect to have his or her automatic 
annual increases in retirement annuity and any annuity benefit 
payable as a result of his or her death  calculated in 
accordance with the formula provided in subsection (b-5) in 
exchange for the accelerated pension benefit payment. The 
System shall not perform more than one calculation under this 
Section per eligible person in a State fiscal year. The 
election under this subsection must be made before any 
retirement annuity is paid to the eligible person, and the 
eligible survivor, spouse, or contingent annuitant, as 
applicable, must consent to the election under this subsection.
    (b-5) Notwithstanding any other provision of law, the 
retirement annuity of a person who made the election under 
subsection (b) shall be increased annually beginning on the 
January 1 occurring either on or after the attainment of age 67 
or the first anniversary of the annuity start date, whichever 
is later, and any annuity benefit payable as a result of his or 
her death shall be increased annually beginning on: (1) the 
January 1 occurring on or after the commencement of the annuity 
if the deceased Tier 1 member died while receiving a retirement 
annuity; or (2) the January 1 occurring after the first 
anniversary of the commencement of the benefit.  Each annual 
increase shall be calculated at 1.5% of the originally granted 
retirement annuity or annuity benefit payable as a result of 
the Tier 1 member's death. 
    (c) If an annuitant who has received an accelerated pension 
benefit payment returns to participation under this Article, 
the calculation of any future automatic annual increase in 
retirement annuity under subsection (c) of Section 15-139 shall 
be calculated in accordance with the formula provided in 
subsection (b-5).
    (c-5) The accelerated pension benefit payment may not be 
repaid to the System.
    (d) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be deposited into a tax qualified retirement plan or account 
identified by the eligible person at the time of election. The 
accelerated pension benefit payment under this Section may be 
subject to withholding or payment of applicable taxes, but to 
the extent permitted by federal law, a person who receives an 
accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended.
    (d-5) The System shall submit vouchers to the State 
Comptroller for the payment of accelerated pension benefit 
payments under this Section. The State Comptroller shall pay 
the amounts of the vouchers from the State Pension Obligation 
Acceleration Bond Fund to the System, and the System shall 
deposit the amounts into the applicable tax qualified plans or 
accounts. 
    (e) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (f) No provision of this Section shall be interpreted in a 
way that would cause the System to cease to be a qualified plan 
under the Internal Revenue Code of 1986.

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/15-198)

    Sec. 15-198. Application and expiration of new benefit 
increases.
    (a) As used in this Section, "new benefit increase" means 
an increase in the amount of any benefit provided under this 
Article, or an expansion of the conditions of  eligibility for 
any benefit under this Article, that results from an amendment 
to this Code that takes effect after the effective date of this 
amendatory Act of the 94th General Assembly. "New benefit 
increase", however, does not include any benefit increase 
resulting from the changes made to Article 1 or this Article by 
Public Act 100-23, Public Act 100-587, Public Act 100-769, or 
this amendatory Act of the 101st General Assembly or this 
amendatory Act of the 100th General Assembly.
    (b) Notwithstanding any other provision of this Code or any 
subsequent amendment to this Code, every  new benefit increase 
is subject to this Section and shall be deemed to be granted 
only in conformance with and contingent upon compliance with 
the provisions of this Section.

    (c) The Public Act enacting a new benefit increase must 
identify and provide for payment to the System of additional 
funding at least sufficient to fund the resulting annual 
increase in cost to  the System as it accrues.
    Every  new benefit increase is contingent upon the General 
Assembly providing the additional funding required under this 
subsection.  The Commission on Government Forecasting and 
Accountability shall analyze whether adequate additional 
funding has been provided for the new benefit increase and 
shall report its analysis to the Public Pension Division of the 
Department of Insurance. A new benefit increase created by a 
Public Act that does not include the additional funding 
required under this subsection is null and void. If the Public 
Pension Division determines that the additional funding 
provided for a new benefit increase under this subsection is or 
has become inadequate, it may so certify to the Governor and 
the State Comptroller and, in the absence of corrective  action 
by the General Assembly, the new benefit increase shall expire 
at the end of the fiscal year in which the certification is 
made.

    (d) Every  new benefit increase shall expire 5 years after 
its effective date or on such earlier date as may be specified 
in the language enacting the new benefit increase or provided 
under subsection (c).  This does  not prevent the General 
Assembly from extending or re-creating a new benefit increase 
by law.
    (e) Except as otherwise provided in the language creating 
the new benefit increase,  a new benefit increase that expires 
under this Section continues to apply to persons who applied 
and qualified for the affected benefit while the new benefit 
increase  was in effect and to the affected beneficiaries and 
alternate payees of such persons, but does not apply to any 
other person, including without limitation a person  who 
continues in service after the expiration date and did not 
apply and qualify for the affected benefit while the new 
benefit increase was in effect.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-769, eff. 8-10-18; revised 9-26-18.)
 


    (40 ILCS 5/16-158)
  (from Ch. 108 1/2, par. 16-158)



    Sec. 16-158. Contributions by State and other employing 
units. 

    (a) The State shall make contributions to the System by 
means of
appropriations from the Common School Fund and other 
State funds of amounts
which, together with other employer 
contributions, employee contributions,
investment income, and 
other income, will be sufficient to meet the cost of

maintaining and administering the System on a 90% funded basis 
in accordance
with actuarial recommendations.

    The Board shall determine the amount of State contributions 
required for
each fiscal year on the basis of the actuarial 
tables and other assumptions
adopted by the Board and the 
recommendations of the actuary, using the formula
in subsection 
(b-3).

    (a-1) Annually, on or before November 15  until November 15, 
2011, the Board shall certify to the
Governor the amount of the 
required State contribution for the coming fiscal
year.  The 
certification under this subsection (a-1) shall include a copy 
of the actuarial recommendations
upon which it is based and 
shall specifically identify the System's projected State 
normal cost for that fiscal year.

    On or before May 1, 2004, the Board shall recalculate and 
recertify to
the Governor the amount of the required State 
contribution to the System for
State fiscal year 2005, taking 
into account the amounts appropriated to and
received by the 
System under subsection (d) of Section 7.2 of the General

Obligation Bond Act.

    On or before July 1, 2005, the Board shall recalculate and 
recertify
to the Governor the amount of the required State

contribution to the System for State fiscal year 2006, taking 
into account the changes in required State contributions made 
by Public Act 94-4.

    On or before April 1, 2011, the Board shall recalculate and 
recertify to the Governor the amount of the required State 
contribution to the System for State fiscal year 2011, applying 
the changes made by Public Act 96-889 to the System's assets 
and liabilities as of June 30, 2009 as though Public Act 96-889 
was approved on that date. 
    (a-5) On or before November 1 of each year, beginning 
November 1, 2012, the Board shall submit to the State Actuary, 
the Governor, and the General Assembly a proposed certification 
of the amount of the required State contribution to the System 
for the next fiscal year, along with all of the actuarial 
assumptions, calculations, and data upon which that proposed 
certification is based. On or before January 1 of each year, 
beginning January 1, 2013, the State Actuary shall issue a 
preliminary report concerning the proposed certification and 
identifying, if necessary, recommended changes in actuarial 
assumptions that the Board must consider before finalizing its 
certification of the required State contributions. On or before 
January 15, 2013 and each January 15 thereafter, the Board 
shall certify to the Governor and the General Assembly the 
amount of the required State contribution for the next fiscal 
year. The Board's certification must note any deviations from 
the State Actuary's recommended changes, the reason or reasons 
for not following the State Actuary's recommended changes, and 
the fiscal impact of not following the State Actuary's 
recommended changes on the required State contribution. 
    (a-10) By November 1, 2017, the Board shall recalculate and 
recertify to the State Actuary, the Governor, and the General 
Assembly the amount of the State contribution to the System for 
State fiscal year 2018, taking into account the changes in 
required State contributions made by Public Act 100-23. The 
State Actuary shall review the assumptions and valuations 
underlying the Board's revised certification and issue a 
preliminary report concerning the proposed recertification and 
identifying, if necessary, recommended changes in actuarial 
assumptions that the Board must consider before finalizing its 
certification of the required State contributions. The Board's 
final certification must note any deviations from the State 
Actuary's recommended changes, the reason or reasons for not 
following the State Actuary's recommended changes, and the 
fiscal impact of not following the State Actuary's recommended 
changes on the required State contribution. 
    (a-15)   On or after June 15, 2019, but no later than June 
30, 2019, the Board shall recalculate and recertify to the 
Governor and the General Assembly the amount of the State 
contribution to the System for State fiscal year 2019, taking 
into account the changes in required State contributions made 
by Public Act 100-587 this amendatory Act of the 100th General 
Assembly.  The recalculation shall be made using assumptions 
adopted by the Board for the original fiscal year 2019 
certification.  The monthly voucher for the 12th month of fiscal 
year 2019 shall be paid by the Comptroller after the 
recertification required pursuant to this subsection is 
submitted to the Governor, Comptroller, and General Assembly.  
The recertification submitted to the General Assembly shall be 
filed with the Clerk of the House of Representatives and the 
Secretary of the Senate in electronic form only, in the manner 
that the Clerk and the Secretary shall direct. 
    (b) Through State fiscal year 1995, the State contributions 
shall be
paid to the System in accordance with Section 18-7 of 
the School Code.

    (b-1) Beginning in State fiscal year 1996, on the 15th day 
of each month,
or as soon thereafter as may be practicable, the 
Board shall submit vouchers
for payment of State contributions 
to the System, in a total monthly amount of
one-twelfth of the 
required annual State contribution certified under
subsection 
(a-1).
From March 5, 2004 (the
effective date of Public Act 
93-665)
through June 30, 2004, the Board shall not submit 
vouchers for the
remainder of fiscal year 2004 in excess of the 
fiscal year 2004
certified contribution amount determined 
under this Section
after taking into consideration the transfer 
to the System
under subsection (a) of Section 6z-61 of the 
State Finance Act.
These vouchers shall be paid by the State 
Comptroller and
Treasurer by warrants drawn on the funds 
appropriated to the System for that
fiscal year.

    If in any month the amount remaining unexpended from all 
other appropriations
to the System for the applicable fiscal 
year (including the appropriations to
the System under Section 
8.12 of the State Finance Act and Section 1 of the
State 
Pension Funds Continuing Appropriation Act) is less than the 
amount
lawfully vouchered under this subsection, the 
difference shall be paid from the
Common School Fund under the 
continuing appropriation authority provided in
Section 1.1 of 
the State Pension Funds Continuing Appropriation Act.

    (b-2) Allocations from the Common School Fund apportioned 
to school
districts not coming under this System shall not be 
diminished or affected by
the provisions of this Article.

    (b-3) For State fiscal years 2012 through 2045, the minimum 
contribution
to the System to be made by the State for each 
fiscal year shall be an amount
determined by the System to be 
sufficient to bring the total assets of the
System up to 90% of 
the total actuarial liabilities of the System by the end of

State fiscal year 2045.  In making these determinations, the 
required State
contribution shall be calculated each year as a 
level percentage of payroll
over the years remaining to and 
including fiscal year 2045 and shall be
determined under the 
projected unit credit actuarial cost method.

    For each of State fiscal years 2018,  2019, and 2020, the 
State shall make an additional contribution to the System equal 
to 2% of the total payroll of each employee who is deemed to 
have elected the benefits under Section 1-161 or who has made 
the election under subsection (c) of Section 1-161. 
    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applies in State fiscal year 2018 or thereafter shall be

implemented in equal annual amounts over a 5-year period

beginning in the State fiscal year in which the actuarial

change first applies to the required State contribution.
    A change in an actuarial or investment assumption that 
increases or
decreases the required State contribution and 
first
applied to the State contribution in fiscal year 2014, 
2015, 2016, or 2017 shall be
implemented:
        (i) as already applied in State fiscal years before 
    2018; and
        (ii) in the portion of the 5-year period beginning in 
    the State fiscal year in which the actuarial
change first 
    applied that occurs  in State fiscal year 2018 or 
    thereafter, by calculating the change in equal annual 
    amounts over that 5-year period and then implementing it at 
    the resulting annual rate in each of the remaining fiscal 
    years in that 5-year period.
    For State fiscal years 1996 through 2005, the State 
contribution to the
System, as a percentage of the applicable 
employee payroll, shall be increased
in equal annual increments 
so that by State fiscal year 2011, the State is
contributing at 
the rate required under this Section; except that in the

following specified State fiscal years, the State contribution 
to the System
shall not be less than the following indicated 
percentages of the applicable
employee payroll, even if the 
indicated percentage will produce a State
contribution in 
excess of the amount otherwise required under this subsection

and subsection (a), and notwithstanding any contrary 
certification made under
subsection (a-1) before May 27, 1998 
(the effective date of Public Act 90-582):
10.02% in FY 1999;

10.77% in FY 2000;
11.47% in FY 2001;
12.16% in FY 2002;
12.86% 
in FY 2003; and
13.56% in FY 2004.

    Notwithstanding any other provision of this Article, the 
total required State
contribution for State fiscal year 2006 is 
$534,627,700.

    Notwithstanding any other provision of this Article, the 
total required State
contribution for State fiscal year 2007 is 
$738,014,500.

    For each of State fiscal years 2008 through 2009, the State 
contribution to
the System, as a percentage of the applicable 
employee payroll, shall be
increased in equal annual increments 
from the required State contribution for State fiscal year 
2007, so that by State fiscal year 2011, the
State is 
contributing at the rate otherwise required under this Section.

    Notwithstanding any other provision of this Article, the 
total required State contribution for State fiscal year 2010 is 
$2,089,268,000 and shall be made from the proceeds of bonds 
sold in fiscal year 2010 pursuant to Section 7.2 of the General 
Obligation Bond Act, less (i) the pro rata share of bond sale 
expenses determined by the System's share of total bond 
proceeds, (ii) any amounts received from the Common School Fund 
in fiscal year 2010, and (iii) any reduction in bond proceeds 
due to the issuance of discounted bonds, if applicable. 
    Notwithstanding any other provision of this Article, the

total required State contribution for State fiscal year 2011 is

the amount recertified by the System on or before April 1, 2011 
pursuant to subsection (a-1) of this Section and shall be made 
from the proceeds of bonds
sold in fiscal year 2011 pursuant to 
Section 7.2 of the General
Obligation Bond Act, less (i) the 
pro rata share of bond sale
expenses determined by the System's 
share of total bond
proceeds, (ii) any amounts received from 
the Common School Fund
in fiscal year 2011, and (iii) any 
reduction in bond proceeds
due to the issuance of discounted 
bonds, if applicable.  This amount shall include, in addition to 
the amount certified by the System, an amount necessary to meet 
employer contributions required by the State as an employer 
under paragraph (e) of this Section, which may also be used by 
the System for contributions required by paragraph (a) of 
Section 16-127. 
    Beginning in State fiscal year 2046, the minimum State 
contribution for
each fiscal year shall be the amount needed to 
maintain the total assets of
the System at 90% of the total 
actuarial liabilities of the System.

    Amounts received by the System pursuant to Section 25 of 
the Budget Stabilization Act or Section 8.12 of the State 
Finance Act in any fiscal year do not reduce and do not 
constitute payment of any portion of the minimum State 
contribution required under this Article in that fiscal year.  
Such amounts shall not reduce, and shall not be included in the 
calculation of, the required State contributions under this 
Article in any future year until the System has reached a 
funding ratio of at least 90%.  A reference in this Article to 
the "required State contribution" or any substantially similar 
term does not include or apply to any amounts payable to the 
System under  Section 25 of the Budget Stabilization Act.
    Notwithstanding any other provision of this Section, the 
required State
contribution for State fiscal year 2005 and for 
fiscal year 2008 and each fiscal year thereafter, as
calculated 
under this Section and
certified under subsection (a-1), shall 
not exceed an amount equal to (i) the
amount of the required 
State contribution that would have been calculated under
this 
Section for that fiscal year if the System had not received any 
payments
under subsection (d) of Section 7.2 of the General 
Obligation Bond Act, minus
(ii) the portion of the State's 
total debt service payments for that fiscal
year on the bonds 
issued in fiscal year 2003 for the purposes of that Section 
7.2, as determined
and certified by the Comptroller, that is 
the same as the System's portion of
the total moneys 
distributed under subsection (d) of Section 7.2 of the General

Obligation Bond Act. In determining this maximum for State 
fiscal years 2008 through 2010, however, the amount referred to 
in item (i) shall be increased, as a percentage of the 
applicable employee payroll, in equal increments calculated 
from the sum of the required State contribution for State 
fiscal year 2007 plus the applicable portion of the State's 
total debt service payments for fiscal year 2007  on the bonds 
issued in fiscal year 2003 for the purposes of Section 7.2 of 
the General
Obligation Bond Act, so that, by State fiscal year 
2011, the
State is contributing at the rate otherwise required 
under this Section.

    (b-4) Beginning in fiscal year 2018, each employer under 
this Article shall pay to the System a required contribution 
determined as a percentage of projected payroll and sufficient 
to produce an annual amount equal to:
        (i) for each of fiscal years 2018, 2019,  and 2020, the 
    defined benefit normal cost of the defined benefit plan, 
    less the employee contribution, for each employee of that 
    employer who has elected or who is deemed to have elected 
    the benefits under Section 1-161 or who has made the 
    election under subsection (b) of Section 1-161; for fiscal 
    year 2021 and each fiscal year thereafter, the defined 
    benefit normal cost of the defined benefit plan, less the 
    employee contribution, plus 2%, for each employee of that 
    employer who has elected or who is deemed to have elected 
    the benefits under Section 1-161 or who has made the 
    election under subsection (b) of Section 1-161; plus
        (ii) the amount required for that fiscal year to 
    amortize any unfunded actuarial accrued liability 
    associated with the present value of liabilities 
    attributable to the employer's account under Section 
    16-158.3, determined
as a level percentage of payroll over 
    a 30-year rolling amortization period.
    In determining contributions required under item (i) of 
this subsection, the System shall determine an aggregate rate 
for all employers, expressed as a percentage of projected 
payroll. 
    In determining the contributions required under item (ii) 
of this subsection, the amount shall be computed by the System 
on the basis of the actuarial assumptions and tables used in 
the most recent actuarial valuation of the System that is 
available at the time of the computation. 
    The contributions required under this subsection (b-4) 
shall be paid by an employer concurrently with that employer's 
payroll payment period. The State, as the actual employer of an 
employee, shall make the required contributions under this 
subsection. 
    (c) Payment of the required State contributions and of all 
pensions,
retirement annuities, death benefits, refunds, and 
other benefits granted
under or assumed by this System, and all 
expenses in connection with the
administration and operation 
thereof, are obligations of the State.

    If members are paid from special trust or federal funds 
which are
administered by the employing unit, whether school 
district or other
unit, the employing unit shall pay to the 
System from such
funds the full accruing retirement costs based 
upon that
service, which, beginning July 1, 2017, shall be at a 
rate, expressed as a percentage of salary, equal to the total 
employer's normal cost, expressed as a percentage of payroll, 
as determined by the System.  Employer contributions, based on

salary paid to members from federal funds, may be forwarded by 
the distributing
agency of the State of Illinois to the System 
prior to allocation, in an
amount determined in accordance with 
guidelines established by such
agency and the System. Any 
contribution for fiscal year 2015 collected as a result of the 
change made by Public Act 98-674 shall be considered a State 
contribution under subsection (b-3) of this Section. 

    (d) Effective July 1, 1986, any employer of a teacher as 
defined in
paragraph (8) of Section 16-106 shall pay the 
employer's normal cost
of benefits based upon the teacher's 
service, in addition to
employee contributions, as determined 
by the System.  Such employer
contributions shall be forwarded 
monthly in accordance with guidelines
established by the 
System.

    However, with respect to benefits granted under Section 
16-133.4 or
16-133.5 to a teacher as defined in paragraph (8) 
of Section 16-106, the
employer's contribution shall be 12% 
(rather than 20%) of the member's
highest annual salary rate 
for each year of creditable service granted, and
the employer 
shall also pay the required employee contribution on behalf of

the teacher.  For the purposes of Sections 16-133.4 and 
16-133.5, a teacher
as defined in paragraph (8) of Section 
16-106 who is serving in that capacity
while on leave of 
absence from another employer under this Article shall not
be 
considered an employee of the employer from which the teacher 
is on leave.

    (e) Beginning July 1, 1998, every employer of a teacher

shall pay to the System an employer contribution computed as 
follows:


        (1) Beginning July 1, 1998 through June 30, 1999, the 
    employer
contribution shall be equal to 0.3% of each 
    teacher's salary.


        (2) Beginning July 1, 1999 and thereafter, the employer

    contribution shall be equal to 0.58% of each teacher's 
    salary.

The school district or other employing unit may pay these 
employer
contributions out of any source of funding available 
for that purpose and
shall forward the contributions to the 
System on the schedule established
for the payment of member 
contributions.

    These employer contributions are intended to offset a 
portion of the cost
to the System of the increases in 
retirement benefits resulting from Public Act 90-582.

    Each employer of teachers is entitled to a credit against 
the contributions
required under this subsection (e) with 
respect to salaries paid to teachers
for the period January 1, 
2002 through June 30, 2003, equal to the amount paid
by that 
employer under subsection (a-5) of Section 6.6 of the State 
Employees
Group Insurance Act of 1971 with respect to salaries 
paid to teachers for that
period.

    The additional 1% employee contribution required under 
Section 16-152 by Public Act 90-582
 is the responsibility of 
the teacher and not the
teacher's employer, unless the employer 
agrees, through collective bargaining
or otherwise, to make the 
contribution on behalf of the teacher.

    If an employer is required by a contract in effect on May 
1, 1998 between the
employer and an employee organization to 
pay, on behalf of all its full-time
employees
covered by this 
Article, all mandatory employee contributions required under

this Article, then the employer shall be excused from paying 
the employer
contribution required under this subsection (e) 
for the balance of the term
of that contract.  The employer and 
the employee organization shall jointly
certify to the System 
the existence of the contractual requirement, in such
form as 
the System may prescribe.  This exclusion shall cease upon the

termination, extension, or renewal of the contract at any time 
after May 1,
1998.

    (f) If For school years beginning on or after June 1, 2005 
and before July 1, 2018 and for salary paid to a teacher under 
a contract or collective bargaining agreement entered into, 
amended, or renewed before the effective date ofthis amendatory 
Act of the 100th General Assembly, if the amount of a teacher's 
salary for any school year used to determine final average 
salary exceeds the member's annual full-time salary rate with 
the same employer for the previous school year by more than 6%, 
the teacher's employer shall pay to the System, in addition to 
all other payments required under this Section and in 
accordance with guidelines established by the System, the 
present value of the increase in benefits resulting from the 
portion of the increase in salary that is in excess of 6%.  This 
present value shall be computed by the System on the basis of 
the actuarial assumptions and tables used in the most recent 
actuarial valuation of the System that is available at the time 
of the computation. If a teacher's salary for the 2005-2006 
school year is used to determine final average salary under 
this subsection (f), then the changes made to this subsection 
(f) by Public Act 94-1057 shall apply in calculating whether 
the increase in his or her salary is in excess of 6%. For the 
purposes of this Section, change in employment under Section 
10-21.12 of the School Code on or after June 1, 2005 shall 
constitute a change in employer. The System may require the 
employer to provide any pertinent information or 
documentation.
The changes made to this subsection (f) by 
Public Act 94-1111 apply without regard to whether the teacher 
was in service on or after its effective date.

    Whenever it determines that a payment is or may be required 
under this subsection, the System shall calculate the amount of 
the payment  and bill the employer for that amount.  The bill 
shall specify the calculations used to determine the amount 
due. If the employer disputes the amount of the bill, it may, 
within 30 days after receipt of the bill, apply to the System 
in writing  for a recalculation. The application must specify in 
detail the grounds of the dispute and, if the employer asserts 
that the calculation is subject to subsection (g) or (h) of 
this Section or that subsection (f-1) of this Section applies, 
must include an affidavit setting forth and attesting to all 
facts within the employer's knowledge that are pertinent to the 
applicability of that subsection. Upon receiving a timely 
application for recalculation,  the System shall review the 
application and, if appropriate, recalculate the amount due.


    The employer contributions required under this subsection 
(f) may be paid in the form of a lump sum within 90 days after 
receipt of the bill. If the employer contributions are not paid 
within 90 days after receipt of the bill, then interest will be 
charged at a rate equal to the System's annual actuarially 
assumed rate of return on investment compounded annually from 
the 91st day after receipt of the bill. Payments must be 
concluded within 3 years after the employer's receipt of the 
bill.


    (f-1) (Blank). For school  years beginning on or after July 
1, 2018 and for salary paid to a teacher under a contract or 
collective bargaining agreement entered into, amended, or 
renewed on or after the effective date of this amendatory Act 
of the 100th General Assembly, if the amount of a teacher's 
salary for any school year used to determine final average 
salary exceeds the member's annual full-time salary rate with 
the same employer for the previous school year by more than 3%, 
then the teacher's employer shall pay to the System, in 
addition to all other payments required under this Section and 
in accordance with guidelines established by the System, the 
present value of the increase in benefits resulting from the 
portion of the increase in salary that is in excess of 3%.  This 
present value shall be computed by the System on the basis of 
the actuarial assumptions and tables used in the most recent 
actuarial valuation of the System that is available at the time 
of the computation. The System may require the employer to 
provide any pertinent information or documentation. 
    Whenever it determines that a payment is or may be required 
under this subsection (f-1), the System shall calculate the 
amount of the payment and bill the employer for that amount. 
The bill shall specify the calculations used to determine the 
amount due. If the employer disputes the amount of the bill, it 
shall, within 30 days after receipt of the bill, apply to the 
System in writing for a recalculation. The application must 
specify in detail the grounds of the dispute and, if the 
employer asserts that subsection (f) of this Section applies, 
must include an affidavit setting forth and attesting to all 
facts within the employer's knowledge that are pertinent to the 
applicability of subsection (f). Upon receiving a timely 
application for recalculation, the System shall review the 
application and, if appropriate, recalculate the amount due. 
    The employer contributions required under this subsection 
(f-1) may be paid in the form of a lump sum within 90 days after 
receipt of the bill. If the employer contributions are not paid 
within 90 days after receipt of the bill, then interest shall 
be charged at a rate equal to the System's annual actuarially 
assumed rate of return on investment compounded annually from 
the 91st day after receipt of the bill. Payments must be 
concluded within 3 years after the employer's receipt of the 
bill. 
    (g) This subsection (g) applies only to payments made or 
salary increases given on or after June 1, 2005 but before July 
1, 2011.  The changes made by Public Act 94-1057 shall not 
require the System to refund any payments received before
July 
31, 2006 (the effective date of Public Act 94-1057).
    When assessing payment for any amount due under subsection 
(f), the System shall exclude salary increases paid to teachers 
under contracts or collective bargaining agreements entered 
into, amended, or renewed before June 1, 2005.

    When assessing payment for any amount due under subsection 
(f), the System shall exclude salary increases paid to a 
teacher at a time when the teacher is 10 or more years from 
retirement eligibility under Section 16-132 or 16-133.2.

    When assessing payment for any amount due under subsection 
(f), the System shall exclude salary increases resulting from 
overload work, including summer school, when the school 
district has certified to the System, and the System  has 
approved the certification, that (i) the overload work is for 
the sole purpose of classroom instruction in excess of the 
standard number of classes for a full-time teacher in a school 
district during a school year and (ii) the salary increases are 
equal to or less than the rate of pay for classroom instruction 
computed on the teacher's current salary and work schedule.

    When assessing payment for any amount due under subsection 
(f), the System shall exclude a salary increase resulting from 
a promotion (i) for which the employee is required to hold a 
certificate or supervisory endorsement issued by the State 
Teacher Certification Board that is a different certification 
or supervisory endorsement than is required for the teacher's 
previous position and (ii) to a position that has existed and 
been filled by a member for no less than one complete academic 
year and the salary increase from the promotion is an increase 
that results in an amount no greater than the lesser of the 
average salary paid for other similar positions in the district 
requiring the same certification or the amount stipulated in 
the collective bargaining agreement for a similar position 
requiring the same certification.

    When assessing payment for any amount due under subsection 
(f), the System shall exclude any payment to the teacher from 
the State of Illinois or the State Board of Education over 
which the employer does not have discretion, notwithstanding 
that the payment is included in the computation of final 
average salary.

    (h) When assessing payment for any amount due under 
subsection (f), the System shall exclude any salary increase  
described in subsection (g) of this Section given on or after  
July 1, 2011 but before July 1, 2014 under a contract or 
collective bargaining agreement entered into, amended, or 
renewed on or after June 1, 2005 but before July 1, 2011. 
Notwithstanding any other provision of this Section, any 
payments made or salary increases given after June 30, 2014 
shall be used in assessing payment for any amount due under 
subsection (f) of this Section.

    (i) The System shall prepare a report and file copies of 
the report with the Governor and the General Assembly by 
January 1, 2007 that contains all of the following information:
        (1) The number of recalculations required by the 
    changes made to this Section by Public Act 94-1057 for each 
    employer.
        (2) The dollar amount by which each employer's 
    contribution to the System was changed due to 
    recalculations required by Public Act 94-1057.
        (3) The total amount the System received from each 
    employer as a result of the changes made to this Section by 
    Public Act 94-4.
        (4) The increase in the required State contribution 
    resulting from the changes made to this Section by Public 
    Act 94-1057.

    (i-5) For school years beginning on or after July 1, 2017, 
if the amount of a participant's salary for any school year 
exceeds the amount of the salary set for the Governor, the 
participant's employer shall pay to the System, in addition to 
all other payments required under this Section and in 
accordance with guidelines established by the System, an amount 
determined by the System to be equal to the employer normal 
cost, as established by the System and expressed as a total 
percentage of payroll, multiplied by the amount of salary in 
excess of the amount of the salary set for the Governor. This 
amount shall be computed by the System on the basis of the 
actuarial assumptions and tables used in the most recent 
actuarial valuation of the System that is available at the time 
of the computation. The System may require the employer to 
provide any pertinent information or documentation.
    Whenever it determines that a payment is or may be required 
under this subsection, the System shall calculate the amount of 
the payment and bill the employer for that amount. The bill 
shall specify the calculations used to determine the amount 
due. If the employer disputes the amount of the bill, it may, 
within 30 days after receipt of the bill, apply to the System 
in writing for a recalculation. The application must specify in 
detail the grounds of the dispute. Upon receiving a timely 
application for recalculation, the System shall review the 
application and, if appropriate, recalculate the amount due. 
    The employer contributions required under this subsection 
may be paid in the form of a lump sum within 90 days after 
receipt of the bill. If the employer contributions are not paid 
within 90 days after receipt of the bill, then interest will be 
charged at a rate equal to the System's annual actuarially 
assumed rate of return on investment compounded annually from 
the 91st day after receipt of the bill. Payments must be 
concluded within 3 years after the employer's receipt of the 
bill. 
    (j) For purposes of determining the required State 
contribution to the System, the value of the System's assets 
shall be equal to the actuarial value of the System's assets, 
which shall be calculated as follows:
    As of June 30, 2008, the actuarial value of the System's 
assets shall be equal to the market value of the assets as of 
that date.  In determining the actuarial value of the System's 
assets for fiscal years after June 30, 2008, any actuarial 
gains or losses from investment return incurred in a fiscal 
year shall be recognized in equal annual amounts over the 
5-year period following that fiscal year. 
    (k) For purposes of determining the required State 
contribution to the system for a particular year, the actuarial 
value of assets shall be assumed to earn a rate of return equal 
to the system's actuarially assumed rate of return. 
(Source: P.A. 100-23, eff. 7-6-17; 100-340, eff. 8-25-17; 
100-587, eff. 6-4-18; 100-624, eff. 7-20-18; 100-863, eff. 
8-14-18; revised 10-4-18.)


 
    (40 ILCS 5/16-190.5)
    Sec. 16-190.5. Accelerated pension benefit payment in lieu 
of any pension benefit.
    (a) As used in this Section:
    "Eligible person" means a person who:
        (1) has terminated service; 
        (2) has accrued sufficient service credit to be  
    eligible to receive a retirement annuity under this 
    Article;
        (3) has not received any retirement annuity under this 
    Article; and
        (4) has not made the election under Section 16-190.6.
    "Pension benefit" means the benefits under this Article, or 
Article 1 as it relates to those benefits, including any 
anticipated annual increases, that an eligible person is 
entitled to upon attainment of the applicable retirement age. 
"Pension benefit" also includes applicable survivor's or 
disability benefits. 
    (b) As soon as practical after June 4, 2018 the effective 
date of Public Act 100-587) this amendatory Act of the 100the 
General Assembly, the System shall calculate, using actuarial 
tables and other assumptions adopted by the Board, the present 
value of pension benefits for each eligible person  who requests 
that information and shall offer each eligible person the 
opportunity to irrevocably  elect to receive an amount 
determined by the System to be equal to 60% of the present 
value of his or her pension benefits in lieu of receiving any 
pension benefit. The offer shall specify the dollar amount that 
the eligible person will receive if he or she so elects and 
shall expire when a subsequent offer is made to an eligible 
person. The System shall make a good faith effort to contact 
every eligible person to notify him or her of the election.
    Until June 30, 2024 2021, an eligible person may 
irrevocably elect to receive an accelerated pension benefit 
payment in the amount that the System offers under this 
subsection in lieu of receiving any pension benefit. A person 
who elects to receive an accelerated pension benefit payment 
under this Section may not elect to proceed under the 
Retirement Systems Reciprocal Act with respect to service under 
this Article. 
    (c) A person's creditable service under this Article shall 
be terminated upon the person's receipt of an accelerated 
pension benefit payment under this Section, and no other 
benefit shall be paid under this Article based on the 
terminated creditable service, including any  retirement, 
survivor, or other benefit; except that  to the extent that 
participation, benefits, or premiums under the State Employees 
Group Insurance Act of 1971 are based on the amount of service 
credit, the terminated service credit shall be used for  that 
purpose.
    (d) If a person who has received an accelerated pension 
benefit payment under this Section returns to active service 
under this Article, then:
        (1) Any benefits under the System earned as a result of 
    that return to active service shall be based solely on the 
    person's creditable service arising from the return to 
    active service. 
        (2) The accelerated pension benefit payment may not be 
    repaid to the System, and the terminated creditable service 
    may not under any circumstances be reinstated. 
    (e) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be transferred into a tax qualified retirement plan or account. 
The accelerated pension benefit payment under this Section may 
be subject to withholding or payment of applicable taxes, but 
to the extent permitted by federal law, a person who receives 
an accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended. 
    (f)    Upon receipt of a member's irrevocable election to 
receive an accelerated pension benefit payment under this 
Section, the System shall submit a voucher to the Comptroller 
for payment of the member's accelerated pension benefit 
payment.  The Comptroller shall transfer the amount of the 
voucher from the State Pension Obligation
Acceleration Bond 
Fund to the System, and the System shall transfer the amount 
into the member's eligible retirement plan or qualified 
account. 
    (g) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (h) No provision of this amendatory Act of the 100th 
General Assembly shall be interpreted in a way that would cause 
the applicable System to cease to be a qualified plan under the 
Internal Revenue Code of 1986. 

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/16-190.6)
    Sec. 16-190.6. Accelerated pension benefit payment for a 
reduction in annual retirement annuity and survivor's annuity 
increases.
    (a) As used in this Section:
    "Accelerated pension benefit payment" means a lump sum 
payment equal to 70% of the difference of the present value of 
the automatic annual increases to a Tier 1 member's retirement 
annuity and survivor's annuity using the formula applicable to 
the Tier 1 member and the present value of the automatic annual 
increases to the Tier 1 member's retirement annuity using the 
formula provided under subsection (b-5) and the survivor's 
annuity using the formula provided under subsection (b-6).
    "Eligible person" means a person who:
        (1) is a Tier 1 member;
        (2) has submitted an application for a retirement 
    annuity under this Article;
        (3) meets the age and service requirements for 
    receiving a retirement annuity under this Article;
        (4) has not received any retirement annuity under this 
    Article; and
        (5) has not made the election under Section 16-190.5.
    (b) As soon as practical after June 4, 2018 the effective 
date of Public Act 100-587) this amendatory Act of the 100th 
General Assembly  and until June 30, 2024 2021, the System shall 
implement an accelerated pension benefit payment option for 
eligible persons. Upon the request of an eligible person, the 
System shall calculate, using actuarial tables and other 
assumptions adopted by the Board, an accelerated pension 
benefit payment amount and shall offer that eligible person the 
opportunity to irrevocably elect to have his or her automatic 
annual increases in retirement annuity calculated in 
accordance with the formula provided under subsection (b-5) and 
any increases in survivor's annuity payable to his or her 
survivor's annuity beneficiary calculated in accordance with 
the formula provided under subsection (b-6) in exchange for the 
accelerated pension benefit payment. The election under this 
subsection must be made before the eligible person receives the 
first payment of a retirement annuity otherwise payable under 
this Article.
    (b-5) Notwithstanding any other provision of law, the 
retirement annuity of a person who made the election under 
subsection (b) shall be subject to annual increases on the 
January 1 occurring either on or after the attainment of age 67 
or the first anniversary of the annuity start date, whichever 
is later. Each annual increase shall be calculated at 1.5% of 
the originally granted retirement annuity. 
    (b-6)   Notwithstanding any other provision of law, a 
survivor's annuity payable to a survivor's annuity beneficiary 
of a person who made the election under subsection (b) shall be 
subject to annual increases on the January 1 occurring on or 
after the first anniversary of the commencement of the annuity.  
Each annual increase shall be calculated at 1.5% of the 
originally granted survivor's annuity. 
    (c) If a person who has received an accelerated pension 
benefit payment returns to active service under this Article, 
then:
        (1)  the calculation of any future automatic annual 
    increase in retirement annuity shall be calculated in 
    accordance with the formula provided in subsection (b-5); 
    and
        (2) the accelerated pension benefit payment may not be 
    repaid to the System.
    (d) As a condition of receiving an accelerated pension 
benefit payment, the accelerated pension benefit payment must 
be transferred into a tax qualified retirement plan or account. 
The accelerated pension benefit payment under this Section may 
be subject to withholding or payment of applicable taxes, but 
to the extent permitted by federal law, a person who receives 
an accelerated pension benefit payment under this Section must 
direct the System to pay all of that payment as a rollover into 
another retirement plan or account qualified under the Internal 
Revenue Code of 1986, as amended.
    (d-5)      Upon receipt of a member's irrevocable election to 
receive an accelerated pension benefit payment under this 
Section, the System shall submit a voucher to the Comptroller 
for payment of the member's accelerated pension benefit 
payment.  The Comptroller shall transfer the amount of the 
voucher from the State Pension Obligation
Acceleration Bond 
Fund to the System, and the System shall transfer the amount 
into the member's eligible retirement plan or qualified 
account. 
    (e) The Board shall adopt any rules, including emergency 
rules, necessary to implement this Section.
    (f) No provision of this Section shall be interpreted in a 
way that would cause the applicable System to cease to be a 
qualified plan under the Internal Revenue Code of 1986.

(Source: P.A. 100-587, eff. 6-4-18.)
 
    (40 ILCS 5/16-203)

    Sec. 16-203. Application and expiration of new benefit 
increases.
    (a) As used in this Section, "new benefit increase" means 
an increase in the amount of any benefit provided under this 
Article, or an expansion of the conditions of  eligibility for 
any benefit under this Article, that results from an amendment 
to this Code that takes effect after June 1, 2005 (the 
effective date of Public Act 94-4). "New benefit increase", 
however, does not include any benefit increase resulting from 
the changes made to Article 1 or this Article by Public Act 
95-910, Public Act 100-23, Public Act 100-587, Public Act 
100-743, Public Act 100-769, or this amendatory Act of the 
101st General Assembly or by this amendatory Act of the 100th 
General Assembly.
    (b) Notwithstanding any other provision of this Code or any 
subsequent amendment to this Code, every  new benefit increase 
is subject to this Section and shall be deemed to be granted 
only in conformance with and contingent upon compliance with 
the provisions of this Section.

    (c) The Public Act enacting a new benefit increase must 
identify and provide for payment to the System of additional 
funding at least sufficient to fund the resulting annual 
increase in cost to  the System as it accrues.
    Every  new benefit increase is contingent upon the General 
Assembly providing the additional funding required under this 
subsection. The Commission on Government Forecasting and 
Accountability shall analyze whether adequate additional 
funding has been provided for the new benefit increase and 
shall report its analysis to the Public Pension Division of the 
Department of Insurance.   A new benefit increase created by a 
Public Act that does not include the additional funding 
required under this subsection is null and void. If the Public 
Pension Division determines that the additional funding 
provided for a new benefit increase under this subsection is or 
has become inadequate, it may so certify to the Governor and 
the State Comptroller and, in the absence of corrective  action 
by the General Assembly, the new benefit increase shall expire 
at the end of the fiscal year in which the certification is 
made.

    (d) Every  new benefit increase shall expire 5 years after 
its effective date or on such earlier date as may be specified 
in the language enacting the new benefit increase or provided 
under subsection (c).  This does  not prevent the General 
Assembly from extending or re-creating a new benefit increase 
by law.
    (e) Except as otherwise provided in the language creating 
the new benefit increase,  a new benefit increase that expires 
under this Section continues to apply to persons who applied 
and qualified for the affected benefit while the new benefit 
increase  was in effect and to the affected beneficiaries and 
alternate payees of such persons, but does not apply to any 
other person, including without limitation a person  who 
continues in service after the expiration date and did not 
apply and qualify for the affected benefit while the new 
benefit increase was in effect.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-743, eff. 8-10-18; 100-769, eff. 8-10-18;  revised 
10-15-18.)
 
    Section 10-15. The State Pension Funds Continuing 
Appropriation Act is amended  by changing Section 1.2 as 
follows:
 
 

    (40 ILCS 15/1.2)

 
    Sec. 1.2. Appropriations for the State Employees' 
Retirement System. 

    (a) From each fund from which an amount is appropriated for 
personal
services to a department or other employer under 
Article 14 of the Illinois
Pension Code, there is hereby 
appropriated to that department or other
employer, on a 
continuing annual basis for each State fiscal year, an

additional amount equal to the amount, if any, by which (1) an 
amount equal
to the percentage of the personal services line 
item for that department or
employer from that fund for that 
fiscal year that the Board of Trustees of
the State Employees' 
Retirement System of Illinois has certified under Section

14-135.08 of the Illinois Pension Code to be necessary to meet 
the State's
obligation under Section 14-131 of the Illinois 
Pension Code for that fiscal
year, exceeds (2) the amounts 
otherwise appropriated to that department or
employer from that 
fund for State contributions to the State Employees'
Retirement 
System for that fiscal year.
From the effective
date of this 
amendatory Act of the 93rd General Assembly
through the final 
payment from a department or employer's
personal services line 
item for fiscal year 2004, payments to
the State Employees' 
Retirement System that otherwise would
have been made under 
this subsection (a) shall be governed by
the provisions in 
subsection (a-1).

    (a-1) (Blank). If a Fiscal Year 2004 Shortfall is certified 
under subsection (f) of
Section 14-131 of the Illinois Pension 
Code, there is hereby appropriated
to the State Employees' 
Retirement System of Illinois on a
continuing basis from the 
General Revenue Fund an additional
aggregate amount equal to 
the Fiscal Year 2004 Shortfall.

    (a-2) (Blank). If a Fiscal Year 2010 Shortfall is certified 
under subsection (i) of Section 14-131 of the Illinois Pension 
Code, there is hereby appropriated to the State Employees' 
Retirement System of Illinois on a continuing basis from the 
General Revenue Fund an additional aggregate amount equal to 
the Fiscal Year 2010 Shortfall. 
    (a-3) (Blank). If a Fiscal Year 2016 Shortfall is certified 
under subsection (k) of Section 14-131 of the Illinois Pension 
Code, there is hereby appropriated to the State Employees' 
Retirement System of Illinois on a continuing basis from the 
General Revenue Fund an additional aggregate amount equal to 
the Fiscal Year 2016 Shortfall. 
    (a-4)   If a Prior Fiscal Year Shortfall is certified under 
subsection (k) of Section 14-131 of the Illinois Pension Code, 
there is hereby appropriated to the State Employees' Retirement 
System of Illinois on a continuing basis from the General 
Revenue Fund an additional aggregate amount equal to the Prior 
Fiscal Year 2018 Shortfall. 
    (b) The continuing appropriations provided for by this 
Section shall first
be available in State fiscal year 1996.

    (c) Beginning in  Fiscal Year 2005, any continuing 
appropriation under this Section arising out of an 
appropriation for personal services from the Road Fund to the 
Department of State Police  or the Secretary of State shall be 
payable from the General Revenue Fund rather than the Road 
Fund.

    (d) (Blank). For State fiscal year 2010 only, a continuing 
appropriation is provided to the State Employees' Retirement 
System  equal to the amount certified by the System on or before 
December 31, 2008, less the gross proceeds of the bonds sold in 
fiscal year 2010 under the authorization contained in 
subsection (a) of Section 7.2 of the General Obligation Bond 
Act. 
    (e) (Blank).  For State fiscal year 2011 only, the 
continuing appropriation under this Section provided to the 
State Employees' Retirement System is limited to an amount 
equal to the amount certified by the System on or before 
December 31, 2009, less any amounts received pursuant to 
subsection (a-3) of Section 14.1 of the State Finance Act. 
    (f) (Blank). For State fiscal year 2011 only, a continuing

appropriation is provided to the State Employees' Retirement

System equal to the amount certified by the System on or before

April 1, 2011, less the gross proceeds of the bonds sold in

fiscal year 2011 under the authorization contained in

subsection (a) of Section 7.2 of the General Obligation Bond

Act. 
(Source: P.A. 99-523, eff. 6-30-16; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18.)

  
 
    Section 10-20. The  Drug Asset Forfeiture Procedure Act is 
amended by changing Section 13.2 as follows:
 
    (725 ILCS 150/13.2)  (was 725 ILCS 150/17)
    Sec. 13.2. Distribution of proceeds; selling or retaining 
seized property prohibited.
    (a) Except as otherwise provided in this Section, the court 
shall order that property forfeited under this Act be delivered 
to the Department of State Police within 60 days.
    (b) All moneys and the sale proceeds of all other property 
forfeited and seized under this Act shall be distributed as 
follows:
        (1)(i) 65% shall be distributed to the metropolitan 
    enforcement group, local, municipal, county, or State law 
    enforcement agency or agencies that conducted or 
    participated in the investigation resulting in the 
    forfeiture. The distribution shall bear a reasonable 
    relationship to the degree of direct participation of the 
    law enforcement agency in the effort resulting in the 
    forfeiture, taking into account the total value of the 
    property forfeited and the total law enforcement effort 
    with respect to the violation of the law upon which the 
    forfeiture is based. Amounts distributed to the agency or 
    agencies shall be used for the enforcement of laws 
    governing cannabis and controlled substances; for public 
    education in the community or schools in the prevention or 
    detection of the abuse of drugs or alcohol; or for security 
    cameras used for the prevention or detection of violence, 
    except that amounts distributed to the Secretary of State 
    shall be deposited into the Secretary of State Evidence 
    Fund to be used as provided in Section 2-115 of the 
    Illinois Vehicle Code.
        (ii) Any local, municipal, or county law enforcement 
    agency entitled to receive a monetary distribution of 
    forfeiture proceeds may share those forfeiture proceeds 
    pursuant to the terms of an intergovernmental agreement 
    with a municipality that has a population in excess of 
    20,000 if:
            (A) the receiving agency has entered into an 
        intergovernmental agreement with the municipality to 
        provide police services;
            (B) the intergovernmental agreement for police 
        services provides for consideration in an amount of not 
        less than $1,000,000 per year;
            (C) the seizure took place within the geographical 
        limits of the municipality; and
            (D) the funds are used only for the enforcement of 
        laws governing cannabis and controlled substances; for 
        public education in the community or schools in the 
        prevention or detection of the abuse of drugs or 
        alcohol; or for security cameras used for the 
        prevention or detection of violence or the 
        establishment of a municipal police force, including 
        the training of officers, construction of a police 
        station, or the purchase of law enforcement equipment 
        or vehicles.
        (2)(i) 12.5% shall be distributed to the Office of the 
    State's Attorney of the county in which the prosecution 
    resulting in the forfeiture was instituted, deposited in a 
    special fund in the county treasury and appropriated to the 
    State's Attorney for use in the enforcement of laws 
    governing cannabis and controlled substances; for public 
    education in the community or schools in the prevention or 
    detection of the abuse of drugs or alcohol; or,  at the 
    discretion of the State's Attorney, in addition to other 
    authorized purposes, to make grants to local substance 
    abuse treatment facilities and half-way houses. In 
    counties over 3,000,000 population, 25% shall be 
    distributed to the Office of the State's Attorney for use 
    in the enforcement of laws governing cannabis and 
    controlled substances; for public education in the 
    community or schools in the prevention or detection of the 
    abuse of drugs or alcohol; or at the discretion of the 
    State's Attorney, in addition to other authorized 
    purposes, to make grants to local substance abuse treatment 
    facilities and half-way houses. If the prosecution is 
    undertaken solely by the Attorney General, the portion 
    provided shall be distributed to the Attorney General for 
    use in the enforcement of laws governing cannabis and 
    controlled substances or for public education in the 
    community or schools in the prevention or detection of the 
    abuse of drugs or alcohol.
        (ii) 12.5% shall be distributed to the Office of the 
    State's Attorneys Appellate Prosecutor and deposited in 
    the Narcotics Profit Forfeiture Fund of that office to be 
    used for additional expenses incurred in the 
    investigation, prosecution and appeal of cases arising 
    under laws governing cannabis and controlled substances, 
    together with administrative expenses, and for legal 
    education or for public education in the community or 
    schools in the prevention or detection of the abuse of 
    drugs or alcohol. The Office of the State's Attorneys 
    Appellate Prosecutor shall not receive distribution from 
    cases brought in counties with over 3,000,000 population.
        (3) 10% shall be retained by the Department of State 
    Police for expenses related to the administration and sale 
    of seized and forfeited property.

(Source: P.A. 100-512, eff. 7-1-18; 100-699, eff. 8-3-18.)
 
    Section 10-25. The State's Attorneys Appellate 
Prosecutor's Act is amended  by changing Section 9.01 as 
follows:
 



    (725 ILCS 210/9.01)  (from Ch. 14, par. 209.01)



    Sec. 9.01. 
For State fiscal years beginning on or after 
July 1, 2017, the The General Assembly shall appropriate money 
for the expenses
of the Office, other than the expenses of the 
Office incident
to the programs and publications authorized by 
Section 4.10 of this Act,
from such Funds and in such amounts 
as it may determine. one-third from the State's Attorneys 
Appellate Prosecutor's County Fund and
two-thirds from the 
General Revenue Fund, except for employees in the
collective 
bargaining unit, for which all personal services expenses shall

be paid from the General Revenue Fund.

(Source: P.A. 86-332.)

 
    Section 10-30. The Unified Code of Corrections is amended 
by adding Section 5-9-1.22 as follows:
 
    (730 ILCS 5/5-9-1.22 new)
    Sec. 5-9-1.22. Fee; Roadside Memorial Fund. A person who is 
convicted  or receives a disposition of court supervision for a 
violation of
Section 11-501 of the Illinois Vehicle Code shall, 
in addition to any other
disposition, penalty, or fine imposed, 
pay a fee of
$50 which shall
be collected by the clerk of the 
court and then remitted to the State Treasurer for deposit into 
the Roadside Memorial Fund, a special fund that is created in 
the State treasury.  However, the court may waive the fee if 
full restitution is complied with. Subject to appropriation, 
all moneys in the Roadside Memorial Fund shall be used by the 
Department of Transportation to pay fees imposed under 
subsection (f) of Section 20 of the Roadside Memorial Act.
    This Section is substantially the same as Section
5-9-1.8 
of the Unified Code of Corrections, which Section was repealed 
by
Public Act 100-987, and shall be construed as a
continuation 
of the fee established by that prior law, and not as a new or 
different
fee. 
 
    Section 10-35. The Revised Uniform Unclaimed Property Act 
is amended  by changing Section 15-801 as follows:
 
    (765 ILCS 1026/15-801)

    Sec. 15-801. Deposit of funds by administrator.
    (a) Except as otherwise provided in this Section, the 
administrator shall deposit in the Unclaimed Property Trust 
Fund all funds received under this Act, including proceeds from 
the sale of property under Article 7.  The administrator may 
deposit any amount in the Unclaimed Property Trust Fund into 
the State Pensions Fund during the fiscal year at his or her 
discretion; however, he or she shall, on April 15 and October 
15 of each year, deposit any amount in the Unclaimed Property 
Trust Fund exceeding $2,500,000 into the State Pensions Fund. 
If on either April 15 or October 15, the administrator 
determines that a balance of $2,500,000 is insufficient for the 
prompt payment of unclaimed property claims authorized under 
this Act, the administrator may retain more than $2,500,000 in 
the Unclaimed Property Trust Fund in order to ensure the prompt 
payment of claims. Beginning in State fiscal year 2021 2020, 
all amounts that are deposited into the State Pensions Fund 
from the Unclaimed Property Trust Fund shall be apportioned to 
the designated retirement systems as provided in subsection 
(c-6) of Section 8.12 of the State Finance Act to reduce their 
actuarial reserve deficiencies.
    (b) The administrator shall make prompt payment of claims 
he or she duly allows as provided for in this Act from the 
Unclaimed Property Trust Fund. This shall constitute an 
irrevocable and continuing appropriation of all amounts in the 
Unclaimed Property Trust Fund necessary to make prompt payment 
of claims duly allowed by the administrator pursuant to this 
Act.

(Source: P.A. 100-22, eff. 1-1-18; 100-587, eff. 6-4-18.)
 
ARTICLE 15.  AVIATION

 
    Section 15-5. The State Finance Act is amended  by changing 
Section 6z-34 and by adding Sections 5.891, 5.893, 5.894, 
5.895, 6z-20.1, 6z-20.2, 6z-20.3, and 50 as follows:
 
    (30 ILCS 105/5.891 new)
    Sec. 5.891. The State Aviation Program Fund.
 
    (30 ILCS 105/5.893 new)
    Sec. 5.893. The Local Government Aviation Trust Fund.
 
    (30 ILCS 105/5.894 new)
    Sec. 5.894. The Aviation Fuel Sales Tax Refund Fund.
 
    (30 ILCS 105/5.895 new)
    Sec. 5.895. The Sound-Reducing Windows and Doors 
Replacement Fund.
 
    (30 ILCS 105/6z-20.1 new)
    Sec. 6z-20.1. The State Aviation Program Fund and the 
Sound-Reducing Windows and Doors Replacement Fund.
    (a) The State Aviation Program Fund is created in the State 
Treasury. Moneys in the Fund shall be used by the Department of 
Transportation for the purposes of administering a State 
Aviation Program. Subject to appropriation, the moneys shall be 
used for the purpose of distributing grants to units of local 
government to be used for airport-related purposes. Grants to 
units of local government from the Fund shall be distributed 
proportionately based on equal part enplanements, total cargo, 
and airport operations. With regard to enplanements that occur 
within a municipality with a population of over 500,000, grants 
shall be distributed only to the municipality.
    (b) For grants to a unit of government other than a 
municipality with a population of more than 500,000, 
"airport-related purposes" means the capital or operating 
costs of: (1) an airport; (2) a local airport system; or (3) 
any other local facility that is owned or operated by the 
person or entity that owns or operates the airport that is 
directly and substantially related to the air transportation of 
passengers or property as provided in 49 U.S.C. 47133, 
including (i) the replacement of sound-reducing windows and 
doors installed under the Residential Sound Insulation Program 
and (ii) in-home air quality monitoring testing in residences 
in which windows or doors were installed under the Residential 
Sound Insulation Program.
    (c) For grants to a municipality with a population of more 
than 500,000, "airport-related purposes" means the capital 
costs of: (1) an airport; (2) a local airport system; or (3) 
any other local facility that (i) is owned or operated by a 
person or entity that owns or operates an airport and (ii) is 
directly and substantially related to the air transportation of 
passengers or property, as provided in 40 U.S.C. 47133. For 
grants to a municipality with a population of more than 
500,000, "airport-related purposes" also means costs 
associated with the replacement of sound-reducing windows and 
doors installed under the Residential Sound Insulation 
Program.
    (d) In each State fiscal year, the first $7,500,000 
attributable to a municipality with a population of more than 
500,000, as provided in subsection (a) of this Section, shall 
be transferred to the Sound-Reducing Windows and Doors 
Replacement Fund, a special fund created in the State Treasury. 
Subject to appropriation, the moneys in the Fund shall be used 
for costs associated with the replacement of sound-reducing 
windows and doors installed under the Residential Sound 
Insulation Program. Any amounts attributable to a municipality 
with a population of more than 500,000 in excess of $7,500,000 
in each State fiscal year shall be distributed among the 
airports in that municipality based on the same formula as 
prescribed in subsection (a) to be used for airport-related 
purposes. 
 
    (30 ILCS 105/6z-20.2 new)
    Sec. 6z-20.2. The Local Government Aviation Trust Fund.
    (a) The Local Government Aviation Trust Fund is created as 
a trust fund in the State Treasury. Moneys in the Trust Fund 
shall be used by units of local government for airport-related 
purposes.
    (b) As used in this Section, "airport-related purposes" 
means the capital or operating costs of: (1) an airport; (2) a 
local airport system; or (3) any other local facility that is 
owned or operated by the person or entity that owns or operates 
the airport that is directly and substantially related to the 
air transportation of passengers or property as provided in 49 
U.S.C. 47133, including (i) the replacement of sound-reducing 
windows and doors installed under the Residential Sound 
Insulation Program and (ii) in-home air quality testing in 
residences in which windows or doors were installed under the 
Residential Sound Insulation Program.
    (c) Moneys in the Trust Fund are not subject to 
appropriation and shall be used solely as provided in this 
Section. All deposits into the Trust Fund shall be held in the 
Trust Fund by the State Treasurer, ex officio, as trustee 
separate and apart from all public moneys or funds of this 
State.
    (d) On or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to named units of local 
government, the units of local government to be those from 
which retailers or servicemen have paid tax or penalties to the 
Department during the second preceding calendar month on sales 
of aviation fuel. The amount to be paid to each unit of local 
government shall be the amount (not including credit memoranda) 
collected during the second preceding calendar month by the 
Department and paid into the Local Government Aviation Trust 
Fund, plus an amount the Department determines is necessary to 
offset any amounts which were erroneously paid to a different 
taxing body, and not including an amount equal to the amount of 
refunds made during the second preceding calendar month by the 
Department, and not including any amount which the Department 
determines is necessary to offset any amounts which are payable 
to a different taxing body but were erroneously paid to the 
unit of local government. Within 10 days after receipt by the 
Comptroller of the certification for disbursement to the units 
of local government, provided for in this Section to be given 
to the Comptroller by the Department, the Comptroller shall 
cause the orders to be drawn for the respective amounts in 
accordance with the directions contained in the certification.
    When certifying the amount of the monthly disbursement to a 
unit of local government under this Section, the Department 
shall increase or decrease that amount by an amount necessary 
to offset any misallocation of previous disbursements. The 
offset amount shall be the amount erroneously disbursed within 
the 6 months preceding the time a misallocation is discovered. 
 
    (30 ILCS 105/6z-20.3 new)
    Sec. 6z-20.3. The Aviation Fuel Sales Tax Refund Fund.
    (a) The Aviation Fuel Sales Tax Refund Fund is hereby 
created as a special fund in the State Treasury. Moneys in the 
Aviation Fuel Sales Tax Refund Fund shall be used by the 
Department of Revenue to pay refunds of Use Tax, Service Use 
Tax, Service Occupation Tax, and Retailers' Occupation Tax paid 
on aviation fuel in the manner provided in Section 19 of the 
Use Tax Act, Section 17 of the Service Use Tax Act, Section 17 
of the Service Occupation Tax Act, and Section 6 of the 
Retailers' Occupation Tax Act.
    (b) Moneys in the Aviation Fuel Sales Tax Refund Fund shall 
be expended exclusively for the purpose of paying refunds 
pursuant to this Section.
    (c) The Director of Revenue shall order payment of refunds 
under this Section from the Aviation Fuel Sales Tax Refund Fund 
only to the extent that amounts collected pursuant to Section 3 
of the Retailers' Occupation Tax Act, Section 9 of the Use Tax 
Act, Section 9 of the Service Occupation Tax Act, and Section 9 
of the Service Use Tax Act on aviation fuel have been deposited 
and retained in the Fund.
    As soon as possible after the end of each fiscal year, the 
Director of Revenue shall order transferred and the State 
Treasurer and State Comptroller shall transfer from the 
Aviation Fuel Sales Tax Refund Fund to the State Aviation 
Program Fund 20% of any surplus remaining as of the end of such 
fiscal year and shall transfer from the Aviation Fuel Sales Tax 
Refund Fund to the General Revenue Fund 80% of any surplus 
remaining as of the end of such fiscal year.
    This Section shall constitute an irrevocable and 
continuing appropriation from the Aviation Fuel Sales Tax 
Refund Fund for the purpose of paying refunds in accordance 
with the provisions of this Section. 
 



    (30 ILCS 105/6z-34)



    Sec. 6z-34. Secretary of State Special Services Fund. There

is created in the State Treasury a special fund to be known as 
the Secretary of
State Special Services Fund.  Moneys deposited 
into the Fund may, subject to
appropriation, be used by the 
Secretary of State for any or all of the
following purposes:

        (1) For general automation efforts within operations 
    of the Office of
Secretary of State.

        (2) For technology applications in any form that will 
    enhance the
operational capabilities of the Office of 
    Secretary of State.

        (3) To provide funds for any type of library grants 
    authorized and
administered by the Secretary of State as 
    State Librarian.
        (4) For the purposes of the Secretary of State's 
    operating program expenses related to the enforcement of 
    administrative laws related to vehicles and 
    transportation. 

    These funds are in addition to any other funds otherwise 
authorized to the
Office of Secretary of State for like or 
similar purposes.

    On August 15, 1997, all fiscal year 1997 receipts that 
exceed the
amount of $15,000,000 shall be transferred from this 
Fund to the Technology Management Revolving Fund (formerly 
known as the Statistical
Services Revolving Fund); on August 
15, 1998 and each year thereafter
through 2000, all
receipts 
from the fiscal year ending on the previous June 30th that 
exceed the
amount of $17,000,000 shall be transferred from this 
Fund to the Technology Management Revolving Fund (formerly 
known as the Statistical
Services Revolving Fund); on August 
15, 2001 and each year thereafter
through 2002, all
receipts 
from the fiscal year ending on the previous June 30th that 
exceed the
amount of $19,000,000 shall be transferred from this 
Fund to the Technology Management Revolving Fund (formerly 
known as the Statistical
Services Revolving Fund); and on 
August 15, 2003 and each year thereafter, all
receipts from the 
fiscal year ending on the previous June 30th that exceed the

amount of $33,000,000 shall be transferred from this Fund to 
the Technology Management Revolving Fund (formerly known as the 
Statistical
Services Revolving Fund).

(Source: P.A. 100-23, eff. 7-6-17.)

 
    Section 15-10. The Use Tax Act is amended  by changing 
Sections 9 and 19 as follows:
 
 
    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
  
    Sec. 9. Except as to motor vehicles, watercraft, aircraft, 
and
trailers that are required to be registered with an agency 
of this State,
each retailer
required or authorized to collect 
the tax imposed by this Act shall pay
to the Department the 
amount of such tax (except as otherwise provided)
at the time 
when he is required to file his return for the period during

which such tax was collected, less a discount of 2.1% prior to

January 1, 1990, and 1.75% on and after January 1, 1990, or $5 
per calendar
year, whichever is greater, which is allowed to 
reimburse the retailer
for expenses incurred in collecting the 
tax, keeping records, preparing
and filing returns, remitting 
the tax and supplying data to the
Department on request. The 
discount under this Section is not allowed for taxes paid on 
aviation fuel that are deposited into the State Aviation 
Program Fund under this Act.  In the case of retailers who 
report and pay the
tax on a transaction by transaction basis, 
as provided in this Section,
such discount shall be taken with 
each such tax remittance instead of
when such retailer files 
his periodic return. The discount allowed under this Section is 
allowed only for returns that are filed in the manner required 
by this Act. The Department may disallow the discount for 
retailers whose certificate of registration is revoked at the 
time the return is filed, but only if the Department's decision 
to revoke the certificate of registration has become final.  A 
retailer need not remit
that part of any tax collected by him 
to the extent that he is required
to remit and does remit the 
tax imposed by the Retailers' Occupation
Tax Act, with respect 
to the sale of the same property.
    Where such tangible personal property is sold under a 
conditional
sales contract, or under any other form of sale 
wherein the payment of
the principal sum, or a part thereof, is 
extended beyond the close of
the period for which the return is 
filed, the retailer, in collecting
the tax (except as to motor 
vehicles, watercraft, aircraft, and
trailers that are required 
to be registered with an agency of this State),
may collect for 
each
tax return period, only the tax applicable to that part of 
the selling
price actually received during such tax return 
period.
    Except as provided in this Section, on or before the 
twentieth day of each
calendar month, such retailer shall file 
a return for the preceding
calendar month.  Such return shall be 
filed on forms prescribed by the
Department and shall furnish 
such information as the Department may
reasonably require. On 
and after January 1, 2018, except for returns for motor 
vehicles, watercraft, aircraft, and trailers that are required 
to be registered with an agency of this State, with respect to 
retailers whose annual gross receipts average $20,000 or more, 
all returns required to be filed pursuant to this Act shall be 
filed electronically.  Retailers who demonstrate that they do 
not have access to the Internet or demonstrate hardship in 
filing electronically may petition the Department to waive the 
electronic filing requirement.
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in the business of selling tangible 
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month from sales of tangible 
    personal property by him
during such preceding calendar 
    month, including receipts from charge and
time sales, but 
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    Beginning on January 1, 2020, each retailer required or 
authorized to collect the tax imposed by this Act on aviation 
fuel sold at retail in this State during the preceding calendar 
month shall, instead of reporting and paying tax on aviation 
fuel as otherwise required by this Section, file and pay tax to 
the Department on an aviation fuel tax return, on or before the 
twentieth day of each calendar month.  The requirements related 
to the return shall be as otherwise provided in this Section.  
Notwithstanding any other provisions of this Act to the 
contrary, retailers collecting tax on aviation fuel shall file 
all aviation fuel tax returns and shall make all aviation fuel 
fee payments by electronic means in the manner and form 
required by the Department.  For purposes of this paragraph, 
"aviation fuel" means a product that is intended for use or 
offered for sale as fuel for an aircraft. 
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of the
Department by electronic 
funds transfer. Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all payments required by rules of the Department
by electronic 
funds transfer. Beginning October 1, 2000, a taxpayer who has

an annual tax liability of $200,000 or more shall make all 
payments required by
rules of the Department by electronic 
funds transfer.  The term "annual tax
liability" shall be the 
sum of the taxpayer's liabilities under this Act, and
under all 
other State and local occupation and use tax laws administered 
by the
Department, for the immediately preceding calendar year. 
The term "average
monthly tax liability" means
the sum of the 
taxpayer's liabilities under this Act, and under all other 
State
and local occupation and use tax laws administered by the 
Department, for the
immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall notify
all taxpayers required to make payments 
by electronic funds transfer. All
taxpayers required to make 
payments by electronic funds transfer shall make
those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with the permission of the
Department.
    All taxpayers required to make payment by electronic funds 
transfer and any
taxpayers authorized to voluntarily make 
payments by electronic funds transfer
shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Before October 1, 2000, if the taxpayer's average monthly 
tax liability
to the Department
under this Act, the Retailers' 
Occupation Tax Act, the Service
Occupation Tax Act, the Service 
Use Tax Act was $10,000 or more
during
the preceding 4 complete 
calendar quarters, he shall file a return with the
Department 
each month by the 20th day of the month next following the 
month
during which such tax liability is incurred and shall 
make payments to the
Department on or before the 7th, 15th, 
22nd and last day of the month
during which such liability is 
incurred.
On and after October 1, 2000, if the taxpayer's 
average monthly tax liability
to the Department under this Act, 
the Retailers' Occupation Tax Act,
the
Service Occupation Tax 
Act, and the Service Use Tax Act was $20,000 or more
during the 
preceding 4 complete calendar quarters, he shall file a return 
with
the Department each month by the 20th day of the month 
next following the month
during which such tax liability is 
incurred and shall make payment to the
Department on or before 
the 7th, 15th, 22nd and last day of the
month during
which such 
liability is incurred.
If the month during which such tax

liability is incurred began prior to January 1, 1985, each 
payment shall be
in an amount equal to 1/4 of the taxpayer's

actual liability for the month or an amount set by the 
Department not to
exceed 1/4 of the average monthly liability 
of the taxpayer to the
Department for the preceding 4 complete 
calendar quarters (excluding the
month of highest liability and 
the month of lowest liability in such 4
quarter period).  If the 
month during which such tax liability is incurred
begins on or 
after January 1, 1985, and prior to January 1, 1987, each

payment shall be in an amount equal to 22.5% of the taxpayer's 
actual liability
for the month or 27.5% of the taxpayer's 
liability for the same calendar
month of the preceding year.  If 
the month during which such tax liability
is incurred begins on 
or after January 1, 1987, and prior to January 1,
1988, each 
payment shall be in an amount equal to 22.5% of the taxpayer's

actual liability for the month or 26.25% of the taxpayer's 
liability for
the same calendar month of the preceding year.  If 
the month during which such
tax liability is incurred begins on 
or after January 1, 1988, and prior to
January 1, 1989,
or 
begins on or after January 1, 1996, each payment shall be in an 
amount equal
to 22.5% of the taxpayer's actual liability for 
the month or 25% of the
taxpayer's liability for the same 
calendar month of the preceding year.  If the
month during which 
such tax liability is incurred begins on or after January 1,

1989,
and prior to January 1, 1996, each payment shall be in an 
amount equal to 22.5%
of the taxpayer's actual liability for 
the month or 25% of the taxpayer's
liability for the same 
calendar month of the preceding year or 100% of the
taxpayer's 
actual liability for the quarter monthly reporting period.  The

amount of such quarter monthly payments shall be credited 
against the final tax
liability
of the taxpayer's return for 
that month.  Before October 1, 2000, once
applicable, the 
requirement
of the making of quarter monthly payments to the 
Department shall continue
until such taxpayer's average 
monthly liability to the Department during
the preceding 4 
complete calendar quarters (excluding the month of highest

liability and the month of lowest liability) is less than

$9,000, or until
such taxpayer's average monthly liability to 
the Department as computed for
each calendar quarter of the 4 
preceding complete calendar quarter period
is less than 
$10,000.  However, if a taxpayer can show the
Department that
a 
substantial change in the taxpayer's business has occurred 
which causes
the taxpayer to anticipate that his average 
monthly tax liability for the
reasonably foreseeable future 
will fall below the $10,000 threshold
stated above, then
such 
taxpayer
may petition the Department for change in such 
taxpayer's reporting status.
On and after October 1, 2000, once 
applicable, the requirement of the making
of quarter monthly 
payments to the Department shall continue until such
taxpayer's 
average monthly liability to the Department during the 
preceding 4
complete calendar quarters (excluding the month of 
highest liability and the
month of lowest liability) is less 
than $19,000 or until such taxpayer's
average monthly liability 
to the Department as computed for each calendar
quarter of the 
4 preceding complete calendar quarter period is less than

$20,000.  However, if a taxpayer can show the Department that a 
substantial
change in the taxpayer's business has occurred 
which causes the taxpayer to
anticipate that his average 
monthly tax liability for the reasonably
foreseeable future 
will fall below the $20,000 threshold stated above, then
such 
taxpayer may petition the Department for a change in such 
taxpayer's
reporting status.
 The Department shall change such 
taxpayer's reporting status unless it
finds that such change is 
seasonal in nature and not likely to be long
term. If any such 
quarter monthly payment is not paid at the time or in
the 
amount required by this Section, then the taxpayer shall be 
liable for
penalties and interest on
the difference between the 
minimum amount due and the amount of such
quarter monthly 
payment actually and timely paid, except insofar as the

taxpayer has previously made payments for that month to the 
Department in
excess of the minimum payments previously due as 
provided in this Section.
The Department shall make reasonable 
rules and regulations to govern the
quarter monthly payment 
amount and quarter monthly payment dates for
taxpayers who file 
on other than a calendar monthly basis.
    If any such payment provided for in this Section exceeds 
the taxpayer's
liabilities under this Act, the Retailers' 
Occupation Tax Act, the Service
Occupation Tax Act and the 
Service Use Tax Act, as shown by an original
monthly return, 
the Department shall issue to the taxpayer a credit
memorandum 
no later than 30 days after the date of payment, which

memorandum may be submitted by the taxpayer to the Department 
in payment of
tax liability subsequently to be remitted by the 
taxpayer to the Department
or be assigned by the taxpayer to a 
similar taxpayer under this Act, the
Retailers' Occupation Tax 
Act, the Service Occupation Tax Act or the
Service Use Tax Act, 
in accordance with reasonable rules and regulations to
be 
prescribed by the Department, except that if such excess 
payment is
shown on an original monthly return and is made 
after December 31, 1986, no
credit memorandum shall be issued, 
unless requested by the taxpayer.  If no
such request is made, 
the taxpayer may credit such excess payment against
tax 
liability subsequently to be remitted by the taxpayer to the 
Department
under this Act, the Retailers' Occupation Tax Act, 
the Service Occupation
Tax Act or the Service Use Tax Act, in 
accordance with reasonable rules and
regulations prescribed by 
the Department.  If the Department subsequently
determines that 
all or any part of the credit taken was not actually due to
the 
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall 
be
reduced by 2.1% or 1.75% of the difference between the 
credit taken and
that actually due, and the taxpayer shall be 
liable for penalties and
interest on such difference.
    If the retailer is otherwise required to file a monthly 
return and if the
retailer's average monthly tax liability to 
the Department
does not exceed $200, the Department may 
authorize his returns to be
filed on a quarter annual basis, 
with the return for January, February,
and March of a given 
year being due by April 20 of such year; with the
return for 
April, May and June of a given year being due by July 20 of
such 
year; with the return for July, August and September of a given

year being due by October 20 of such year, and with the return 
for
October, November and December of a given year being due by 
January 20
of the following year.
    If the retailer is otherwise required to file a monthly or 
quarterly
return and if the retailer's average monthly tax 
liability to the
Department does not exceed $50, the Department 
may authorize his returns to
be filed on an annual basis, with 
the return for a given year being due by
January 20 of the 
following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a retailer may file his return, in the 
case of any retailer
who ceases to engage in a kind of business 
which makes him responsible
for filing returns under this Act, 
such retailer shall file a final
return under this Act with the 
Department not more than one month after
discontinuing such 
business.
    In addition, with respect to motor vehicles, watercraft,

aircraft, and trailers that are required to be registered with 
an agency of
this State, except as otherwise provided in this 
Section, every
retailer selling this kind of tangible personal 
property shall file,
with the Department, upon a form to be 
prescribed and supplied by the
Department, a separate return 
for each such item of tangible personal
property which the 
retailer sells, except that if, in the same
transaction, (i) a 
retailer of aircraft, watercraft, motor vehicles or
trailers 
transfers more than
one aircraft, watercraft, motor
vehicle or 
trailer to another aircraft, watercraft, motor vehicle or

trailer retailer for the purpose of resale
or (ii) a retailer 
of aircraft, watercraft, motor vehicles, or trailers
transfers 
more than one aircraft, watercraft, motor vehicle, or trailer 
to a
purchaser for use as a qualifying rolling stock as 
provided in Section 3-55 of
this Act, then
that seller may 
report the transfer of all the
aircraft, watercraft, motor

vehicles
or trailers involved in that transaction to the 
Department on the same
uniform
invoice-transaction reporting 
return form.
For purposes of this Section, "watercraft" means a 
Class 2, Class 3, or
Class
4 watercraft as defined in Section 
3-2 of the Boat Registration and Safety Act,
a
personal 
watercraft, or any boat equipped with an inboard motor.
    In addition, with respect to motor vehicles, watercraft, 
aircraft, and trailers that are required to be registered with 
an agency of this State, every person who is engaged in the 
business of leasing or renting such items and who, in 
connection with such business, sells any such item to a 
retailer for the purpose of resale is, notwithstanding any 
other provision of this Section to the contrary, authorized to 
meet the return-filing requirement of this Act by reporting the 
transfer of all the aircraft, watercraft, motor vehicles, or 
trailers transferred for resale during a month to the 
Department on the same uniform invoice-transaction reporting 
return form on or before the 20th of the month following the 
month in which the transfer takes place. Notwithstanding any 
other provision of this Act to the contrary, all returns filed 
under this paragraph must be filed by electronic means in the 
manner and form as required by the Department. 
    The transaction reporting return in the case of motor 
vehicles
or trailers that are required to be registered with an 
agency of this
State, shall
be the same document as the Uniform 
Invoice referred to in Section 5-402
of the Illinois Vehicle 
Code and must show the name and address of the
seller; the name 
and address of the purchaser; the amount of the selling
price 
including the amount allowed by the retailer for traded-in

property, if any; the amount allowed by the retailer for the 
traded-in
tangible personal property, if any, to the extent to 
which Section 2 of
this Act allows an exemption for the value 
of traded-in property; the
balance payable after deducting such 
trade-in allowance from the total
selling price; the amount of 
tax due from the retailer with respect to
such transaction; the 
amount of tax collected from the purchaser by the
retailer on 
such transaction (or satisfactory evidence that such tax is
not 
due in that particular instance, if that is claimed to be the 
fact);
the place and date of the sale; a sufficient 
identification of the
property sold; such other information as 
is required in Section 5-402 of
the Illinois Vehicle Code, and 
such other information as the Department
may reasonably 
require.
    The transaction reporting return in the case of watercraft

and aircraft must show
the name and address of the seller; the 
name and address of the
purchaser; the amount of the selling 
price including the amount allowed
by the retailer for 
traded-in property, if any; the amount allowed by
the retailer 
for the traded-in tangible personal property, if any, to
the 
extent to which Section 2 of this Act allows an exemption for 
the
value of traded-in property; the balance payable after 
deducting such
trade-in allowance from the total selling price; 
the amount of tax due
from the retailer with respect to such 
transaction; the amount of tax
collected from the purchaser by 
the retailer on such transaction (or
satisfactory evidence that 
such tax is not due in that particular
instance, if that is 
claimed to be the fact); the place and date of the
sale, a 
sufficient identification of the property sold, and such other

information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later 
than 20
days after the date of delivery of the item that is 
being sold, but may
be filed by the retailer at any time sooner 
than that if he chooses to
do so.  The transaction reporting 
return and tax remittance or proof of
exemption from the tax 
that is imposed by this Act may be transmitted to
the 
Department by way of the State agency with which, or State 
officer
with whom, the tangible personal property must be 
titled or registered
(if titling or registration is required) 
if the Department and such
agency or State officer determine 
that this procedure will expedite the
processing of 
applications for title or registration.
    With each such transaction reporting return, the retailer 
shall remit
the proper amount of tax due (or shall submit 
satisfactory evidence that
the sale is not taxable if that is 
the case), to the Department or its
agents, whereupon the 
Department shall issue, in the purchaser's name, a
tax receipt 
(or a certificate of exemption if the Department is
satisfied 
that the particular sale is tax exempt) which such purchaser

may submit to the agency with which, or State officer with 
whom, he must
title or register the tangible personal property 
that is involved (if
titling or registration is required) in 
support of such purchaser's
application for an Illinois 
certificate or other evidence of title or
registration to such 
tangible personal property.
    No retailer's failure or refusal to remit tax under this 
Act
precludes a user, who has paid the proper tax to the 
retailer, from
obtaining his certificate of title or other 
evidence of title or
registration (if titling or registration 
is required) upon satisfying
the Department that such user has 
paid the proper tax (if tax is due) to
the retailer.  The 
Department shall adopt appropriate rules to carry out
the 
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer 
wants the
transaction reporting return filed and the payment of 
tax or proof of
exemption made to the Department before the 
retailer is willing to take
these actions and such user has not 
paid the tax to the retailer, such
user may certify to the fact 
of such delay by the retailer, and may
(upon the Department 
being satisfied of the truth of such certification)
transmit 
the information required by the transaction reporting return

and the remittance for tax or proof of exemption directly to 
the
Department and obtain his tax receipt or exemption 
determination, in
which event the transaction reporting return 
and tax remittance (if a
tax payment was required) shall be 
credited by the Department to the
proper retailer's account 
with the Department, but without the 2.1% or 1.75%
discount 
provided for in this Section being allowed.  When the user pays

the tax directly to the Department, he shall pay the tax in the 
same
amount and in the same form in which it would be remitted 
if the tax had
been remitted to the Department by the retailer.
    Where a retailer collects the tax with respect to the 
selling price
of tangible personal property which he sells and 
the purchaser
thereafter returns such tangible personal 
property and the retailer
refunds the selling price thereof to 
the purchaser, such retailer shall
also refund, to the 
purchaser, the tax so collected from the purchaser.
When filing 
his return for the period in which he refunds such tax to
the 
purchaser, the retailer may deduct the amount of the tax so 
refunded
by him to the purchaser from any other use tax which 
such retailer may
be required to pay or remit to the 
Department, as shown by such return,
if the amount of the tax 
to be deducted was previously remitted to the
Department by 
such retailer.  If the retailer has not previously
remitted the 
amount of such tax to the Department, he is entitled to no

deduction under this Act upon refunding such tax to the 
purchaser.
    Any retailer filing a return under this Section shall also 
include
(for the purpose of paying tax thereon) the total tax 
covered by such
return upon the selling price of tangible 
personal property purchased by
him at retail from a retailer, 
but as to which the tax imposed by this
Act was not collected 
from the retailer filing such return, and such
retailer shall 
remit the amount of such tax to the Department when
filing such 
return.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable retailers, who are required to file 
returns hereunder and also
under the Retailers' Occupation Tax 
Act, to furnish all the return
information required by both 
Acts on the one form.
    Where the retailer has more than one business registered 
with the
Department under separate registration under this Act, 
such retailer may
not file each return that is due as a single 
return covering all such
registered businesses, but shall file 
separate returns for each such
registered business.
    Beginning January 1, 1990, each month the Department shall 
pay into the
State and Local Sales Tax Reform Fund, a special 
fund in the State Treasury
which is hereby created, the net 
revenue realized for the preceding month
from the 1% tax 
imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund 4% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate
on the selling price of tangible personal property 
which is purchased
outside Illinois at retail from a retailer 
and which is titled or
registered by an agency of this State's 
government.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Sales Tax Reform Fund, a special 
fund in the State
Treasury, 20% of the net revenue realized
for 
the preceding month from the 6.25% general rate on the selling

price of tangible personal property, other than (i) tangible 
personal property
which is purchased outside Illinois at retail 
from a retailer and which is
titled or registered by an agency 
of this State's government and (ii) aviation fuel sold on or 
after December 1, 2019.  This exception for aviation fuel only 
applies for so long as the revenue use requirements of 49 
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 20% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 20% portion of the tax on aviation fuel 
under this Act, which amount shall be deposited into the 
Aviation Fuel Sales Tax Refund Fund.  The Department shall only 
pay moneys into the State Aviation Program Fund and the 
Aviation Fuels Sales Tax Refund Fund under this Act for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
State and Local Sales Tax Reform Fund 100% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol. Beginning 
September 1, 2010, each
month the Department shall pay into the

State and Local Sales Tax Reform Fund 100% of the net revenue 
realized for the
preceding month from the 1.25% rate on the 
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of
tangible personal property which is 
purchased outside Illinois at retail
from a retailer and which 
is titled or registered by an agency of this
State's 
government.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2011, each
month the Department shall pay 
into the Clean Air Act Permit Fund 80% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of sorbents used in Illinois in the process 
of sorbent injection as used to comply with the Environmental 
Protection Act or the federal Clean Air Act, but the total 
payment into the Clean Air Act Permit Fund under this Act and 
the Retailers' Occupation Tax Act shall not exceed $2,000,000 
in any fiscal year. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and the Retailers' Occupation Tax Act an 
amount equal to the average monthly deficit in the Underground 
Storage Tank Fund during the prior year, as certified annually 
by the Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Service Use Tax Act, the Service Occupation Tax Act, and 
the Retailers' Occupation Tax Act shall not exceed $18,000,000 
in any State fiscal year. As used in this paragraph, the 
"average monthly deficit" shall be equal to the difference 
between the average monthly claims for payment by the fund and 
the average monthly revenues deposited into the fund, excluding 
payments made pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  this Act, the Service Use Tax 
Act, the Service Occupation Tax Act, and the Retailers' 
Occupation Tax Act, each month the Department shall deposit 
$500,000 into the State Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the 
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on 
and after July 1, 1989, 3.8% thereof shall be paid into the

Build Illinois Fund; provided, however, that if in any fiscal 
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case 
may be, of the
moneys received by the Department and required 
to be paid into the Build
Illinois Fund pursuant to Section 3 
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax 
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the 
Service Occupation Tax Act, such Acts being
hereinafter called 
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case 
may be, of moneys being hereinafter called the "Tax Act 
Amount",
and (2) the amount transferred to the Build Illinois 
Fund from the State
and Local Sales Tax Reform Fund shall be 
less than the Annual Specified
Amount (as defined in Section 3 
of the Retailers' Occupation Tax Act), an
amount equal to the 
difference shall be immediately paid into the Build
Illinois 
Fund from other moneys received by the Department pursuant to 
the
Tax Acts; and further provided, that if on the last 
business day of any
month the sum of (1) the Tax Act Amount 
required to be deposited into the
Build Illinois Bond Account 
in the Build Illinois Fund during such month
and (2) the amount 
transferred during such month to the Build Illinois Fund
from 
the State and Local Sales Tax Reform Fund shall have been less 
than
1/12 of the Annual Specified Amount, an amount equal to 
the difference
shall be immediately paid into the Build 
Illinois Fund from other moneys
received by the Department 
pursuant to the Tax Acts; and,
further provided, that in no 
event shall the payments required under the
preceding proviso 
result in aggregate payments into the Build Illinois Fund

pursuant to this clause (b) for any fiscal year in excess of 
the greater
of (i) the Tax Act Amount or (ii) the Annual 
Specified Amount for such
fiscal year; and, further provided, 
that the amounts payable into the Build
Illinois Fund under 
this clause (b) shall be payable only until such time
as the 
aggregate amount on deposit under each trust
indenture securing 
Bonds issued and outstanding pursuant to the Build
Illinois 
Bond Act is sufficient, taking into account any future 
investment
income, to fully provide, in accordance with such 
indenture, for the
defeasance of or the payment of the 
principal of, premium, if any, and
interest on the Bonds 
secured by such indenture and on any Bonds expected
to be 
issued thereafter and all fees and costs payable with respect 
thereto,
all as certified by the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last
business day of any month in which Bonds are 
outstanding pursuant to the
Build Illinois Bond Act, the 
aggregate of the moneys deposited
in the Build Illinois Bond 
Account in the Build Illinois Fund in such month
shall be less 
than the amount required to be transferred in such month from

the Build Illinois Bond Account to the Build Illinois Bond 
Retirement and
Interest Fund pursuant to Section 13 of the 
Build Illinois Bond Act, an
amount equal to such deficiency 
shall be immediately paid
from other moneys received by the 
Department pursuant to the Tax Acts
to the Build Illinois Fund; 
provided, however, that any amounts paid to the
Build Illinois 
Fund in any fiscal year pursuant to this sentence shall be

deemed to constitute payments pursuant to clause (b) of the 
preceding
sentence and shall reduce the amount otherwise 
payable for such fiscal year
pursuant to clause (b) of the 
preceding sentence.  The moneys received by
the Department 
pursuant to this Act and required to be deposited into the

Build Illinois Fund are subject to the pledge, claim and charge 
set forth
in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be

deposited in the aggregate from collections under Section 9 of 
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section 
9 of the Service
Occupation Tax Act, and Section 3 of the 
Retailers' Occupation Tax Act into
the McCormick Place 
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000








2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and  
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Capital Projects 
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
and the McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any amendments thereto hereafter 
enacted, the Department shall each month deposit into the 
Aviation Fuel Sales Tax Refund Fund an amount estimated by the 
Department to be required for refunds of the 80% portion of the 
tax on aviation fuel under this Act. 
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or
in any amendments thereto
hereafter 
enacted,
beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the Illinois
Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the 
preceding
month from the 6.25% general rate on the selling 
price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department (except the amount 
collected on aviation fuel sold on or after December 1, 2019). 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, 75% thereof shall be paid into the State 
Treasury and 25%
shall be reserved in a special account and 
used only for the transfer to
the Common School Fund as part of 
the monthly transfer from the General
Revenue Fund in 
accordance with Section 8a of the State
Finance Act.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected
by the State pursuant to this Act, less the amount 
paid out during that
month as refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, manufacturers, 
importers
and wholesalers whose products are sold at retail in 
Illinois by
numerous retailers, and who wish to do so, may 
assume the responsibility
for accounting and paying to the 
Department all tax accruing under this
Act with respect to such 
sales, if the retailers who are affected do not
make written 
objection to the Department to this arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. 
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 



    (35 ILCS 105/19)  (from Ch. 120, par. 439.19)



    Sec. 19. 
If it shall appear that an amount of tax or 
penalty or interest has
been paid in error hereunder to the 
Department by a purchaser, as distinguished
from the retailer, 
whether such amount be paid through a mistake of fact or
an 
error of law, such purchaser may file a claim for credit or 
refund with
the Department in accordance with Sections 6, 6a, 
6b, 6c, and 6d of the
Retailers'
Occupation Tax Act. If it 
shall appear that an amount of tax or penalty or
interest has 
been paid in error to the Department hereunder by a retailer

who is required or authorized to collect and remit the use tax, 
whether
such amount be paid through a mistake of fact or an 
error of law, such
retailer may file a claim for credit or 
refund with the Department in
accordance with Sections 6, 6a, 
6b, 6c, and 6d of the Retailers' Occupation Tax
Act,
provided 
that no credit or refund shall be allowed for any amount paid 
by
any such retailer unless it shall appear that he bore the 
burden of such
amount and did not shift the burden thereof to 
anyone else (as in the case
of a duplicated tax payment which 
the retailer made to the Department and
did not collect from 
anyone else), or unless it shall appear that he or
she or his 
or her legal representative has unconditionally repaid such

amount to his vendee (1) who bore the burden thereof and has 
not shifted
such burden directly or indirectly in any manner 
whatsoever; (2) who, if he
has shifted such burden, has repaid 
unconditionally such amount to his or
her own vendee, and (3) 
who is not entitled to receive any reimbursement
therefor from 
any other source than from his vendor, nor to be relieved of

such burden in any other manner whatsoever. If it shall appear 
that an
amount of tax has been paid in error hereunder by the 
purchaser to a
retailer, who retained such tax as reimbursement 
for his or her tax
liability on the same sale under the 
Retailers' Occupation Tax Act, and who
remitted the amount 
involved to the Department under the Retailers'
Occupation Tax 
Act, whether such amount be paid through a mistake of fact
or 
an error of law, the procedure for recovering such tax shall be 
that
prescribed in Sections 6, 6a, 6b and 6c of the Retailers' 
Occupation Tax Act.

    Any credit or refund that is allowed under this Section 
shall bear interest
at the rate and in the manner specified in 
the Uniform Penalty and Interest
Act.

    Any claim filed hereunder shall be filed upon a form 
prescribed and
furnished by the Department. The claim shall be 
signed by the claimant (or
by the claimant's legal 
representative if the claimant shall have died or
become a 
person under legal disability), or by a duly authorized agent 
of
the claimant or his or her legal representative.

    A claim for credit or refund shall be considered to have 
been filed with
the Department on the date upon which it is 
received by the Department.
Upon receipt of any claim for 
credit or refund filed under this Act, any
officer or employee 
of the Department, authorized in writing by the
Director of 
Revenue to acknowledge receipt of such claims on behalf of the

Department, shall execute on behalf of the Department, and 
shall deliver or
mail to the claimant or his duly authorized 
agent, a written receipt,
acknowledging that the claim has been 
filed with the Department, describing
the claim in sufficient 
detail to identify it and stating the date upon
which the claim 
was received by the Department. Such written receipt shall
be 
prima facie evidence that the Department received the claim 
described in
such receipt and shall be prima facie evidence of 
the date when such claim
was received by the Department. In the 
absence of such a written receipt,
the records of the 
Department as to when the claim was received by the
Department, 
or as to whether or not the claim was received at all by the

Department, shall be deemed to be prima facie correct upon 
these questions
in the event of any dispute between the 
claimant (or his or her legal
representative) and the 
Department concerning these questions.

    In case the Department determines that the claimant is 
entitled to a
refund, such refund shall be made only from the 
Aviation Fuel Sales Tax Refund Fund or from such appropriation 
as may be
available for that purpose, as appropriate. If it 
appears unlikely that the amount available
appropriated would 
permit everyone having a claim allowed during the period

covered by such appropriation or from the Aviation Fuel Sales 
Tax Refund Fund, as appropriate, to elect to receive a cash 
refund, the
Department, by rule or regulation, shall provide 
for the payment of refunds in
hardship cases and shall define 
what types of cases qualify as hardship cases.

    If a retailer who has failed to pay use tax on gross 
receipts from
retail sales is required by the Department to pay 
such tax, such retailer,
without filing any formal claim with 
the Department, shall be allowed to
take credit against such 
use tax liability to the extent, if any, to which
such retailer 
has paid an amount equivalent to retailers' occupation tax or

has paid use tax in error to his or her vendor or vendors of the 
same tangible
personal property which such retailer bought for 
resale and did not first
use before selling it, and no penalty 
or interest shall be charged to such
retailer on the amount of 
such credit. However, when such credit is allowed
to the 
retailer by the Department, the vendor is precluded from 
refunding
any of that tax to the retailer and filing a claim 
for credit or refund
with respect thereto with the Department. 
The provisions of this amendatory
Act shall be applied 
retroactively, regardless of the date of the transaction.

(Source: P.A. 99-217, eff. 7-31-15.)

 
    Section 15-15. The Service Use Tax Act is amended  by 
changing Sections 9 and 17 as follows:
 
 
    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
  
    Sec. 9. Each serviceman required or authorized to collect 
the tax
herein imposed shall pay to the Department the amount 
of such tax
(except as otherwise provided) at the time when he 
is required to file
his return for the period during which such 
tax was collected, less a
discount of 2.1% prior to January 1, 
1990 and 1.75% on and after January 1,
1990, or $5 per calendar 
year, whichever is greater, which is allowed to
reimburse the 
serviceman for expenses incurred in collecting the tax,
keeping 
records, preparing and filing returns, remitting the tax and

supplying data to the Department on request. The discount under 
this Section is not allowed for taxes paid on aviation fuel 
that are deposited into the State Aviation Program Fund under 
this Act. The discount allowed under this Section is allowed 
only for returns that are filed in the manner required by this 
Act. The Department may disallow the discount for servicemen 
whose certificate of registration is revoked at the time the 
return is filed, but only if the Department's decision to 
revoke the certificate of registration has become final. A 
serviceman need not remit
that part of any tax collected by him 
to the extent that he is required to
pay and does pay the tax 
imposed by the Service Occupation Tax Act with
respect to his 
sale of service involving the incidental transfer by him of
the 
same property.
    Except as provided hereinafter in this Section, on or 
before the twentieth
day of each calendar month, such 
serviceman shall file a return for the
preceding calendar month 
in accordance with reasonable Rules and
Regulations to be 
promulgated by the Department. Such return shall be
filed on a 
form prescribed by the Department and shall contain such

information as the Department may reasonably require. On and 
after January 1, 2018, with respect to servicemen whose annual 
gross receipts average $20,000 or more, all returns required to 
be filed pursuant to this Act shall be filed electronically.  
Servicemen who demonstrate that they do not have access to the 
Internet or demonstrate hardship in filing electronically may 
petition the Department to waive the electronic filing 
requirement. 
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month, including receipts 
    from charge and time sales,
but less all deductions allowed 
    by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    Beginning on January 1, 2020, each serviceman required or 
authorized to collect the tax imposed by this Act on aviation 
fuel transferred as an incident of a sale of service in this 
State during the preceding calendar month shall, instead of 
reporting and paying tax on aviation fuel as otherwise required 
by this Section, report and pay the tax by filing an aviation 
fuel tax return with the Department on or before the twentieth 
day of each calendar month.  The requirements related to the 
return shall be as otherwise provided in this Section.  
Notwithstanding any other provisions of this Act to the 
contrary, servicemen collecting tax on aviation fuel shall file 
all aviation fuel tax returns and shall make all aviation fuel 
tax payments by electronic means in the manner and form 
required by the Department.  For purposes of this paragraph, 
"aviation fuel" means a product that is intended for use or 
offered for sale as fuel for an aircraft. 
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of
the Department by electronic 
funds transfer.  Beginning October 1, 1994, a
taxpayer who has 
an average monthly tax liability of $100,000 or more shall
make 
all payments required by rules of the Department by electronic 
funds
transfer.  Beginning October 1, 1995, a taxpayer who has 
an average monthly
tax liability of $50,000 or more shall make 
all payments required by rules
of the Department by electronic 
funds transfer.
Beginning October 1, 2000, a taxpayer who has 
an annual tax liability of
$200,000 or more shall make all 
payments required by rules of the Department by
electronic 
funds transfer.  The term "annual tax liability" shall be the 
sum of
the taxpayer's liabilities under this Act, and under all 
other State and local
occupation and use tax laws administered 
by the Department, for the immediately
preceding calendar year.
 
The term "average monthly tax
liability" means the sum of the 
taxpayer's liabilities under this Act, and
under all other 
State and local occupation and use tax laws administered by the

Department, for the immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds transfer.
All taxpayers required to make 
payments by electronic funds transfer shall
make those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer
may make payments by electronic funds transfer 
with the permission of the
Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    If the serviceman is otherwise required to file a monthly 
return and
if the serviceman's average monthly tax liability to 
the Department
does not exceed $200, the Department may 
authorize his returns to be
filed on a quarter annual basis, 
with the return for January, February
and March of a given year 
being due by April 20 of such year; with the
return for April, 
May and June of a given year being due by July 20 of
such year; 
with the return for July, August and September of a given
year 
being due by October 20 of such year, and with the return for

October, November and December of a given year being due by 
January 20
of the following year.
    If the serviceman is otherwise required to file a monthly 
or quarterly
return and if the serviceman's average monthly tax 
liability to the Department
does not exceed $50, the Department 
may authorize his returns to be
filed on an annual basis, with 
the return for a given year being due by
January 20 of the 
following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a serviceman may file his return, in the 
case of any
serviceman who ceases to engage in a kind of 
business which makes him
responsible for filing returns under 
this Act, such serviceman shall
file a final return under this 
Act with the Department not more than 1
month after 
discontinuing such business.
    Where a serviceman collects the tax with respect to the 
selling price of
property which he sells and the purchaser 
thereafter returns such
property and the serviceman refunds the 
selling price thereof to the
purchaser, such serviceman shall 
also refund, to the purchaser, the tax
so collected from the 
purchaser. When filing his return for the period
in which he 
refunds such tax to the purchaser, the serviceman may deduct

the amount of the tax so refunded by him to the purchaser from 
any other
Service Use Tax, Service Occupation Tax, retailers' 
occupation tax or
use tax which such serviceman may be required 
to pay or remit to the
Department, as shown by such return, 
provided that the amount of the tax
to be deducted shall 
previously have been remitted to the Department by
such 
serviceman. If the serviceman shall not previously have 
remitted
the amount of such tax to the Department, he shall be 
entitled to no
deduction hereunder upon refunding such tax to 
the purchaser.
    Any serviceman filing a return hereunder shall also include 
the total
tax upon the selling price of tangible personal 
property purchased for use
by him as an incident to a sale of 
service, and such serviceman shall remit
the amount of such tax 
to the Department when filing such return.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable servicemen, who are required to file 
returns hereunder and also
under the Service Occupation Tax 
Act, to furnish all the return
information required by both 
Acts on the one form.
    Where the serviceman has more than one business registered 
with the
Department under separate registration hereunder, 
such serviceman shall
not file each return that is due as a 
single return covering all such
registered businesses, but 
shall file separate returns for each such
registered business.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Tax Reform Fund, a special fund in 
the State Treasury,
the net revenue realized for the preceding 
month from the 1% tax imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Sales Tax Reform Fund 20% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate on transfers of
tangible personal property, other 
than (i) tangible personal property which is
purchased outside 
Illinois at retail from a retailer and which is titled or

registered by an agency of this State's government and (ii) 
aviation fuel sold on or after December 1, 2019.  This exception 
for aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 20% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 20% portion of the tax on aviation fuel 
under this Act, which amount shall be deposited into the 
Aviation Fuel Sales Tax Refund Fund.  The Department shall only 
pay moneys into the State Aviation Program Fund and the 
Aviation Fuel Sales Tax Refund Fund under this Act for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
State and Local Sales Tax Reform Fund 100% of the 
net revenue realized for the
preceding
month from the 1.25% 
rate on the selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service 
Occupation Tax Act, and the Retailers' Occupation Tax Act an 
amount equal to the average monthly deficit in the Underground 
Storage Tank Fund during the prior year, as certified annually 
by the Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Use Tax Act, the Service Occupation Tax Act, and the 
Retailers' Occupation Tax Act shall not exceed $18,000,000 in 
any State fiscal year. As used in this paragraph, the "average 
monthly deficit" shall be equal to the difference between the 
average monthly claims for payment by the fund and the average 
monthly revenues deposited into the fund, excluding payments 
made pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, this Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, each month the Department shall deposit $500,000 into the 
State Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, (a)  1.75% thereof shall be paid into the 
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on 
and after July 1,
1989, 3.8% thereof shall be  paid into the 
Build Illinois Fund; provided,
however, that if in any fiscal 
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case 
may be, of the moneys received by the Department and
required 
to be paid into the Build Illinois Fund pursuant to Section 3 
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax 
Act, Section 9
of the Service Use Tax Act, and Section 9 of the 
Service Occupation Tax
Act, such Acts being hereinafter called 
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case 
may be, of moneys being hereinafter called the
"Tax Act 
Amount", and (2) the amount transferred to the Build Illinois 
Fund
from the State and Local Sales Tax Reform Fund shall be 
less than the
Annual Specified  Amount (as defined in Section 3 
of the Retailers'
Occupation Tax Act), an amount equal to the 
difference shall be immediately
paid into the Build Illinois 
Fund from other moneys received by the
Department pursuant to 
the Tax Acts; and further provided, that if on the
last 
business day of any month the sum of (1) the Tax Act Amount 
required
to be deposited into the Build Illinois Bond Account 
in the Build Illinois
Fund during such month and (2) the amount 
transferred during such month to
the Build Illinois Fund from 
the State and Local Sales Tax Reform Fund
shall have been less 
than 1/12 of the Annual Specified Amount, an amount
equal to 
the difference shall be immediately paid into the Build 
Illinois
Fund from other moneys received by the Department 
pursuant to the Tax Acts;
and, further provided, that in no 
event shall the payments required under
the preceding proviso 
result in aggregate payments into the Build Illinois
Fund 
pursuant to this clause (b) for any fiscal year in excess of 
the
greater of (i) the Tax Act Amount or (ii) the Annual 
Specified Amount for
such fiscal year; and, further provided, 
that the amounts payable into the
Build Illinois Fund under 
this clause (b) shall be payable only until such
time as the 
aggregate amount on deposit under each trust indenture securing

Bonds issued and outstanding pursuant to the Build Illinois 
Bond Act is
sufficient, taking into account any future 
investment income, to fully
provide, in accordance with such 
indenture, for the defeasance of or the
payment of the 
principal of, premium, if any, and interest on the Bonds

secured by such indenture and on any Bonds expected to be 
issued thereafter
and all fees and costs payable with respect 
thereto, all as certified by
the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last business day of
any month in which Bonds are 
outstanding pursuant to the Build Illinois
Bond Act, the 
aggregate of the moneys deposited in the Build Illinois Bond

Account in the Build Illinois Fund in such month shall be less 
than the
amount required to be transferred in such month from 
the Build Illinois
Bond Account to the Build Illinois Bond 
Retirement and Interest Fund
pursuant to Section 13 of the 
Build Illinois Bond Act, an amount equal to
such deficiency 
shall be immediately paid from other moneys received by the

Department pursuant to the Tax Acts to the Build Illinois Fund; 
provided,
however, that any amounts paid to the Build Illinois 
Fund in any fiscal
year pursuant to this sentence shall be 
deemed to constitute payments
pursuant to clause (b) of the 
preceding sentence and shall reduce the
amount otherwise 
payable for such fiscal year pursuant to clause (b) of the

preceding sentence.  The moneys received by the Department 
pursuant to this
Act and required to be deposited into the 
Build Illinois Fund are subject
to the pledge, claim and charge 
set forth in Section 12 of the Build Illinois
Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000








2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Capital Projects 
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
and the McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any amendments thereto hereafter 
enacted, the Department shall each month deposit into the 
Aviation Fuel Sales Tax Refund Fund an amount estimated by the 
Department to be required for refunds of the 80% portion of the 
tax on aviation fuel under this Act. 
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund
pursuant to the 
preceding paragraphs or in any amendments thereto hereafter

enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the
Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the

preceding month from the 6.25% general rate on the selling 
price of tangible
personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or
in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department (except the amount 
collected on aviation fuel sold on or after December 1, 2019). 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Of the remainder of the moneys received by the Department 
pursuant to this
Act, 75% thereof shall be paid into the 
General Revenue Fund of the State Treasury and 25% shall be 
reserved in a special account and used only for the transfer to 
the Common School Fund as part of the monthly transfer from the 
General Revenue Fund in accordance with Section 8a of the State 
Finance Act.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the State
pursuant to this Act, less the amount 
paid out during that month as refunds
to taxpayers for 
overpayment of liability.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19.)
 



    (35 ILCS 110/17)  (from Ch. 120, par. 439.47)



    Sec. 17. 
If it shall appear that an amount of tax or 
penalty or interest has
been paid in error hereunder to the 
Department by a purchaser, as distinguished
from the 
serviceman, whether such amount be paid through a mistake of 
fact
or an error of law, such purchaser may file a claim for 
credit or refund
with the Department. If it shall appear that 
an amount of tax or penalty or
interest has been paid in error 
to the Department hereunder by a serviceman
who is required or 
authorized to collect and remit the Service Use Tax,
whether 
such amount be paid through a mistake of fact or an error of 
law,
such serviceman may file a claim for credit or refund with 
the Department,
provided that no credit shall be allowed or 
refund made for any amount paid
by any such serviceman unless 
it shall appear that he bore the burden of
such amount and did 
not shift the burden thereof to anyone else (as in the
case of 
a duplicated tax payment which the serviceman made to the

Department and did not collect from anyone else), or unless it 
shall appear
that he or his legal representative has 
unconditionally repaid such amount
to his vendee (1) who bore 
the burden thereof and has not shifted such
burden directly or 
indirectly in any manner whatsoever; (2) who, if he has
shifted 
such burden, has repaid unconditionally such amount to his own

vendee, and (3) who is not entitled to receive any 
reimbursement therefor
from any other source than from his 
vendor, nor to be relieved of such
burden in any other manner 
whatsoever. If it shall appear that an amount of
tax has been 
paid in error hereunder by the purchaser to a serviceman, who

retained such tax as reimbursement for his tax liability on the 
same sale
of service under the Service Occupation Tax Act, and 
who paid such tax
as required by the Service Occupation Tax 
Act, whether such amount be
paid through a mistake of fact or 
an error of law, the procedure for
recovering such tax shall be 
that prescribed in Sections 17, 18, 19 and 20
of the Service 
Occupation Tax Act.

    Any credit or refund that is allowed under this Section 
shall bear interest
at the rate and in the manner specified in 
the Uniform Penalty and Interest
Act.

    Any claim filed hereunder shall be filed upon a form 
prescribed and
furnished by the Department. The claim shall be 
signed by the claimant (or
by the claimant's legal 
representative if the claimant shall have died or
become a 
person under legal disability), or by a duly
authorized agent 
of the claimant or his or her legal representative.

    A claim for credit or refund shall be considered to have 
been filed with
the Department on the date upon which it is 
received by the Department.
Upon receipt of any claim for 
credit or refund filed under this Act, any
officer or employee 
of the Department, authorized in writing by the
Director of 
Revenue to acknowledge receipt of such claims on behalf of the

Department, shall execute on behalf of the Department, and 
shall deliver or
mail to the claimant or his duly authorized 
agent, a written receipt,
acknowledging that the claim has been 
filed with the Department, describing
the claim in sufficient 
detail to identify it and stating the date upon
which the claim 
was received by the Department. Such written receipt shall
be 
prima facie evidence that the Department received the claim 
described in
such receipt and shall be prima facie evidence of 
the date when such claim
was received by the Department. In the 
absence of such a written receipt,
the records of the 
Department as to when the claim was received by the
Department, 
or as to whether or not the claim was received at all by the

Department, shall be deemed to be prima facie correct upon 
these questions
in the event of any dispute between the 
claimant (or his or her legal
representative) and the 
Department concerning these questions.

    In case the Department determines that the claimant is 
entitled to a
refund, such refund shall be made only from the 
Aviation Fuel Sales Tax Refund Fund or from such appropriation 
as may be
available for that purpose, as appropriate. If it 
appears unlikely that the amount available
appropriated would 
permit everyone having a claim allowed during the period

covered by such appropriation or from the Aviation Fuel Sales 
Tax Refund Fund, as appropriate, to elect to receive a cash 
refund, the
Department, by rule or regulation, shall provide 
for the payment of refunds in
hardship cases and shall define 
what types of cases qualify as hardship cases.

(Source: P.A. 87-205.)

 
    Section 15-20. The Service Occupation Tax Act is amended  by 
changing Sections 9 and 17 as follows:
 
 

    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)

 
  
    Sec. 9. Each serviceman required or authorized to collect 
the tax
herein imposed shall pay to the Department the amount 
of such tax at the
time when he is required to file his return 
for the period during which
such tax was collectible, less a 
discount of 2.1% prior to
January 1, 1990, and 1.75% on and 
after January 1, 1990, or
$5 per calendar year, whichever is 
greater, which is allowed to reimburse
the serviceman for 
expenses incurred in collecting the tax, keeping
records, 
preparing and filing returns, remitting the tax and supplying 
data
to the Department on request. The discount under this 
Section is not allowed for taxes paid on aviation fuel that are 
deposited into the State Aviation Program Fund under this Act. 
The discount allowed under this Section is allowed only for 
returns that are filed in the manner required by this Act. The 
Department may disallow the discount for servicemen whose 
certificate of registration is revoked at the time the return 
is filed, but only if the Department's decision to revoke the 
certificate of registration has become final.
    Where such tangible personal property is sold under a 
conditional
sales contract, or under any other form of sale 
wherein the payment of
the principal sum, or a part thereof, is 
extended beyond the close of
the period for which the return is 
filed, the serviceman, in collecting
the tax may collect, for 
each tax return period, only the tax applicable
to the part of 
the selling price actually received during such tax return

period.
    Except as provided hereinafter in this Section, on or 
before the twentieth
day of each calendar month, such 
serviceman shall file a
return for the preceding calendar month 
in accordance with reasonable
rules and regulations to be 
promulgated by the Department of Revenue.
Such return shall be 
filed on a form prescribed by the Department and
shall contain 
such information as the Department may reasonably require. On 
and after January 1, 2018, with respect to servicemen whose 
annual gross receipts average $20,000 or more, all returns 
required to be filed pursuant to this Act shall be filed 
electronically.  Servicemen who demonstrate that they do not 
have access to the Internet or demonstrate hardship in filing 
electronically may petition the Department to waive the 
electronic filing requirement. 
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month, including receipts 
    from charge and time sales,
but less all deductions allowed 
    by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    Beginning on January 1, 2020, each serviceman required or 
authorized to collect the tax herein imposed on aviation fuel 
acquired as an incident to the purchase of a service in this 
State during the preceding calendar month shall, instead of 
reporting and paying tax as otherwise required by this Section, 
file an aviation fuel tax return with the Department on or 
before the twentieth day of each calendar month.  The 
requirements related to the return shall be as otherwise 
provided in this Section.  Notwithstanding any other provisions 
of this Act to the contrary, servicemen transferring aviation 
fuel incident to sales of service shall file all aviation fuel 
tax returns and shall make all aviation fuel tax payments by 
electronic means in the manner and form required by the 
Department.  For purposes of this paragraph, "aviation fuel" 
means a product that is intended for use or offered for sale as 
fuel for an aircraft. 
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Prior to October 1, 2003, and on and after September 1, 
2004 a serviceman may accept a Manufacturer's
Purchase Credit 
certification
from a purchaser in satisfaction
of Service Use 
Tax as provided in Section 3-70 of the
Service Use Tax Act if 
the purchaser provides
the
appropriate
documentation as 
required by Section 3-70 of the Service Use Tax Act.
A  
Manufacturer's Purchase Credit certification, accepted prior 
to October 1,
2003 or on or after September 1, 2004 by a 
serviceman as
provided in Section 3-70 of the Service Use Tax 
Act, may be used by that
serviceman to satisfy Service 
Occupation Tax liability in the amount claimed in
the 
certification, not to exceed 6.25% of the receipts subject to 
tax from a
qualifying purchase.  A Manufacturer's Purchase 
Credit reported on any
original or amended return
filed under

this Act after October 20, 2003 for reporting periods prior to 
September 1, 2004 shall be disallowed.  Manufacturer's Purchase 
Credit reported on annual returns due on or after January 1, 
2005 will be disallowed for periods prior to September 1, 2004.

No Manufacturer's
Purchase Credit may be used after September 
30, 2003 through August 31, 2004 to
satisfy any
tax liability 
imposed under this Act, including any audit liability.
    If the serviceman's average monthly tax liability to
the 
Department does not exceed $200, the Department may authorize 
his
returns to be filed on a quarter annual basis, with the 
return for
January, February and March of a given year being 
due by April 20 of
such year; with the return for April, May 
and June of a given year being
due by July 20 of such year; with 
the return for July, August and
September of a given year being 
due by October 20 of such year, and with
the return for 
October, November and December of a given year being due
by 
January 20 of the following year.
    If the serviceman's average monthly tax liability to
the 
Department does not exceed $50, the Department may authorize 
his
returns to be filed on an annual basis, with the return for 
a given year
being due by January 20 of the following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time within
which a serviceman may file his return, in the 
case of any serviceman who
ceases to engage in a kind of 
business which makes him responsible for filing
returns under 
this Act, such serviceman shall file a final return under this

Act with the Department not more than 1 month after 
discontinuing such
business.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of the
Department by electronic 
funds transfer.  Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all payments required by rules of the Department
by electronic 
funds transfer.  Beginning October 1, 2000, a taxpayer who has

an annual tax liability of $200,000 or more shall make all 
payments required by
rules of the Department by electronic 
funds transfer.  The term "annual tax
liability" shall be the 
sum of the taxpayer's liabilities under this Act, and
under all 
other State and local occupation and use tax laws administered 
by the
Department, for the immediately preceding calendar year. 
The term "average
monthly tax liability" means
the sum of the 
taxpayer's liabilities under this Act, and under all other 
State
and local occupation and use tax laws administered by the 
Department, for the
immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds transfer.
All taxpayers required to make 
payments by electronic funds transfer shall make
those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with the
permission of the Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Where a serviceman collects the tax with respect to the 
selling price of
tangible personal property which he sells and 
the purchaser thereafter returns
such tangible personal 
property and the serviceman refunds the
selling price thereof 
to the purchaser, such serviceman shall also refund,
to the 
purchaser, the tax so collected from the purchaser.  When
filing 
his return for the period in which he refunds such tax to the

purchaser, the serviceman may deduct the amount of the tax so 
refunded by
him to the purchaser from any other Service 
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or 
Use Tax which such serviceman may be
required to pay or remit 
to the Department, as shown by such return,
provided that the 
amount of the tax to be deducted shall previously have
been 
remitted to the Department by such serviceman.  If the 
serviceman shall
not previously have remitted the amount of 
such tax to the Department,
he shall be entitled to no 
deduction hereunder upon refunding such tax
to the purchaser.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable servicemen, who are required to file 
returns
hereunder and also under the Retailers' Occupation Tax 
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all 
the return
information required by all said Acts on the one 
form.
    Where the serviceman has more than one business
registered 
with the Department under separate registrations hereunder,

such serviceman shall file separate returns for each
registered 
business.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund the revenue realized for 
the
preceding month from the 1% tax imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund 4% of the 
revenue realized
for the preceding month from the 6.25% general 
rate on sales of tangible personal property other than aviation 
fuel sold on or after December 1, 2019.  This exception for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 4% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 4% portion of the tax on aviation fuel under 
this Act, which amount shall be deposited into the Aviation 
Fuel Sales Tax Refund Fund.  The Department shall only pay 
moneys into the State Aviation Program Fund and the Aviation 
Fuel Sales Tax Refund Fund under this Act for so long as the 
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 
47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
County and Mass Transit District Fund 20% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the revenue 
realized for the
preceding month from the 6.25% general rate on 
transfers of
tangible personal property other than aviation 
fuel sold on or after December 1, 2019.  This exception for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 16% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 16% portion of the tax on aviation fuel 
under this Act, which amount shall be deposited into the 
Aviation Fuel Sales Tax Refund Fund.  The Department shall only 
pay moneys into the State Aviation Program Fund and the 
Aviation Fuel Sales Tax Refund Fund under this Act for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
Local Government Tax Fund 80% of the net revenue 
realized for the preceding
month from the 1.25% rate on the 
selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service Use Tax 
Act, and the Retailers' Occupation Tax Act an amount equal to 
the average monthly deficit in the Underground Storage Tank 
Fund during the prior year, as certified annually by the 
Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Use Tax Act, the Service Use Tax Act, and the Retailers' 
Occupation Tax Act shall not exceed $18,000,000 in any State 
fiscal year. As used in this paragraph, the "average monthly 
deficit" shall be equal to the difference between the average 
monthly claims for payment by the fund and the average monthly 
revenues deposited into the fund, excluding payments made 
pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, the Service 
Use Tax Act, this Act, and the Retailers' Occupation Tax Act, 
each month the Department shall deposit $500,000 into the State 
Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, (a) 1.75% thereof shall be paid into the 
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on 
and after July 1, 1989, 3.8% thereof
shall be paid into the 
Build Illinois Fund; provided, however, that if in
any fiscal 
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

may be, of the moneys received by the Department and required 
to be paid
into the Build Illinois Fund pursuant to Section 3 
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax 
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the 
Service Occupation Tax Act, such Acts
being hereinafter called 
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case 
may be, of moneys being hereinafter called the "Tax Act

Amount", and (2) the amount transferred to the Build Illinois 
Fund from the
State and Local Sales Tax Reform Fund shall be 
less than the Annual
Specified Amount (as defined in Section 3 
of the Retailers' Occupation Tax
Act), an amount equal to the 
difference shall be immediately paid into the
Build Illinois 
Fund from other moneys received by the Department pursuant
to 
the Tax Acts; and further provided, that if on the last 
business day of
any month the sum of (1) the Tax Act Amount 
required to be deposited into
the Build Illinois Account in the 
Build Illinois Fund during such month and
(2) the amount 
transferred during such month to the Build Illinois Fund
from 
the State and Local Sales Tax Reform Fund shall have been less 
than
1/12 of the Annual Specified Amount, an amount equal to 
the difference
shall be immediately paid into the Build 
Illinois Fund from other moneys
received by the Department 
pursuant to the Tax Acts; and, further provided,
that in no 
event shall the payments required under the preceding proviso

result in aggregate payments into the Build Illinois Fund 
pursuant to this
clause (b) for any fiscal year in excess of 
the greater of (i) the Tax Act
Amount or (ii) the Annual 
Specified Amount for such fiscal year; and,
further provided, 
that the amounts payable into the Build Illinois Fund
under 
this clause (b) shall be payable only until such time as the

aggregate amount on deposit under each trust indenture securing 
Bonds
issued and outstanding pursuant to the Build Illinois 
Bond Act is
sufficient, taking into account any future 
investment income, to fully
provide, in accordance with such 
indenture, for the defeasance of or the
payment of the 
principal of, premium, if any, and interest on the Bonds

secured by such indenture and on any Bonds expected to be 
issued thereafter
and all fees and costs payable with respect 
thereto, all as certified by
the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last business day of
any month in which Bonds are 
outstanding pursuant to the Build Illinois
Bond Act, the 
aggregate of the moneys deposited
in the Build Illinois Bond 
Account in the Build Illinois Fund in such month
shall be less 
than the amount required to be transferred in such month from

the Build Illinois Bond Account to the Build Illinois Bond 
Retirement and
Interest Fund pursuant to Section 13 of the 
Build Illinois Bond Act, an
amount equal to such deficiency 
shall be immediately paid
from other moneys received by the 
Department pursuant to the Tax Acts
to the Build Illinois Fund; 
provided, however, that any amounts paid to the
Build Illinois 
Fund in any fiscal year pursuant to this sentence shall be

deemed to constitute payments pursuant to clause (b) of the 
preceding
sentence and shall reduce the amount otherwise 
payable for such fiscal year
pursuant to clause (b) of the 
preceding sentence.  The moneys received by
the Department 
pursuant to this Act and required to be deposited into the

Build Illinois Fund are subject to the pledge, claim and charge 
set forth
in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000








2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Capital Projects 
Fund, the Build Illinois Fund, and the McCormick Place 
Expansion Project Fund pursuant to the preceding paragraphs or 
in any amendments thereto hereafter enacted, the Department 
shall each month deposit into the Aviation Fuel Sales Tax 
Refund Fund an amount estimated by the Department to be 
required for refunds of the 80% portion of the tax on aviation 
fuel under this Act. 
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick
Place Expansion Project Fund
pursuant to the 
preceding paragraphs or in any amendments thereto hereafter

enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the
Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the

preceding month from the 6.25% general rate on the selling 
price of tangible
personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department (except the amount 
collected on aviation fuel sold on or after December 1, 2019). 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act. 
    Of the remainder of the moneys received by the Department 
pursuant to this
Act, 75% shall be paid into the General 
Revenue Fund of the State Treasury and 25% shall be reserved in 
a special account and used only for the transfer to the Common 
School Fund as part of the monthly transfer from the General 
Revenue Fund in accordance with Section 8a of the State Finance 
Act.
    The Department may, upon separate written notice to a 
taxpayer,
require the taxpayer to prepare and file with the 
Department on a form
prescribed by the Department within not 
less than 60 days after receipt
of the notice an annual 
information return for the tax year specified in
the notice.  
Such annual return to the Department shall include a
statement 
of gross receipts as shown by the taxpayer's last Federal 
income
tax return.  If the total receipts of the business as 
reported in the
Federal income tax return do not agree with the 
gross receipts reported to
the Department of Revenue for the 
same period, the taxpayer shall attach
to his annual return a 
schedule showing a reconciliation of the 2
amounts and the 
reasons for the difference.  The taxpayer's annual
return to the 
Department shall also disclose the cost of goods sold by
the 
taxpayer during the year covered by such return, opening and 
closing
inventories of such goods for such year, cost of goods 
used from stock
or taken from stock and given away by the 
taxpayer during such year, pay
roll information of the 
taxpayer's business during such year and any
additional 
reasonable information which the Department deems would be

helpful in determining the accuracy of the monthly, quarterly 
or annual
returns filed by such taxpayer as hereinbefore 
provided for in this
Section.
    If the annual information return required by this Section 
is not
filed when and as required, the taxpayer shall be liable 
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable

    for a penalty equal to 1/6 of 1% of the tax due from such 
    taxpayer
under this Act during the period to be covered by 
    the annual return
for each month or fraction of a month 
    until such return is filed as
required, the penalty to be 
    assessed and collected in the same manner
as any other 
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall 
    be liable for a
penalty as described in Section 3-4 of the 
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest 
ranking
manager shall sign the annual return to certify the 
accuracy of the
information contained therein.  Any person who 
willfully signs the
annual return containing false or 
inaccurate information shall be guilty
of perjury and punished 
accordingly.  The annual return form prescribed
by the 
Department shall include a warning that the person signing the

return may be liable for perjury.
    The foregoing portion of this Section concerning the filing 
of an
annual information return shall not apply to a serviceman 
who is not
required to file an income tax return with the 
United States Government.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the State
pursuant to this Act, less the amount 
paid out during that month as
refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, it shall be 
permissible for
manufacturers, importers and wholesalers whose 
products are sold by numerous
servicemen in Illinois, and who 
wish to do so, to
assume the responsibility for accounting and 
paying to the Department
all tax accruing under this Act with 
respect to such sales, if the
servicemen who are affected do 
not make written objection to the
Department to this 
arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19.)
 



    (35 ILCS 115/17)  (from Ch. 120, par. 439.117)



    Sec. 17. 
If it shall appear that an amount of tax or 
penalty or interest has
been paid in error hereunder directly 
to the Department by a serviceman,
whether such amount be paid 
through a mistake of fact or an error of law, such
serviceman 
may file a claim for credit or refund with the Department. If 
it
shall appear that an amount of tax or penalty or interest 
has been paid in
error to the Department hereunder by a 
supplier who is required or
authorized to collect and remit the 
Service Occupation Tax, whether such
amount be paid through a 
mistake of fact or an error of law, such supplier
may file a 
claim for credit or refund with the Department, provided that 
no
credit shall be allowed nor any refund made for any amount 
paid by any such
supplier unless it shall appear that he bore 
the burden of such amount and
did not shift the burden thereof 
to anyone else (as in the case of a
duplicated tax payment 
which the supplier made to the Department and did
not collect 
from anyone else), or unless it shall appear that he or his

legal representative has unconditionally repaid such amount to 
his vendee
(1) who bore the burden thereof and has not shifted 
such burden directly or
indirectly in any manner whatsoever; 
(2) who, if he has shifted such
burden, has repaid 
unconditionally such amount to his own vendee, and (3)
who is 
not entitled to receive any reimbursement therefor from any 
other
source than from his supplier, nor to be relieved of such 
burden in any
other manner whatsoever.

    Any credit or refund that is allowed under this Section 
shall bear interest
at the rate and in the manner specified in 
the Uniform Penalty and Interest
Act.

    Any claim filed hereunder shall be filed upon a form 
prescribed and
furnished by the Department. The claim shall be 
signed by the claimant (or
by the claimant's legal 
representative if the claimant shall have died or
become a 
person under legal disability), or by a duly
authorized agent 
of the claimant or his or her legal representative.

    A claim for credit or refund shall be considered to have 
been filed with
the Department on the date upon which it is 
received by the Department.
Upon receipt of any claim for 
credit or refund filed under this Act, any
officer or employee 
of the Department, authorized in writing by the
Director of 
Revenue to acknowledge receipt of such claims on behalf of the

Department, shall execute on behalf of the Department, and 
shall deliver or
mail to the claimant or his or her duly 
authorized agent, a written receipt,
acknowledging that the 
claim has been filed with the Department, describing
the claim 
in sufficient detail to identify it and stating the date upon

which the claim was received by the Department. Such written 
receipt shall
be prima facie evidence that the Department 
received the claim described in
such receipt and shall be prima 
facie evidence of the date when such claim
was received by the 
Department. In the absence of such a written receipt,
the 
records of the Department as to when the claim was received by 
the
Department, or as to whether or not the claim was received 
at all by the
Department, shall be deemed to be prima facie 
correct upon these questions
in the event of any dispute 
between the claimant (or his legal
representative) and the 
Department concerning these questions.

    In case the Department determines that the claimant is 
entitled to a
refund, such refund shall be made only from the 
Aviation Fuel Sales Tax Refund Fund or from such appropriation 
as may be
available for that purpose, as appropriate. If it 
appears unlikely that the amount available
appropriated would 
permit everyone having a claim allowed during the period

covered by such appropriation or from the Aviation Fuel Sales 
Tax Refund Fund, as appropriate, to elect to receive a cash 
refund, the
Department, by rule or regulation, shall provide 
for the payment of refunds in
hardship cases and shall define 
what types of cases qualify as hardship cases.

(Source: P.A. 87-205.)

 
    Section 15-25. The Retailers' Occupation Tax Act is amended  
by changing Sections 3, 6, and 11 as follows:
 
 

    (35 ILCS 120/3)  (from Ch. 120, par. 442)

 
  
    Sec. 3. Except as provided in this Section, on or before 
the twentieth
day of each calendar month, every person engaged 
in the business of
selling tangible personal property at retail 
in this State during the
preceding calendar month shall file a 
return with the Department, stating:
        1. The name of the seller;
        2. His residence address and the address of his 
    principal place of
business and the address of the 
    principal place of business (if that is
a different 
    address) from which he engages in the business of selling

    tangible personal property at retail in this State;
        3. Total amount of receipts received by him during the 
    preceding
calendar month or quarter, as the case may be, 
    from sales of tangible
personal property, and from services 
    furnished, by him during such
preceding calendar month or 
    quarter;
        4. Total amount received by him during the preceding 
    calendar month or
quarter on charge and time sales of 
    tangible personal property, and from
services furnished, 
    by him prior to the month or quarter for which the return

    is filed;
        5. Deductions allowed by law;
        6. Gross receipts which were received by him during the 
    preceding
calendar month or quarter and upon the basis of 
    which the tax is imposed;
        7. The amount of credit provided in Section 2d of this 
    Act;
        8. The amount of tax due;
        9. The signature of the taxpayer; and
        10. Such other reasonable information as the 
    Department may require.
    On and after January 1, 2018, except for returns for motor 
vehicles, watercraft, aircraft, and trailers that are required 
to be registered with an agency of this State, with respect to 
retailers whose annual gross receipts average $20,000 or more, 
all returns required to be filed pursuant to this Act shall be 
filed electronically.  Retailers who demonstrate that they do 
not have access to the Internet or demonstrate hardship in 
filing electronically may petition the Department to waive the 
electronic filing requirement. 
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Each return shall be accompanied by the statement of 
prepaid tax issued
pursuant to Section 2e for which credit is 
claimed.
    Prior to October 1, 2003, and on and after September 1, 
2004 a retailer may accept a Manufacturer's Purchase
Credit

certification from a purchaser in satisfaction of Use Tax
as 
provided in Section 3-85 of the Use Tax Act if the purchaser 
provides the
appropriate documentation as required by Section 
3-85
of the Use Tax Act.  A Manufacturer's Purchase Credit

certification, accepted by a retailer prior to October 1, 2003 
and on and after September 1, 2004 as provided
in
Section 3-85 
of the Use Tax Act, may be used by that retailer to
satisfy 
Retailers' Occupation Tax liability in the amount claimed in

the certification, not to exceed 6.25% of the receipts
subject 
to tax from a qualifying purchase.  A Manufacturer's Purchase 
Credit
reported on any original or amended return
filed under

this Act after October 20, 2003 for reporting periods prior to 
September 1, 2004 shall be disallowed.  Manufacturer's 
Purchaser Credit reported on annual returns due on or after 
January 1, 2005 will be disallowed for periods prior to 
September 1, 2004. No Manufacturer's
Purchase Credit may be 
used after September 30, 2003 through August 31, 2004 to

satisfy any
tax liability imposed under this Act, including any 
audit liability.
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in the business of selling tangible 
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month from sales of tangible 
    personal property by him
during such preceding calendar 
    month, including receipts from charge and
time sales, but 
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due; and
        6. Such other reasonable information as the Department 
    may
require.
    Beginning on January 1, 2020, every person engaged in the 
business of selling aviation fuel at retail in this State 
during the preceding calendar month shall, instead of reporting 
and paying tax as otherwise required by this Section, file an 
aviation fuel tax return with the Department on or before the 
twentieth day of each calendar month.  The requirements related 
to the return shall be as otherwise provided in this Section.  
Notwithstanding any other provisions of this Act to the 
contrary, retailers selling aviation fuel shall file all 
aviation fuel tax returns and shall make all aviation fuel tax 
payments by electronic means in the manner and form required by 
the Department.  For purposes of this paragraph, "aviation fuel" 
means a product that is intended for use or offered for sale as 
fuel for an aircraft. 
    Beginning on October 1, 2003, any person who is not a 
licensed
distributor, importing distributor, or manufacturer, 
as defined in the Liquor
Control Act of 1934, but is engaged in 
the business of
selling, at retail, alcoholic liquor
 shall file 
a statement with the Department of Revenue, in a format
and at 
a time prescribed by the Department, showing the total amount 
paid for
alcoholic liquor purchased during the preceding month 
and such other
information as is reasonably required by the 
Department.
The Department may adopt rules to require
that this 
statement be filed in an electronic or telephonic format.  Such 
rules
may provide for exceptions from the filing requirements 
of this paragraph.  For
the
purposes of this
paragraph, the term 
"alcoholic liquor" shall have the meaning prescribed in the

Liquor Control Act of 1934.
    Beginning on October 1, 2003, every distributor, importing 
distributor, and
manufacturer of alcoholic liquor as defined in 
the Liquor Control Act of 1934,
shall file a
statement with the 
Department of Revenue, no later than the 10th day of the
month 
for the
preceding month during which transactions occurred, by 
electronic means,
showing the
total amount of gross receipts 
from the sale of alcoholic liquor sold or
distributed during

the preceding month to purchasers; identifying the purchaser to 
whom it was
sold or
distributed; the purchaser's tax 
registration number; and such other
information
reasonably 
required by the Department. A distributor, importing 
distributor, or manufacturer of alcoholic liquor must 
personally deliver, mail, or provide by electronic means  to 
each retailer listed on the monthly statement a report 
containing a cumulative total of that distributor's, importing 
distributor's, or manufacturer's total sales of alcoholic 
liquor to that retailer no later than the 10th day of the month 
for the preceding month during which the transaction occurred.  
The distributor, importing distributor, or manufacturer shall 
notify the retailer as to the method by which the distributor, 
importing distributor, or manufacturer will provide the sales 
information.  If the retailer is unable to receive the sales 
information by electronic means, the distributor, importing 
distributor, or manufacturer shall furnish the sales 
information by personal delivery or by mail. For purposes of 
this paragraph, the term "electronic means" includes, but is 
not limited to, the use of a secure Internet website, e-mail, 
or facsimile.
    If a total amount of less than $1 is payable, refundable or 
creditable,
such amount shall be disregarded if it is less than 
50 cents and shall be
increased to $1 if it is 50 cents or more.
    Beginning October 1, 1993,
a taxpayer who has an average 
monthly tax liability of $150,000 or more shall
make all 
payments required by rules of the
Department by electronic 
funds transfer.  Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 2000, a taxpayer who has 
an annual tax liability of
$200,000 or more shall make all 
payments required by rules of the Department by
electronic 
funds transfer.  The term "annual tax liability" shall be the 
sum of
the taxpayer's liabilities under this Act, and under all 
other State and local
occupation and use tax laws administered 
by the Department, for the immediately
preceding calendar year.

The term "average monthly tax liability" shall be the sum of 
the
taxpayer's liabilities under this
Act, and under all other 
State and local occupation and use tax
laws administered by the 
Department, for the immediately preceding calendar
year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds
transfer.  All taxpayers
required to make 
payments by electronic funds transfer shall make those
payments 
for
a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with
the permission of the Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Any amount which is required to be shown or reported on any 
return or
other document under this Act shall, if such amount 
is not a whole-dollar
amount, be increased to the nearest 
whole-dollar amount in any case where
the fractional part of a 
dollar is 50 cents or more, and decreased to the
nearest 
whole-dollar amount where the fractional part of a dollar is 
less
than 50 cents.
    If the retailer is otherwise required to file a monthly 
return and if the
retailer's average monthly tax liability to 
the Department does not exceed
$200, the Department may 
authorize his returns to be filed on a quarter
annual basis, 
with the return for January, February and March of a given
year 
being due by April 20 of such year; with the return for April, 
May and
June of a given year being due by July 20 of such year; 
with the return for
July, August and September of a given year 
being due by October 20 of such
year, and with the return for 
October, November and December of a given
year being due by 
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or 
quarterly
return and if the retailer's average monthly tax 
liability with the
Department does not exceed $50, the 
Department may authorize his returns to
be filed on an annual 
basis, with the return for a given year being due by
January 20 
of the following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a retailer may file his return, in the 
case of any retailer
who ceases to engage in a kind of business 
which makes him responsible
for filing returns under this Act, 
such retailer shall file a final
return under this Act with the 
Department not more than one month after
discontinuing such 
business.
    Where the same person has more than one business registered 
with the
Department under separate registrations under this 
Act, such person may
not file each return that is due as a 
single return covering all such
registered businesses, but 
shall file separate returns for each such
registered business.
    In addition, with respect to motor vehicles, watercraft,

aircraft, and trailers that are required to be registered with 
an agency of
this State, except as otherwise provided in this 
Section, every
retailer selling this kind of tangible personal 
property shall file,
with the Department, upon a form to be 
prescribed and supplied by the
Department, a separate return 
for each such item of tangible personal
property which the 
retailer sells, except that if, in the same
transaction, (i) a 
retailer of aircraft, watercraft, motor vehicles or
trailers 
transfers more than one aircraft, watercraft, motor
vehicle or 
trailer to another aircraft, watercraft, motor vehicle

retailer or trailer retailer for the purpose of resale
or (ii) 
a retailer of aircraft, watercraft, motor vehicles, or trailers

transfers more than one aircraft, watercraft, motor vehicle, or 
trailer to a
purchaser for use as a qualifying rolling stock as 
provided in Section 2-5 of
this Act, then
that seller may 
report the transfer of all aircraft,
watercraft, motor vehicles 
or trailers involved in that transaction to the
Department on 
the same uniform invoice-transaction reporting return form.  
For
purposes of this Section, "watercraft" means a Class 2, 
Class 3, or Class 4
watercraft as defined in Section 3-2 of the 
Boat Registration and Safety Act, a
personal watercraft, or any 
boat equipped with an inboard motor.
    In addition, with respect to motor vehicles, watercraft, 
aircraft, and trailers that are required to be registered with 
an agency of this State, every person who is engaged in the 
business of leasing or renting such items and who, in 
connection with such business, sells any such item to a 
retailer for the purpose of resale is, notwithstanding any 
other provision of this Section to the contrary, authorized to 
meet the return-filing requirement of this Act by reporting the 
transfer of all the aircraft, watercraft, motor vehicles, or 
trailers transferred for resale during a month to the 
Department on the same uniform invoice-transaction reporting 
return form on or before the 20th of the month following the 
month in which the transfer takes place. Notwithstanding any 
other provision of this Act to the contrary, all returns filed 
under this paragraph must be filed by electronic means in the 
manner and form as required by the Department. 
    Any retailer who sells only motor vehicles, watercraft,

aircraft, or trailers that are required to be registered with 
an agency of
this State, so that all
retailers' occupation tax 
liability is required to be reported, and is
reported, on such 
transaction reporting returns and who is not otherwise
required 
to file monthly or quarterly returns, need not file monthly or

quarterly returns.  However, those retailers shall be required 
to
file returns on an annual basis.
    The transaction reporting return, in the case of motor 
vehicles
or trailers that are required to be registered with an 
agency of this
State, shall
be the same document as the Uniform 
Invoice referred to in Section 5-402
of the Illinois Vehicle 
Code and must show the name and address of the
seller; the name 
and address of the purchaser; the amount of the selling
price 
including the amount allowed by the retailer for traded-in

property, if any; the amount allowed by the retailer for the 
traded-in
tangible personal property, if any, to the extent to 
which Section 1 of
this Act allows an exemption for the value 
of traded-in property; the
balance payable after deducting such 
trade-in allowance from the total
selling price; the amount of 
tax due from the retailer with respect to
such transaction; the 
amount of tax collected from the purchaser by the
retailer on 
such transaction (or satisfactory evidence that such tax is
not 
due in that particular instance, if that is claimed to be the 
fact);
the place and date of the sale; a sufficient 
identification of the
property sold; such other information as 
is required in Section 5-402 of
the Illinois Vehicle Code, and 
such other information as the Department
may reasonably 
require.
    The transaction reporting return in the case of watercraft

or aircraft must show
the name and address of the seller; the 
name and address of the
purchaser; the amount of the selling 
price including the amount allowed
by the retailer for 
traded-in property, if any; the amount allowed by
the retailer 
for the traded-in tangible personal property, if any, to
the 
extent to which Section 1 of this Act allows an exemption for 
the
value of traded-in property; the balance payable after 
deducting such
trade-in allowance from the total selling price; 
the amount of tax due
from the retailer with respect to such 
transaction; the amount of tax
collected from the purchaser by 
the retailer on such transaction (or
satisfactory evidence that 
such tax is not due in that particular
instance, if that is 
claimed to be the fact); the place and date of the
sale, a 
sufficient identification of the property sold, and such other

information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later 
than 20
days after the day of delivery of the item that is 
being sold, but may
be filed by the retailer at any time sooner 
than that if he chooses to
do so.  The transaction reporting 
return and tax remittance or proof of
exemption from the 
Illinois use tax may be transmitted to the Department
by way of 
the State agency with which, or State officer with whom the

tangible personal property must be titled or registered (if 
titling or
registration is required) if the Department and such 
agency or State
officer determine that this procedure will 
expedite the processing of
applications for title or 
registration.
    With each such transaction reporting return, the retailer 
shall remit
the proper amount of tax due (or shall submit 
satisfactory evidence that
the sale is not taxable if that is 
the case), to the Department or its
agents, whereupon the 
Department shall issue, in the purchaser's name, a
use tax 
receipt (or a certificate of exemption if the Department is

satisfied that the particular sale is tax exempt) which such 
purchaser
may submit to the agency with which, or State officer 
with whom, he must
title or register the tangible personal 
property that is involved (if
titling or registration is 
required) in support of such purchaser's
application for an 
Illinois certificate or other evidence of title or
registration 
to such tangible personal property.
    No retailer's failure or refusal to remit tax under this 
Act
precludes a user, who has paid the proper tax to the 
retailer, from
obtaining his certificate of title or other 
evidence of title or
registration (if titling or registration 
is required) upon satisfying
the Department that such user has 
paid the proper tax (if tax is due) to
the retailer.  The 
Department shall adopt appropriate rules to carry out
the 
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer 
wants the
transaction reporting return filed and the payment of 
the tax or proof
of exemption made to the Department before the 
retailer is willing to
take these actions and such user has not 
paid the tax to the retailer,
such user may certify to the fact 
of such delay by the retailer and may
(upon the Department 
being satisfied of the truth of such certification)
transmit 
the information required by the transaction reporting return

and the remittance for tax or proof of exemption directly to 
the
Department and obtain his tax receipt or exemption 
determination, in
which event the transaction reporting return 
and tax remittance (if a
tax payment was required) shall be 
credited by the Department to the
proper retailer's account 
with the Department, but without the 2.1% or 1.75%
discount 
provided for in this Section being allowed.  When the user pays

the tax directly to the Department, he shall pay the tax in the 
same
amount and in the same form in which it would be remitted 
if the tax had
been remitted to the Department by the retailer.
    Refunds made by the seller during the preceding return 
period to
purchasers, on account of tangible personal property 
returned to the
seller, shall be allowed as a deduction under 
subdivision 5 of his monthly
or quarterly return, as the case 
may be, in case the
seller had theretofore included the 
receipts from the sale of such
tangible personal property in a 
return filed by him and had paid the tax
imposed by this Act 
with respect to such receipts.
    Where the seller is a corporation, the return filed on 
behalf of such
corporation shall be signed by the president, 
vice-president, secretary
or treasurer or by the properly 
accredited agent of such corporation.
    Where the seller is a limited liability company, the return 
filed on behalf
of the limited liability company shall be 
signed by a manager, member, or
properly accredited agent of 
the limited liability company.
    Except as provided in this Section, the retailer filing the 
return
under this Section shall, at the time of filing such 
return, pay to the
Department the amount of tax imposed by this 
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% 
on and after January 1, 1990, or $5 per
calendar year, 
whichever is greater, which is allowed to
reimburse the 
retailer for the expenses incurred in keeping records,

preparing and filing returns, remitting the tax and supplying 
data to
the Department on request. The discount under this 
Section is not allowed for taxes paid on aviation fuel that are 
deposited into the State Aviation Program Fund under this Act.  
Any prepayment made pursuant to Section 2d
of this Act shall be 
included in the amount on which such
2.1% or 1.75% discount is 
computed.  In the case of retailers who report
and pay the tax 
on a transaction by transaction basis, as provided in this

Section, such discount shall be taken with each such tax 
remittance
instead of when such retailer files his periodic 
return. The discount allowed under this Section is allowed only 
for returns that are filed in the manner required by this Act. 
The Department may disallow the discount for retailers whose 
certificate of registration is revoked at the time the return 
is filed, but only if the Department's decision to revoke the 
certificate of registration has become final. 
    Before October 1, 2000, if the taxpayer's average monthly 
tax liability
to the Department
under this Act, the Use Tax 
Act, the Service Occupation Tax
Act, and the Service Use Tax 
Act, excluding any liability for prepaid sales
tax to be 
remitted in accordance with Section 2d of this Act, was
$10,000

or more during the preceding 4 complete calendar quarters, he 
shall file a
return with the Department each month by the 20th 
day of the month next
following the month during which such tax 
liability is incurred and shall
make payments to the Department 
on or before the 7th, 15th, 22nd and last
day of the month 
during which such liability is incurred.
On and after October 
1, 2000, if the taxpayer's average monthly tax liability
to the 
Department under this Act, the Use Tax Act, the Service 
Occupation Tax
Act, and the Service Use Tax Act, excluding any 
liability for prepaid sales tax
to be remitted in accordance 
with Section 2d of this Act, was $20,000 or more
during the 
preceding 4 complete calendar quarters, he shall file a return 
with
the Department each month by the 20th day of the month 
next following the month
during which such tax liability is 
incurred and shall make payment to the
Department on or before 
the 7th, 15th, 22nd and last day of the month during
which such 
liability is incurred.
 If the month
during which such tax 
liability is incurred began prior to January 1, 1985,
each 
payment shall be in an amount equal to 1/4 of the taxpayer's 
actual
liability for the month or an amount set by the 
Department not to exceed
1/4 of the average monthly liability 
of the taxpayer to the Department for
the preceding 4 complete 
calendar quarters (excluding the month of highest
liability and 
the month of lowest liability in such 4 quarter period).  If
the 
month during which such tax liability is incurred begins on or 
after
January 1, 1985 and prior to January 1, 1987, each 
payment shall be in an
amount equal to 22.5% of the taxpayer's 
actual liability for the month or
27.5% of the taxpayer's 
liability for the same calendar
month of the preceding year.  If 
the month during which such tax
liability is incurred begins on 
or after January 1, 1987 and prior to
January 1, 1988, each 
payment shall be in an amount equal to 22.5% of the
taxpayer's 
actual liability for the month or 26.25% of the taxpayer's

liability for the same calendar month of the preceding year.  If 
the month
during which such tax liability is incurred begins on 
or after January 1,
1988, and prior to January 1, 1989, or 
begins on or after January 1, 1996, each
payment shall be in an 
amount
equal to 22.5% of the taxpayer's actual liability for 
the month or 25% of
the taxpayer's liability for the same 
calendar month of the preceding year. If
the month during which 
such tax liability is incurred begins on or after
January 1, 
1989, and prior to January 1, 1996, each payment shall be in an

amount equal to 22.5% of the
taxpayer's actual liability for 
the month or 25% of the taxpayer's
liability for the same 
calendar month of the preceding year or 100% of the
taxpayer's 
actual liability for the quarter monthly reporting period.  The

amount of such quarter monthly payments shall be credited 
against
the final tax liability of the taxpayer's return for 
that month.  Before
October 1, 2000, once
applicable, the 
requirement of the making of quarter monthly payments to
the 
Department by taxpayers having an average monthly tax liability 
of
$10,000 or more as determined in the manner provided above

shall continue
until such taxpayer's average monthly liability 
to the Department during
the preceding 4 complete calendar 
quarters (excluding the month of highest
liability and the 
month of lowest liability) is less than
$9,000, or until
such 
taxpayer's average monthly liability to the Department as 
computed for
each calendar quarter of the 4 preceding complete 
calendar quarter period
is less than $10,000.  However, if a 
taxpayer can show the
Department that
a substantial change in 
the taxpayer's business has occurred which causes
the taxpayer 
to anticipate that his average monthly tax liability for the

reasonably foreseeable future will fall below the $10,000 
threshold
stated above, then
such taxpayer
may petition the 
Department for a change in such taxpayer's reporting
status.  On 
and after October 1, 2000, once applicable, the requirement of

the making of quarter monthly payments to the Department by 
taxpayers having an
average monthly tax liability of $20,000 or 
more as determined in the manner
provided above shall continue 
until such taxpayer's average monthly liability
to the 
Department during the preceding 4 complete calendar quarters 
(excluding
the month of highest liability and the month of 
lowest liability) is less than
$19,000 or until such taxpayer's 
average monthly liability to the Department as
computed for 
each calendar quarter of the 4 preceding complete calendar 
quarter
period is less than $20,000.  However, if a taxpayer can 
show the Department
that a substantial change in the taxpayer's 
business has occurred which causes
the taxpayer to anticipate 
that his average monthly tax liability for the
reasonably 
foreseeable future will fall below the $20,000 threshold stated

above, then such taxpayer may petition the Department for a 
change in such
taxpayer's reporting status. The Department 
shall change such taxpayer's
reporting status
unless it finds 
that such change is seasonal in nature and not likely to be

long term.  If any such quarter monthly payment is not paid at 
the time or
in the amount required by this Section, then the 
taxpayer shall be liable for
penalties and interest on the 
difference
between the minimum amount due as a payment and the 
amount of such quarter
monthly payment actually and timely 
paid, except insofar as the
taxpayer has previously made 
payments for that month to the Department in
excess of the 
minimum payments previously due as provided in this Section.

The Department shall make reasonable rules and regulations to 
govern the
quarter monthly payment amount and quarter monthly 
payment dates for
taxpayers who file on other than a calendar 
monthly basis.
    The provisions of this paragraph apply before October 1, 
2001.
Without regard to whether a taxpayer is required to make 
quarter monthly
payments as specified above, any taxpayer who 
is required by Section 2d
of this Act to collect and remit 
prepaid taxes and has collected prepaid
taxes which average in 
excess of $25,000 per month during the preceding
2 complete 
calendar quarters, shall file a return with the Department as

required by Section 2f and shall make payments to the 
Department on or before
the 7th, 15th, 22nd and last day of the 
month during which such liability
is incurred.  If the month 
during which such tax liability is incurred
began prior to 
September 1, 1985 (the effective date of Public Act 84-221), 
each
payment shall be in an amount not less than 22.5% of the 
taxpayer's actual
liability under Section 2d.  If the month 
during which such tax liability
is incurred begins on or after 
January 1, 1986, each payment shall be in an
amount equal to 
22.5% of the taxpayer's actual liability for the month or
27.5% 
of the taxpayer's liability for the same calendar month of the

preceding calendar year.  If the month during which such tax 
liability is
incurred begins on or after January 1, 1987, each 
payment shall be in an
amount equal to 22.5% of the taxpayer's 
actual liability for the month or
26.25% of the taxpayer's 
liability for the same calendar month of the
preceding year.  
The amount of such quarter monthly payments shall be
credited 
against the final tax liability of the taxpayer's return for 
that
month filed under this Section or Section 2f, as the case 
may be.  Once
applicable, the requirement of the making of 
quarter monthly payments to
the Department pursuant to this 
paragraph shall continue until such
taxpayer's average monthly 
prepaid tax collections during the preceding 2
complete 
calendar quarters is $25,000 or less.  If any such quarter 
monthly
payment is not paid at the time or in the amount 
required, the taxpayer
shall be liable for penalties and 
interest on such difference, except
insofar as the taxpayer has 
previously made payments for that month in
excess of the 
minimum payments previously due.
    The provisions of this paragraph apply on and after October 
1, 2001.
Without regard to whether a taxpayer is required to 
make quarter monthly
payments as specified above, any taxpayer 
who is required by Section 2d of this
Act to collect and remit 
prepaid taxes and has collected prepaid taxes that
average in 
excess of $20,000 per month during the preceding 4 complete 
calendar
quarters shall file a return with the Department as 
required by Section 2f
and shall make payments to the 
Department on or before the 7th, 15th, 22nd and
last day of the 
month during which the liability is incurred.  Each payment

shall be in an amount equal to 22.5% of the taxpayer's actual 
liability for the
month or 25% of the taxpayer's liability for 
the same calendar month of the
preceding year.  The amount of 
the quarter monthly payments shall be credited
against the 
final tax liability of the taxpayer's return for that month 
filed
under this Section or Section 2f, as the case may be.  
Once applicable, the
requirement of the making of quarter 
monthly payments to the Department
pursuant to this paragraph 
shall continue until the taxpayer's average monthly
prepaid tax 
collections during the preceding 4 complete calendar quarters

(excluding the month of highest liability and the month of 
lowest liability) is
less than $19,000 or until such taxpayer's 
average monthly liability to the
Department as computed for 
each calendar quarter of the 4 preceding complete
calendar 
quarters is less than $20,000.  If any such quarter monthly 
payment is
not paid at the time or in the amount required, the 
taxpayer shall be liable
for penalties and interest on such 
difference, except insofar as the taxpayer
has previously made 
payments for that month in excess of the minimum payments

previously due.
    If any payment provided for in this Section exceeds
the 
taxpayer's liabilities under this Act, the Use Tax Act, the 
Service
Occupation Tax Act and the Service Use Tax Act, as 
shown on an original
monthly return, the Department shall, if 
requested by the taxpayer, issue to
the taxpayer a credit 
memorandum no later than 30 days after the date of
payment.  The 
credit evidenced by such credit memorandum may
be assigned by 
the taxpayer to a similar taxpayer under this Act, the
Use Tax 
Act, the Service Occupation Tax Act or the Service Use Tax Act, 
in
accordance with reasonable rules and regulations to be 
prescribed by the
Department.  If no such request is made, the 
taxpayer may credit such excess
payment against tax liability 
subsequently to be remitted to the Department
under this Act, 
the Use Tax Act, the Service Occupation Tax Act or the
Service 
Use Tax Act, in accordance with reasonable rules and 
regulations
prescribed by the Department.  If the Department 
subsequently determined
that all or any part of the credit 
taken was not actually due to the
taxpayer, the taxpayer's 2.1% 
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% 
of the difference between the credit taken and that
actually 
due, and that taxpayer shall be liable for penalties and 
interest
on such difference.
    If a retailer of motor fuel is entitled to a credit under 
Section 2d of
this Act which exceeds the taxpayer's liability 
to the Department under
this Act for the month which the 
taxpayer is filing a return, the
Department shall issue the 
taxpayer a credit memorandum for the excess.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund, a special fund in the 
State treasury which
is hereby created, the net revenue 
realized for the preceding month from
the 1% tax imposed under 
this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund, a special 
fund in the State
treasury which is hereby created, 4% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate other than aviation fuel sold on or after December 
1, 2019.  This exception for aviation fuel only applies for so 
long as the revenue use requirements of 49 U.S.C. 47107(b) and 
49 U.S.C. 47133 are binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 4% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 4% portion of the tax on aviation fuel under 
this Act, which amount shall be deposited into the Aviation 
Fuel Sales Tax Refund Fund.  The Department shall only pay 
moneys into the State Aviation Program Fund and the Aviation 
Fuel Sales Tax Refund Fund under this Act for so long as the 
revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 
47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
County and Mass Transit District Fund 20% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol. Beginning 
September 1, 2010, each month the Department shall pay into the 
County and Mass Transit District Fund 20% of the net revenue 
realized for the preceding month from the 1.25% rate on the 
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of
tangible personal property other than 
aviation fuel sold on or after December 1, 2019.  This exception 
for aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the State.
    For aviation fuel sold on or after December 1, 2019, each 
month the Department shall pay into the State Aviation Program 
Fund 16% of the net revenue realized for the preceding month 
from the 6.25% general rate on the selling price of aviation 
fuel, less an amount estimated by the Department to be required 
for refunds of the 16% portion of the tax on aviation fuel 
under this Act, which amount shall be deposited into the 
Aviation Fuel Sales Tax Refund Fund.  The Department shall only 
pay moneys into the State Aviation Program Fund and the 
Aviation Fuel Sales Tax Refund Fund under this Act for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the State. 
    Beginning August 1, 2000, each
month the Department shall 
pay into the
Local Government Tax Fund 80% of the net revenue 
realized for the preceding
month from the 1.25% rate on the 
selling price of motor fuel and gasohol. Beginning September 1, 
2010, each month the Department shall pay into the Local 
Government Tax Fund 80% of the net revenue realized for the 
preceding month from the 1.25% rate on the selling price of 
sales tax holiday items.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2011, each
month the Department shall pay 
into the Clean Air Act Permit Fund 80% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of sorbents used in Illinois in the process 
of sorbent injection as used to comply with the Environmental 
Protection Act or the federal Clean Air Act, but the total 
payment into the Clean Air Act Permit Fund under this Act and 
the Use Tax Act shall not exceed $2,000,000 in any fiscal year. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service Use Tax 
Act, and the Service Occupation Tax Act an amount equal to the 
average monthly deficit in the Underground Storage Tank Fund 
during the prior year, as certified annually by the Illinois 
Environmental Protection Agency, but the total payment into the 
Underground Storage Tank Fund under this Act, the Use Tax Act, 
the Service Use Tax Act, and the Service Occupation Tax Act 
shall not exceed $18,000,000 in any State fiscal year. As used 
in this paragraph, the "average monthly deficit" shall be equal 
to the difference between the average monthly claims for 
payment by the fund and the average monthly revenues deposited 
into the fund, excluding payments made pursuant to this 
paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, the Service 
Use Tax Act, the Service Occupation Tax Act, and this Act, each 
month the Department shall deposit $500,000 into the State 
Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, (a) 1.75% thereof shall be paid into the 
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on 
and after July 1, 1989,
3.8% thereof shall be paid into the 
Build Illinois Fund; provided, however,
that if in any fiscal 
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case 
may be, of the moneys received by the Department and required 
to
be paid into the Build Illinois Fund pursuant to this Act, 
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax 
Act, and Section 9 of the
Service Occupation Tax Act, such Acts 
being hereinafter called the "Tax
Acts" and such aggregate of 
2.2% or 3.8%, as the case may be, of moneys
being hereinafter 
called the "Tax Act Amount", and (2) the amount
transferred to 
the Build Illinois Fund from the State and Local Sales Tax

Reform Fund shall be less than the Annual Specified Amount (as 
hereinafter
defined), an amount equal to the difference shall 
be immediately paid into
the Build Illinois Fund from other 
moneys received by the Department
pursuant to the Tax Acts; the 
"Annual Specified Amount" means the amounts
specified below for 
fiscal years 1986 through 1993:
Fiscal YearAnnual Specified Amount
1986$54,800,000
1987$76,650,000
1988$80,480,000
1989$88,510,000
1990$115,330,000
1991$145,470,000
1992$182,730,000
1993$206,520,000;
and means the Certified Annual Debt Service Requirement (as 
defined in
Section 13 of the Build Illinois Bond Act) or the 
Tax Act Amount, whichever
is greater, for fiscal year 1994 and 
each fiscal year thereafter; and
further provided, that if on 
the last business day of any month the sum of
(1) the Tax Act 
Amount required to be deposited into the Build Illinois
Bond 
Account in the Build Illinois Fund during such month and (2) 
the
amount transferred to the Build Illinois Fund from the 
State and Local
Sales Tax Reform Fund shall have been less than 
1/12 of the Annual
Specified Amount, an amount equal to the 
difference shall be immediately
paid into the Build Illinois 
Fund from other moneys received by the
Department pursuant to 
the Tax Acts; and, further provided, that in no
event shall the 
payments required under the preceding proviso result in

aggregate payments into the Build Illinois Fund pursuant to 
this clause (b)
for any fiscal year in excess of the greater of 
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for 
such fiscal year.  The amounts payable
into the Build Illinois 
Fund under clause (b) of the first sentence in this
paragraph 
shall be payable only until such time as the aggregate amount 
on
deposit under each trust indenture securing Bonds issued and 
outstanding
pursuant to the Build Illinois Bond Act is 
sufficient, taking into account
any future investment income, 
to fully provide, in accordance with such
indenture, for the 
defeasance of or the payment of the principal of,
premium, if 
any, and interest on the Bonds secured by such indenture and on

any Bonds expected to be issued thereafter and all fees and 
costs payable
with respect thereto, all as certified by the 
Director of the Bureau of the
Budget (now Governor's Office of 
Management and Budget).  If on the last
business day of any 
month in which Bonds are
outstanding pursuant to the Build 
Illinois Bond Act, the aggregate of
moneys deposited in the 
Build Illinois Bond Account in the Build Illinois
Fund in such 
month shall be less than the amount required to be transferred

in such month from the Build Illinois Bond Account to the Build 
Illinois
Bond Retirement and Interest Fund pursuant to Section 
13 of the Build
Illinois Bond Act, an amount equal to such 
deficiency shall be immediately
paid from other moneys received 
by the Department pursuant to the Tax Acts
to the Build 
Illinois Fund; provided, however, that any amounts paid to the

Build Illinois Fund in any fiscal year pursuant to this 
sentence shall be
deemed to constitute payments pursuant to 
clause (b) of the first sentence
of this paragraph and shall 
reduce the amount otherwise payable for such
fiscal year 
pursuant to that clause (b).  The moneys received by the

Department pursuant to this Act and required to be deposited 
into the Build
Illinois Fund are subject to the pledge, claim 
and charge set forth in
Section 12 of the Build Illinois Bond 
Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000




2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds





are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Capital Projects 
Fund, the Clean Air Act Permit Fund, the Build Illinois Fund, 
and the McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any amendments thereto hereafter 
enacted, the Department shall each month deposit into the 
Aviation Fuel Sales Tax Refund Fund an amount estimated by the 
Department to be required for refunds of the 80% portion of the 
tax on aviation fuel under this Act. 
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs
or in any amendments
thereto hereafter 
enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each
month pay into the Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue
realized for the 
preceding month from the 6.25% general rate on the selling

price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and Economic Opportunity

Law of the 
Civil Administrative Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department (except the amount 
collected on aviation fuel sold on or after December 1, 2019). 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, 75% thereof shall be paid into the State 
Treasury and 25% shall
be reserved in a special account and 
used only for the transfer to the
Common School Fund as part of 
the monthly transfer from the General Revenue
Fund in 
accordance with Section 8a of the State Finance Act.
    The Department may, upon separate written notice to a 
taxpayer,
require the taxpayer to prepare and file with the 
Department on a form
prescribed by the Department within not 
less than 60 days after receipt
of the notice an annual 
information return for the tax year specified in
the notice.  
Such annual return to the Department shall include a
statement 
of gross receipts as shown by the retailer's last Federal 
income
tax return.  If the total receipts of the business as 
reported in the
Federal income tax return do not agree with the 
gross receipts reported to
the Department of Revenue for the 
same period, the retailer shall attach
to his annual return a 
schedule showing a reconciliation of the 2
amounts and the 
reasons for the difference.  The retailer's annual
return to the 
Department shall also disclose the cost of goods sold by
the 
retailer during the year covered by such return, opening and 
closing
inventories of such goods for such year, costs of goods 
used from stock
or taken from stock and given away by the 
retailer during such year,
payroll information of the 
retailer's business during such year and any
additional 
reasonable information which the Department deems would be

helpful in determining the accuracy of the monthly, quarterly 
or annual
returns filed by such retailer as provided for in 
this Section.
    If the annual information return required by this Section 
is not
filed when and as required, the taxpayer shall be liable 
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable

    for a penalty equal to 1/6 of 1% of the tax due from such 
    taxpayer under
this Act during the period to be covered by 
    the annual return for each
month or fraction of a month 
    until such return is filed as required, the
penalty to be 
    assessed and collected in the same manner as any other

    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall 
    be
liable for a penalty as described in Section 3-4 of the 
    Uniform Penalty and
Interest Act.
    The chief executive officer, proprietor, owner or highest 
ranking
manager shall sign the annual return to certify the 
accuracy of the
information contained therein.   Any person who 
willfully signs the
annual return containing false or 
inaccurate information shall be guilty
of perjury and punished 
accordingly.  The annual return form prescribed
by the 
Department shall include a warning that the person signing the

return may be liable for perjury.
    The provisions of this Section concerning the filing of an 
annual
information return do not apply to a retailer who is not 
required to
file an income tax return with the United States 
Government.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding
month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the
State pursuant to this Act, less the amount 
paid out during that month as
refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, manufacturers, 
importers
and wholesalers whose products are sold at retail in 
Illinois by
numerous retailers, and who wish to do so, may 
assume the responsibility
for accounting and paying to the 
Department all tax accruing under this
Act with respect to such 
sales, if the retailers who are affected do not
make written 
objection to the Department to this arrangement.
    Any person who promotes, organizes, provides retail 
selling space for
concessionaires or other types of sellers at 
the Illinois State Fair, DuQuoin
State Fair, county fairs, 
local fairs, art shows, flea markets and similar
exhibitions or 
events, including any transient merchant as defined by Section 
2
of the Transient Merchant Act of 1987, is required to file a 
report with the
Department providing the name of the merchant's 
business, the name of the
person or persons engaged in 
merchant's business, the permanent address and
Illinois 
Retailers Occupation Tax Registration Number of the merchant, 
the
dates and location of the event and other reasonable 
information that the
Department may require.  The report must be 
filed not later than the 20th day
of the month next following 
the month during which the event with retail sales
was held.  
Any person who fails to file a report required by this Section

commits a business offense and is subject to a fine not to 
exceed $250.
    Any person engaged in the business of selling tangible 
personal
property at retail as a concessionaire or other type 
of seller at the
Illinois State Fair, county fairs, art shows, 
flea markets and similar
exhibitions or events, or any 
transient merchants, as defined by Section 2
of the Transient 
Merchant Act of 1987, may be required to make a daily report
of 
the amount of such sales to the Department and to make a daily 
payment of
the full amount of tax due.  The Department shall 
impose this
requirement when it finds that there is a 
significant risk of loss of
revenue to the State at such an 
exhibition or event.  Such a finding
shall be based on evidence 
that a substantial number of concessionaires
or other sellers 
who are not residents of Illinois will be engaging in
the 
business of selling tangible personal property at retail at the

exhibition or event, or other evidence of a significant risk of 
loss of revenue
to the State.  The Department shall notify 
concessionaires and other sellers
affected by the imposition of 
this requirement.  In the absence of
notification by the 
Department, the concessionaires and other sellers
shall file 
their returns as otherwise required in this Section.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. 
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 



    (35 ILCS 120/6)  (from Ch. 120, par. 445)



    Sec. 6. Credit memorandum or refund. If it appears, after 
claim therefor
filed with the Department, that
an amount of tax 
or penalty or interest has been paid which was not due under

this Act, whether as the result of a mistake of fact or an 
error of law,
except as hereinafter provided, then the 
Department shall issue a credit
memorandum or refund to the 
person who made the erroneous payment or, if
that person died 
or became a person under legal disability, to his or her
legal 
representative, as such.
For purposes of this Section, the tax 
is deemed to be erroneously paid by
a retailer when the 
manufacturer of a motor vehicle sold by the retailer
accepts

the return of that automobile and refunds to the purchaser the 
selling price of
that vehicle as provided in the New Vehicle 
Buyer Protection Act. When a
motor vehicle is returned for a 
refund of the purchase price under the New
Vehicle Buyer 
Protection Act, the Department shall issue a credit memorandum

or a refund for the amount of tax paid by the retailer under 
this Act
attributable to the initial sale of that vehicle. 
Claims submitted by the
retailer are subject to the same 
restrictions and procedures provided for in
this Act.
If it is 
determined that the Department
should issue a credit memorandum 
or refund, the Department may first apply
the amount thereof 
against any tax or penalty or interest due or to become
due 
under this Act or under the Use Tax Act, the Service Occupation 
Tax
Act, the Service Use Tax Act,
any local occupation or use 
tax administered by the Department,
Section 4 of the Water 
Commission Act of
1985, subsections (b), (c) and (d) of Section 
5.01 of the Local Mass
Transit District Act, or subsections 
(e), (f) and (g) of Section 4.03 of
the Regional Transportation 
Authority Act, from the person who made the
erroneous payment. 
If no tax or penalty or interest is due and no
proceeding is 
pending to determine whether such person is indebted to the

Department for tax or penalty or interest, the credit 
memorandum or refund
shall be issued to the claimant; or (in 
the case of a credit memorandum)
the credit memorandum may be 
assigned and set over by the lawful holder
thereof, subject to 
reasonable rules of the Department, to any other person
who is 
subject to this Act, the Use Tax Act, the Service Occupation 
Tax Act,
the Service Use Tax Act,
any local occupation or use 
tax administered by the Department,
Section 4 of the Water 
Commission Act of
1985, subsections (b), (c) and (d) of Section 
5.01 of the Local Mass
Transit District Act, or subsections 
(e), (f) and (g) of Section 4.03 of
the Regional Transportation 
Authority Act,
and the amount thereof applied by the Department 
against any tax or
penalty or interest due or to become due 
under this Act or under the Use
Tax Act, the Service Occupation 
Tax Act, the Service
Use Tax Act,
any local occupation or use 
tax administered by the Department,
Section 4 of the Water 
Commission Act of
1985, subsections (b), (c) and (d) of Section 
5.01 of the Local Mass
Transit District Act, or subsections 
(e), (f) and (g) of Section 4.03 of
the Regional Transportation 
Authority Act, from such assignee.  However, as
to any claim for 
credit or refund filed with the Department on and after
each 
January 1 and July 1 no amount of tax or penalty or interest

erroneously paid (either in total or partial liquidation of a 
tax or
penalty or amount of interest under this Act) more than 
3 years prior to
such January 1 and July 1, respectively, shall 
be credited or refunded,
except that if both the Department and 
the taxpayer have agreed to an
extension of time to issue a 
notice of tax liability as
provided in Section 4 of this Act, 
such claim may be filed at any time
prior to the expiration of 
the period agreed upon.

    No claim may be allowed for any amount paid to the 
Department, whether
paid voluntarily or involuntarily, if paid 
in total or partial liquidation
of an assessment which had 
become final before the claim for credit or
refund to recover 
the amount so paid is filed with the Department, or if
paid in 
total or partial liquidation of a judgment or order of
court. 
No credit may be allowed or refund made for any amount paid by 
or
collected from any claimant unless it appears (a) that the 
claimant bore
the burden of such amount and has not been 
relieved thereof nor reimbursed
therefor and has not shifted 
such burden directly or indirectly through
inclusion of such 
amount in the price of the tangible personal property
sold by 
him or her or in any manner whatsoever; and that no 
understanding or
agreement, written or oral, exists whereby he 
or she or his or her
legal representative may be relieved of 
the burden of such amount, be
reimbursed therefor or may shift 
the burden thereof; or (b) that he or she
or his or her legal 
representative has repaid unconditionally such amount
to his or 
her vendee (1) who bore the burden thereof and has not shifted

such burden directly or indirectly, in any manner whatsoever; 
(2) who, if
he or she has shifted such burden, has repaid 
unconditionally such amount
to his own vendee; and (3) who is 
not entitled to receive any reimbursement
therefor from any 
other source than from his or her vendor, nor to be
relieved of 
such burden in any manner whatsoever. No credit may be allowed

or refund made for any amount paid by or collected from any 
claimant unless
it appears that the claimant has 
unconditionally repaid, to the purchaser,
any amount collected 
from the purchaser and retained by the claimant with
respect to 
the same transaction under the Use Tax Act.

    Any credit or refund that is allowed under this Section 
shall bear interest
at the rate and in the manner specified in 
the Uniform Penalty and Interest
Act.

    In case the Department determines that the claimant is 
entitled to a
refund, such refund shall be made only from the 
Aviation Fuel Sales Tax Refund Fund or from such appropriation 
as may be
available for that purpose, as appropriate. If it 
appears unlikely that the amount available
appropriated would 
permit everyone having a claim allowed during the period

covered by such appropriation or from the Aviation Fuel Sales 
Tax Refund Fund, as appropriate, to elect to receive a cash 
refund, the
Department, by rule or regulation, shall provide 
for the payment of refunds in
hardship cases and shall define 
what types of cases qualify as hardship cases.

    If a retailer who has failed to pay retailers' occupation 
tax on gross
receipts from retail sales is required by the 
Department to pay such tax,
such retailer, without filing any 
formal claim with the Department, shall
be allowed to take 
credit against such retailers' occupation tax liability
to the 
extent, if any, to which such retailer has paid an amount 
equivalent
to retailers' occupation tax or has paid use tax in 
error to his or her vendor
or vendors of the same tangible 
personal property which such retailer bought
for resale and did 
not first use before selling it, and no penalty or
interest 
shall be charged to such retailer on the amount of such credit.

However, when such credit is allowed to the retailer by the 
Department, the
vendor is precluded from refunding any of that 
tax to the retailer and
filing a claim for credit or refund 
with respect thereto with the
Department. The provisions of 
this amendatory Act shall be applied
retroactively, regardless 
of the date of the transaction.

(Source: P.A. 91-901, eff. 1-1-01.)

 


    (35 ILCS 120/11)  (from Ch. 120, par. 450)




    Sec. 11. All information received by the Department from 
returns filed
under this Act, or from any investigation 
conducted under this Act, shall
be confidential, except for 
official purposes, and any person who divulges
any such 
information in any manner, except in accordance with a proper

judicial order or as otherwise provided by law, shall be guilty 
of a Class
B misdemeanor with a fine not to exceed $7,500.

    Nothing in this Act prevents the Director of Revenue from 
publishing or
making available to the public the names and 
addresses of persons filing
returns under this Act, or 
reasonable statistics concerning the operation
of the tax by 
grouping the contents of returns so the information in any

individual return is not disclosed.

    Nothing in this Act prevents the Director of Revenue from 
divulging to
the United States Government or the government of 
any other state, or any
officer or agency thereof, for 
exclusively official purposes, information
received by the 
Department in administering this Act, provided that such
other 
governmental agency agrees to divulge requested tax 
information to
the Department.

    The Department's furnishing of information derived from a 
taxpayer's
return or from an investigation conducted under this 
Act to the surety on a
taxpayer's bond that has been furnished 
to the Department under this Act,
either to provide notice to 
such surety of its potential liability under
the bond or, in 
order to support the Department's demand for payment from
such 
surety under the bond, is an official purpose within the 
meaning of
this Section.

    The furnishing upon request of information obtained by the 
Department
from returns filed under this Act or investigations 
conducted under this
Act to the Illinois Liquor Control 
Commission for official use is deemed to
be an official purpose 
within the meaning of this Section.

    Notice to a surety of potential liability shall not be 
given unless the
taxpayer has first been notified, not less 
than 10 days prior thereto, of
the Department's intent to so 
notify the surety.

    The furnishing upon request of the Auditor General, or his 
authorized agents,
for official use, of returns filed and 
information related thereto under
this Act is deemed to be an 
official purpose within the meaning of this
Section.

    Where an appeal or a protest has been filed on behalf of a 
taxpayer, the
furnishing upon request of the attorney for the 
taxpayer of returns filed
by the taxpayer and information 
related thereto under this Act is deemed
to be an official 
purpose within the meaning of this Section.

    The furnishing of financial information to a municipality 
or county, upon request of the chief executive officer thereof, 
is an official purpose within the meaning of this Section,

provided the municipality or county agrees in
writing to the 
requirements of this Section. Information provided to 
municipalities and counties under this paragraph shall be 
limited to: (1)  the business name; (2) the business address; 
(3) the standard classification number assigned to the 
business; (4) net revenue distributed to the requesting 
municipality or county that is directly related to the  
requesting municipality's or county's local share of the 
proceeds under the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act distributed from the Local Government Tax Fund, and, if 
applicable, any locally imposed retailers' occupation tax or 
service occupation tax; and (5) a listing of all businesses 
within the requesting municipality or county by account 
identification number and address.  On and after July 1, 2015, 
the furnishing of financial information to municipalities and 
counties under this paragraph may be by electronic means. 


    Information so provided shall be subject to all 
confidentiality provisions
of this Section.  The written 
agreement shall provide for reciprocity,
limitations on 
access, disclosure, and procedures for requesting information. 

    The Department may make available to the Board of Trustees 
of any Metro
East Mass Transit District information contained 
on transaction reporting
returns required to be filed under 
Section 3 of this Act that report sales made
within the 
boundary of the taxing authority of that Metro East Mass 
Transit
District, as provided in Section 5.01 of the Local Mass 
Transit District Act.
The disclosure shall be made pursuant to 
a written agreement between the
Department and the Board of 
Trustees of a Metro East Mass Transit District,
which is an 
official purpose within the meaning of this Section.  The 
written
agreement between the Department and the Board of 
Trustees of a Metro East
Mass Transit District shall provide 
for reciprocity, limitations on access,
disclosure, and 
procedures for requesting information.  Information so provided

shall be subject to all confidentiality provisions of this 
Section.

    The Director may make available to any State agency, 
including the
Illinois Supreme Court, which licenses persons to 
engage in any occupation,
information that a person licensed by 
such agency has failed to file
returns under this Act or pay 
the tax, penalty and interest shown therein,
or has failed to 
pay any final assessment of tax, penalty or interest due
under 
this Act.
The Director may make available to any State agency, 
including the Illinois
Supreme
Court, information regarding 
whether a bidder, contractor, or an affiliate of a
bidder or

contractor has failed to collect and remit Illinois Use tax on 
sales into
Illinois, or any tax
under this Act or pay the tax, 
penalty, and interest shown therein, or has
failed to pay any

final assessment of tax, penalty, or interest due under this 
Act, for the
limited purpose of
enforcing bidder and contractor 
certifications. The Director may make available
to units
of 
local government and school districts that require bidder and 
contractor
certifications,
as set forth in Sections 50-11 and 
50-12 of the Illinois Procurement Code,
information
regarding 
whether a bidder, contractor, or an affiliate of a bidder or

contractor has failed
to collect and remit Illinois Use tax on 
sales into Illinois, file returns under
this Act, or
pay the 
tax, penalty, and interest shown therein, or has failed to pay 
any final
assessment
of tax, penalty, or interest due under 
this Act, for the limited purpose of
enforcing bidder
and 
contractor certifications. For purposes of this Section, the 
term
"affiliate" means any
entity that (1) directly, 
indirectly, or constructively controls another
entity,
(2) is 
directly,
indirectly, or constructively controlled by another 
entity, or (3) is subject
to
the control of
a common entity. 
For purposes of this Section, an entity controls another
entity

if it owns,
directly or individually, more than 10% of the 
voting securities of that
entity.
As used in
this Section, the 
term "voting security" means a security that (1) confers upon

the holder
the right to vote for the election of members of the 
board of directors or
similar governing
body of the business or 
(2) is convertible into, or entitles the holder to
receive upon 
its
exercise, a security that confers such a right to vote. A 
general partnership
interest is a
voting security.

    The Director may make available to any State agency, 
including the
Illinois
Supreme Court, units of local 
government, and school districts, information
regarding

whether a bidder or contractor is an affiliate of a person who 
is not
collecting
and
remitting Illinois Use taxes for the 
limited purpose of enforcing bidder and
contractor

certifications.

    The Director may also make available to the Secretary of 
State
information that a limited liability company, which has 
filed articles of
organization with the Secretary of State, or 
corporation which has been
issued a certificate of 
incorporation by the Secretary of State has failed to
file 
returns under this Act or pay the tax, penalty and interest 
shown therein,
or has failed to pay any final assessment of 
tax, penalty or interest due under
this Act.  An assessment is 
final when all proceedings in court for review of
such 
assessment have terminated or the time for the taking thereof 
has expired
without such proceedings being instituted.

    The Director shall make available for public inspection in 
the Department's
principal office and for publication, at cost, 
administrative decisions issued
on or after January 1, 1995.  
These decisions are to be made available in a
manner so that 
the following taxpayer information is not disclosed:

        (1) The names, addresses, and identification numbers 
    of the taxpayer,
related entities, and employees.

        (2) At the sole discretion of the Director, trade 
    secrets
or other confidential information identified as 
    such by the taxpayer, no later
than 30 days after receipt 
    of an administrative decision, by such means as the

    Department shall provide by rule.

    The Director shall determine the appropriate extent of the 
deletions allowed
in paragraph (2). In the event the taxpayer 
does not submit deletions, the
Director shall make only the 
deletions specified in paragraph (1).

    The Director shall make available for public inspection and 
publication an
administrative decision within 180 days after 
the issuance of the
administrative decision. The term 
"administrative decision" has the same
meaning as defined in 
Section 3-101 of Article III of the Code of Civil
Procedure. 
Costs collected under this Section shall be paid into the Tax

Compliance and Administration Fund.

    Nothing contained in this Act shall prevent the Director 
from divulging
information to any person pursuant to a request 
or authorization made by the
taxpayer or by an authorized 
representative of the taxpayer.

    The furnishing of information obtained by the Department 
from returns filed under this amendatory Act of the 101st 
General Assembly to the Department of Transportation for 
purposes of compliance with this amendatory Act of the 101st 
General Assembly regarding aviation fuel is deemed to be an 
official purpose within the meaning of this Section. 
(Source: P.A. 98-1058, eff. 1-1-15; 99-517, eff. 6-30-16.)

 
    Section 15-30. The Motor Fuel Tax Law is amended  by 
changing Sections 2, 2b, and 8a as follows:
 



    (35 ILCS 505/2)  (from Ch. 120, par. 418)



    Sec. 2. 
A tax is imposed on the privilege of operating 
motor vehicles
upon the public highways and recreational-type 
watercraft upon the waters
of this State.

    (a) Prior to August 1, 1989, the tax is imposed at the rate 
of 13 cents
per gallon on all motor fuel used in motor vehicles 
operating on the public
highways and recreational type 
watercraft operating upon the waters of this
State. Beginning 
on August 1, 1989 and until January 1, 1990, the rate of the

tax imposed in this paragraph shall be 16 cents per gallon.  
Beginning January
1, 1990, the rate of tax imposed in this 
paragraph, including the tax on compressed natural gas, shall 
be 19 cents per
gallon. 

    (b) The tax on the privilege of operating motor vehicles 
which use diesel
fuel, liquefied natural gas, or propane shall 
be the rate according to paragraph (a) plus an additional 2 1/2

cents per gallon.  "Diesel fuel" is defined as any product

intended
for use or offered for sale as a fuel for engines in 
which the fuel is injected
into the combustion chamber and 
ignited by pressure without electric spark.

    (c) A tax is imposed upon the privilege of engaging in the 
business of
selling motor fuel as a retailer or reseller on all 
motor fuel used in motor
vehicles operating on the public 
highways and recreational type watercraft
operating upon the 
waters of this State: (1) at the rate of 3 cents per gallon
on 
motor fuel owned or possessed by such retailer or reseller at 
12:01 a.m. on
August 1, 1989; and (2) at the rate of 3 cents per 
gallon on motor fuel owned
or possessed by such retailer or 
reseller at 12:01 A.M. on January 1, 1990.

    Retailers and resellers who are subject to this additional 
tax shall be
required to inventory such motor fuel and pay this 
additional tax in a
manner prescribed by the Department of 
Revenue.

    The tax imposed in this paragraph (c) shall be in addition 
to all other
taxes imposed by the State of Illinois or any unit 
of local government in this
State.

    (d) Except as provided in Section 2a, the collection of a 
tax based on
gallonage of gasoline used for the propulsion of 
any aircraft is prohibited
on and after October 1, 1979, and 
the collection of a tax based on gallonage of special fuel used 
for the propulsion of any aircraft is prohibited on and after 
December 1, 2019.

    (e) The collection of a tax, based on gallonage of all 
products commonly or
commercially known or sold as 1-K 
kerosene, regardless of its classification
or uses, is 
prohibited (i) on and after July 1, 1992 until December 31, 
1999,
except when the 1-K kerosene is either: (1) delivered 
into bulk storage
facilities of a bulk user, or (2) delivered 
directly into the fuel supply tanks
of motor vehicles and (ii) 
on and after January 1, 2000.  Beginning on January
1, 2000, the 
collection of a tax, based on gallonage of all products 
commonly
or commercially known or sold as 1-K kerosene, 
regardless of its classification
or uses, is prohibited except 
when the 1-K kerosene is delivered directly into
a storage tank 
that is located at a facility that has withdrawal facilities

that are readily accessible to and are capable of dispensing 
1-K kerosene into
the fuel supply tanks of motor vehicles. For 
purposes of this subsection (e), a facility is considered to 
have withdrawal facilities that are not "readily accessible to 
and capable of dispensing 1-K kerosene into the fuel supply 
tanks of motor vehicles" only if the 1-K kerosene is delivered 
from: (i) a dispenser hose that is short enough so that it will 
not reach the fuel supply tank of a motor vehicle or (ii) a 
dispenser that is enclosed by a fence or other physical barrier 
so that a vehicle cannot pull alongside the dispenser to permit 
fueling. 

    Any person who sells or uses 1-K kerosene for use in motor 
vehicles upon
which the tax imposed by this Law has not been 
paid shall be liable for any
tax due on the sales or use of 1-K 
kerosene.

(Source: P.A. 100-9, eff. 7-1-17.)

 



    (35 ILCS 505/2b)  (from Ch. 120, par. 418b)



    Sec. 2b. Receiver's monthly return. In addition to the tax 
collection and reporting responsibilities
imposed elsewhere in 
this Act, a person who is required to pay the tax imposed
by 
Section 2a of this Act shall pay the tax to the Department by 
return showing
all fuel purchased, acquired or received and 
sold, distributed or used during
the preceding calendar month

including losses of fuel as the result of evaporation or 
shrinkage due to
temperature variations, and such other 
reasonable information as the
Department may require.
Losses of 
fuel as the result of evaporation or shrinkage due to 
temperature
variations may not exceed 1% of the total gallons 
in
storage at the
beginning of the month, plus the receipts of 
gallonage during the month, minus
the gallonage remaining in 
storage at the end of the month.  Any loss reported
that is in 
excess of this amount shall be subject to the tax imposed by

Section
2a of this Law.
On and after July 1, 2001, for each 
6-month period January through June, net
losses of fuel (for 
each category of fuel that is required to be reported on a

return) as the result of evaporation or shrinkage due to 
temperature variations
may not exceed 1% of the total gallons 
in storage at the beginning of each
January, plus the receipts 
of gallonage each January through June, minus the
gallonage 
remaining in storage at the end of each June.  On and after July 
1,
2001, for each 6-month period July through December, net 
losses of fuel (for
each category of fuel that is required to 
be reported on a return) as the
result of evaporation or 
shrinkage due to temperature variations may not exceed
1% of 
the total gallons in storage at the beginning of each July, 
plus the
receipts of gallonage each July through December, 
minus the gallonage remaining
in storage at the end of each 
December.  Any net loss reported that is in
excess of this 
amount shall be subject to the tax imposed by Section 2a of 
this
Law.  For purposes of this Section, "net loss" means the 
number of gallons
gained through temperature variations minus 
the number of gallons lost through
temperature variations or 
evaporation for each of the respective 6-month
periods.

    The return shall be prescribed by the Department and shall 
be filed
between the 1st and 20th days of each calendar month.  
The Department may, in
its discretion, combine the returns 
filed under this Section, Section 5, and
Section 5a of this 
Act.  The return must be accompanied by appropriate

computer-generated magnetic media supporting schedule data in 
the format
required by the Department, unless, as provided by 
rule, the Department grants
an exception upon petition of a 
taxpayer.  If the return is filed timely, the
seller shall take 
a discount of 2% through June 30, 2003 and 1.75%
thereafter 
which is allowed to reimburse
the seller for
the expenses 
incurred in keeping records, preparing and filing returns,

collecting and remitting the tax and supplying data to the 
Department on
request.
The discount, however, shall be 
applicable only to the amount
of payment
which accompanies a 
return that is filed timely in accordance with this
Section. 
The discount under this Section is not allowed for taxes paid 
on aviation fuel that are deposited into the State Aviation 
Program Fund under this Act.

    Beginning on January 1, 2020, each person who is required 
to pay the tax imposed under Section 2a of this Act on aviation 
fuel sold or used in this State during the preceding calendar 
month shall, instead of reporting and paying tax on aviation 
fuel as otherwise required by this Section, report and pay such 
tax on a separate aviation fuel tax return, on or before the 
twentieth day of each calendar month.  The requirements related 
to the return shall be as otherwise provided in this Section.  
Notwithstanding any other provisions of this Act to the 
contrary, a person required to pay the tax imposed by Section 
2a of this Act on aviation fuel shall file all aviation fuel 
tax returns and shall make all aviation fuel tax payments by 
electronic means in the manner and form required by the 
Department.  For purposes of this paragraph, "aviation fuel" 
means a product that is intended for use or offered for sale as 
fuel for an aircraft. 
    If any payment provided for in this Section exceeds the 
receiver's liabilities under this Act, as shown on an original 
return, the Department may authorize the receiver to credit 
such excess payment against liability subsequently to be 
remitted to the Department under this Act, in accordance with 
reasonable rules adopted by the Department. If the Department 
subsequently determines that all or any part of the credit 
taken was not actually due to the receiver, the receiver's 
discount shall be reduced by an amount equal to the difference 
between the discount as applied to the credit taken and that 
actually due, and that receiver shall be liable for penalties 
and interest on such difference. 
(Source: P.A. 100-1171, eff. 1-4-19.)

 



    (35 ILCS 505/8a)  (from Ch. 120, par. 424a)



    Sec. 8a. 
All money received by the Department under Section 
2a of this
Act, except money received from taxes on aviation 
fuel sold or used on or after December 1, 2019, shall be 
deposited in the Underground Storage Tank Fund created by

Section 57.11 of the Environmental Protection Act, as now or

hereafter amended. All money received by the Department under 
Section 2a of this Act for aviation fuel sold or used on or 
after December 1, 2019, shall be deposited into the State 
Aviation Program Fund.  This exception for aviation fuel only 
applies for so long as the revenue use requirements of 49 
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the State.  
For purposes of this Section, "aviation fuel" means a product 
that is intended for use or offered for sale as fuel for an 
aircraft. 

(Source: P.A. 88-496.)

 
    Section 15-32. The Illinois Income Tax Act is amended  by 
changing Section 703A as follows:
 
    (35 ILCS 5/703A)
    Sec. 703A. Information for reportable payment 
transactions.  Every person required under Section 6050W of the 
Internal Revenue Code to file federal Form 1099-K, Third-Party 
Payment Card and Third Party Network Transactions, identifying 
a reportable payment transaction to a payee with an Illinois 
address shall furnish a copy to the Department at such time and 
in such manner as the Department may prescribe. In addition, 
for reporting periods beginning on or after January 1, 2020, at 
the same time and in the same manner as the foregoing 
reportable payment transactions are required to be reported to 
the Department, the person shall report to the Department and 
to any payee with an Illinois address any information required 
by Section 6050W of the Internal Revenue Code with respect to 
third-party network transactions related to that payee, but 
without regard to the de minimis limitations of subsection (e) 
of Section 6050W of the Internal Revenue Code, if, in that 
reporting period, the amount of those transactions exceeds 
$1,000 and the aggregate number of those transactions exceeds 
3. Failure to provide any information required by this Section 
shall incur a penalty for failure to file an information return 
as provided in Section 3-4 of the Uniform Penalty and Interest 
Act. The Department shall not share information gathered from 
Third Party Settlement Organizations with other federal, 
State, or local government entities. 

(Source: P.A. 100-1171, eff. 1-4-19.)
 
    Section 15-35. The Innovation Development and Economy Act 
is amended  by changing Sections 10 and 31 as follows:
 
    (50 ILCS 470/10)

    Sec. 10. Definitions. As used in this Act, the following 
words and phrases shall have the following meanings unless a 
different meaning clearly appears from the context:
    "Base year" means the calendar year immediately prior to 
the calendar year in which the STAR bond district is 
established.

    "Commence work" means the manifest commencement of actual 
operations on the development site, such as, erecting a 
building, general on-site and off-site grading and utility 
installations, commencing design and construction 
documentation, ordering lead-time materials, excavating the 
ground to lay a foundation or a basement, or work of like 
description which a reasonable person would recognize as being 
done with the intention and purpose to continue work until the 
project is completed.

    "County" means the county in which a proposed STAR bond 
district is located.

    "De minimis" means an amount less than 15% of the land area 
within a STAR bond district.

    "Department of Revenue" means the Department of Revenue of 
the State of Illinois.

    "Destination user" means an owner, operator, licensee, 
co-developer, subdeveloper, or tenant (i) that operates a 
business within a STAR bond district that is a retail store 
having at least 150,000 square feet of sales floor area; (ii) 
that at the time of opening does not have another Illinois 
location within a 70 mile radius; (iii) that has an annual 
average of not less than 30% of customers who travel from at 
least 75 miles away or from out-of-state, as demonstrated by 
data from a comparable existing store or stores, or, if there 
is no comparable existing store, as demonstrated by an economic 
analysis that shows that the proposed retailer will have an 
annual average of not less than 30% of customers who travel 
from at least 75 miles away or from out-of-state; and (iv) that 
makes an initial capital investment, including project costs 
and other direct costs, of not less than $30,000,000 for such 
retail store.
    "Destination hotel" means a hotel (as that term is defined 
in Section 2 of the Hotel Operators' Occupation Tax Act) 
complex having at least 150 guest rooms and which also includes 
a venue for entertainment attractions, rides, or other 
activities oriented toward the entertainment and amusement of 
its guests and other patrons.
    "Developer" means any individual, corporation, trust, 
estate, partnership, limited liability partnership, limited 
liability company, or other entity. The term does not include a 
not-for-profit entity, political subdivision, or other agency 
or instrumentality of the State.

    "Director" means the Director of Revenue, who shall consult 
with the Director of Commerce and Economic Opportunity in any 
approvals or decisions required by the Director under this Act.

    "Economic impact study" means a study conducted by an 
independent economist to project the financial benefit of the 
proposed STAR bond project to the local, regional, and State 
economies, consider the proposed adverse impacts on similar 
projects and businesses, as well as municipalities within the 
projected market area, and draw conclusions about the net 
effect of the proposed STAR bond project on the local, 
regional, and State economies. A copy of the economic impact 
study shall be provided to the Director for review.
    "Eligible area" means any improved or vacant area that (i) 
is contiguous and is not, in the aggregate, less than 250 acres 
nor more than 500 acres which must include only parcels of real 
property directly and substantially benefited by the proposed 
STAR bond district plan, (ii) is adjacent to a federal 
interstate highway, (iii) is within one mile of 2 State 
highways, (iv) is within one mile of an entertainment user, or 
a major or minor league sports stadium or other similar 
entertainment venue that had an initial capital investment of 
at least $20,000,000, and (v) includes land that was previously 
surface or strip mined.  The area may be bisected by streets, 
highways, roads, alleys, railways, bike paths, streams, 
rivers, and other waterways and still be deemed contiguous.  In 
addition, in order to constitute an eligible area one of the 
following requirements must be satisfied and all of which are 
subject to the review and approval of the Director as provided 
in subsection (d) of Section 15:

        (a) the governing body of the political subdivision 
    shall have determined that the area meets the requirements 
    of a "blighted area" as defined under the Tax Increment 
    Allocation Redevelopment Act;
or
        (b) the governing body of the political subdivision 
    shall have determined that the area is a blighted area as 
    determined under the provisions of Section 11-74.3-5 of the 
    Illinois Municipal Code;
or
        (c) the governing body of the political subdivision 
    shall make the following findings:

            (i) that the vacant portions of the area have 
        remained vacant for at least one year, or that any 
        building located on a vacant portion of the property 
        was demolished within the last year and that the 
        building would have qualified under item (ii) of this 
        subsection;

            (ii) if portions of the area are currently 
        developed, that the use, condition, and character of 
        the buildings on the property are not consistent with 
        the purposes set forth in Section 5;

            (iii) that the STAR bond district is expected to 
        create or retain job opportunities within the 
        political subdivision;

            (iv) that the STAR bond district will serve to 
        further the development of adjacent areas;

            (v) that without the availability of STAR bonds, 
        the projects described in the STAR bond district plan 
        would not be possible;

            (vi) that the master developer meets high 
        standards of creditworthiness and financial strength 
        as demonstrated by one or more of the following: (i) 
        corporate debenture ratings of BBB or higher by 
        Standard & Poor's Corporation or Baa or higher by 
        Moody's Investors Service, Inc.; (ii) a letter from a 
        financial institution with assets of $10,000,000 or 
        more attesting to the financial strength of the master 
        developer; or (iii) specific evidence of equity 
        financing for not less than 10% of the estimated total 
        STAR bond project costs;

            (vii) that the STAR bond district will strengthen 
        the commercial sector of the political subdivision;

            (viii) that the STAR bond district will enhance the 
        tax base of the political subdivision; and

            (ix) that the formation of a STAR bond district is 
        in the best interest of the political subdivision.

    "Entertainment user" means an owner, operator, licensee, 
co-developer, subdeveloper, or tenant that operates a business 
within a STAR bond district that has a primary use of providing 
a venue for entertainment attractions, rides, or other 
activities oriented toward the entertainment and amusement of 
its patrons, occupies at least 20 acres of land in the STAR 
bond district, and makes an initial capital investment, 
including project costs and other direct and indirect costs, of 
not less than $25,000,000 for that venue.
    "Feasibility study" means a feasibility study as defined in 
subsection (b) of Section 20.

    "Infrastructure" means the public improvements and private 
improvements that serve the public purposes set forth in 
Section 5 of this Act and that benefit the STAR bond district 
or any STAR bond projects, including, but not limited to, 
streets, drives and driveways, traffic and directional signs 
and signals, parking lots and parking facilities, 
interchanges, highways, sidewalks, bridges, underpasses and 
overpasses, bike and walking trails, sanitary storm sewers and 
lift stations, drainage conduits, channels, levees, canals, 
storm water detention and retention facilities, utilities and 
utility connections, water mains and extensions, and street and 
parking lot lighting and connections.
    "Local sales taxes" means any locally imposed taxes 
received by a municipality, county, or other local governmental 
entity arising from sales by retailers and servicemen within a 
STAR bond district, including business district sales taxes and 
STAR bond occupation taxes, and that portion of the net revenue 
realized under the Retailers' Occupation Tax Act, the Use Tax 
Act, the Service Use Tax Act, and the Service Occupation Tax 
Act from transactions at places of business located within a 
STAR bond district that is deposited into the Local Government 
Tax Fund and the County and Mass Transit District Fund. For the 
purpose of this Act, "local sales taxes" does not include (i) 
any taxes authorized pursuant to the Local Mass Transit 
District Act or the Metro-East Park and Recreation District Act 
for so long as the applicable taxing district does not impose a 
tax on real property, (ii) county school facility occupation 
taxes imposed pursuant to Section 5-1006.7 of the Counties 
Code, or (iii) any taxes authorized under the Flood Prevention 
District Act.
    "Local sales tax increment" means, except as otherwise 
provided in this Section, with respect to local sales taxes 
administered by the Illinois Department of Revenue, (i) all of 
the local sales tax paid by destination users, destination 
hotels, and entertainment users that is in excess of the local 
sales tax paid by destination users, destination hotels, and 
entertainment users for the same month in the base year, as 
determined by the Illinois Department of Revenue, (ii) in the 
case of a municipality forming a STAR bond district that is 
wholly within the corporate boundaries of the municipality and 
in the case of a municipality and county forming a STAR bond 
district that is only partially within such municipality, that 
portion of the local sales tax paid by taxpayers that are not 
destination users, destination hotels, or entertainment users 
that is in excess of the local sales tax paid by taxpayers that 
are not destination users, destination hotels, or 
entertainment users for the same month in the base year, as 
determined by the Illinois Department of Revenue, and (iii) in 
the case of a county in which a STAR bond district is formed 
that is wholly within a municipality, that portion of the local 
sales tax paid by taxpayers that are not destination users, 
destination hotels, or entertainment users that is in excess of 
the local sales tax paid by taxpayers that are not destination 
users, destination hotels, or entertainment users for the same 
month in the base year, as determined by the Illinois 
Department of Revenue, but only if the corporate authorities of 
the county adopts an ordinance, and files a copy with the 
Department within the same time frames as required for STAR 
bond occupation taxes under Section 31, that designates the 
taxes referenced in this clause (iii) as part of the local 
sales tax increment under this Act. "Local sales tax increment" 
means, with respect to local sales taxes administered by a 
municipality, county, or other unit of local government, that 
portion of the local sales tax that is in excess of the local 
sales tax for the same month in the base year, as determined by 
the respective municipality, county, or other unit of local 
government.  If any portion of local sales taxes are, at the 
time of formation of a STAR bond district, already subject to 
tax increment financing under the Tax Increment Allocation 
Redevelopment Act, then the local sales tax increment for such 
portion shall be frozen at the base year established in 
accordance with this Act, and all future incremental increases 
shall be included in the "local sales tax increment" under this 
Act. Any party otherwise entitled to receipt of incremental 
local sales tax revenues through an existing tax increment 
financing district shall be entitled to continue to receive 
such revenues up to the amount frozen in the base year.  Nothing 
in this Act shall affect the prior qualification of existing 
redevelopment project costs incurred that are eligible for 
reimbursement under the Tax Increment Allocation Redevelopment 
Act.  In such event, prior to approving a STAR bond district, 
the political subdivision forming the STAR bond district shall 
take such action as is necessary, including amending the 
existing tax increment financing district redevelopment plan, 
to carry out the provisions of this Act.  The Illinois 
Department of Revenue shall allocate the local sales tax 
increment only if the local sales tax is administered by the 
Department. "Local sales tax increment" does not include taxes 
and penalties collected on aviation fuel, as defined in Section 
3 of the Retailers' Occupation Tax, sold on or after December 
1, 2019. 
    "Market study" means a study to determine the ability of 
the proposed STAR bond project to gain market share locally and 
regionally and to remain profitable past the term of repayment 
of STAR bonds.

    "Master developer" means a developer cooperating with a 
political subdivision to plan, develop, and implement a STAR 
bond project plan for a STAR bond district. Subject to the 
limitations of Section 25, the master developer may work with 
and transfer certain development rights to other developers for 
the purpose of implementing STAR bond project plans and 
achieving the purposes of this Act.  A master developer for a 
STAR bond district shall be appointed by a political 
subdivision in the resolution establishing the STAR bond 
district, and the master developer must, at the time of 
appointment, own or have control of, through purchase 
agreements, option contracts, or other means, not less than 50% 
of the acreage within the STAR bond district and the master 
developer or its affiliate must have ownership or control on 
June 1, 2010.
    "Master development agreement" means an agreement between 
the master developer and the political subdivision to govern a 
STAR bond district and any STAR bond projects.

    "Municipality" means the city, village, or incorporated 
town in which a proposed STAR bond district is located.

    "Pledged STAR revenues" means those sales tax and revenues 
and other sources of funds pledged to pay debt service on STAR 
bonds or to pay project costs pursuant to Section 30.  
Notwithstanding any provision to the contrary, the following 
revenues shall not constitute pledged STAR revenues or be 
available to pay principal and interest on STAR bonds: any 
State sales tax increment or local sales tax increment from a 
retail entity initiating operations in a STAR bond district 
while terminating operations at another Illinois location 
within 25 miles of the STAR bond district.  For purposes of this 
paragraph, "terminating operations" means a closing of a retail 
operation that is directly related to the opening of the same 
operation or like retail entity owned or operated by more than 
50% of the original ownership in a STAR bond district within 
one year before or after initiating operations in the STAR bond 
district, but it does not mean closing an operation for reasons 
beyond the control of the retail entity, as documented by the 
retail entity, subject to a reasonable finding by the 
municipality (or county if such retail operation is not located 
within a municipality) in which the terminated operations were 
located that the closed location contained inadequate space, 
had become economically obsolete, or was no longer a viable 
location for the retailer or serviceman.
    "Political subdivision" means a municipality or county 
which undertakes to establish a STAR bond district pursuant to 
the provisions of this Act.
    "Project costs" means and includes the sum total of all 
costs incurred or estimated to be incurred on or following the 
date of establishment of a STAR bond district that are 
reasonable or necessary to implement a STAR bond district plan 
or any STAR bond project plans, or both, including costs 
incurred for public improvements and private improvements that 
serve the public purposes set forth in Section 5 of this Act. 
Such costs include without limitation the following:
        (a) costs of studies, surveys, development of plans and 
    specifications, formation, implementation, and 
    administration of a STAR bond district, STAR bond district 
    plan, any STAR bond projects, or any STAR bond project 
    plans, including, but not limited to, staff and 
    professional service costs for architectural, engineering, 
    legal, financial, planning, or other services, provided 
    however that no charges for professional services may be 
    based on a percentage of the tax increment collected and no 
    contracts for professional services, excluding 
    architectural and engineering services, may be entered 
    into if the terms of the contract extend beyond a period of 
    3 years;
        (b) property assembly costs, including, but not 
    limited to, acquisition of land and other real property or 
    rights or interests therein, located within the boundaries 
    of a STAR bond district, demolition of buildings, site 
    preparation, site improvements that serve as an engineered 
    barrier addressing ground level or below ground 
    environmental contamination, including, but not limited 
    to, parking lots and other concrete or asphalt barriers, 
    the clearing and grading of land, and importing additional 
    soil and fill materials, or removal of soil and fill 
    materials from the site;
        (c) subject to paragraph (d), costs of buildings and 
    other vertical improvements that are located within the 
    boundaries of a STAR bond district and owned by a political 
    subdivision or other public entity, including without 
    limitation police and fire stations, educational 
    facilities, and public restrooms and rest areas;
        (c-1) costs of buildings and other vertical 
    improvements that are located within the boundaries of a 
    STAR bond district and owned by a destination user or 
    destination hotel; except that only 2 destination users in 
    a STAR bond district and one destination hotel are eligible 
    to include the cost of those vertical improvements as 
    project costs;
        (c-5) costs of buildings; rides and attractions, which 
    include carousels, slides, roller coasters, displays, 
    models, towers, works of art, and similar theme and 
    amusement park improvements; and other vertical 
    improvements that are located within the boundaries of a 
    STAR bond district and owned by an entertainment user; 
    except that only one entertainment user in a STAR bond 
    district is eligible to include the cost of those vertical 
    improvements as project costs;
        (d) costs of the design and construction of 
    infrastructure and public works located within the 
    boundaries of a STAR bond district that are reasonable or 
    necessary to implement a STAR bond district plan or any 
    STAR bond project plans, or both, except that project costs 
    shall not include the cost of constructing a new municipal 
    public building principally used to provide offices, 
    storage space, or conference facilities or vehicle 
    storage, maintenance, or repair for administrative, public 
    safety, or public works personnel and that is not intended 
    to replace an existing public building unless the political 
    subdivision makes a reasonable determination in a STAR bond 
    district plan or any STAR bond project plans, supported by 
    information that provides the basis for that 
    determination, that the new municipal building is required 
    to meet an increase in the need for public safety purposes 
    anticipated to result from the implementation of the STAR 
    bond district plan or any STAR bond project plans;
        (e) costs of the design and construction of the 
    following improvements located outside the boundaries of a 
    STAR bond district, provided that the costs are essential 
    to further the purpose and development of a STAR bond 
    district plan and either (i) part of and connected to 
    sewer, water, or utility service lines that physically 
    connect to the STAR bond district or (ii) significant 
    improvements for adjacent offsite highways, streets, 
    roadways, and interchanges that are approved by the 
    Illinois Department of Transportation.  No other cost of 
    infrastructure and public works improvements located 
    outside the boundaries of a STAR bond district may be 
    deemed project costs;
        (f) costs of job training and retraining projects, 
    including the cost of "welfare to work" programs 
    implemented by businesses located within a STAR bond 
    district;
        (g) financing costs, including, but not limited to, all 
    necessary and incidental expenses related to the issuance 
    of obligations and which may include payment of interest on 
    any obligations issued hereunder including interest 
    accruing during the estimated period of construction of any 
    improvements in a STAR bond district or any STAR bond 
    projects for which such obligations are issued and for not 
    exceeding 36 months thereafter and including reasonable 
    reserves related thereto;
        (h) to the extent the political subdivision by written 
    agreement accepts and approves the same, all or a portion 
    of a taxing district's capital costs resulting from a STAR 
    bond district or STAR bond projects necessarily incurred or 
    to be incurred within a taxing district in furtherance of 
    the objectives of a STAR bond district plan or STAR bond 
    project plans;
        (i) interest cost incurred by a developer for project 
    costs related to the acquisition, formation, 
    implementation, development, construction, and 
    administration of a STAR bond district, STAR bond district 
    plan, STAR bond projects, or any STAR bond project plans 
    provided that:
            (i) payment of such costs in any one year may not 
        exceed 30% of the annual interest costs incurred by the 
        developer with regard to the STAR bond district or any 
        STAR bond projects during that year; and
            (ii) the total of such interest payments paid 
        pursuant to this Act may not exceed 30% of the total 
        cost paid or incurred by the developer for a STAR bond 
        district or STAR bond projects, plus project costs, 
        excluding any property assembly costs incurred by a 
        political subdivision pursuant to this Act;
        (j) costs of common areas located within the boundaries 
    of a STAR bond district;
        (k) costs of landscaping and plantings, retaining 
    walls and fences, man-made lakes and ponds, shelters, 
    benches, lighting, and similar amenities located within 
    the boundaries of a STAR bond district;
        (l) costs of mounted building signs, site monument, and 
    pylon signs located within the boundaries of a STAR bond 
    district; or
        (m) if included in the STAR bond district plan and 
    approved in writing by the Director, salaries or a portion 
    of salaries for local government employees to the extent 
    the same are directly attributable to the work of such 
    employees on the establishment and management of a STAR 
    bond district or any STAR bond projects.
    Except as specified in items (a) through (m), "project 
costs" shall not include:
        (i) the cost of construction of buildings that are 
    privately owned or owned by a municipality and leased to a 
    developer or retail user  for non-entertainment retail 
    uses;
        (ii) moving expenses for employees of the businesses 
    locating within the STAR bond district;
        (iii) property taxes for property located in the STAR 
    bond district;
        (iv) lobbying costs; and
        (v) general overhead or administrative costs of the 
    political subdivision that would still have been incurred 
    by the political subdivision if the political subdivision 
    had not established a STAR bond district.
    "Project development agreement" means any one or more 
agreements, including any amendments thereto, between a master 
developer and any co-developer or subdeveloper in connection 
with a STAR bond project, which project development agreement 
may include the political subdivision as a party.

    "Projected market area" means any area within the State in 
which a STAR bond district or STAR bond project is projected to 
have a significant fiscal or market impact as determined by the 
Director.
 
    "Resolution" means a resolution, order, ordinance, or 
other appropriate form of legislative action of a political 
subdivision or other applicable public entity approved by a 
vote of a majority of a quorum at a meeting of the governing 
body of the political subdivision or applicable public entity.

    "STAR bond" means a sales tax and revenue bond, note, or 
other obligation payable from pledged STAR revenues and issued 
by a political subdivision, the proceeds of which shall be used 
only to pay project costs as defined in this Act.

    "STAR bond district" means the specific area declared to be 
an eligible area as determined by the political subdivision, 
and approved by the Director, in which the political 
subdivision may develop one or more STAR bond projects.

    "STAR bond district plan" means the preliminary or 
conceptual plan that generally identifies the proposed STAR 
bond project areas and identifies in a general manner the 
buildings, facilities, and improvements to be constructed or 
improved in each STAR bond project area.

    "STAR bond project" means a project within a STAR bond 
district which is approved pursuant to Section 20.

    "STAR bond project area" means the geographic area within a 
STAR bond district in which there may be one or more STAR bond 
projects.

    "STAR bond project plan" means the written plan adopted by 
a political subdivision for the development of a STAR bond 
project in a STAR bond district; the plan may include, but is 
not limited to, (i) project costs incurred prior to the date of 
the STAR bond project plan and estimated future STAR bond 
project costs, (ii) proposed sources of funds to pay those 
costs, (iii) the nature and estimated term of any obligations 
to be issued by the political subdivision to pay those costs, 
(iv) the most recent equalized assessed valuation of the STAR 
bond project area, (v) an estimate of the equalized assessed 
valuation of the STAR bond district or applicable project area 
after completion of a STAR bond project, (vi) a general 
description of the types of any known or proposed developers, 
users, or tenants of the STAR bond project or projects included 
in the plan, (vii) a general description of the type, 
structure, and character of the property or facilities to be 
developed or improved, (viii) a description of the general land 
uses to apply to the STAR bond project, and (ix) a general 
description or an estimate of the type, class, and number of 
employees to be employed in the operation of the STAR bond 
project.


    "State sales tax" means all of the net revenue realized 
under the Retailers' Occupation Tax Act, the Use Tax Act, the 
Service Use Tax Act, and the Service Occupation Tax Act from 
transactions at places of business located within a STAR bond 
district, excluding that portion of the net revenue realized 
under the Retailers' Occupation Tax Act, the Use Tax Act, the 
Service Use Tax Act, and the Service Occupation Tax Act from 
transactions at places of business located within a STAR bond 
district that is deposited into the Local Government Tax Fund 
and the County and Mass Transit District Fund.
    "State sales tax increment" means (i) 100% of that portion 
of the State sales tax that is in excess of the State sales tax 
for the same month in the base year, as determined by the 
Department of Revenue, from transactions at up to 2 destination 
users, one destination hotel, and one entertainment user 
located within a STAR bond district, which destination users, 
destination hotel, and entertainment user shall be designated 
by the master developer and approved by the political 
subdivision and the Director in conjunction with the applicable 
STAR bond project approval, and (ii) 25% of that portion of the 
State sales tax that is in excess of the State sales tax for 
the same month in the base year, as determined by the 
Department of Revenue, from all other transactions within a 
STAR bond district. If any portion of State sales taxes are, at 
the time of formation of a STAR bond district, already subject 
to tax increment financing under the Tax Increment Allocation 
Redevelopment Act, then the State sales tax increment for such 
portion shall be frozen at the base year established in 
accordance with this Act, and all future incremental increases 
shall be included in the State sales tax increment under this 
Act. Any party otherwise entitled to receipt of incremental 
State sales tax revenues through an existing tax increment 
financing district shall be entitled to continue to receive 
such revenues up to the amount frozen in the base year.  Nothing 
in this Act shall affect the prior qualification of existing 
redevelopment project costs incurred that are eligible for 
reimbursement under the Tax Increment Allocation Redevelopment 
Act.  In such event, prior to approving a STAR bond district, 
the political subdivision forming the STAR bond district shall 
take such action as is necessary, including amending the 
existing tax increment financing district redevelopment plan, 
to carry out the provisions of this Act.  
    "Substantial change" means a change wherein the proposed 
STAR bond project plan differs substantially in size, scope, or 
use from the approved STAR bond district plan or STAR bond 
project plan.

    "Taxpayer" means an individual, partnership, corporation, 
limited liability company, trust, estate, or other entity that 
is subject to the Illinois Income Tax Act.

    "Total development costs" means the aggregate public and 
private investment in a STAR bond district, including project 
costs and other direct and indirect costs related to the 
development of the STAR bond district.
    "Traditional retail use" means the operation of a business 
that derives at least 90% of its annual gross revenue from 
sales at retail, as that phrase is defined by Section 1 of the 
Retailers' Occupation Tax Act, but does not include the 
operations of destination users, entertainment users, 
restaurants, hotels, retail uses within hotels, or any other 
non-retail uses.
    "Vacant" means that portion of the land in a proposed STAR 
bond district that is not occupied by a building, facility, or 
other vertical improvement.


(Source: P.A. 99-642, eff. 7-28-16.)
 
    (50 ILCS 470/31)

    Sec. 31. STAR bond occupation taxes. 
    (a) If the corporate authorities of a political subdivision 
have established a STAR bond district and have elected to 
impose a tax by ordinance pursuant to subsection (b) or (c) of 
this Section, each year after the date of the adoption of the 
ordinance and until all STAR bond project costs and all 
political subdivision obligations financing the STAR bond 
project costs, if any, have been paid in accordance with the 
STAR bond project plans, but in no event longer than the 
maximum maturity date of the last of the STAR bonds issued for 
projects in the STAR bond district, all amounts generated by 
the retailers' occupation tax and service occupation tax shall 
be collected and the tax shall be enforced by the Department of 
Revenue in the same manner as all retailers' occupation taxes 
and service occupation taxes imposed in the political 
subdivision imposing the tax. The corporate authorities of the 
political subdivision shall deposit the proceeds of the taxes 
imposed under subsections (b) and (c) into either (i) a special 
fund held by the corporate authorities of the political 
subdivision called the STAR Bonds Tax Allocation Fund for the 
purpose of paying STAR bond project costs and obligations 
incurred in the payment of those costs if such taxes are 
designated as pledged STAR revenues by resolution or ordinance 
of the political subdivision or (ii) the political 
subdivision's general corporate fund if such taxes are not 
designated as pledged STAR revenues by resolution or ordinance.
    The tax imposed under this Section by a municipality may be 
imposed only on the portion of a STAR bond district that is 
within the boundaries of the municipality.  For any part of a 
STAR bond district that lies outside of the boundaries of that 
municipality, the municipality in which the other part of the 
STAR bond district lies (or the county, in cases where a 
portion of the STAR bond district lies in the unincorporated 
area of a county) is authorized to impose the tax under this 
Section on that part of the STAR bond district.
    (b) The corporate authorities of a political subdivision 
that has established a STAR bond district under this Act may, 
by ordinance or resolution, impose a STAR Bond Retailers' 
Occupation Tax upon all persons engaged in the business of 
selling tangible personal property, other than an item of 
tangible personal property titled or registered with an agency 
of this State's government, at retail in the STAR bond district 
at a rate not to exceed 1% of the gross receipts from the sales 
made in the course of that business, to be imposed only in 
0.25% increments. The tax may not be imposed on tangible 
personal property taxed at the 1% rate under the Retailers' 
Occupation Tax Act. Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If the District does not 
have an airport-related purpose to which aviation fuel tax 
revenue is dedicated, then aviation fuel is excluded from the 
tax.  The municipality must comply with the certification 
requirements for airport-related purposes under Section 
8-11-22 of the Illinois Municipal Code.  For purposes of this 
Act, "airport-related purposes" has the meaning ascribed in 
Section 6z-20.2 of the State Finance Act.  This exclusion for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the District.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department of Revenue. The 
certificate of registration that is issued by the Department to 
a retailer under the Retailers' Occupation Tax Act shall permit 
the retailer to engage in a business that is taxable under any 
ordinance or resolution enacted pursuant to this subsection 
without registering separately with the Department under such 
ordinance or resolution or under this subsection. The 
Department of Revenue shall have full power to administer and 
enforce this subsection, to collect all taxes and penalties due 
under this subsection in the manner hereinafter provided, and 
to determine all rights to credit memoranda arising on account 
of the erroneous payment of tax or penalty under this 
subsection. In the administration of, and compliance with, this 
subsection, the Department and persons who are subject to this 
subsection shall have the same rights, remedies, privileges, 
immunities, powers, and duties, and be subject to the same 
conditions, restrictions, limitations, penalties, exclusions, 
exemptions, and definitions of terms and employ the same modes 
of procedure, as are prescribed in Sections 1, 1a through 1o, 2 
through 2-65 (in respect to all provisions therein other than 
the State rate of tax), 2c through 2h, 3 (except as to the 
disposition of taxes and penalties collected, and except that 
the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 
5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the 
Retailers' Occupation Tax Act and all provisions of the Uniform 
Penalty and Interest Act, as fully as if those provisions were 
set forth herein.
    If a tax is imposed under this subsection (b), a tax shall 
also be imposed under subsection (c) of this Section.
    (c) If a tax has been imposed under subsection (b), a STAR 
Bond Service Occupation Tax shall also be imposed upon all 
persons engaged, in the STAR bond district, in the business of 
making sales of service, who, as an incident to making those 
sales of service, transfer tangible personal property within 
the STAR bond district, either in the form of tangible personal 
property or in the form of real estate as an incident to a sale 
of service. The tax shall be imposed at the same rate as the 
tax imposed in subsection (b) and shall not exceed 1% of the 
selling price of tangible personal property so transferred 
within the STAR bond district, to be imposed only in 0.25% 
increments. The tax may not be imposed on tangible personal 
property taxed at the 1% rate under the Service Occupation Tax 
Act. Beginning December 1, 2019, this tax is not imposed on 
sales of aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the District does not have an 
airport-related purpose to which aviation fuel tax revenue is 
dedicated, then aviation fuel is excluded from the tax.  The 
municipality must comply with the certification requirements 
for airport-related purposes under Section 8-11-22 of the 
Illinois Municipal Code.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
District.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department of Revenue. The 
certificate of registration that is issued by the Department to 
a retailer under the Retailers' Occupation Tax Act or under the 
Service Occupation Tax Act shall permit the registrant to 
engage in a business that is taxable under any ordinance or 
resolution enacted pursuant to this subsection without 
registering separately with the Department under that 
ordinance or resolution or under this subsection. The 
Department of Revenue shall have full power to administer and 
enforce this subsection, to collect all taxes and penalties due 
under this subsection, to dispose of taxes and penalties so 
collected in the manner hereinafter provided, and to determine 
all rights to credit memoranda arising on account of the 
erroneous payment of tax or penalty under this subsection. In 
the administration of, and compliance with this subsection, the 
Department and persons who are subject to this subsection shall 
have the same rights, remedies, privileges, immunities, 
powers, and duties, and be subject to the same conditions, 
restrictions, limitations, penalties, exclusions, exemptions, 
and definitions of terms and employ the same modes of procedure 
as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 
(in respect to all provisions therein other than the State rate 
of tax), 4 (except that the reference to the State shall be to 
the STAR bond district), 5, 7, 8 (except that the jurisdiction 
to which the tax shall be a debt to the extent indicated in 
that Section 8 shall be the political subdivision), 9 (except 
as to the disposition of taxes and penalties collected, and 
except that the returned merchandise credit for this tax may 
not be taken against any State tax, and except that the 
retailer's discount is not allowed for taxes paid on aviation 
fuel that are deposited into the Local Government Aviation 
Trust Fund), 10, 11, 12 (except the reference therein to 
Section 2b of the Retailers' Occupation Tax Act), 13 (except 
that any reference to the State shall mean the political 
subdivision), the first paragraph of Section 15, and Sections 
16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all 
provisions of the Uniform Penalty and Interest Act, as fully as 
if those provisions were set forth herein.
    If a tax is imposed under this subsection (c), a tax shall 
also be imposed under subsection (b) of this Section.
    (d) Persons subject to any tax imposed under this Section 
may reimburse themselves for their seller's tax liability under 
this Section by separately stating the tax as an additional 
charge, which charge may be stated in combination, in a single 
amount, with State taxes that sellers are required to collect 
under the Use Tax Act, in accordance with such bracket 
schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be 
made under this Section to a claimant instead of issuing a 
credit memorandum, the Department shall notify the State 
Comptroller, who shall cause the order to be drawn for the 
amount specified and to the person named in the notification 
from the Department. The refund shall be paid by the State 
Treasurer out of the STAR Bond Retailers' Occupation Tax Fund.
    Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State Treasurer, 
ex officio, as trustee, all taxes, penalties, and interest 
collected under this Section for deposit into the STAR Bond 
Retailers' Occupation Tax Fund. Taxes and penalties collected 
on aviation fuel sold on or after December 1, 2019, shall be 
immediately paid over by the Department to the State Treasurer, 
ex officio, as trustee, for deposit into the Local Government 
Aviation Trust Fund.  The Department shall only pay moneys into 
the State Aviation Program Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the District. On or before the 25th 
day of each calendar month, the Department shall prepare and 
certify to the Comptroller the disbursement of stated sums of 
money to named political subdivisions from the STAR Bond 
Retailers' Occupation Tax Fund, the political subdivisions to 
be those from which retailers have paid taxes or penalties 
under this Section to the Department during the second 
preceding calendar month. The amount to be paid to each 
political subdivision shall be the amount (not including credit 
memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected 
under this Section during the second preceding calendar month 
by the Department plus an amount the Department determines is 
necessary to offset any amounts that were erroneously paid to a 
different taxing body, and not including an amount equal to the 
amount of refunds made during the second preceding calendar 
month by the Department, less 3% of that amount, which shall be 
deposited into the Tax Compliance and Administration Fund and 
shall be used by the Department, subject to appropriation, to 
cover the costs of the Department in administering and 
enforcing the provisions of this Section, on behalf of such 
political subdivision, and not including any amount that the 
Department determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the political subdivision. Within 10 days after receipt 
by the Comptroller of the disbursement certification to the 
political subdivisions provided for in this Section to be given 
to the Comptroller by the Department, the Comptroller shall 
cause the orders to be drawn for the respective amounts in 
accordance with the directions contained in the certification. 
The proceeds of the tax paid to political subdivisions under 
this Section shall be deposited into either (i) the STAR Bonds 
Tax Allocation Fund by the political subdivision if the 
political subdivision has designated them as pledged STAR 
revenues by resolution or ordinance or (ii) the political 
subdivision's general corporate fund if the political 
subdivision has not designated them as pledged STAR revenues.
    An ordinance or resolution imposing or discontinuing the 
tax under this Section or effecting a change in the rate 
thereof shall either (i) be adopted and a certified copy 
thereof filed with the Department on or before the first day of 
April, whereupon the Department, if all other requirements of 
this Section are met, shall proceed to administer and enforce 
this Section as of the first day of July next following the 
adoption and filing; or (ii) be adopted and a certified copy 
thereof filed with the Department on or before the first day of 
October, whereupon, if all other requirements of this Section 
are met, the Department shall proceed to administer and enforce 
this Section as of the first day of January next following the 
adoption and filing.
    The Department of Revenue shall not administer or enforce 
an ordinance imposing, discontinuing, or changing the rate of 
the tax under this Section until the political subdivision also 
provides, in the manner prescribed by the Department, the 
boundaries of the STAR bond district and each address in the 
STAR bond district in such a way that the Department can 
determine by its address whether a business is located in the 
STAR bond district. The political subdivision must provide this 
boundary and address information to the Department on or before 
April 1 for administration and enforcement of the tax under 
this Section by the Department beginning on the following July 
1 and on or before October 1 for administration and enforcement 
of the tax under this Section by the Department beginning on 
the following January 1. The Department of Revenue shall not 
administer or enforce any change made to the boundaries of a 
STAR bond district or any address change, addition, or deletion 
until the political subdivision reports the boundary change or 
address change, addition, or deletion to the Department in the 
manner prescribed by the Department. The political subdivision 
must provide this boundary change or address change, addition, 
or deletion information to the Department on or before April 1 
for administration and enforcement by the Department of the 
change, addition, or deletion beginning on the following July 1 
and on or before October 1 for administration and enforcement 
by the Department of the change, addition, or deletion 
beginning on the following January 1. The retailers in the STAR 
bond district shall be responsible for charging the tax imposed 
under this Section. If a retailer is incorrectly included or 
excluded from the list of those required to collect the tax 
under this Section, both the Department of Revenue and the 
retailer shall be held harmless if they reasonably relied on 
information provided by the political subdivision.
    A political subdivision that imposes the tax under this 
Section must submit to the Department of Revenue any other 
information as the Department may require that is necessary for 
the administration and enforcement of the tax.
    When certifying the amount of a monthly disbursement to a 
political subdivision under this Section, the Department shall 
increase or decrease the amount by an amount necessary to 
offset any misallocation of previous disbursements. The offset 
amount shall be the amount erroneously disbursed within the 
previous 6 months from the time a misallocation is discovered.
    Nothing in this Section shall be construed to authorize the 
political subdivision to impose a tax upon the privilege of 
engaging in any business which under the Constitution of the 
United States may not be made the subject of taxation by this 
State.
    (e) When STAR bond project costs, including, without 
limitation, all political subdivision obligations financing 
STAR bond project costs, have been paid, any surplus funds then 
remaining in the STAR Bonds Tax Allocation Fund shall be 
distributed to the treasurer of the political subdivision for 
deposit into the political subdivision's general corporate 
fund. Upon payment of all STAR bond project costs and 
retirement of obligations, but in no event later than the 
maximum maturity date of the last of the STAR bonds issued in 
the STAR bond district, the political subdivision shall adopt 
an ordinance immediately rescinding the taxes imposed pursuant 
to this Section and file a certified copy of the ordinance with 
the Department in the form and manner as described in this 
Section.

(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 
    Section 15-40. The Counties Code is amended  by changing 
Sections 5-1006, 5-1006.5, 5-1006.7, 5-1007, 5-1008.5, 5-1009, 
and 5-1035.1 and  by adding Section 5-1184 as follows:
 



    (55 ILCS 5/5-1006)  (from Ch. 34, par. 5-1006)


    Sec. 5-1006. Home Rule County Retailers' Occupation Tax 
Law. Any county that is a home rule unit may impose
a tax upon 
all persons engaged in the business of selling tangible

personal property, other than an item of tangible personal 
property titled
or registered with an agency of this State's 
government, at retail in the
county on the gross receipts from 
such sales made in the course of
their business.  If imposed, 
this tax shall only
be imposed in 1/4% increments.  On and after 
September 1, 1991, this
additional tax may not be imposed on 
tangible personal property taxed at the 1% rate under the 
Retailers' Occupation Tax Act. Beginning December 1, 2019, this 
tax is not imposed on sales of aviation fuel unless the tax 
revenue is expended for airport-related purposes. If the county 
does not have an airport-related purpose to which it dedicates 
aviation fuel tax revenue, then aviation fuel is excluded from 
the tax.  The county must comply with the certification 
requirements for airport-related purposes under Section 
5-1184.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the county. The changes made 
to this Section by this amendatory Act of the 101st General 
Assembly are a denial and limitation of home rule powers and 
functions under subsection (g) of Section 6 of Article VII of 
the Illinois Constitution. The tax imposed by a home rule

county pursuant to this Section and all civil penalties that 
may be
assessed as an incident thereof shall be collected and 
enforced by the
State Department of Revenue.  The certificate of 
registration that is
issued by the Department to a retailer 
under the Retailers'
Occupation Tax Act shall permit the 
retailer to engage in a
business that is taxable under any 
ordinance or resolution
enacted pursuant to this Section 
without registering separately with the
Department under such 
ordinance or resolution or under this Section.  The
Department 
shall have full power to administer and enforce this Section; 
to
collect all taxes and penalties due hereunder; to dispose of 
taxes and
penalties so collected in the manner hereinafter 
provided; and to
determine all rights to credit memoranda 
arising on account of the
erroneous payment of tax or penalty 
hereunder.  In the administration of,
and compliance with, this 
Section, the Department and persons who are
subject to this 
Section shall have the same rights, remedies, privileges,

immunities, powers and duties, and be subject to the same 
conditions,
restrictions,  limitations, penalties and 
definitions of terms, and employ
the same modes of procedure, 
as are prescribed in Sections 1, 1a, 1a-1, 1d,
1e, 1f, 1i, 1j, 
1k, 1m, 1n, 2 through 2-65 (in respect to all provisions

therein other
than the State rate of tax), 4, 5, 5a, 5b, 5c, 
5d, 5e, 5f, 5g, 5h, 5i, 5j,
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 
10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and 
Section 3-7 of the Uniform Penalty and Interest Act,
as fully 
as if those provisions were set forth herein.

    No tax may be imposed by a home rule county pursuant to 
this Section
unless the county also imposes a tax at the same 
rate pursuant
to Section 5-1007.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their seller's tax
liability hereunder by separately stating 
such tax as an additional
charge, which charge may be stated in 
combination, in a single amount,
with State tax which sellers 
are required to collect under the Use Tax
Act, pursuant to such 
bracket schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified and to the person named
in the notification 
from the Department. The
refund shall be paid by the State 
Treasurer out of the home rule county
retailers' occupation tax 
fund.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, ex

officio, as trustee, all taxes and penalties collected 
hereunder for deposit into the Home Rule County Retailers' 
Occupation Tax Fund.  Taxes and penalties collected on aviation 
fuel sold on or after December 1, 2019, shall be immediately 
paid over by the Department to the State Treasurer, ex officio, 
as trustee, for deposit into the Local Government Aviation 
Trust Fund. The Department shall only pay moneys into the Local 
Government Aviation Trust Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the county. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or
before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named counties, the 
counties to be those from which retailers
have paid taxes or 
penalties hereunder to the Department during the second

preceding calendar month.  The amount to be paid to each county 
shall be
the amount (not including credit memoranda and not 
including taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019) collected hereunder during the

second preceding calendar month by the Department plus an 
amount the
Department determines is necessary to offset any 
amounts that
were erroneously paid to a different taxing body, 
and not including an
amount equal to the amount of refunds made 
during the second preceding
calendar month by the Department on 
behalf of such county, and not
including any amount which the 
Department determines is necessary to offset
any amounts which 
were payable to a different taxing body but were
erroneously 
paid to the county, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the counties, shall prepare and 
certify to the State Comptroller the amount to be transferred 
into the Tax Compliance and Administration Fund under this 
Section. Within 10 days after receipt, by the
Comptroller, of 
the disbursement certification to the counties and the Tax 
Compliance and Administration Fund provided for
in this Section 
to be given to the Comptroller by the Department, the

Comptroller shall cause the orders to be drawn for the 
respective amounts
in accordance with the directions contained 
in the certification. 

    In addition to the disbursement required by the preceding 
paragraph,
an allocation shall be made in March of each year to 
each county that
received more than $500,000 in disbursements 
under the preceding
paragraph in the preceding calendar year.  
The allocation shall be in an
amount equal to the average 
monthly distribution made to each such county
under the 
preceding paragraph during the preceding calendar year 
(excluding
the 2 months of highest receipts).  The distribution 
made in March of each
year subsequent to the year in which an 
allocation was made pursuant to
this paragraph and the 
preceding paragraph shall be reduced by the amount
allocated 
and disbursed under this paragraph in the preceding calendar

year.  The Department shall prepare and certify to the 
Comptroller for
disbursement the allocations made in 
accordance with this paragraph.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale by a producer of coal or 
other mineral
mined in Illinois is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the United States
Constitution as a sale in 
interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

county to impose a tax upon the privilege of engaging in any

business which under the Constitution of the United States may 
not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following such adoption
and filing. 
Beginning January 1, 1992, an ordinance or resolution imposing

or discontinuing the tax hereunder or effecting a change in the 
rate
thereof shall be adopted and a certified copy thereof 
filed with the
Department on or before the first day of July, 
whereupon the Department
shall proceed to administer and 
enforce this Section as of the first day of
October next 
following such adoption and filing. Beginning January 1, 1993,

an ordinance or resolution imposing or discontinuing the tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of
October, whereupon the Department 
shall proceed to administer and enforce
this Section as of the 
first day of January next following such adoption
and filing.

Beginning April 1, 1998, an ordinance or
resolution imposing or

discontinuing the tax hereunder or effecting a change in the 
rate thereof shall
either (i) be adopted and a certified copy 
thereof filed with the Department on
or
before the first day of 
April, whereupon the Department shall proceed to
administer and 
enforce this Section as of the first day of July next following

the adoption and filing; or (ii) be adopted and a certified 
copy thereof filed
with the Department on or before the first 
day of October, whereupon the
Department shall proceed to 
administer and enforce this Section as of the first
day of 
January next following the adoption and filing.

    When certifying the amount of a monthly disbursement to a 
county under
this Section, the Department shall increase or 
decrease such amount by an
amount necessary to offset any 
misallocation of previous disbursements.
The offset amount 
shall be the amount erroneously disbursed within the
previous 6 
months from the time a misallocation is discovered.

    This Section shall be known and may be cited as the Home 
Rule County
Retailers' Occupation Tax Law.

(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (55 ILCS 5/5-1006.5)


    Sec. 5-1006.5. Special County Retailers' Occupation Tax

For Public Safety, Public Facilities, Mental Health, Substance 
Abuse, or Transportation.
    (a) The county board of any county may impose a
tax upon 
all persons engaged in the business of selling tangible 
personal
property, other than personal property titled or 
registered with an agency of
this State's government, at retail 
in the county on the gross receipts from the
sales made in the 
course of business to provide revenue to be used exclusively

for public safety, public facility, mental health, substance 
abuse, or transportation purposes in that county (except as 
otherwise provided in this Section), if a
proposition for the

tax has been submitted to the electors of that county and

approved by a majority of those voting on the question.  If 
imposed, this tax
shall be imposed only in one-quarter percent 
increments. By resolution, the
county board may order the 
proposition to be submitted at any election.
If the tax is 
imposed for
transportation purposes for expenditures for 
public highways or as
authorized
under the Illinois Highway 
Code, the county board must publish notice
of the existence of 
its long-range highway transportation
plan as required or 
described in Section 5-301 of the Illinois
Highway Code and 
must make the plan publicly available prior to
approval of the 
ordinance or resolution
imposing the tax. If the tax is imposed 
for transportation purposes for
expenditures for passenger 
rail transportation, the county board must publish
notice of 
the existence of its long-range passenger rail transportation 
plan
and
must make the plan publicly available prior to 
approval of the ordinance or
resolution imposing the tax. 
    If a tax is imposed for public facilities purposes, then 
the name of the project may be included in the proposition at 
the discretion of the county board as determined in the 
enabling resolution. For example, the "XXX Nursing Home" or the 
"YYY Museum". 
    The county clerk shall certify the
question to the proper 
election authority, who
shall submit the proposition at an 
election in accordance with the general
election law.

        (1) The proposition for public safety purposes shall be 
    in
substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share of 
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for public safety 
    purposes shall be in substantially the following form:
        "To pay for public safety purposes, shall (name of 
    county) be authorized to impose an increase on its share of 
    local sales taxes by (insert rate) for a period not to 
    exceed (insert number of years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by a 
    vote of the county board."


        For the purposes of the
paragraph, "public safety 
    purposes" means
crime prevention, detention, fire 
    fighting, police, medical, ambulance, or
other emergency 
    services.

        Votes shall be recorded as "Yes" or "No".

        Beginning on the January 1 or July 1, whichever is 
    first, that occurs not less than 30 days after May 31, 2015 
    (the effective date of Public Act 99-4), Adams County may 
    impose a public safety retailers' occupation tax and 
    service occupation tax at the rate of 0.25%, as provided in 
    the referendum approved by the voters on April 7, 2015, 
    notwithstanding the omission of the additional information 
    that is otherwise required to be printed on the ballot 
    below the question pursuant to this item (1). 
        (2) The proposition for transportation purposes shall 
    be in
substantially
the following form:
        "To pay for improvements to roads and other 
    transportation purposes, shall (name of county) be 
    authorized to impose an increase on its share of local 
    sales taxes by (insert rate)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail."


        The county board may also opt to establish a sunset 
    provision at which time the additional sales tax would 
    cease being collected, if not terminated earlier by a vote 
    of the county board.  If the county board votes to include a 
    sunset provision, the proposition for transportation 
    purposes shall be in substantially the following form:
        "To pay for road improvements and other transportation 
    purposes, shall (name of county) be authorized to impose an 
    increase on its share of local sales taxes by (insert rate) 
    for a period not to exceed (insert number of years)?"
        As additional information on the ballot below the 
    question shall appear the following:
        "This would mean that a consumer would pay an 
    additional (insert amount) in sales tax for every $100 of 
    tangible personal property bought at retail. If imposed, 
    the additional tax would cease being collected at the end 
    of (insert number of years), if not terminated earlier by a 
    vote of the county board."


        For the purposes of this paragraph, transportation 
    purposes means
construction, maintenance, operation, and 
    improvement of
public highways, any other purpose for which 
    a county may expend funds under
the Illinois Highway Code, 
    and passenger rail transportation.

        The votes shall be recorded as "Yes" or "No".

        (3)  The proposition for public facilities purposes 
    shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail." 
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form: 
        "To pay for public facilities purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?" 
        As additional information on the ballot below the

    
    question shall appear the following: 
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by a

    
    vote of the county board." 
        For purposes of this Section, "public facilities 
    purposes" means the acquisition, development, 
    construction, reconstruction, rehabilitation, improvement, 
    financing, architectural planning, and installation of 
    capital facilities consisting of buildings, structures, 
    and durable equipment and for the acquisition and 
    improvement of real property and interest in real property 
    required, or expected to be required, in connection with 
    the public facilities, for use by the county for the 
    furnishing of governmental services to its citizens, 
    including but not limited to museums and nursing homes. 
        The votes shall be recorded as "Yes" or "No". 
        (4)  The proposition for mental health purposes shall be 
    in substantially the following form:
        "To pay for mental health purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form:
        "To pay for mental health purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by a

    
    vote of the county board."
        The votes shall be recorded as "Yes" or "No". 
        (5)  The proposition for substance abuse purposes shall 
    be in substantially the following form:
        "To pay for substance abuse purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail."
        The county board may also opt to establish a sunset

    
    provision at which time the additional sales tax would

    
    cease being collected, if not terminated earlier by a vote

    
    of the county board. If the county board votes to include a

    
    sunset provision, the proposition for public facilities

    
    purposes shall be in substantially the following form:
        "To pay for substance abuse purposes, shall (name of

    
    county) be authorized to impose an increase on its share of

    
    local sales taxes by (insert rate) for a period not to

    
    exceed (insert number of years)?"
        As additional information on the ballot below the

    
    question shall appear the following:
        "This would mean that a consumer would pay an

    
    additional (insert amount) in sales tax for every $100 of

    
    tangible personal property bought at retail. If imposed,

    
    the additional tax would cease being collected at the end

    
    of (insert number of years), if not terminated earlier by a

    
    vote of the county board."
        The votes shall be recorded as "Yes" or "No". 
    If a majority of the electors voting on
the proposition 
vote in favor of it, the county may impose the tax.
 A county 
may not submit more than one proposition authorized by this 
Section
to the electors at any one time.

    This additional tax may not be imposed on tangible personal 
property taxed at the 1% rate under the Retailers' Occupation 
Tax Act. Beginning December 1, 2019, this tax is not imposed on 
sales of aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the county does not have an 
airport-related purpose to which it dedicates aviation fuel tax 
revenue, then aviation fuel is excluded from the tax.  The 
county must comply with the certification requirements for 
airport-related purposes under Section 5-1184.  For purposes of 
this Act, "airport-related purposes" has the meaning ascribed 
in Section 6z-20.2 of the State Finance Act.  This exclusion for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county.  The tax imposed by a county under this 
Section and
all civil penalties that may be assessed as an 
incident of the tax shall be
collected and enforced by the 
Illinois Department of Revenue and deposited
into a special 
fund created for that purpose.  The certificate
of registration 
that is issued by the Department to a retailer under the

Retailers' Occupation Tax Act shall permit the retailer to 
engage in a business
that is taxable without registering 
separately with the Department under an
ordinance or resolution 
under this Section.  The Department has full
power to administer 
and enforce this Section, to collect all taxes and
penalties 
due under this Section, to dispose of taxes and penalties so

collected in the manner provided in this Section, and to 
determine
all rights to credit memoranda arising on account of 
the erroneous payment of
a tax or penalty under this Section.  
In the administration of and compliance
with this Section, the 
Department and persons who are subject to this Section
shall 
(i) have the same rights, remedies, privileges, immunities, 
powers, and
duties, (ii) be subject to the same conditions, 
restrictions, limitations,
penalties, and definitions of 
terms, and (iii) employ the same modes of
procedure as are 
prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f,
1i, 1j,
1k, 1m, 
1n,
2 through 2-70 (in respect to all provisions contained in 
those Sections
other than the
State rate of tax), 2a, 2b, 2c, 3 
(except provisions
relating to
transaction returns and quarter 
monthly payments, and except that the retailer's discount is 
not allowed for taxes paid on aviation fuel that are deposited 
into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 
5c, 5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 
9, 10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act 
and Section 3-7 of the Uniform Penalty and
Interest Act as if 
those provisions were set forth in this Section.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
sellers' tax liability by
separately stating the tax as an 
additional charge, which charge may be stated
in combination, 
in a single amount, with State tax which sellers are required

to collect under the Use Tax Act, pursuant to such bracketed 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the County
Public Safety, Public Facilities, 
Mental Health, Substance Abuse, or Transportation Retailers' 
Occupation Tax Fund.

    (b) If a tax has been imposed under subsection (a), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the county, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the county
as an
incident to a sale of service.
This tax may 
not be imposed on tangible personal property taxed at the 1% 
rate under the Service Occupation Tax Act. Beginning December 
1, 2019, this tax is not imposed on sales of aviation fuel 
unless the tax revenue is expended for airport-related 
purposes. If the county does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  The county must comply 
with the certification requirements for airport-related 
purposes under Section 5-1184.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
county.
The tax imposed under this subsection and all civil 
penalties that may be
assessed as an incident thereof shall be 
collected and enforced by the
Department of Revenue. The 
Department has
full power to
administer and enforce this 
subsection; to collect all taxes and penalties
due hereunder; 
to dispose of taxes and penalties so collected in the manner

hereinafter provided; and to determine all rights to credit 
memoranda
arising on account of the erroneous payment of tax or 
penalty hereunder.
In the administration of, and compliance 
with this subsection, the
Department and persons who are 
subject to this paragraph shall (i) have the
same rights, 
remedies, privileges, immunities, powers, and duties, (ii) be

subject to the same conditions, restrictions, limitations, 
penalties,
exclusions, exemptions, and definitions of terms, 
and (iii) employ the same
modes
of procedure as are prescribed 
in Sections 2 (except that the
reference to State in the 
definition of supplier maintaining a place of
business in this 
State shall mean the county), 2a, 2b, 2c, 3 through
3-50 (in 
respect to all provisions therein other than the State rate of

tax), 4 (except that the reference to the State shall be to the 
county),
5, 7, 8 (except that the jurisdiction to which the tax 
shall be a debt to
the extent indicated in that Section 8 shall 
be the county), 9 (except as
to the disposition of taxes and 
penalties collected, and except that the retailer's discount is 
not allowed for taxes paid on aviation fuel that are deposited 
into the Local Government Aviation Trust Fund), 10, 11, 12 
(except the reference therein to Section 2b of the
Retailers' 
Occupation Tax Act), 13 (except that any reference to the State

shall mean the county), Section 15, 16,
17, 18, 19 and 20 of 
the Service Occupation Tax Act and Section 3-7 of
the Uniform 
Penalty and Interest Act, as fully as if those provisions were

set forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the County Public Safety, Public Facilities, 
Mental Health, Substance Abuse, or Transportation Retailers' 
Occupation Fund.

    Nothing in this subsection shall be construed to authorize 
the county
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (c) Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State Treasurer, 
ex
officio,
as trustee, all taxes and penalties collected under 
this Section to be
deposited into the County Public Safety, 
Public Facilities, Mental Health, Substance Abuse, or 
Transportation Retailers'
Occupation Tax Fund, which
shall be 
an unappropriated trust fund held outside of the State 
treasury. Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019, shall be immediately paid over by 
the Department to the State Treasurer, ex officio, as trustee, 
for deposit into the Local Government Aviation Trust Fund. The 
Department shall only pay moneys into the Local Government 
Aviation Trust Fund under this Act for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district. 
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money
to the counties from which 
retailers have paid
taxes or penalties to the Department during 
the second preceding
calendar month.  The amount to be paid to 
each county, and deposited by the
county into its special fund 
created for the purposes of this Section, shall
be the amount 
(not
including credit memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected under this Section during the second

preceding
calendar month by the Department plus an amount the 
Department determines is
necessary to offset any amounts that 
were erroneously paid to a different
taxing body, and not 
including (i) an amount equal to the amount of refunds
made

during the second preceding calendar month by the Department on 
behalf of
the county, (ii) any amount that the Department 
determines is
necessary to offset any amounts that were payable 
to a different taxing body
but were erroneously paid to the 
county, (iii) any amounts that are transferred to the STAR 
Bonds Revenue Fund, and (iv) 1.5% of the remainder, which shall 
be transferred into the Tax Compliance and Administration Fund. 
The Department, at the time of each monthly disbursement to the 
counties, shall prepare and certify to the State Comptroller 
the amount to be transferred into the Tax Compliance and 
Administration Fund under this subsection.  Within 10 days after 
receipt by the
Comptroller of the disbursement certification to 
the counties and the Tax Compliance and Administration Fund 
provided for in
this Section to be given to the Comptroller by 
the Department, the Comptroller
shall cause the orders to be 
drawn for the respective amounts in accordance
with directions 
contained in the certification.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in March of each year to 
each county that received
more than $500,000 in disbursements 
under the preceding paragraph in the
preceding calendar year.  
The allocation shall be in an amount equal to the
average 
monthly distribution made to each such county under the 
preceding
paragraph during the preceding calendar year 
(excluding the 2 months of
highest receipts).  The distribution 
made in March of each year subsequent to
the year in which an 
allocation was made pursuant to this paragraph and the

preceding paragraph shall be reduced by the amount allocated 
and disbursed
under this paragraph in the preceding calendar 
year.  The Department shall
prepare and certify to the 
Comptroller for disbursement the allocations made in

accordance with this paragraph.

    A county may direct, by ordinance, that all or a portion of 
the taxes and penalties collected under the Special County 
Retailers' Occupation Tax For Public Safety, Public 
Facilities, Mental Health, Substance Abuse, or Transportation 
be deposited into the Transportation Development Partnership 
Trust Fund. 
    (d) For the purpose of determining the local governmental 
unit whose tax is
applicable, a retail sale by a producer of 
coal or another mineral mined in
Illinois is a sale at retail 
at the place where the coal or other mineral mined
in Illinois 
is extracted from the earth.  This paragraph does not apply to 
coal
or another mineral when it is delivered or shipped by the 
seller to the
purchaser
at a point outside Illinois so that the 
sale is exempt under the United States
Constitution as a sale 
in interstate or foreign commerce.

    (e) Nothing in this Section shall be construed to authorize 
a county to
impose a
tax upon the privilege of engaging in any 
business that under the Constitution
of the United States may 
not be made the subject of taxation by this State.

    (e-5) If a county imposes a tax under this Section, the 
county board may,
by ordinance, discontinue or lower the rate 
of the tax.  If the county board
lowers the tax rate or 
discontinues the tax, a referendum must be
held in accordance 
with subsection (a) of this Section in order to increase the

rate of the tax or to reimpose the discontinued tax.

    (f) Beginning April 1, 1998 and through December 31, 2013, 
the results of any election authorizing a
proposition to impose 
a tax
under this Section or effecting a change in the rate of 
tax, or any ordinance
lowering the rate or discontinuing the 
tax,
shall be certified
by the
county clerk and filed with the 
Illinois Department of Revenue
either (i) on or
before the 
first day of April, whereupon the Department shall proceed to

administer and enforce the tax as of the first day of July next 
following
the filing; or (ii)
on or before the first day of 
October, whereupon the
Department shall proceed to administer 
and enforce the tax as of the first
day of January next 
following the filing.

    Beginning January 1, 2014, the results of any election 
authorizing a proposition to impose a tax under this Section or 
effecting an increase in the rate of tax, along with the 
ordinance adopted to impose the tax or increase the rate of the 
tax, or any ordinance adopted to lower the rate or discontinue 
the tax, shall be certified by the county clerk and filed with 
the Illinois Department of Revenue either (i) on or before the 
first day of May, whereupon the Department shall proceed to 
administer and enforce the tax as of the first day of July next 
following the adoption and filing; or (ii) on or before the 
first day of October, whereupon the Department shall proceed to 
administer and enforce the tax as of the first day of January 
next following the adoption and filing. 
    (g) When certifying the amount of a monthly disbursement to 
a county under
this
Section, the Department shall increase or 
decrease the amounts by an amount
necessary to offset any 
miscalculation of previous disbursements.  The offset
amount 
shall be the amount erroneously disbursed within the previous 6 
months
from the time a miscalculation is discovered.

    (h) This Section may be cited as the "Special County 
Occupation Tax
For Public Safety, Public Facilities, Mental 
Health, Substance Abuse, or Transportation Law".

    (i) For purposes of this Section, "public safety" includes, 
but is not
limited to, crime prevention, detention, fire 
fighting, police, medical,
ambulance, or other emergency

services.  The county may share tax proceeds received under this 
Section for public safety purposes, including proceeds 
received before August 4, 2009 (the effective date of Public 
Act 96-124),  with any fire protection district located in the 
county. For the purposes of this Section, "transportation" 
includes, but
is not limited to, the construction,
maintenance, 
operation, and improvement of public highways, any other

purpose for which a county may expend funds under the Illinois 
Highway Code,
and passenger rail transportation. For the 
purposes of this Section, "public facilities purposes" 
includes, but is not limited to, the acquisition, development, 
construction, reconstruction, rehabilitation, improvement, 
financing, architectural planning, and installation of capital 
facilities consisting of buildings, structures, and durable 
equipment and for the acquisition and improvement of real 
property and interest in real property required, or expected to 
be required, in connection with the public facilities, for use 
by the county for the furnishing of governmental services to 
its citizens, including but not limited to museums and nursing 
homes.
    (j) The Department may promulgate rules to implement Public 
Act 95-1002 only to the extent necessary to apply the existing 
rules for the Special County Retailers' Occupation Tax for 
Public Safety to this new purpose for public facilities. 

(Source: P.A. 99-4, eff. 5-31-15; 99-217, eff. 7-31-15; 99-642, 
eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-1167, eff. 1-4-19; 100-1171, eff. 1-4-19; revised 1-9-19.)
 
    (55 ILCS 5/5-1006.7)
    Sec. 5-1006.7. School facility occupation taxes.
    (a) In any county, a tax shall be imposed upon all persons 
engaged in the business of selling tangible personal property, 
other than personal property titled or registered with an 
agency of this State's government, at retail in the county on 
the gross receipts from the sales made in the course of 
business to provide revenue to be used exclusively for school 
facility purposes (except as otherwise provided in this 
Section) if a proposition for the tax has been submitted to the 
electors of that county and approved by a majority of those 
voting on the question as provided in subsection (c).  The tax 
under this Section shall be imposed only in one-quarter percent 
increments and may not exceed 1%.
    This additional tax may not be imposed on tangible personal 
property taxed at the 1% rate under the Retailers' Occupation 
Tax Act. Beginning December 1, 2019, this tax is not imposed on 
sales of aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the county does not have an 
airport-related purpose to which it dedicates aviation fuel tax 
revenue, then aviation fuel is excluded from the tax.  The 
county must comply with the certification requirements for 
airport-related purposes under Section 5-1184.  For purposes of 
this Act, "airport-related purposes" has the meaning ascribed 
in Section 6z-20.2 of the State Finance Act.  This exclusion for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county.
The Department of Revenue has full power 
to administer and enforce this subsection, to collect all taxes 
and penalties due under this subsection, to dispose of taxes 
and penalties so collected in the manner provided in this 
subsection, and to determine all rights to credit memoranda 
arising on account of the erroneous payment of a tax or penalty 
under this subsection.  The Department shall deposit all taxes 
and penalties collected under this subsection into a special 
fund created for that purpose.
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection (i) have the same rights, remedies, privileges, 
immunities, powers, and duties, (ii) are subject to the same 
conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) shall employ the same modes of 
procedure as are set forth in Sections 1 through 1o, 2 through 
2-70 (in respect to all provisions contained in those Sections 
other than the State rate of tax), 2a through 2h, 3 (except as 
to the disposition of taxes and penalties collected, and except 
that the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 
5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 
of the Retailers' Occupation Tax Act and all provisions of the 
Uniform Penalty and Interest Act as if those provisions were 
set forth in this subsection.
    The certificate of registration that is issued by the 
Department to a retailer under the Retailers' Occupation Tax 
Act permits the retailer to engage in a business that is 
taxable without registering separately with the Department 
under an ordinance or resolution under this subsection.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
seller's tax liability by separately stating that tax as an 
additional charge, which may be stated in combination, in a 
single amount, with State tax that sellers are required to 
collect under the Use Tax Act, pursuant to any bracketed 
schedules set forth by the Department.
    (b) If a tax has been imposed under subsection (a), then a 
service occupation tax must also be imposed at the same rate 
upon all persons engaged, in the county, in the business of 
making sales of service, who, as an incident to making those 
sales of service, transfer tangible personal property within 
the county as an incident to a sale of service.
    This tax may not be imposed on tangible personal property 
taxed at the 1% rate under the Service Occupation Tax Act. 
Beginning December 1, 2019, this tax is not imposed on sales of 
aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the county does not have an 
airport-related purpose to which it dedicates aviation fuel tax 
revenue, then aviation fuel is excluded from the tax.  The 
county must comply with the certification requirements for 
airport-related purposes under Section 5-1184.  For purposes of 
this Act, "airport-related purposes" has the meaning ascribed 
in Section 6z-20.2 of the State Finance Act.  This exclusion for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department and deposited into a 
special fund created for that purpose.  The Department has full 
power to administer and enforce this subsection, to collect all 
taxes and penalties due under this subsection, to dispose of 
taxes and penalties so collected in the manner provided in this 
subsection, and to determine all rights to credit memoranda 
arising on account of the erroneous payment of a tax or penalty 
under this subsection.
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection shall (i) have the same rights, remedies, 
privileges, immunities, powers and duties, (ii) be subject to 
the same conditions, restrictions, limitations, penalties and 
definition of terms, and (iii) employ the same modes of 
procedure as are set forth in Sections 2 (except that that 
reference to State in the definition of supplier maintaining a 
place of business in this State means the county), 2a through 
2d, 3 through 3-50 (in respect to all provisions contained in 
those Sections other than the State rate of tax), 4 (except 
that the reference to the State shall be to the county), 5, 7, 
8 (except that the jurisdiction to which the tax is a debt to 
the extent indicated in that Section 8 is the county), 9 
(except as to the disposition of taxes and penalties collected, 
and except that the retailer's discount is not allowed for 
taxes paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 10, 11, 12 (except the 
reference therein to Section 2b of the Retailers' Occupation 
Tax Act), 13 (except that any reference to the State means the 
county), Section 15, 16, 17, 18, 19, and 20 of the Service 
Occupation Tax Act and all provisions of the Uniform Penalty 
and Interest Act, as fully as if those provisions were set 
forth herein.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
serviceman's tax liability by separately stating the tax as an 
additional charge, which may be stated in combination, in a 
single amount, with State tax that servicemen are authorized to 
collect under the Service Use Tax Act, pursuant to any 
bracketed schedules set forth by the Department.
    (c) The tax under this Section may not be imposed until the 
question of imposing the tax has been submitted to the electors 
of the county at a regular election and approved by a majority 
of the electors voting on the question.  For all regular 
elections held prior to August 23, 2011 (the effective date of 
Public Act 97-542), upon a resolution by the county board or a 
resolution by school district boards that represent at least 
51% of the student enrollment within the county, the county 
board must certify the question to the proper election 
authority in accordance with the Election Code.
    For all regular elections held prior to August 23, 2011 
(the effective date of Public Act 97-542), the election 
authority must submit the question in substantially the 
following form:
        Shall (name of county) be authorized to impose a 
    retailers' occupation tax and a service occupation tax 
    (commonly referred to as a "sales tax") at a rate of 
    (insert rate) to be used exclusively for school facility 
    purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote 
in the affirmative, then the county may, thereafter, impose the 
tax.
    For all regular elections held on or after August 23, 2011 
(the effective date of Public Act 97-542), the regional 
superintendent of schools for the county must, upon receipt of 
a resolution or resolutions of school district boards that 
represent more than 50% of the student enrollment within the 
county, certify the question to the proper election authority 
for submission to the electors of the county at the next 
regular election at which the question lawfully may be 
submitted to the electors, all in accordance with the Election 
Code.
    For all regular elections held on or after August 23, 2011 
(the effective date of Public Act 97-542), the election 
authority must submit the question in substantially the 
following form:
        Shall a retailers' occupation tax and a service 
    occupation tax (commonly referred to as a "sales tax") be 
    imposed in (name of county) at a rate of (insert rate) to 
    be used exclusively for school facility purposes?
The election authority must record the votes as "Yes" or "No".
    If a majority of the electors voting on the question vote 
in the affirmative, then the tax shall be imposed at the rate 
set forth in the question. 
    For the purposes of this subsection (c), "enrollment" means 
the head count of the students residing in the county on the 
last school day of September of each year, which must be 
reported on the Illinois State Board of Education Public School 
Fall Enrollment/Housing Report.

    (d) Except as otherwise provided, the The Department shall 
immediately pay over to the State Treasurer, ex officio, as 
trustee, all taxes and penalties collected under this Section 
to be deposited into the School Facility Occupation Tax Fund, 
which shall be an unappropriated trust fund held outside the 
State treasury. Taxes and penalties collected on aviation fuel 
sold on or after December 1, 2019, shall be immediately paid 
over by the Department to the State Treasurer, ex officio, as 
trustee, for deposit into the Local Government Aviation Trust 
Fund. The Department shall only pay moneys into the Local 
Government Aviation Trust Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the county.
    On or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to the regional 
superintendents of schools in counties from which retailers or 
servicemen have paid taxes or penalties to the Department 
during the second preceding calendar month.  The amount to be 
paid to each regional superintendent of schools and disbursed 
to him or her in accordance with Section 3-14.31 of the School 
Code, is equal to the amount (not including credit memoranda 
and not including taxes and penalties collected on aviation 
fuel sold on or after December 1, 2019) collected from the 
county under this Section during the second preceding calendar 
month by the Department, (i) less 2% of that amount (except the 
amount collected on aviation fuel sold on or after December 1, 
2019), which shall be deposited into the Tax Compliance and 
Administration Fund and shall be used by the Department, 
subject to appropriation, to cover the costs of the Department 
in administering and enforcing the provisions of this Section, 
on behalf of the county, (ii) plus an amount that the 
Department determines is necessary to offset any amounts that 
were erroneously paid to a different taxing body; (iii) less an 
amount equal to the amount of refunds made during the second 
preceding calendar month by the Department on behalf of the 
county; and (iv) less any amount that the Department determines 
is necessary to offset any amounts that were payable to a 
different taxing body but were erroneously paid to the county. 
When certifying the amount of a monthly disbursement to a 
regional superintendent of schools under this Section, the 
Department shall increase or decrease the amounts by an amount 
necessary to offset any miscalculation of previous 
disbursements within the previous 6 months from the time a 
miscalculation is discovered.
    Within 10 days after receipt by the Comptroller from the 
Department of the disbursement certification to the regional 
superintendents of the schools provided for in this Section, 
the Comptroller shall cause the orders to be drawn for the 
respective amounts in accordance with directions contained in 
the certification.
    If the Department determines that a refund should be made 
under this Section to a claimant instead of issuing a credit 
memorandum, then the Department shall notify the Comptroller, 
who shall cause the order to be drawn for the amount specified 
and to the person named in the notification from the 
Department.  The refund shall be paid by the Treasurer out of 
the School Facility Occupation Tax Fund.

    (e) For the purposes of determining the local governmental 
unit whose tax is applicable, a retail sale by a producer of 
coal or another mineral mined in Illinois is a sale at retail 
at the place where the coal or other mineral mined in Illinois 
is extracted from the earth.  This subsection does not apply to 
coal or another mineral when it is delivered or shipped by the 
seller to the purchaser at a point outside Illinois so that the 
sale is exempt under the United States Constitution as a sale 
in interstate or foreign commerce.
    (f) Nothing in this Section may be construed to authorize a 
tax to be imposed upon the privilege of engaging in any 
business that under the Constitution of the United States may 
not be made the subject of taxation by this State.
    (g) If a county board imposes a tax under this Section 
pursuant to a referendum held before August 23, 2011 (the 
effective date of Public Act 97-542) at a rate below the rate 
set forth in the question approved by a majority of electors of 
that county voting on the question as provided in subsection 
(c), then the county  board may, by ordinance, increase the rate 
of the tax up to the rate set forth in the question  approved by 
a majority of electors of that county voting on the question as 
provided in subsection (c). If a county board imposes a tax 
under this Section pursuant to a referendum held before August 
23, 2011 (the effective date of Public Act 97-542), then the 
board may, by ordinance, discontinue or reduce the rate of the 
tax.  If a tax is imposed under this Section pursuant to a 
referendum held on or after August 23, 2011 (the effective date 
of Public Act 97-542), then the county board may reduce or 
discontinue the  tax, but only in accordance with subsection 
(h-5) of this Section. If, however, a school board issues bonds 
that are secured by the proceeds of the tax under this Section, 
then the county board may not reduce the tax rate or 
discontinue the tax if that rate reduction or discontinuance 
would adversely affect the school board's ability to pay the 
principal and interest on those bonds as they become due or 
necessitate the extension of additional property taxes to pay 
the principal and interest on those bonds.  If the county board 
reduces the tax rate or discontinues the tax, then a referendum 
must be held in accordance with subsection (c) of this Section 
in order to increase the rate of the tax or to reimpose the 
discontinued tax. 
    Until January 1, 2014, the results of any election that 
imposes, reduces, or discontinues a tax under this Section must 
be certified by the election authority, and any ordinance that 
increases or lowers the rate or discontinues the tax must be 
certified by the county clerk and, in each case, filed with the 
Illinois Department of Revenue either (i) on or before the 
first day of April, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of July next following the filing; or (ii) on or 
before the first day of October, whereupon the Department shall 
proceed to administer and enforce the tax or change in the rate 
as of the first day of January next following the filing.
    Beginning January 1, 2014, the results of any election that 
imposes, reduces, or discontinues a tax under this Section must 
be certified by the election authority, and any ordinance that 
increases or lowers the rate or discontinues the tax must be 
certified by the county clerk and, in each case, filed with the 
Illinois Department of Revenue either (i) on or before the 
first day of May, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of July next following the filing; or (ii) on or 
before the first day of October, whereupon the Department shall 
proceed to administer and enforce the tax or change in the rate 
as of the first day of January next following the filing. 
    (h) For purposes of this Section, "school facility 
purposes" means (i) the acquisition, development, 
construction, reconstruction, rehabilitation, improvement, 
financing, architectural planning, and installation of capital 
facilities consisting of buildings, structures, and durable 
equipment and for the acquisition and improvement of real 
property and interest in real property required, or expected to 
be required, in connection with the capital facilities and (ii) 
the  payment of bonds or other obligations heretofore or 
hereafter issued, including bonds or other obligations 
heretofore or hereafter issued to refund or to continue to 
refund bonds or other obligations issued, for school facility 
purposes, provided that the taxes levied to pay those bonds  are 
abated by the amount of the taxes imposed under this Section 
that are used to pay those bonds.  "School-facility purposes" 
also includes fire prevention, safety, energy conservation, 
accessibility, school security, and specified repair purposes 
set forth under Section 17-2.11 of the School Code.
    (h-5) A county board in a county where a tax has been 
imposed under this Section pursuant to a referendum held on or 
after August 23, 2011 (the effective date of Public Act 97-542) 
may, by ordinance or resolution, submit to the voters of the 
county the question of reducing or discontinuing the tax. In 
the ordinance or resolution, the county board shall certify the 
question to the proper election authority in accordance with 
the Election Code. The election authority must submit the 
question in substantially the following form:
        Shall the school facility retailers' occupation tax 
    and service occupation tax (commonly  referred to as the 
    "school facility sales tax") currently imposed in (name of 
    county) at a rate of (insert rate) be (reduced to (insert 
    rate))(discontinued)?
If a majority of the electors voting on the question vote in 
the affirmative, then, subject to the provisions of subsection 
(g) of this Section, the tax shall be reduced or discontinued 
as set forth in the question. 
    (i) This Section does not apply to Cook County.
    (j) This Section may be cited as the County School Facility 
Occupation Tax Law.


(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; 
99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)
 



    (55 ILCS 5/5-1007)  (from Ch. 34, par. 5-1007)


    Sec. 5-1007. Home Rule County Service Occupation Tax Law. 
The corporate
authorities of a home rule county may impose a 
tax upon all persons
engaged, in such county, in the business 
of making sales of service at the
same rate of tax imposed 
pursuant to Section 5-1006 of the selling price of
all tangible 
personal property transferred by such servicemen either in the

form of tangible personal property or in the form of real 
estate as an
incident to a sale of service. If imposed, such 
tax shall only be imposed
in 1/4% increments. On and after 
September 1, 1991, this additional tax may
not be imposed on 
tangible personal property taxed at the 1% rate under the 
Service Occupation Tax Act. Beginning December 1, 2019, this 
tax is not imposed on sales of aviation fuel unless the tax 
revenue is expended for airport-related purposes. If the county 
does not have an airport-related purpose to which it dedicates 
aviation fuel tax revenue, then aviation fuel is excluded from 
the tax.  The county must comply with the certification 
requirements for airport-related purposes under Section 
5-1184.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the county.  The changes made 
to this Section by this amendatory Act of the 101st General 
Assembly are a denial and limitation of home rule powers and 
functions under subsection (g) of Section 6 of Article VII of 
the Illinois Constitution.
The tax imposed by a home rule 
county pursuant to this Section and all
civil penalties that 
may be assessed as an incident thereof shall be
collected and 
enforced by the State Department of Revenue. The certificate
of 
registration which is issued by the Department to a retailer 
under the
Retailers' Occupation Tax Act or under the Service 
Occupation Tax Act shall
permit such registrant to engage in a 
business which is taxable under any
ordinance or resolution 
enacted pursuant to this Section without
registering 
separately with the Department under such ordinance or

resolution or under this Section.  The Department shall have 
full power
to administer and enforce this Section; to collect 
all taxes and
penalties due hereunder; to dispose of taxes and 
penalties so collected
in the manner hereinafter provided; and 
to determine all rights to
credit memoranda arising on account 
of the erroneous payment of tax or
penalty hereunder.  In the 
administration of, and compliance with, this
Section the 
Department and persons who are subject to this Section
shall 
have the same rights, remedies, privileges, immunities, powers 
and
duties, and be subject to the same conditions, 
restrictions,
limitations, penalties and definitions of terms, 
and employ the same
modes of procedure, as are prescribed in 
Sections 1a-1, 2, 2a, 3 through
3-50 (in respect to all 
provisions therein other than the State rate of
tax), 4 (except 
that the reference to the State shall be to the taxing
county), 
5, 7, 8 (except that the jurisdiction to which the tax shall be 
a
debt to the extent indicated in that Section 8 shall be the 
taxing county),
9 (except as to the disposition of taxes and 
penalties collected, and
except that the returned merchandise 
credit for this county tax may not be
taken against any State 
tax, and except that the retailer's discount is not allowed for 
taxes paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 10, 11, 12 (except the 
reference therein to
Section 2b of the Retailers' Occupation 
Tax Act), 13 (except that any
reference to the State shall mean 
the taxing county), the first paragraph
of Section 15, 16, 17, 
18, 19 and 20 of the Service Occupation Tax
Act and Section 3-7 
of the Uniform Penalty and Interest Act, as fully as if
those 
provisions were set forth herein.

    No tax may be imposed by a home rule county pursuant to 
this Section
unless such county also imposes a tax at the same 
rate pursuant to Section
5-1006.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their serviceman's tax
liability hereunder by separately 
stating such tax as an additional
charge, which charge may be 
stated in combination, in a single amount,
with State tax which 
servicemen are authorized to collect under the
Service Use Tax 
Act, pursuant to such bracket schedules as the
Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing credit 
memorandum, the
Department shall notify the State Comptroller, 
who shall cause the
order to be drawn for the amount specified, 
and to the person named,
in such notification from the 
Department. Such refund shall be paid by
the State Treasurer 
out of the home rule county retailers' occupation tax fund.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, ex 
officio
ex-officio, as trustee, all taxes and penalties 
collected hereunder for deposit into the Home Rule County 
Retailers' Occupation Tax Fund.  Taxes and penalties collected 
on aviation fuel sold on or after December 1, 2019, shall be 
immediately paid over by the Department to the State Treasurer, 
ex officio, as trustee, for deposit into the Local Government 
Aviation Trust Fund. The Department shall only pay moneys into 
the Local Government Aviation Trust Fund under this Act for so 
long as the revenue use requirements of 49 U.S.C. 47107(b) and 
49 U.S.C. 47133 are binding on the county. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named counties, the 
counties to be those from
which suppliers and servicemen have 
paid taxes or penalties hereunder to
the Department during the 
second preceding calendar month.  The amount
to be paid to each 
county shall be the amount (not including credit
memoranda and 
not including taxes and penalties collected on aviation fuel 
sold on or after December 1, 2019) collected hereunder during 
the second preceding calendar
month by the Department, and not 
including an amount equal to the amount
of refunds made during 
the second preceding calendar month by the
Department on behalf 
of such county, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the counties, shall prepare and 
certify to the State Comptroller the amount to be transferred 
into the Tax Compliance and Administration Fund under this 
Section.  Within 10 days after receipt, by the
Comptroller, of 
the disbursement certification to the counties and the Tax 
Compliance and Administration Fund provided for
in this Section 
to be given to the Comptroller by the Department, the

Comptroller shall cause the orders to be drawn for the 
respective amounts
in accordance with the directions contained 
in such certification.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in each year to each 
county which received more
than $500,000 in disbursements under 
the preceding paragraph in the
preceding calendar year.  The 
allocation shall be in an amount equal to the
average monthly 
distribution made to each such county under the preceding

paragraph during the preceding calendar year (excluding the 2 
months of
highest receipts).  The distribution made in March of 
each year
subsequent to the year in which an allocation was 
made pursuant to this
paragraph and the preceding paragraph 
shall be reduced by the
amount allocated and disbursed under 
this paragraph in the preceding
calendar year.  The Department 
shall prepare and certify to the Comptroller
for disbursement 
the allocations made in accordance with this paragraph.

    Nothing in this Section shall be construed to authorize a

county to impose a tax upon the privilege of engaging in any

business which under the Constitution of the United States may 
not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following such adoption and
filing. 
Beginning January 1, 1992, an ordinance or resolution imposing

or discontinuing the tax hereunder or effecting a change in the 
rate
thereof shall be adopted and a certified copy thereof 
filed with the
Department on or before the first day of July, 
whereupon the Department
shall proceed to administer and 
enforce this Section as of the first day of
October next 
following such adoption and filing.
Beginning January 1, 1993, 
an ordinance or resolution imposing or
discontinuing the tax 
hereunder or effecting a change in the rate thereof
shall be 
adopted and a certified copy thereof filed with the Department 
on
or before the first day of October, whereupon the Department 
shall proceed
to administer and enforce this Section as of the 
first day of January next
following such adoption and filing.
 
Beginning April 1, 1998, an ordinance or
resolution imposing or

discontinuing the tax hereunder or effecting a change in the 
rate thereof shall
either (i) be adopted and a certified copy 
thereof filed with the Department on
or
before the first day of 
April, whereupon the Department shall proceed to
administer and 
enforce this Section as of the first day of July next following

the adoption and filing; or (ii) be adopted and a certified 
copy thereof filed
with the Department on or before the first 
day of October, whereupon the
Department shall proceed to 
administer and enforce this Section as of the first
day of 
January next following the adoption and filing.

    This Section shall be known and may be cited as the Home 
Rule County
Service Occupation Tax Law.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (55 ILCS 5/5-1008.5)



    Sec. 5-1008.5. Use and occupation taxes. 

    (a) The Rock Island County Board may adopt a resolution 
that authorizes a
referendum on
the
question of whether the 
county shall be authorized to impose a retailers'
occupation 
tax, a service occupation tax, and a use tax
at a rate of 1/4 of 
1% on behalf of the economic
development
activities of Rock 
Island County and communities located within the county. The

county board shall certify the question
to the proper election 
authorities who shall submit the question to the voters
of the 
county at the next regularly scheduled election in accordance

with the general election law. The question shall
be in 
substantially the following form:


        Shall Rock Island County be authorized to impose a 
    retailers'
occupation tax, a service occupation tax, and a 
    use tax at the rate of 1/4 of
1%
for the sole purpose of 
    economic development activities, including creation and

    retention of job
opportunities, support of affordable 
    housing opportunities, and enhancement of
quality of life 
    improvements?

    Votes shall be recorded as "yes" or "no". If a majority of 
all votes cast on
the proposition are in favor of the 
proposition, the county is authorized to
impose the tax.

    (b) The county shall impose the retailers'
occupation tax 
upon all persons engaged in the business of selling tangible

personal property at retail in the county, at the
rate approved 
by referendum, on the
gross receipts from the sales made in the 
course of those businesses within
the county. This additional 
tax may not be imposed on tangible personal property taxed at 
the 1% rate under the Retailers' Occupation Tax Act. Beginning 
December 1, 2019, this tax is not imposed on sales of aviation 
fuel unless the tax revenue is expended for airport-related 
purposes. If the county does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  The county must comply 
with the certification requirements for airport-related 
purposes under Section 5-1184.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
county. The tax imposed under this Section and all civil

penalties that may be assessed as an incident of the tax shall 
be collected
and enforced by the Department of Revenue.  The 
Department has
full power to administer and enforce this 
Section; to collect all taxes
and penalties so collected in the 
manner provided in this Section; and to
determine
all rights to 
credit memoranda arising on account of the erroneous payment
of 
tax or penalty under this Section.  In the administration of, 
and compliance
with,
this Section, the Department and persons 
who are subject to this Section
shall (i) have the same rights, 
remedies, privileges, immunities, powers and
duties, (ii) be 
subject to the same conditions, restrictions, limitations,

penalties, exclusions, exemptions, and definitions of terms, 
and (iii) employ
the same modes of procedure as are prescribed 
in Sections 1,
1a, 1a-1, 1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 
2-5, 2-5.5, 2-10 (in respect
to all provisions
other than the 
State rate of tax), 2-15 through 2-70, 2a, 2b, 2c, 3
(except as 
to
the
disposition of taxes and penalties collected and 
provisions related to
quarter monthly payments , and except 
that the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 
5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the 
Retailers' Occupation Tax Act and Section 3-7 of the Uniform 
Penalty
and Interest Act, as fully as if those provisions were 
set forth in this
subsection.

    Persons subject to any tax imposed under this subsection 
may reimburse
themselves for their seller's tax liability by 
separately stating
the tax as an additional charge, which 
charge may be stated in combination,
in a single amount, with 
State taxes that sellers are required to collect,
in accordance 
with bracket schedules prescribed by the
Department.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the tax fund referenced under
paragraph (g) of 
this Section.

    If a tax is imposed under this subsection (b), a tax shall 
also be
imposed at the same rate under subsections (c) and (d) 
of this Section.

    For the purpose of determining whether a tax authorized 
under this Section
is applicable, a retail sale, by a producer 
of coal or another mineral mined
in Illinois, is a sale at 
retail at the place where the coal or other mineral
mined in 
Illinois is extracted from the earth.  This paragraph does not

apply to coal or another mineral when it is delivered or 
shipped by the seller
to the purchaser at a point outside 
Illinois so that the sale is exempt
under the federal 
Constitution as a sale in interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize the 
county
to impose a tax upon the privilege of engaging in any

business that under the Constitution of the United States may 
not be made
the subject of taxation by this State.

    (c) If a tax has been imposed under subsection (b), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the county, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the county
as an incident to a sale of service.
This additional 
tax may not be imposed on tangible personal property taxed at 
the 1% rate under the Service Occupation Tax Act. Beginning 
December 1, 2019, this tax is not imposed on sales of aviation 
fuel unless the tax revenue is expended for airport-related 
purposes. If the county does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  The county must comply 
with the certification requirements for airport-related 
purposes under Section 5-1184.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
county.
The tax imposed under this subsection and all civil 
penalties that may be
assessed as an incident of the tax shall 
be collected and enforced by the
Department of Revenue. The 
Department has
full power to
administer and enforce this 
paragraph; to collect all taxes and penalties
due under this 
Section; to dispose of taxes and penalties so collected in the

manner
provided in this Section; and to determine all rights to 
credit memoranda
arising on account of the erroneous payment of 
tax or penalty under this
Section.
In the administration of, 
and compliance with this paragraph, the
Department and persons 
who are subject to this paragraph shall (i) have the
same 
rights, remedies, privileges, immunities, powers, and duties, 
(ii) be
subject to the same conditions, restrictions, 
limitations, penalties,
exclusions, exemptions, and 
definitions of terms, and (iii) employ the same
modes
of 
procedure as are prescribed in Sections 2 (except that the

reference to State in the definition of supplier maintaining a 
place of
business in this State shall mean the county), 2a, 2b, 
3 through
3-55 (in respect to all provisions other than the 
State rate of
tax), 4 (except that the reference to the State 
shall be to the county),
5, 7, 8 (except that the jurisdiction 
to which the tax shall be a debt to
the extent indicated in 
that Section 8 shall be the county), 9 (except as
to the 
disposition of taxes and penalties collected, and except that

the returned merchandise credit for this tax may not be taken 
against any
State tax, and except that the retailer's discount 
is not allowed for taxes paid on aviation fuel that are 
deposited into the Local Government Aviation Trust Fund), 11, 
12 (except the reference to Section 2b of the
Retailers' 
Occupation Tax Act), 13 (except that any reference to the State

shall mean the county), 15, 16,
17, 18, 19 and 20 of the 
Service Occupation Tax Act and Section 3-7 of
the Uniform 
Penalty and Interest Act, as fully as if those provisions were

set forth in this subsection.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with bracket schedules prescribed by the 
Department.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the tax fund referenced under
paragraph (g) of 
this Section.

    Nothing in this paragraph shall be construed to authorize 
the county
to impose a tax upon the privilege of engaging in 
any business that under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (d) If a tax has been imposed under subsection (b), a
use 
tax shall
also be imposed at the same rate upon the privilege 
of using, in the
county, any item of
tangible personal property 
that is purchased outside the county at
retail from a retailer, 
and that is titled or registered at a location within
the 
county with an agency of
this State's government.

"Selling 
price" is
defined as in the Use Tax Act.  The tax shall be 
collected from persons whose
Illinois address for titling or 
registration purposes is given as being in
the county.  The tax 
shall be collected by the Department of Revenue
for
the county. 
The tax must be paid to the State,
or an exemption 
determination must be obtained from the Department of
Revenue, 
before the title or certificate of registration for the 
property
may be issued.  The tax or proof of exemption may be 
transmitted to the
Department by way of the State agency with 
which, or the State officer with
whom, the tangible personal 
property must be titled or registered if the
Department and the 
State agency or State officer determine that this
procedure 
will expedite the processing of applications for title or

registration.

    The Department has full power to administer and enforce 
this
paragraph; to collect all taxes, penalties, and interest 
due under this
Section; to
dispose of taxes, penalties, and 
interest so collected in the manner
provided in this Section; 
and to determine all rights to credit memoranda or
refunds 
arising on account of the erroneous payment of tax, penalty, or

interest under this Section. In the administration of, and 
compliance with,
this
subsection, the Department and persons 
who are subject to this paragraph
shall (i) have the same 
rights, remedies, privileges, immunities, powers,
and duties, 
(ii) be subject to the same conditions, restrictions, 
limitations,
penalties, exclusions, exemptions, and 
definitions of terms,
and (iii) employ the same modes of 
procedure as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, 
7, 8 (except that the jurisdiction to which the tax shall be a 
debt to
the extent indicated in that Section 8 shall be the 
county), 9 (except
provisions relating to quarter
monthly 
payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 
of the Use Tax Act and Section 3-7 of the Uniform Penalty
and 
Interest Act, that are not inconsistent with this
paragraph, as 
fully as if those provisions were set forth in this subsection.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the tax fund referenced
under paragraph (g) of 
this Section.

    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs (b), (c),
or (d) 
of this Section and no additional registration shall be 
required.
A certificate issued under the Use Tax Act or the 
Service Use Tax
Act shall be applicable with regard to any tax 
imposed under paragraph (c)
of this Section.

    (f) The results of any election authorizing a proposition 
to impose a tax
under this Section or effecting a change in the 
rate of tax shall be certified
by the proper election 
authorities and filed with the Illinois Department on or
before 
the first day of October.  In addition, an ordinance imposing,

discontinuing, or effecting a change in the rate of tax under 
this
Section shall be adopted and a certified copy of the 
ordinance filed with the
Department
on or before the first day 
of October.  After proper receipt of the
certifications, the 
Department shall proceed to administer and enforce this
Section 
as of the first day of January next following the adoption and 
filing.

    (g) Except as otherwise provided in paragraph (g-2), the 
The Department of Revenue shall, upon collecting any taxes and 
penalties
as
provided in this Section, pay the taxes and 
penalties over to the State
Treasurer as
trustee for the 
county. The taxes and penalties shall be held in a trust
fund 
outside
the State Treasury. On or before the 25th day of each 
calendar month, the
Department of Revenue shall prepare and 
certify to the Comptroller of
the State of Illinois the amount 
to be paid to the county, which shall be
the balance in the 
fund, less any amount determined by the Department
to be 
necessary for the payment of refunds. Within 10 days after 
receipt by
the Comptroller of the certification of the amount 
to be paid to the
county, the Comptroller shall cause an order 
to be drawn for payment
for the amount in accordance with the 
directions contained in the
certification.
Amounts received 
from the tax imposed under this Section shall be used only for

the
economic development activities of the county and 
communities located within
the county.

    (g-2) Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019, shall be immediately paid over by 
the Department to the State Treasurer, ex officio, as trustee, 
for deposit into the Local Government Aviation Trust Fund. The 
Department shall only pay moneys into the Local Government 
Aviation Trust Fund under this Act for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the county. 
    (h) When certifying the amount of a monthly disbursement to 
the county
under this Section, the Department shall increase or 
decrease the amounts by an
amount necessary to offset any 
miscalculation of previous disbursements.  The
offset amount 
shall be the amount erroneously disbursed within the previous 6

months from the time a miscalculation is discovered.

    (i) This Section may be cited as the Rock Island County
Use 
and Occupation Tax Law.

(Source: P.A. 100-1171, eff. 1-4-19.)

 



    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)



    Sec. 5-1009. Limitation on home rule powers. Except as 
provided in
Sections 5-1006, 5-1006.5, 5-1007 and 5-1008, on 
and after September 1,
1990, no home
rule county has the 
authority to impose, pursuant to its home rule
authority, a 
retailer's occupation tax, service occupation tax, use tax,

sales tax or other tax on the use, sale or purchase of tangible 
personal
property based on the gross receipts from such sales 
or the selling or
purchase price of said tangible personal 
property. Notwithstanding  the
foregoing, this Section does not 
preempt any home rule imposed tax such as
the following: (1) a 
tax on alcoholic beverages, whether based on gross
receipts, 
volume sold or any other measurement; (2) a tax based on the

number of units of cigarettes or tobacco products; (3) a tax, 
however
measured, based on the use of a hotel or motel room or 
similar facility;
(4) a tax, however measured, on the sale or 
transfer of real property; (5)
a tax, however measured, on 
lease receipts; (6) a tax on food prepared for
immediate 
consumption and on alcoholic beverages sold by a business which

provides for on premise consumption of said food or alcoholic 
beverages; or
(7) other taxes not based on the selling or 
purchase price or gross
receipts from the use, sale or purchase 
of tangible personal property. This Section does not preempt a 
home rule county from imposing a tax, however measured, on the 
use, for consideration, of a parking lot, garage, or other 
parking facility. 
    On and after December 1, 2019, no home rule county has the 
authority to impose, pursuant to its home rule authority, a 
tax, however measured, on sales of aviation fuel, as defined in 
Section 3 of the Retailers' Occupation Tax Act, unless the tax 
revenue is expended for airport-related purposes.  For purposes 
of this Section, "airport-related purposes" has the meaning 
ascribed in Section 6z-20.2 of the State Finance Act.  Aviation 
fuel shall be excluded from tax only for so long as the revenue 
use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 47133 are 
binding on the county. 
    This
Section is a limitation, pursuant to subsection (g) of 
Section 6 of Article
VII of the Illinois Constitution, on the 
power of home rule units to tax. The changes made to this 
Section by this amendatory Act of the 101st General Assembly 
are a denial and limitation of home rule powers and functions 
under subsection (g) of Section 6 of Article VII of the 
Illinois Constitution. 

(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)

 


    (55 ILCS 5/5-1035.1)  (from Ch. 34, par. 5-1035.1)




    Sec. 5-1035.1. County Motor Fuel Tax Law. The county board 
of the
counties of DuPage, Kane and McHenry may, by an 
ordinance or resolution
adopted by an affirmative vote of a 
majority of the members elected or
appointed to the county 
board, impose a tax upon all persons engaged in the
county in 
the business of selling motor fuel, as now or hereafter defined

in the Motor Fuel Tax Law, at retail for the operation of motor 
vehicles
upon public highways or for the operation of 
recreational watercraft upon
waterways. The collection of a tax 
under this Section based on gallonage of gasoline used for the 
propulsion of any aircraft is prohibited, and the collection of 
a tax based on gallonage of special fuel used for the 
propulsion of any aircraft is prohibited on and after December 
1, 2019. Kane County may exempt diesel fuel from the tax 
imposed pursuant
to this Section.  The tax may be imposed, in 
half-cent increments, at a
rate  not  exceeding 4 cents per 
gallon of motor fuel sold at retail within
the county for the 
purpose of use or consumption and not for the purpose of

resale. The proceeds from the tax shall be used by the county 
solely for
the purpose of operating, constructing and improving 
public highways and
waterways, and acquiring real property and 
right-of-ways for public
highways and waterways within the 
county imposing the tax.

    A tax imposed pursuant to this Section, and all civil 
penalties that may
be assessed as an incident thereof, shall be 
administered, collected and
enforced by the Illinois 
Department of Revenue in the same manner as the
tax imposed 
under the Retailers' Occupation Tax Act, as now or hereafter

amended, insofar as may be practicable; except that in the 
event of a
conflict with the provisions of this Section, this 
Section shall control.
The Department of Revenue shall have 
full power: to administer and enforce
this Section; to collect 
all taxes and penalties due hereunder; to dispose
of taxes and 
penalties so collected in the manner hereinafter provided; and

to determine all rights to credit memoranda arising on account 
of the
erroneous payment of tax or penalty hereunder.

    Whenever the Department determines that a refund shall be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified, and to the person named,
in the notification 
from the Department. The refund shall be paid by
the State 
Treasurer out of the County Option Motor Fuel Tax Fund.

    The Department shall forthwith pay over to the State 
Treasurer,
ex-officio, as trustee, all taxes and penalties 
collected hereunder, which
shall be deposited into the County 
Option Motor Fuel Tax Fund, a special
fund in the State 
Treasury which is hereby created. On or before the 25th
day of 
each calendar month, the Department shall prepare and certify 
to the
State Comptroller the disbursement of stated sums of 
money to named
counties for which taxpayers have paid taxes or 
penalties hereunder to the
Department during the second 
preceding calendar month. The amount to be
paid to each county 
shall be the amount (not including credit memoranda)
collected 
hereunder from retailers within the county during the second

preceding calendar month by the Department, but not including 
an amount
equal to the amount of refunds made during the second 
preceding calendar
month by the Department on behalf of the 
county;
less
2% of the balance, which sum shall be retained by 
the State Treasurer to cover the costs incurred by the 
Department in administering and enforcing the provisions of 
this Section.  The Department, at the time of each monthly 
disbursement to the counties, shall prepare and certify to the 
Comptroller the amount so retained by the State Treasurer, 
which shall be transferred into the Tax Compliance and 
Administration Fund.
    A county may direct, by ordinance, that all or a portion of 
the taxes and penalties collected under the County Option Motor 
Fuel Tax  shall be deposited into the Transportation Development 
Partnership Trust Fund. 

    Nothing in this Section shall be construed to authorize a 
county to
impose a tax upon the privilege of engaging in any 
business which under
the Constitution of the United States may 
not be made the subject of
taxation by this State.

    An ordinance or resolution imposing a tax hereunder or 
effecting a
change in the rate thereof shall be effective on 
the first day of the second
calendar month next following the 
month in which the ordinance or
resolution is adopted and a 
certified copy thereof is filed with the
Department of Revenue,  
whereupon the Department of Revenue shall proceed
to administer 
and enforce this Section on behalf of the county as of the

effective date of the ordinance or resolution. Upon a change in 
rate of a
tax levied hereunder, or upon the discontinuance of 
the tax, the county
board of the county shall, on or not later 
than 5 days after the effective
date of the ordinance or 
resolution discontinuing the tax or effecting a
change in rate, 
transmit to the Department of Revenue a certified copy of
the 
ordinance or resolution effecting the change or 
discontinuance.

    This Section shall be known and may be cited as the County 
Motor Fuel
Tax Law.

(Source: P.A. 98-1049, eff. 8-25-14.)

 
    (55 ILCS 5/5-1184 new)
    Sec. 5-1184. Certification for airport-related purposes. 
On or before September, 1 2019, and on or before each April 1 
and October 1 thereafter, each county must certify to the 
Illinois Department of Transportation, in the form and manner 
required by the Department, whether the county has an 
airport-related purpose, which would allow any Retailers' 
Occupation Tax and Service Occupation Tax imposed by the county 
to include tax on aviation fuel.  On or before October 1, 2019, 
and on or before each May 1 and November 1 thereafter, the 
Department of Transportation shall provide to the Department of 
Revenue, a list of units of local government which have 
certified to the Department of Transportation that they have 
airport-related purposes, which would allow any Retailers' 
Occupation Tax and Service Occupation Tax imposed by the units 
of local government to include tax on aviation fuel.  All 
disputes regarding whether or not a unit of local government 
has an airport-related purpose shall be resolved by the 
Illinois Department of Transportation.
 
    Section 15-45. The Illinois Municipal Code is amended  by 
changing Sections 8-11-1, 8-11-1.3, 8-11-1.4, 8-11-1.6, 
8-11-1.7, 8-11-5, 8-11-6a, and 11-74.3-6 and  by adding Sections 
8-11-22 and 11-101-3 as follows:
 



    (65 ILCS 5/8-11-1)  (from Ch. 24, par. 8-11-1)


    Sec. 8-11-1. Home Rule Municipal Retailers' Occupation Tax 
Act. The
corporate authorities of a home rule municipality may

impose a tax upon all persons engaged in the business of 
selling tangible
personal property, other than an item of 
tangible personal property titled
or registered with an agency 
of this State's government, at retail in the
municipality on 
the gross receipts from these sales made in
the course of such 
business.  If imposed, the tax shall only
be imposed in 1/4% 
increments. On and after September 1, 1991, this
additional tax 
may not be imposed on tangible personal property taxed at the 
1% rate under the Retailers' Occupation Tax Act. Beginning 
December 1, 2019, this tax is not imposed on sales of aviation 
fuel unless the tax revenue is expended for airport-related 
purposes. If a municipality does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  Each municipality must 
comply with the certification requirements for airport-related 
purposes under Section 8-11-22.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
municipality. The changes made to this Section by this 
amendatory Act of the 101st General Assembly are a denial and 
limitation of home rule powers and functions under subsection 
(g) of Section 6 of Article VII of the Illinois Constitution. 
The tax imposed
by a home rule municipality under this Section 
and all
civil penalties that may be assessed as an incident of 
the tax shall
be collected and enforced by the State Department 
of
Revenue.  The certificate of registration that is issued by

the Department to a retailer under the Retailers' Occupation 
Tax Act
shall permit the retailer to engage in a business that 
is taxable
under any ordinance or resolution enacted pursuant 
to
this Section without registering separately with the 
Department under such
ordinance or resolution or under this 
Section.  The Department shall have
full power to administer and 
enforce this Section; to collect all taxes and
penalties due 
hereunder; to dispose of taxes and penalties so collected in

the manner hereinafter provided; and to determine all rights to

credit memoranda arising on account of the erroneous payment of 
tax or
penalty hereunder.  In the administration of, and 
compliance with, this
Section the Department and persons who 
are subject to this Section shall
have the same rights, 
remedies, privileges, immunities, powers and duties,
and be 
subject to the same conditions, restrictions, limitations, 
penalties
and definitions of terms, and employ the same modes 
of procedure, as are
prescribed in Sections 1, 1a, 1d, 1e, 1f, 
1i, 1j, 1k, 1m, 1n, 2 through
2-65 (in
respect to all 
provisions therein other than the State rate of tax), 2c, 3

(except as to the disposition of taxes and penalties collected, 
and except that the retailer's discount is not allowed for 
taxes paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 4, 5, 5a,
5b, 5c, 5d, 5e, 5f, 
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11,
12 
and 13 of the Retailers' Occupation Tax Act and Section 3-7 of 
the
Uniform Penalty and Interest Act, as fully as if those 
provisions were
set forth herein.

    No tax may be imposed by a home rule municipality under 
this Section
unless the municipality also imposes a tax at the 
same rate under Section
8-11-5 of this Act.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
seller's tax liability hereunder
by separately stating that tax 
as an additional charge, which charge may be
stated in 
combination, in a single amount, with State tax which sellers 
are
required to collect under the Use Tax Act, pursuant to such 
bracket
schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified and to the person named
in the notification 
from the Department. The refund shall be paid by the
State 
Treasurer out of the home rule municipal retailers' occupation 
tax fund.

    Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State
Treasurer, 
ex officio, as trustee, all taxes and penalties collected

hereunder for deposit into the Home Rule Municipal Retailers' 
Occupation Tax Fund.   Taxes and penalties collected on aviation 
fuel sold on or after December 1, 2019, shall be immediately 
paid over by the Department to the State Treasurer, ex officio, 
as trustee, for deposit into the Local Government Aviation 
Trust Fund. The Department shall only pay moneys into the Local 
Government Aviation Trust Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the State.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the

Department shall prepare and certify to the Comptroller the 
disbursement of
stated sums of money to named municipalities, 
the municipalities to be
those from which retailers have paid 
taxes or penalties hereunder to the
Department during the 
second preceding calendar month. The amount to be
paid to each 
municipality shall be the amount (not including credit

memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected 
hereunder during the second preceding calendar month
by the 
Department plus an amount the Department determines is 
necessary to
offset any amounts that were erroneously paid to a 
different
taxing body, and not including an amount equal to the 
amount of refunds
made during the second preceding calendar 
month by the Department on
behalf of such municipality, and not 
including any amount that the Department
determines is 
necessary to offset any amounts that were payable to a

different taxing body but were erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section. Within
10 days after receipt by the 
Comptroller of the disbursement certification
to the 
municipalities and the Tax Compliance and Administration Fund 
provided for in this Section to be given to the
Comptroller by 
the Department, the Comptroller shall cause the orders to be

drawn for the respective amounts in accordance with the 
directions
contained in the certification.

    In addition to the disbursement required by the preceding 
paragraph and
in order to mitigate delays caused by 
distribution procedures, an
allocation shall, if requested, be 
made within 10 days after January 14,
1991, and in November of 
1991 and each year thereafter, to each
municipality that 
received more than $500,000 during the preceding fiscal
year, 
(July 1 through June 30) whether collected by the municipality 
or
disbursed by the Department as required by this Section. 
Within 10 days
after January 14, 1991, participating 
municipalities shall notify the
Department in writing of their 
intent to participate.  In addition, for the
initial 
distribution, participating municipalities shall certify to 
the
Department the amounts collected by the municipality for 
each month under
its home rule occupation and service 
occupation tax during the period July
1, 1989 through June 30, 
1990.  The allocation within 10 days after January
14, 1991, 
shall be in an amount equal to the monthly average of these

amounts, excluding the 2 months of highest receipts. The 
monthly average
for the period of July 1, 1990 through June 30, 
1991 will be determined as
follows:  the amounts collected by 
the municipality under its home rule
occupation and service 
occupation tax during the period of July 1, 1990
through 
September 30, 1990, plus amounts collected by the Department 
and
paid to such municipality through June 30, 1991, excluding 
the 2 months of
highest receipts.  The monthly average for each 
subsequent period of July 1
through June 30 shall be an amount 
equal to the monthly distribution made
to each such 
municipality under the preceding paragraph during this period,

excluding the 2 months of highest receipts.  The distribution 
made in
November 1991  and each year thereafter under this 
paragraph and the
preceding paragraph shall be reduced by the 
amount allocated and disbursed
under this paragraph in the 
preceding period of July 1 through June 30.
The Department 
shall prepare and certify to the Comptroller for
disbursement 
the allocations made in accordance with this paragraph.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale by a producer of coal or 
other mineral
mined in Illinois is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the United States Constitution as a sale in

interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the Constitution of the United States 
may not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following the
adoption and filing. 
Beginning January 1, 1992, an ordinance or resolution
imposing 
or discontinuing the tax hereunder or effecting a change in the

rate thereof shall be adopted and a certified copy thereof 
filed with the
Department on or before the first day of July, 
whereupon the Department
shall proceed to administer and 
enforce this Section as of the first day of
October next 
following such adoption and filing. Beginning January 1, 1993,

an ordinance or resolution imposing or discontinuing the tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of
October, whereupon the Department 
shall proceed to administer and enforce
this Section as of the 
first day of January next following the
adoption and filing.

However, a municipality located in a county with a population 
in excess of
3,000,000 that elected to become a home rule unit 
at the general primary
election in
1994 may adopt an ordinance 
or resolution imposing the tax under this Section
and file a 
certified copy of the ordinance or resolution with the 
Department on
or before July 1, 1994. The Department shall then 
proceed to administer and
enforce this Section as of October 1, 
1994.
 Beginning April 1, 1998, an ordinance or
resolution 
imposing or
discontinuing the tax hereunder or effecting a 
change in the rate thereof shall
either (i) be adopted and a 
certified copy thereof filed with the Department on
or
before 
the first day of April, whereupon the Department shall proceed 
to
administer and enforce this Section as of the first day of 
July next following
the adoption and filing; or (ii) be adopted 
and a certified copy thereof filed
with the Department on or 
before the first day of October, whereupon the
Department shall 
proceed to administer and enforce this Section as of the first

day of January next following the adoption and filing.

    When certifying the amount of a monthly disbursement to a 
municipality
under this Section, the Department shall increase 
or decrease the amount by
an amount necessary to offset any 
misallocation of previous disbursements.
The offset amount 
shall be the amount erroneously disbursed
within the previous 6 
months from the time a misallocation is discovered.

    Any unobligated balance remaining in the Municipal 
Retailers' Occupation
Tax Fund on December 31, 1989, which fund 
was abolished by Public Act
85-1135, and all receipts of 
municipal tax as a result of audits of
liability periods prior 
to January 1, 1990, shall be paid into the Local
Government Tax 
Fund for distribution as provided by this Section prior to
the 
enactment of Public Act 85-1135. All receipts of municipal tax 
as a
result of an assessment not arising from an audit, for 
liability periods
prior to January 1, 1990, shall be paid into 
the Local Government Tax Fund
for distribution before July 1, 
1990, as provided by this Section prior to
the enactment of 
Public Act 85-1135; and on and after July 1,
1990, all such 
receipts shall be distributed as provided in Section
6z-18 of 
the State Finance Act.

    As used in this Section, "municipal" and "municipality" 
means a city,
village or incorporated town, including an 
incorporated town that has
superseded a civil township.

    This Section shall be known and may be cited as the Home 
Rule Municipal
Retailers' Occupation Tax Act.

(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-1.3)  (from Ch. 24, par. 8-11-1.3)


    Sec. 8-11-1.3. Non-Home Rule Municipal Retailers' 
Occupation Tax Act. The corporate authorities of a non-home 
rule municipality may impose
a tax upon all persons engaged in 
the business of selling tangible
personal property, other than 
on an item of tangible personal property
which is titled and 
registered by an agency of this State's Government,
at retail 
in the municipality for expenditure on
public infrastructure or 
for property tax relief or both as defined in
Section 8-11-1.2 
if approved by
referendum as provided in Section 8-11-1.1, of 
the gross receipts from such
sales made in the course of such 
business.
If the tax is approved by referendum on or after July 
14, 2010 (the effective date of Public Act 96-1057), the 
corporate authorities of a non-home rule municipality may, 
until December 31, 2020, use the proceeds of the tax for 
expenditure on municipal operations, in addition to or in lieu 
of any expenditure on public infrastructure or for property tax 
relief. The tax imposed may not be more than 1% and may be 
imposed only in
1/4% increments. The tax may not be imposed on 
tangible personal property taxed at the 1% rate under the 
Retailers' Occupation Tax Act. Beginning December 1, 2019, this 
tax is not imposed on sales of aviation fuel unless the tax 
revenue is expended for airport-related purposes. If a 
municipality does not have an airport-related purpose to which 
it dedicates aviation fuel tax revenue, then aviation fuel is 
excluded from the tax.  Each municipality must comply with the 
certification requirements for airport-related purposes under 
Section 8-11-22.  For purposes of this Act, "airport-related 
purposes" has the meaning ascribed in Section 6z-20.2 of the 
State Finance Act.  This exclusion for aviation fuel only 
applies for so long as the revenue use requirements of 49 
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
municipality.
The tax imposed by a
municipality pursuant to 
this Section and all civil penalties that may be
assessed as an 
incident thereof shall be collected and enforced by the
State 
Department of Revenue.  The certificate of registration which is

issued by the Department to a retailer under the Retailers' 
Occupation Tax
Act shall permit such retailer to engage in a 
business which is taxable
under any ordinance or resolution 
enacted pursuant to
this Section without registering 
separately with the Department under
such ordinance or 
resolution or under this Section.  The Department
shall have 
full power to administer and enforce this Section; to collect

all taxes and penalties due hereunder; to dispose of taxes and 
penalties
so collected in the manner hereinafter provided, and 
to determine all
rights to credit memoranda, arising on account 
of the erroneous payment
of tax or penalty hereunder.  In the 
administration of, and compliance
with, this Section, the 
Department and persons who are subject to this
Section shall 
have the same rights, remedies, privileges, immunities,
powers 
and duties, and be subject to the same conditions, 
restrictions,
limitations, penalties and definitions of terms, 
and employ the same
modes of procedure, as are prescribed in 
Sections 1, 1a, 1a-1, 1d, 1e,
1f, 1i, 1j, 2 through 2-65 (in 
respect to all provisions therein other than
the State rate of 
tax), 2c, 3 (except as to the disposition of taxes and

penalties collected, and except that the retailer's discount is 
not allowed for taxes paid on aviation fuel that are deposited 
into the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 
5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l,
6, 6a, 6b, 6c, 6d, 7, 8, 
9, 10, 11, 12 and 13 of the Retailers'
Occupation Tax Act and 
Section 3-7 of the Uniform Penalty and Interest
Act as fully as 
if those provisions were set forth herein.

    No municipality may impose a tax under this Section unless 
the municipality
also imposes a tax at the same rate under 
Section 8-11-1.4 of this Code.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their seller's tax
liability hereunder by separately stating 
such tax as an additional
charge, which charge may be stated in 
combination, in a single amount,
with State tax which sellers 
are required to collect under the Use Tax
Act, pursuant to such 
bracket schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
order to be drawn for the 
amount specified, and to the person named,
in such notification 
from the Department.  Such refund shall be paid by
the State 
Treasurer out of the non-home rule municipal retailers'

occupation tax fund.

    Except as otherwise provided, the The Department shall 
forthwith pay over to the State Treasurer, ex
officio, as 
trustee, all taxes and penalties collected hereunder for 
deposit into the Non-Home Rule Municipal Retailers' Occupation 
Tax Fund.   Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019, shall be immediately paid over by 
the Department to the State Treasurer, ex officio, as trustee, 
for deposit into the Local Government Aviation Trust Fund. The 
Department shall only pay moneys into the Local Government 
Aviation Trust Fund under this Act for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the municipality.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or
before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named municipalities, 
the municipalities to be those from
which retailers have paid 
taxes or penalties hereunder to the Department
during the 
second preceding calendar month. The amount to be paid to each

municipality shall be the amount (not including credit 
memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected

hereunder during the second preceding calendar month by the 
Department plus
an amount the Department determines is 
necessary to offset any amounts
which were erroneously paid to 
a different taxing body,  and not including
an amount equal to 
the amount of refunds made during the second preceding
calendar 
month by the Department on behalf of such municipality, and not

including any amount which the Department determines is 
necessary to offset
any amounts which were payable to a 
different taxing body but were
erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section. Within 10 days after receipt, by the

Comptroller, of the disbursement certification to the 
municipalities and the Tax Compliance and Administration Fund

provided for in this Section to be given to the Comptroller by 
the
Department, the Comptroller shall cause the orders to be 
drawn for the
respective amounts in accordance with the 
directions contained in such
certification.

    For the purpose of determining the local governmental unit 
whose tax
is applicable, a retail sale, by a producer of coal 
or other mineral
mined in Illinois, is a sale at retail at the 
place where the coal or
other mineral mined in Illinois is 
extracted from the earth.  This
paragraph does not apply to coal 
or other mineral when it is delivered
or shipped by the seller 
to the purchaser at a point outside Illinois so
that the sale 
is exempt under the Federal Constitution as a sale in

interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the constitution of the United States 
may not be
made the subject of taxation by this State.

    When certifying the amount of a monthly disbursement to a 
municipality
under this Section, the Department shall increase 
or decrease such amount
by an amount necessary to offset any 
misallocation of previous
disbursements. The offset amount 
shall be the amount erroneously disbursed
within the previous 6 
months from the time a misallocation is discovered.

    The Department of Revenue shall implement Public Act 91-649 
this amendatory Act of the 91st
General Assembly so as to 
collect the tax on and after January 1, 2002.

    As used in this Section, "municipal" and "municipality" 
means a city,
village or incorporated town, including an 
incorporated town which has
superseded a civil township.

    This Section shall be known and may be cited as the 
"Non-Home Rule
Municipal Retailers' Occupation Tax Act".

(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-1.4)  (from Ch. 24, par. 8-11-1.4)


    Sec. 8-11-1.4. Non-Home Rule Municipal Service Occupation 
Tax Act. The
corporate authorities of a non-home rule 
municipality may impose a
tax upon all persons engaged, in such 
municipality, in the business of
making sales of service for 
expenditure on
public infrastructure or for property tax relief 
or both as defined in
Section 8-11-1.2 if approved by

referendum as provided in Section 8-11-1.1, of the selling 
price of
all tangible personal property transferred by such 
servicemen either in
the form of tangible personal property or 
in the form of real estate as
an incident to a sale of service.

If the tax is approved by referendum on or after July 14, 2010 
(the effective date of Public Act 96-1057), the corporate 
authorities of a non-home rule municipality may, until December 
31, 2020, use the proceeds of the tax for expenditure on 
municipal operations, in addition to or in lieu of any 
expenditure on public infrastructure or for property tax 
relief. The tax imposed may not be more than 1% and may be 
imposed only in
1/4% increments. The tax may not be imposed on 
tangible personal property taxed at the 1% rate under the 
Service Occupation Tax Act. Beginning December 1, 2019, this 
tax is not imposed on sales of aviation fuel unless the tax 
revenue is expended for airport-related purposes. If a 
municipality does not have an airport-related purpose to which 
it dedicates aviation fuel tax revenue, then aviation fuel is 
excluded from the tax.  Each municipality must comply with the 
certification requirements for airport-related purposes under 
Section 8-11-22.  For purposes of this Act, "airport-related 
purposes" has the meaning ascribed in Section 6z-20.2 of the 
State Finance Act.  This exclusion for aviation fuel only 
applies for so long as the revenue use requirements of 49 
U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
municipality.
The tax imposed by a municipality
pursuant to 
this Section and all civil penalties that may be assessed as
an 
incident thereof shall be collected and enforced by the State

Department of Revenue. The certificate of registration which is 
issued
by the Department to a retailer under the Retailers' 
Occupation Tax
Act or under the Service Occupation Tax Act 
shall permit
such registrant to engage in a business which is 
taxable under any
ordinance or resolution enacted pursuant to 
this Section without
registering separately with the 
Department under such ordinance or
resolution or under this 
Section. The Department shall have full power
to administer and 
enforce this Section; to collect all taxes and
penalties due 
hereunder; to dispose of taxes and penalties so collected
in 
the manner hereinafter provided, and to determine all rights to

credit memoranda arising on account of the erroneous payment of 
tax or
penalty hereunder. In the administration of, and 
compliance with, this
Section the Department and persons who 
are subject to this Section
shall have the same rights, 
remedies, privileges, immunities, powers and
duties, and be 
subject to the same conditions, restrictions, limitations,

penalties and definitions of terms, and employ the same modes 
of procedure,
as are prescribed in Sections 1a-1, 2, 2a, 3 
through 3-50 (in respect to
all provisions therein other than 
the State rate of tax), 4 (except that
the reference to the 
State shall be to the taxing municipality), 5, 7, 8
(except 
that the jurisdiction to which the tax shall be a debt to the

extent indicated in that Section 8 shall be the taxing 
municipality), 9
(except as to the disposition of taxes and 
penalties collected, and except
that the returned merchandise 
credit for this municipal tax may not be
taken against any 
State tax, and except that the retailer's discount is not 
allowed for taxes paid on aviation fuel that are deposited into 
the Local Government Aviation Trust Fund), 10, 11, 12 (except 
the reference therein to
Section 2b of the Retailers' 
Occupation Tax Act), 13 (except that any
reference to the State 
shall mean the taxing municipality), the first
paragraph of 
Section 15, 16, 17, 18, 19 and 20 of the Service Occupation
Tax 
Act and Section 3-7 of the Uniform Penalty and Interest Act, as 
fully
as if those provisions were set forth herein.

    No municipality may impose a tax under this Section unless 
the municipality
also imposes a tax at the same rate under 
Section 8-11-1.3 of this Code.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their serviceman's tax
liability hereunder by separately 
stating such tax as an additional
charge, which charge may be 
stated in combination, in a single amount,
with State tax which 
servicemen are authorized to collect under the
Service Use Tax 
Act, pursuant to such bracket schedules as the
Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing credit 
memorandum, the
Department shall notify the State Comptroller, 
who shall cause the
order to be drawn for the amount specified, 
and to the person named,
in such notification from the 
Department. Such refund shall be paid by
the State Treasurer 
out of the municipal retailers' occupation tax fund.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer,
ex 
officio, as trustee, all taxes and penalties collected 
hereunder for deposit into the municipal retailers' occupation 
tax fund.   Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019, shall be immediately paid over by 
the Department to the State Treasurer, ex officio, as trustee, 
for deposit into the Local Government Aviation Trust Fund. The 
Department shall only pay moneys into the Local Government 
Aviation Trust Fund under this Act for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the municipality. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named municipalities, 
the municipalities to be those from
which suppliers and 
servicemen have paid taxes or penalties hereunder to
the 
Department during the second preceding calendar month. The 
amount
to be paid to each municipality shall be the amount (not 
including credit
memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected hereunder during the second preceding 
calendar
month by the Department, and not including an amount 
equal to the amount
of refunds made during the second preceding 
calendar month by the
Department on behalf of such 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section. Within 10 days
after receipt, by the 
Comptroller, of the disbursement certification to
the 
municipalities, the General Revenue Fund, and the Tax 
Compliance and Administration Fund provided for in this
Section 
to be given to the Comptroller by the Department, the

Comptroller shall cause the orders to be drawn for the 
respective
amounts in accordance with the directions contained 
in such
certification.

    The Department of Revenue shall implement Public Act 91-649 
this amendatory Act of the 91st
General Assembly so as to 
collect the tax on and after January 1, 2002.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the constitution of the United States 
may not be
made the subject of taxation by this State.

    As used in this Section, "municipal" or "municipality" 
means or refers to
a city, village or incorporated town, 
including an incorporated town which
has superseded a civil 
township.

    This Section shall be known and may be cited as the 
"Non-Home Rule Municipal
Service Occupation Tax Act".

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-1.6)


    Sec. 8-11-1.6. Non-home rule municipal retailers' 
occupation tax;
municipalities between 20,000 and 25,000. The

corporate
authorities of a non-home rule municipality with a 
population of more than
20,000 but less than 25,000 that has, 
prior to January 1, 1987, established a
Redevelopment Project 
Area that has been certified as a State Sales Tax
Boundary and 
has issued bonds or otherwise incurred indebtedness to pay for

costs in excess of $5,000,000, which is secured in part by a 
tax increment
allocation fund, in accordance with the 
provisions of Division 11-74.4 of this
Code may, by passage of 
an ordinance, impose a tax upon all persons engaged in
the 
business of selling tangible personal property, other than on 
an item of
tangible personal property that is titled and 
registered by an agency of this
State's Government, at retail 
in the municipality. This tax may not be
imposed on tangible 
personal property taxed at the 1% rate under the Retailers' 
Occupation Tax Act. Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If a municipality does 
not have an airport-related purpose to which it dedicates 
aviation fuel tax revenue, then aviation fuel is excluded from 
the tax.  Each municipality must comply with the certification 
requirements for airport-related purposes under Section 
8-11-22.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the municipality.
If 
imposed, the tax shall
only be imposed in .25% increments of 
the gross receipts from such sales made
in the course of 
business.  Any tax imposed by a municipality under this Section

and all civil penalties that may be assessed as an incident 
thereof shall be
collected and enforced by the State Department 
of Revenue. An ordinance
imposing a tax hereunder or effecting 
a change in the rate
thereof shall be adopted and a certified 
copy thereof filed with the Department
on or before the first 
day of October, whereupon the Department shall proceed
to 
administer and enforce this Section as of the first day of 
January next
following such adoption and filing.  The 
certificate of registration that is
issued by the Department to 
a retailer under the Retailers' Occupation Tax Act
shall permit 
the retailer to engage in a business that is taxable under any

ordinance or resolution enacted under this Section without 
registering
separately with the Department under the ordinance 
or resolution or under this
Section. The Department shall have 
full power to administer and enforce this
Section, to collect 
all taxes and penalties due hereunder, to dispose of taxes
and 
penalties so collected in the manner hereinafter provided, and 
to determine
all rights to credit memoranda, arising on account 
of the erroneous payment of
tax or penalty hereunder.  In the 
administration of, and compliance with
this Section, the 
Department and persons who are subject to this Section shall

have the same rights, remedies, privileges, immunities, 
powers, and duties, and
be subject to the same conditions, 
restrictions, limitations, penalties, and
definitions of 
terms, and employ the same modes of procedure, as are 
prescribed
in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 
through 2-65 (in respect to all
provisions therein other than 
the State rate of tax), 2c, 3 (except as to the
disposition of 
taxes and penalties collected, and except that the retailer's 
discount is not allowed for taxes paid on aviation fuel that 
are deposited into the Local Government Aviation Trust Fund), 
4, 5, 5a, 5b, 5c, 5d, 5e, 5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 
6c, 6d, 7, 8, 9, 10, 11, 12 and 13 of the
Retailers' Occupation 
Tax Act and Section 3-7 of the Uniform Penalty and
Interest Act 
as fully as if those provisions were set forth herein.

    A tax may not be imposed by a municipality under this 
Section unless the
municipality also imposes a tax at the same 
rate under Section 8-11-1.7 of this
Act.

    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
seller's tax liability hereunder by
separately stating the tax 
as an additional charge, which charge may be stated
in 
combination, in a single amount, with State tax which sellers 
are required
to collect under the Use Tax Act, pursuant to such 
bracket schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant, instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified, and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the
Non-Home Rule Municipal Retailers' 
Occupation Tax Fund, which is hereby
created.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, ex 
officio,
as trustee, all taxes and penalties collected 
hereunder for deposit into the Non-Home Rule Municipal 
Retailers' Occupation Tax Fund.   Taxes and penalties collected 
on aviation fuel sold on or after December 1, 2019, shall be 
immediately paid over by the Department to the State Treasurer, 
ex officio, as trustee, for deposit into the Local Government 
Aviation Trust Fund. The Department shall only pay moneys into 
the Local Government Aviation Trust Fund under this Act for so 
long as the revenue use requirements of 49 U.S.C. 47107(b) and 
49 U.S.C. 47133 are binding on the municipality.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money to named municipalities,

the municipalities to be those from which retailers have paid 
taxes or
penalties hereunder to the Department during the 
second preceding calendar
month.  The amount to be paid to each 
municipality shall be the amount (not
including credit 
memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected 
hereunder during the second preceding
calendar month by the 
Department plus an amount the Department determines is

necessary to offset any amounts that were erroneously paid to a 
different
taxing body, and not including an amount equal to the 
amount of refunds made
during the second preceding calendar 
month by the Department on behalf of the
municipality, and not 
including any amount that the Department determines is

necessary to offset any amounts that were payable to a 
different taxing body
but were erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section.  Within 10 days after receipt
by the 
Comptroller of the disbursement certification to the 
municipalities
and the Tax Compliance and Administration Fund 
provided for in this Section to be given to the Comptroller by 
the Department,
the Comptroller shall cause the orders to be 
drawn for the respective amounts
in accordance with the 
directions contained in the certification.

    For the purpose of determining the local governmental unit 
whose tax is
applicable, a retail sale by a producer of coal or 
other mineral mined in
Illinois is a sale at retail at the 
place where the coal or other mineral
mined in Illinois is 
extracted from the earth.  This paragraph does not apply
to coal 
or other mineral when it is delivered or shipped by the seller 
to the
purchaser at a point outside Illinois so that the sale 
is exempt under the
federal Constitution as a sale in 
interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize a 
municipality to
impose a tax upon the privilege of engaging in 
any business which under the
constitution of the United States 
may not be made the subject of taxation by
this State.

    When certifying the amount of a monthly disbursement to a 
municipality under
this Section, the Department shall increase 
or decrease the amount by an
amount necessary to offset any 
misallocation of previous disbursements.  The
offset amount 
shall be the amount erroneously disbursed within the previous 6

months from the time a misallocation is discovered.

    As used in this Section, "municipal" and "municipality" 
means a city,
village, or incorporated town, including an 
incorporated town that has
superseded a civil township.

(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; 
100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-1.7)


    Sec. 8-11-1.7. Non-home rule municipal service occupation 
tax;
municipalities between 20,000 and 25,000. The corporate 
authorities of a
non-home rule municipality
with a population 
of more than 20,000 but less than 25,000 as determined by the

last preceding decennial census that has, prior to January 1, 
1987, established
a Redevelopment Project Area that has been 
certified as a State Sales Tax
Boundary and has issued bonds or 
otherwise incurred indebtedness to pay for
costs in excess of 
$5,000,000, which is secured in part by a tax increment

allocation fund, in accordance with the provisions of Division 
11-74.4 of this
Code may, by passage of an ordinance, impose a 
tax upon all persons engaged in
the municipality in the 
business of making sales of service.  If imposed, the
tax shall 
only be imposed in .25% increments of the selling price of all

tangible personal property transferred by such servicemen 
either in the form of
tangible personal property or in the form 
of real estate as an incident to a
sale of service.
This tax 
may not be imposed on tangible personal property taxed at the 
1% rate under the Service Occupation Tax Act. Beginning 
December 1, 2019, this tax is not imposed on sales of aviation 
fuel unless the tax revenue is expended for airport-related 
purposes. If a municipality does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel is excluded from the tax.  Each municipality must 
comply with the certification requirements for airport-related 
purposes under Section 8-11-22.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
municipality.
The tax imposed by a municipality under this 
Section and all
civil penalties that may be assessed as an 
incident thereof shall be collected
and enforced by the State 
Department of Revenue.  An ordinance
imposing a tax hereunder or 
effecting a change in the rate
thereof shall be adopted and a 
certified copy thereof filed with the Department
on or before 
the first day of October, whereupon the Department shall 
proceed
to administer and enforce this Section as of the first 
day of January next
following such adoption and filing.  The 
certificate of
registration that is issued by the Department to 
a retailer
under the Retailers' Occupation Tax Act or under the 
Service Occupation Tax Act
shall permit the registrant to 
engage in a business that is taxable under any
ordinance or 
resolution enacted under this Section without  registering

separately with the Department under the ordinance or 
resolution or under this
Section. The Department shall have 
full power to administer and enforce this
Section, to collect 
all taxes and penalties due hereunder, to dispose of taxes
and 
penalties so collected in a manner hereinafter provided, and to 
determine
all rights to credit memoranda arising on account of 
the erroneous payment of
tax or penalty hereunder. In the 
administration of and compliance with this
Section, the 
Department and persons who are subject to this Section shall 
have
the same rights, remedies, privileges, immunities, 
powers, and duties, and be
subject to the same conditions, 
restrictions, limitations, penalties and
definitions of terms, 
and employ the same modes of procedure, as are prescribed
in 
Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all 
provisions therein
other than the State rate of tax), 4 (except 
that the reference to the State
shall be to the taxing 
municipality), 5, 7, 8 (except that the jurisdiction to
which 
the tax shall be a debt to the extent indicated in that Section 
8 shall
be the taxing municipality), 9 (except as to the 
disposition of taxes and
penalties collected, and except that 
the returned merchandise credit for this
municipal tax may not 
be taken against any State tax, and except that the retailer's 
discount is not allowed for taxes paid on aviation fuel that 
are deposited into the Local Government Aviation Trust Fund), 
10, 11, 12, (except the
reference therein to Section 2b of the 
Retailers' Occupation Tax Act), 13
(except that any reference 
to the State shall mean the taxing municipality),
the first 
paragraph of Sections 15, 16, 17, 18, 19, and 20 of the Service

Occupation Tax Act and Section 3-7 of the Uniform Penalty and 
Interest Act, as
fully as if those provisions were set forth 
herein.

    A tax may not be imposed by a municipality under this 
Section unless the
municipality also imposes a tax at the same 
rate under Section 8-11-1.6 of this
Act.

    Person subject to any tax imposed under the authority 
granted in this Section
may reimburse themselves for their 
servicemen's tax liability hereunder by
separately stating the 
tax as an additional charge, which charge may be stated
in 
combination, in a single amount, with State tax that servicemen 
are
authorized to collect under the Service Use Tax Act, under 
such bracket
schedules as the Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing credit 
memorandum, the Department
shall notify the State Comptroller, 
who shall cause the order to be drawn for
the amount specified, 
and to the person named, in such notification from the

Department. The refund shall be paid by the State Treasurer out 
of the
Non-Home Rule Municipal Retailers' Occupation Tax Fund.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, ex 
officio,
as trustee, all taxes and penalties collected 
hereunder for deposit into the Non-Home Rule Municipal 
Retailers' Occupation Tax Fund.   Taxes and penalties collected 
on aviation fuel sold on or after December 1, 2019, shall be 
immediately paid over by the Department to the State Treasurer, 
ex officio, as trustee, for deposit into the Local Government 
Aviation Trust Fund. The Department shall only pay moneys into 
the Local Government Aviation Trust Fund under this Act for so 
long as the revenue use requirements of 49 U.S.C. 47107(b) and 
49 U.S.C. 47133 are binding on the Municipality. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money to named municipalities,

the municipalities to be those from which suppliers and 
servicemen have paid
taxes or penalties hereunder to the 
Department during the second preceding
calendar month. The 
amount to be paid to each municipality shall be the amount
(not 
including credit memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected hereunder during the second
preceding 
calendar month by the Department, and not including an amount 
equal
to the amount of refunds made during the second preceding 
calendar month by the
Department on behalf of such 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section. Within 10 days after receipt by the

Comptroller of the disbursement certification to the 
municipalities, the Tax Compliance and Administration Fund, 
and the
General Revenue Fund, provided for in this Section to 
be given to the
Comptroller by the Department, the Comptroller 
shall cause the orders to be
drawn for the respective amounts 
in accordance with the directions contained in
the 
certification.

    When certifying the amount of a monthly disbursement to a 
municipality
under this Section, the Department shall increase 
or decrease the amount by an
amount necessary to offset any 
misallocation of previous disbursements. The
offset amount 
shall be the amount erroneously disbursed within the previous 6

months from the time a misallocation is discovered.

    Nothing in this Section shall be construed to authorize a 
municipality to
impose a tax upon the privilege of engaging in 
any business which under the
constitution of the United States 
may not be made the subject of taxation by
this State.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-863, eff. 8-14-18; 100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-5)  (from Ch. 24, par. 8-11-5)


    Sec. 8-11-5. Home Rule Municipal Service Occupation Tax 
Act. The
corporate authorities of a home rule municipality may

impose a tax upon all persons engaged, in such municipality, in 
the
business of making sales of service at the same rate of tax 
imposed
pursuant to Section 8-11-1, of the selling price of all 
tangible personal
property transferred by such servicemen 
either in the form of tangible
personal property or in the form 
of real estate as an incident to a sale of
service.  If imposed, 
such tax shall only be imposed in 1/4% increments. On
and after 
September 1, 1991, this additional tax may not be imposed on 
tangible personal property taxed at the 1% rate under the 
Retailers' Occupation Tax Act. Beginning December 1, 2019, this 
tax may not be imposed on sales of aviation fuel unless the tax 
revenue is expended for airport-related purposes. If a 
municipality does not have an airport-related purpose to which 
it dedicates aviation fuel tax revenue, then aviation fuel 
shall be excluded from tax.  Each municipality must comply with 
the certification requirements for airport-related purposes 
under Section 8-11-22.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exception for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
State.  The changes made to this Section by this amendatory Act 
of the 101st General Assembly are a denial and limitation of 
home rule powers and functions under subsection (g) of Section 
6 of Article VII of the Illinois Constitution.
The tax imposed 
by a home rule municipality
pursuant to this Section and all 
civil penalties that may be assessed as
an incident thereof 
shall be collected and enforced by the State
Department of 
Revenue. The certificate of registration which is issued
by the 
Department to a retailer under the Retailers' Occupation Tax

Act or under the Service Occupation Tax Act shall permit
such 
registrant to engage in a business which is taxable under any

ordinance or resolution enacted pursuant to this Section 
without
registering separately with the Department under such 
ordinance or
resolution or under this Section.  The Department 
shall have full power
to administer and enforce this Section; 
to collect all taxes and
penalties due hereunder; to dispose of 
taxes and penalties so collected
in the manner hereinafter 
provided, and to determine all rights to
credit memoranda 
arising on account of the erroneous payment of tax or
penalty 
hereunder. In the administration of, and compliance with, this

Section the Department and persons who are subject to this 
Section
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions,
limitations, penalties and 
definitions of terms, and employ the same
modes of procedure, 
as are prescribed in Sections 1a-1, 2, 2a, 3 through
3-50 (in 
respect to all provisions therein other than the State rate of

tax), 4 (except that the reference to the State shall be to the 
taxing
municipality), 5, 7, 8 (except that the jurisdiction to 
which the tax shall
be a debt to the extent indicated in that 
Section 8 shall be the taxing
municipality), 9 (except as to 
the disposition of taxes and penalties
collected, and except 
that the returned merchandise credit for this
municipal tax may 
not be taken against any State tax), 10, 11, 12
(except the 
reference therein to Section 2b of the Retailers' Occupation

Tax Act), 13 (except that any reference to the State shall mean 
the
taxing municipality), the first paragraph of Section 15, 
16, 17
(except that credit memoranda issued hereunder may not 
be used to
discharge any State tax liability), 18, 19 and 20 of 
the Service
Occupation Tax Act and Section 3-7 of the Uniform 
Penalty and Interest Act,
as fully as if those provisions were 
set forth herein.

    No tax may be imposed by a home rule municipality pursuant 
to this
Section unless such municipality also imposes a tax at 
the same rate
pursuant to Section 8-11-1 of this Act.

    Persons subject to any tax imposed pursuant to the 
authority granted
in this Section may reimburse themselves for 
their serviceman's tax
liability hereunder by separately 
stating such tax as an additional
charge, which charge may be 
stated in combination, in a single amount,
with State tax which 
servicemen are authorized to collect under the
Service Use Tax 
Act, pursuant to such bracket schedules as the
Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing credit 
memorandum, the
Department shall notify the State Comptroller, 
who shall cause the
order to be drawn for the amount specified, 
and to the person named,
in such notification from the 
Department.  Such refund shall be paid by
the State Treasurer 
out of the home rule municipal retailers' occupation
tax fund.

    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, ex 
officio
ex-officio, as trustee, all taxes and penalties 
collected hereunder for deposit into the Home Rule Municipal 
Retailers' Occupation Tax Fund.   Taxes and penalties collected 
on aviation fuel sold on or after December 1, 2019, shall be 
immediately paid over by the Department to the State Treasurer, 
ex officio, as trustee, for deposit into the Local Government 
Aviation Trust Fund.  The Department shall only pay moneys into 
the State Aviation Program Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the municipality. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to named municipalities, 
the municipalities to be those from
which suppliers and 
servicemen have paid taxes or penalties hereunder to
the 
Department during the second preceding calendar month. The 
amount
to be paid to each municipality shall be the amount (not 
including credit
memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected hereunder during the second preceding 
calendar
month by the Department, and not including an amount 
equal to the amount
of refunds made during the second preceding 
calendar month by the
Department on behalf of such 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which the Department shall transfer into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the municipalities, shall 
prepare and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this Section. Within 10 days after receipt, by
the 
Comptroller, of the disbursement certification to the 
municipalities and the Tax Compliance and Administration Fund

provided for in this Section to be given to the Comptroller by 
the
Department, the Comptroller shall cause the orders to be 
drawn for the
respective amounts in accordance with the 
directions contained in such
certification.

    In addition to the disbursement required by the preceding 
paragraph and
in order to mitigate delays caused by 
distribution procedures, an
allocation shall, if requested, be 
made within 10 days after January 14, 1991,
and in November of 
1991 and each year thereafter, to each municipality that

received more than $500,000 during the preceding fiscal year, 
(July 1 through
June 30) whether collected by the municipality 
or disbursed by the Department
as required by this Section. 
Within 10 days after January 14, 1991,
participating 
municipalities shall notify the Department in writing of their

intent to participate.  In addition, for the initial 
distribution,
participating municipalities shall certify to 
the Department the amounts
collected by the municipality for 
each month under its home rule occupation and
service 
occupation tax during the period July 1, 1989 through June 30, 
1990.
The allocation within 10 days after January 14, 1991,

shall be in an amount equal to the monthly average of these 
amounts,
excluding the 2 months of highest receipts.  Monthly 
average for the period
of July 1, 1990 through June 30, 1991 
will be determined as follows:  the
amounts collected by the 
municipality under its home rule occupation and
service 
occupation tax during the period of July 1, 1990 through 
September 30,
1990, plus amounts collected by the Department 
and paid to such
municipality through June 30, 1991, excluding 
the 2 months of highest
receipts.  The monthly average for each 
subsequent period of July 1 through
June 30 shall be an amount 
equal to the monthly distribution made to each
such 
municipality under the preceding paragraph during this period,

excluding the 2 months of highest receipts.  The distribution 
made in
November 1991 and each year thereafter under this 
paragraph and the
preceding paragraph shall be reduced by the 
amount allocated and disbursed
under this paragraph in the 
preceding period of July 1 through June 30.
The Department 
shall prepare and certify to the Comptroller for
disbursement 
the allocations made in accordance with this paragraph.

    Nothing in this Section shall be construed to authorize a

municipality to impose a tax upon the privilege of engaging in 
any
business which under the constitution of the United States 
may not be
made the subject of taxation by this State.

    An ordinance or resolution imposing or discontinuing a tax 
hereunder or
effecting a change in the rate thereof shall be 
adopted and a certified
copy thereof filed with the Department 
on or before the first day of June,
whereupon the Department 
shall proceed to administer and enforce this
Section as of the 
first day of September next following such adoption and
filing.  
Beginning January 1, 1992, an ordinance or resolution imposing 
or
discontinuing the tax hereunder or effecting a change in the 
rate thereof
shall be adopted and a certified copy thereof 
filed with the Department on
or before the first day of July, 
whereupon the Department shall proceed to
administer and 
enforce this Section as of the first day of October next

following such adoption and filing. Beginning January 1, 1993, 
an ordinance
or resolution imposing or discontinuing the tax 
hereunder or effecting a
change in the rate thereof shall be 
adopted and a certified copy thereof
filed with the Department 
on or before the first day of October, whereupon
the Department 
shall proceed to administer and enforce this Section as of
the 
first day of January next following such adoption and filing.

However, a municipality located in a county with a population 
in excess of
3,000,000 that elected to become a home rule unit 
at the general primary
election in 1994 may adopt an ordinance 
or resolution imposing the tax under
this Section and file a 
certified copy of the ordinance or resolution with the

Department on or before July 1, 1994. The Department shall then 
proceed to
administer and enforce this Section as of October 1, 
1994.
 Beginning April 1, 1998, an ordinance or
resolution 
imposing or
discontinuing the tax hereunder or effecting a 
change in the rate thereof shall
either (i) be adopted and a 
certified copy thereof filed with the Department on
or
before 
the first day of April, whereupon the Department shall proceed 
to
administer and enforce this Section as of the first day of 
July next following
the adoption and filing; or (ii) be adopted 
and a certified copy thereof filed
with the Department on or 
before the first day of October, whereupon the
Department shall 
proceed to administer and enforce this Section as of the first

day of January next following the adoption and filing.

    Any unobligated balance remaining in the Municipal 
Retailers' Occupation
Tax Fund on December 31, 1989, which fund 
was abolished by Public Act
85-1135, and all receipts of 
municipal tax as a result of audits of
liability periods prior 
to January 1, 1990, shall be paid into the Local
Government Tax 
Fund, for distribution as provided by this Section prior to
the 
enactment of Public Act 85-1135. All receipts of municipal tax 
as a
result of an assessment not arising from an audit, for 
liability periods
prior to January 1, 1990, shall be paid into 
the Local Government Tax Fund
for distribution before July 1, 
1990, as provided by this Section prior to
the enactment of 
Public Act 85-1135, and on and after July 1, 1990, all
such 
receipts shall be distributed as provided in Section 6z-18 of 
the
State Finance Act.

    As used in this Section, "municipal" and "municipality" 
means a city,
village or incorporated town, including an 
incorporated town which has
superseded a civil township.

    This Section shall be known and may be cited as the Home 
Rule Municipal
Service Occupation Tax Act.

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 
100-1171, eff. 1-4-19; revised 1-9-19.)

 



    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)


    Sec. 8-11-6a. Home rule municipalities; preemption of 
certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, 
8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September 
1, 1990, no home rule municipality has the
authority to impose, 
pursuant to its home rule authority, a retailer's
occupation 
tax, service occupation tax, use tax, sales tax or other
tax on 
the use, sale or purchase of tangible personal property
based 
on the gross receipts from such sales or the selling or 
purchase
price of said tangible personal property. 
Notwithstanding the foregoing,
this Section does not preempt 
any home rule imposed tax such as the
following: (1) a tax on 
alcoholic beverages, whether based on gross receipts,
volume 
sold or any other measurement; (2) a tax based on the number of 
units
of cigarettes or tobacco products (provided, however, 
that a home rule
municipality that has not imposed a tax based 
on the number of units of
cigarettes or tobacco products before 
July 1, 1993, shall not impose such a tax
after that date); (3) 
a tax, however measured, based on
the use of a hotel or motel 
room or similar facility; (4) a tax, however
measured, on the 
sale or transfer of real property; (5) a tax, however
measured, 
on lease receipts; (6) a tax on food prepared for immediate

consumption and on alcoholic beverages sold by a business which 
provides
for on premise consumption of said food or alcoholic 
beverages; or (7)
other taxes not based on the selling or 
purchase price or gross receipts
from the use, sale or purchase 
of tangible personal property. This Section does not preempt a 
home rule municipality with a population of more than 2,000,000 
from imposing a tax, however measured, on the use, for 
consideration, of a parking lot, garage, or other parking 
facility. This Section
is not intended to affect any existing 
tax on food and beverages prepared
for immediate consumption on 
the premises where the sale occurs, or any
existing tax on 
alcoholic beverages, or any existing tax imposed on the
charge 
for renting a hotel or motel room, which was in effect January 
15,
1988, or any extension of the effective date of such an 
existing tax by
ordinance of the municipality imposing the tax, 
which extension is hereby
authorized, in any non-home rule 
municipality in which the imposition of
such a tax has been 
upheld by judicial determination, nor is this Section
intended 
to preempt the authority granted by Public Act 85-1006. On and 
after December 1, 2019, no home rule municipality has the 
authority to impose, pursuant to its home rule authority, a 
tax, however measured, on sales of aviation fuel, as defined in 
Section 3 of the Retailers' Occupation Tax Act, unless the tax 
is not subject to the revenue use requirements of 49 U.S.C. 
47017(b) and 49 U.S.C. 47133, or unless the tax revenue is 
expended for airport-related purposes.  For purposes of this 
Section, "airport-related purposes" has the meaning ascribed 
in Section 6z-20.2 of the State Finance Act.  Aviation fuel 
shall be excluded from tax only if, and for so long as, the 
revenue use requirements of 49 U.S.C. 47017(b) and 49 U.S.C. 
47133 are binding on the municipality. This
Section is a 
limitation, pursuant to subsection (g) of Section 6 of Article

VII of the Illinois Constitution, on the power of home rule 
units to tax. The changes made to this Section by this 
amendatory Act of the 101st General Assembly are a denial and 
limitation of home rule powers and functions under subsection 
(g) of Section 6 of Article VII of the Illinois Constitution. 

(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)

 
    (65 ILCS 5/8-11-22 new)
    Sec. 8-11-22. Certification for airport-related purposes. 
On or before September 1, 2019, and on or before each April 1 
and October 1 thereafter, each municipality (and District in 
the case of business district operating within a municipality) 
must certify to the Department of Transportation, in the form 
and manner required by the Department, whether the municipality 
has an airport-related purpose, which would allow any 
Retailers' Occupation Tax and Service Occupation Tax imposed by 
the municipality to include tax on aviation fuel.  On or before 
October 1, 2019, and on or before each May 1 and November 1 
thereafter, the Department of Transportation shall provide to 
the Department of Revenue, a list of units of local government 
which have certified to the Department of Transportation that 
they have airport-related purposes, which would allow any 
Retailers' Occupation Tax and Service Occupation Tax imposed by 
the unit of local government to include tax on aviation fuel.  
All disputes regarding whether or not a unit of local 
government has an airport-related purpose shall be resolved by 
the Department of Transportation.
 
    (65 ILCS 5/11-74.3-6)
    Sec. 11-74.3-6. Business district revenue and obligations; 
business district tax allocation fund.
    (a) If the corporate authorities of a municipality have 
approved a business district plan, have designated a business 
district, and have elected to impose a tax by ordinance 
pursuant to subsection (10) or (11) of Section 11-74.3-3, then 
each year after the date of the approval of the ordinance but 
terminating upon the date all business district project costs 
and all obligations paying or reimbursing business district 
project costs, if any, have been paid, but in no event later 
than the dissolution date, all amounts generated by the 
retailers' occupation tax and service occupation tax shall be 
collected and the tax shall be enforced by the Department of 
Revenue in the same manner as all retailers' occupation taxes 
and service occupation taxes imposed in the municipality 
imposing the tax and all amounts generated by the hotel 
operators' occupation tax shall be collected and the tax shall 
be enforced by the municipality in the same manner as all hotel 
operators' occupation taxes imposed in the municipality 
imposing the tax. The corporate authorities of the municipality 
shall deposit the proceeds of the taxes imposed under 
subsections (10) and (11) of Section 11-74.3-3 into a special 
fund of the municipality called the "[Name of] Business 
District Tax Allocation Fund" for the purpose of paying or 
reimbursing business district project costs and obligations 
incurred in the payment of those costs.
    (b) The corporate authorities of a municipality that has 
designated a business district under this Law may, by 
ordinance, impose a Business District Retailers' Occupation 
Tax upon all persons engaged in the business of selling 
tangible personal property, other than an item of tangible 
personal property titled or registered with an agency of this 
State's government, at retail in the business district at a 
rate not to exceed 1% of the gross receipts from the sales made 
in the course of such business, to be imposed only in 0.25% 
increments. The tax may not be imposed on tangible personal 
property taxed at the rate of 1% under the Retailers' 
Occupation Tax Act. Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If the District does not 
have an airport-related purpose to which it dedicates aviation 
fuel tax revenue, then aviation fuel is excluded from the tax.  
Each municipality must comply with the certification 
requirements for airport-related purposes under Section 
8-11-22.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the District.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department of Revenue. The 
certificate of registration that is issued by the Department to 
a retailer under the Retailers' Occupation Tax Act shall permit 
the retailer to engage in a business that is taxable under any 
ordinance or resolution enacted pursuant to this subsection 
without registering separately with the Department under such 
ordinance or resolution or under this subsection.  The 
Department of Revenue shall have full power to administer and 
enforce this subsection; to collect all taxes and penalties due 
under this subsection in the manner hereinafter provided; and 
to determine all rights to credit memoranda arising on account 
of the erroneous payment of tax or penalty under this 
subsection. In the administration of, and compliance with, this 
subsection, the Department and persons who are subject to this 
subsection shall have the same rights, remedies, privileges, 
immunities, powers and duties, and be subject to the same 
conditions, restrictions, limitations, penalties, exclusions, 
exemptions, and definitions of terms and employ the same modes 
of procedure, as are prescribed in Sections 1, 1a through 1o, 2 
through 2-65 (in respect to all provisions therein other than 
the State rate of tax), 2c through 2h, 3 (except as to the 
disposition of taxes and penalties collected, and except that 
the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 5k, 
5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and 14 of the 
Retailers' Occupation Tax Act and all provisions of the Uniform 
Penalty and Interest Act, as fully as if those provisions were 
set forth herein.
    Persons subject to any tax imposed under this subsection 
may reimburse themselves for their seller's tax liability under 
this subsection by separately stating the tax as an additional 
charge, which charge may be stated in combination, in a single 
amount, with State taxes that sellers are required to collect 
under the Use Tax Act, in accordance with such bracket 
schedules as the Department may prescribe.
    Whenever the Department determines that a refund should be 
made under this subsection to a claimant instead of issuing a 
credit memorandum, the Department shall notify the State 
Comptroller, who shall cause the order to be drawn for the 
amount specified and to the person named in the notification 
from the Department. The refund shall be paid by the State 
Treasurer out of the business district retailers' occupation 
tax fund.
    Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State Treasurer, 
ex officio, as trustee, all taxes, penalties, and interest 
collected under this subsection for deposit into the business 
district retailers' occupation tax fund. Taxes and penalties 
collected on aviation fuel sold on or after December 1, 2019, 
shall be immediately paid over by the Department to the State 
Treasurer, ex officio, as trustee, for deposit into the Local 
Government Aviation Trust Fund. The Department shall only pay 
moneys into the Local Government Aviation Trust Fund under this 
Act for so long as the revenue use requirements of 49 U.S.C. 
47107(b) and 49 U.S.C. 47133 are binding on the District. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this subsection 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to named municipalities 
from the business district retailers' occupation tax fund, the 
municipalities to be those from which retailers have paid taxes 
or penalties under this subsection to the Department during the 
second preceding calendar month. The amount to be paid to each 
municipality shall be the amount (not including credit 
memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected 
under this subsection during the second preceding calendar 
month by the Department plus an amount the Department 
determines is necessary to offset any amounts that were 
erroneously paid to a different taxing body, and not including 
an amount equal to the amount of refunds made during the second 
preceding calendar month by the Department, less 2% of that 
amount (except the amount collected on aviation fuel sold on or 
after December 1, 2019), which shall be deposited into the Tax 
Compliance and Administration Fund and shall be used by the 
Department, subject to appropriation, to cover the costs of the 
Department in administering and enforcing the provisions of 
this subsection, on behalf of such municipality, and not 
including any amount that the Department determines is 
necessary to offset any amounts that were payable to a 
different taxing body but were erroneously paid to the 
municipality, and not including any amounts that are 
transferred to the STAR Bonds Revenue Fund. Within 10 days 
after receipt by the Comptroller of the disbursement 
certification to the municipalities provided for in this 
subsection to be given to the Comptroller by the Department, 
the Comptroller shall cause the orders to be drawn for the 
respective amounts in accordance with the directions contained 
in the certification. The proceeds of the tax paid to 
municipalities under this subsection shall be deposited into 
the Business District Tax Allocation Fund by the municipality.

    An ordinance imposing or discontinuing the tax under this 
subsection or effecting a change in the rate thereof shall 
either (i) be adopted and a certified copy thereof filed with 
the Department on or before the first day of April, whereupon 
the Department, if all other requirements of this subsection 
are met, shall proceed to administer and enforce this 
subsection as of the first day of July next following the 
adoption and filing; or (ii) be adopted and a certified copy 
thereof filed with the Department on or before the first day of 
October, whereupon, if all other requirements of this 
subsection are met, the Department shall proceed to administer 
and enforce this subsection as of the first day of January next 
following the adoption and filing.
    The Department of Revenue shall not administer or enforce 
an ordinance imposing, discontinuing, or changing the rate of 
the tax under this subsection, until the municipality also 
provides, in the manner prescribed by the Department, the 
boundaries of the business district and each address in the 
business district in such a way that the Department can 
determine by its address whether a business is located in the 
business district.  The municipality must provide this boundary 
and address information to the Department on or before April 1 
for administration and enforcement of the tax under this 
subsection by the Department beginning on the following July 1 
and on or before October 1 for administration and enforcement 
of the tax under this subsection by the Department beginning on 
the following January 1.  The Department of Revenue shall not 
administer or enforce any change made to the boundaries of a 
business district or address change, addition, or deletion 
until the municipality reports the boundary change or address 
change, addition, or deletion to the Department in the manner 
prescribed by the Department.  The municipality must provide 
this boundary change information or address change, addition, 
or deletion to the Department on or before April 1 for 
administration and enforcement by the Department of the change 
beginning on the following July 1 and on or before October 1 
for administration and enforcement by the Department of the 
change beginning on the following January 1.  The retailers in 
the business district shall be responsible for charging the tax 
imposed under this subsection.  If a retailer is incorrectly 
included or excluded from the list of those required to collect 
the tax under this subsection, both the Department of Revenue 
and the retailer shall be held harmless if they reasonably 
relied on information provided by the municipality.
    A municipality that imposes the tax under this subsection 
must submit to the Department of Revenue any other information 
as the Department may require for the administration and 
enforcement of the tax.

    When certifying the amount of a monthly disbursement to a 
municipality under this subsection, the Department shall 
increase or decrease the amount by an amount necessary to 
offset any misallocation of previous disbursements. The offset 
amount shall be the amount erroneously disbursed within the 
previous 6 months from the time a misallocation is discovered.
    Nothing in this subsection shall be construed to authorize 
the municipality to impose a tax upon the privilege of engaging 
in any business which under the Constitution of the United 
States may not be made the subject of taxation by this State.
    If a tax is imposed under this subsection (b), a tax shall 
also be imposed under subsection (c) of this Section.
    (c) If a tax has been imposed under subsection (b), a 
Business District Service Occupation Tax shall also be imposed 
upon all persons engaged, in the business district, in the 
business of making sales of service, who, as an incident to 
making those sales of service, transfer tangible personal 
property within the business district, either in the form of 
tangible personal property or in the form of real estate as an 
incident to a sale of service. The tax shall be imposed at the 
same rate as the tax imposed in subsection (b) and shall not 
exceed 1% of the selling price of tangible personal property so 
transferred within the business district, to be imposed only in 
0.25% increments. The tax may not be imposed on tangible 
personal property taxed at the 1% rate under the Service 
Occupation Tax Act. Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If the District does not 
have an airport-related purpose to which it dedicates aviation 
fuel tax revenue, then aviation fuel is excluded from the tax.  
Each municipality must comply with the certification 
requirements for airport-related purposes under Section 
8-11-22.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the District.
    The tax imposed under this subsection and all civil 
penalties that may be assessed as an incident thereof shall be 
collected and enforced by the Department of Revenue. The 
certificate of registration which is issued by the Department 
to a retailer under the Retailers' Occupation Tax Act or under 
the Service Occupation Tax Act shall permit such registrant to 
engage in a business which is taxable under any ordinance or 
resolution enacted pursuant to this subsection without 
registering separately with the Department under such 
ordinance or resolution or under this subsection. The 
Department of Revenue shall have full power to administer and 
enforce this subsection; to collect all taxes and penalties due 
under this subsection; to dispose of taxes and penalties so 
collected in the manner hereinafter provided; and to determine 
all rights to credit memoranda arising on account of the 
erroneous payment of tax or penalty under this subsection. In 
the administration of, and compliance with this subsection, the 
Department and persons who are subject to this subsection shall 
have the same rights, remedies, privileges, immunities, powers 
and duties, and be subject to the same conditions, 
restrictions, limitations, penalties, exclusions, exemptions, 
and definitions of terms and employ the same modes of procedure 
as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 
(in respect to all provisions therein other than the State rate 
of tax), 4 (except that the reference to the State shall be to 
the business district), 5, 7, 8 (except that the jurisdiction 
to which the tax shall be a debt to the extent indicated in 
that Section 8 shall be the municipality), 9 (except as to the 
disposition of taxes and penalties collected, and except that 
the returned merchandise credit for this tax may not be taken 
against any State tax, and except that the retailer's discount 
is not allowed for taxes paid on aviation fuel that are 
deposited into the Local Government Aviation Trust Fund), 10, 
11, 12 (except the reference therein to Section 2b of the 
Retailers' Occupation Tax Act), 13 (except that any reference 
to the State shall mean the municipality), the first paragraph 
of Section 15, and Sections 16, 17, 18, 19 and 20 of the 
Service Occupation Tax Act and all provisions of the Uniform 
Penalty and Interest Act, as fully as if those provisions were 
set forth herein.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
serviceman's tax liability hereunder by separately stating the 
tax as an additional charge, which charge may be stated in 
combination, in a single amount, with State tax that servicemen 
are authorized to collect under the Service Use Tax Act, in 
accordance with such bracket schedules as the Department may 
prescribe.
    Whenever the Department determines that a refund should be 
made under this subsection to a claimant instead of issuing 
credit memorandum, the Department shall notify the State 
Comptroller, who shall cause the order to be drawn for the 
amount specified, and to the person named, in such notification 
from the Department. Such refund shall be paid by the State 
Treasurer out of the business district retailers' occupation 
tax fund.
    Except as otherwise provided in this paragraph, the The 
Department shall forthwith pay over to the State Treasurer, 
ex-officio, as trustee, all taxes, penalties, and interest 
collected under this subsection for deposit into the business 
district retailers' occupation tax fund. Taxes and penalties 
collected on aviation fuel sold on or after December 1, 2019, 
shall be immediately paid over by the Department to the State 
Treasurer, ex officio, as trustee, for deposit into the Local 
Government Aviation Trust Fund. The Department shall only pay 
moneys into the Local Government Aviation Trust Fund under this 
Act for so long as the revenue use requirements of 49 U.S.C. 
47107(b) and 49 U.S.C. 47133 are binding on the District.
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this subsection 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to named municipalities 
from the business district retailers' occupation tax fund, the 
municipalities to be those from which suppliers and servicemen 
have paid taxes or penalties under this subsection to the 
Department during the second preceding calendar month. The 
amount to be paid to each municipality shall be the amount (not 
including credit memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected under this subsection during the second 
preceding calendar month by the Department, less 2% of that 
amount (except the amount collected on aviation fuel sold on or 
after December 1, 2019), which shall be deposited into the Tax 
Compliance and Administration Fund and shall be used by the 
Department, subject to appropriation, to cover the costs of the 
Department in administering and enforcing the provisions of 
this subsection, and not including an amount equal to the 
amount of refunds made during the second preceding calendar 
month by the Department on behalf of such municipality, and not 
including any amounts that are transferred to the STAR Bonds 
Revenue Fund. Within 10 days after receipt, by the Comptroller, 
of the disbursement certification to the municipalities, 
provided for in this subsection to be given to the Comptroller 
by the Department, the Comptroller shall cause the orders to be 
drawn for the respective amounts in accordance with the 
directions contained in such certification. The proceeds of the 
tax paid to municipalities under this subsection shall be 
deposited into the Business District Tax Allocation Fund by the 
municipality.
    An ordinance imposing or discontinuing the tax under this 
subsection or effecting a change in the rate thereof shall 
either (i) be adopted and a certified copy thereof filed with 
the Department on or before the first day of April, whereupon 
the Department, if all other requirements of this subsection 
are met, shall proceed to administer and enforce this 
subsection as of the first day of July next following the 
adoption and filing; or (ii) be adopted and a certified copy 
thereof filed with the Department on or before the first day of 
October, whereupon, if all other conditions of this subsection 
are met, the Department shall proceed to administer and enforce 
this subsection as of the first day of January next following 
the adoption and filing.
    The Department of Revenue shall not administer or enforce 
an ordinance imposing, discontinuing, or changing the rate of 
the tax under this subsection, until the municipality also 
provides, in the manner prescribed by the Department, the 
boundaries of the business district in such a way that the 
Department can determine by its address whether a business is 
located in the business district.  The municipality must provide 
this boundary and address information to the Department on or 
before April 1 for administration and enforcement of the tax 
under this subsection by the Department beginning on the 
following July 1 and on or before October 1 for administration 
and enforcement of the tax under this subsection by the 
Department beginning on the following January 1.  The Department 
of Revenue shall not administer or enforce any change made to 
the boundaries of a business district or address change, 
addition, or deletion until the municipality reports the 
boundary change or address change, addition, or deletion to the 
Department in the manner prescribed by the Department.  The 
municipality must provide this boundary change information or 
address change, addition, or deletion to the Department on or 
before April 1 for administration and enforcement by the 
Department of the change beginning on the following July 1 and 
on or before October 1 for administration and enforcement by 
the Department of the change beginning on the following January 
1.  The retailers in the business district shall be responsible 
for charging the tax imposed under this subsection.  If a 
retailer is incorrectly included or excluded from the list of 
those required to collect the tax under this subsection, both 
the Department of Revenue and the retailer shall be held 
harmless if they reasonably relied on information provided by 
the municipality.
    A municipality that imposes the tax under this subsection 
must submit to the Department of Revenue any other information 
as the Department may require for the administration and 
enforcement of the tax.

    Nothing in this subsection shall be construed to authorize 
the municipality to impose a tax upon the privilege of engaging 
in any business which under the Constitution of the United 
States may not be made the subject of taxation by the State.
    If a tax is imposed under this subsection (c), a tax shall 
also be imposed under subsection (b) of this Section.
    (d) By ordinance, a municipality that has designated a 
business district under this Law may impose an occupation tax 
upon all persons engaged in the business district in the 
business of renting, leasing, or letting rooms in a hotel, as 
defined in the Hotel Operators' Occupation Tax Act, at a rate 
not to exceed 1% of the gross rental receipts from the renting, 
leasing, or letting of hotel rooms within the business 
district, to be imposed only in 0.25% increments, excluding, 
however, from gross rental receipts the proceeds of renting, 
leasing, or letting to permanent residents of a hotel, as 
defined in the Hotel Operators' Occupation Tax Act, and 
proceeds from the tax imposed under subsection (c) of Section 
13 of the Metropolitan Pier and Exposition Authority Act.
    The tax imposed by the municipality under this subsection 
and all civil penalties that may be assessed as an incident to 
that tax shall be collected and enforced by the municipality 
imposing the tax. The municipality shall have full power to 
administer and enforce this subsection, to collect all taxes 
and penalties due under this subsection, to dispose of taxes 
and penalties so collected in the manner provided in this 
subsection, and to determine all rights to credit memoranda 
arising on account of the erroneous payment of tax or penalty 
under this subsection. In the administration of and compliance 
with this subsection, the municipality and persons who are 
subject to this subsection shall have the same rights, 
remedies, privileges, immunities, powers, and duties, shall be 
subject to the same conditions, restrictions, limitations, 
penalties, and definitions of terms, and shall employ the same 
modes of procedure as are employed with respect to a tax 
adopted by the municipality under Section 8-3-14 of this Code.
    Persons subject to any tax imposed under the authority 
granted in this subsection may reimburse themselves for their 
tax liability for that tax by separately stating that tax as an 
additional charge, which charge may be stated in combination, 
in a single amount, with State taxes imposed under the Hotel 
Operators' Occupation Tax Act, and with any other tax.
    Nothing in this subsection shall be construed to authorize 
a municipality to impose a tax upon the privilege of engaging 
in any business which under the Constitution of the United 
States may not be made the subject of taxation by this State.
    The proceeds of the tax imposed under this subsection shall 
be deposited into the Business District Tax Allocation Fund.

    (e) Obligations secured by the Business District Tax 
Allocation Fund may be issued to provide for the payment or 
reimbursement of business district project costs. Those 
obligations, when so issued, shall be retired in the manner 
provided in the ordinance authorizing the issuance of those 
obligations by the receipts of taxes  imposed pursuant to 
subsections (10) and (11) of Section 11-74.3-3 and by other 
revenue designated or pledged by the municipality. A 
municipality may in the ordinance pledge, for any period of 
time up to and including the dissolution date, all or any part 
of the funds in and to be deposited in the Business District 
Tax Allocation Fund to the payment of business district project 
costs and obligations. Whenever a municipality pledges all of 
the funds to the credit of a business district tax allocation 
fund to secure obligations issued or to be issued to pay or 
reimburse business district project costs, the municipality 
may specifically provide that funds remaining to the credit of 
such business district tax allocation fund after the payment of 
such obligations shall be accounted for annually and shall be 
deemed to be "surplus" funds, and such "surplus" funds shall be 
expended by the municipality for any business district project 
cost as approved in the business district plan.  Whenever a 
municipality pledges less than all of the monies to the credit 
of a business district tax allocation fund to secure 
obligations issued or to be issued to pay or reimburse business 
district project costs, the municipality shall provide that 
monies to the credit of the business district tax allocation 
fund and not subject to such pledge or otherwise encumbered or 
required for payment of contractual obligations for specific 
business district project costs shall be calculated annually 
and shall be deemed to be "surplus" funds, and such "surplus" 
funds shall be expended by the municipality for any business 
district project cost as approved in the business district 
plan.
    No obligation issued pursuant to this Law and secured by a 
pledge of all or any portion of any revenues received or to be 
received by the municipality from the imposition of taxes 
pursuant to subsection (10) of Section 11-74.3-3, shall be 
deemed to constitute an economic incentive agreement under 
Section 8-11-20, notwithstanding the fact that such pledge 
provides for the sharing, rebate, or payment of retailers' 
occupation taxes or service occupation taxes imposed pursuant 
to subsection (10) of Section 11-74.3-3 and received or to be 
received by the municipality from the development or 
redevelopment of properties in the business district. 
    Without limiting the foregoing in this Section, the 
municipality may further secure obligations secured by the 
business district tax allocation fund with a pledge, for a 
period not greater than the term of the obligations and in any 
case not longer than the dissolution date, of any part or any 
combination of the following:  (i) net revenues of all or part 
of any business district project; (ii) taxes levied or imposed 
by the municipality on any or all property in the municipality, 
including, specifically, taxes levied or imposed by the 
municipality in a special service area pursuant to the Special 
Service Area Tax Law; (iii) the full faith and credit of the 
municipality; (iv) a mortgage on part or all of the business 
district project; or (v) any other taxes or anticipated 
receipts that the municipality may lawfully pledge. 
    Such obligations may be issued in one or more series, bear 
such date or dates, become due at such time or times as therein 
provided, but in any case not later than (i) 20 years after the 
date of issue or (ii) the dissolution date, whichever is 
earlier, bear interest payable at such intervals and at such 
rate or rates as set forth therein, except as may be limited by 
applicable law, which rate or rates may be fixed or variable, 
be in such denominations, be in such form, either coupon, 
registered, or book-entry, carry such conversion, registration 
and exchange privileges, be subject to defeasance upon such 
terms, have such rank or priority, be executed in such manner, 
be payable in such medium or payment at such place or places 
within or without the State, make provision for a corporate 
trustee within or without the State with respect to such 
obligations, prescribe the rights, powers, and duties thereof 
to be exercised for the benefit of the municipality and the 
benefit of the owners of such obligations, provide for the 
holding in trust, investment, and use of moneys, funds, and 
accounts held under an ordinance, provide for assignment of and 
direct payment of the moneys to pay such obligations or to be 
deposited into such funds or accounts directly to such trustee, 
be subject to such terms of redemption with or without premium, 
and be sold at such price, all as the corporate authorities 
shall determine. No referendum approval of the electors shall 
be required as a condition to the issuance of obligations 
pursuant to this Law except as provided in this Section. 
    In the event the municipality authorizes the issuance of 
obligations pursuant to the authority of this Law secured by 
the full faith and credit of the municipality, or pledges ad 
valorem taxes pursuant to this subsection, which obligations 
are other than obligations which may be issued under home rule 
powers provided by Section 6 of Article VII of the Illinois 
Constitution or which ad valorem taxes are other than ad 
valorem taxes which may be pledged under home rule powers 
provided by Section 6 of Article VII of the Illinois 
Constitution or which are levied in a special service area 
pursuant to the Special Service Area Tax Law, the ordinance 
authorizing the issuance of those obligations or pledging those 
taxes shall be published within 10 days after the ordinance has 
been adopted, in a newspaper having a general circulation 
within the municipality.  The publication of the ordinance shall 
be accompanied by a notice of (i) the specific number of voters 
required to sign a petition requesting the question of the 
issuance of the obligations or pledging such ad valorem taxes 
to be submitted to the electors; (ii) the time within which the 
petition must be filed; and (iii) the date of the prospective 
referendum.  The municipal clerk shall provide a petition form 
to any individual requesting one. 
    If no petition is filed with the municipal clerk, as 
hereinafter provided in this Section, within 21 days after the 
publication of the ordinance, the ordinance shall be in effect.  
However, if within that 21-day period a petition is filed with 
the municipal clerk, signed by electors numbering not less than 
15% of the number of electors voting for the mayor or president 
at the last general municipal election, asking that the 
question of issuing obligations using full faith and credit of 
the municipality as security for the cost of paying or 
reimbursing business district project costs, or of pledging 
such ad valorem taxes for the payment of those obligations, or 
both, be submitted to the electors of the municipality, the 
municipality shall not be authorized to issue obligations of 
the municipality using the full faith and credit of the 
municipality as security or pledging such ad valorem taxes for 
the payment of those obligations, or both, until the 
proposition has been submitted to and approved by a majority of 
the voters voting on the proposition at a regularly scheduled 
election.  The municipality shall certify the proposition to the 
proper election authorities for submission in accordance with 
the general election law.
    The ordinance authorizing the obligations may provide that 
the obligations shall contain a recital that they are issued 
pursuant to this Law, which recital shall be conclusive 
evidence of their validity and of the regularity of their 
issuance.
    In the event the municipality authorizes issuance of 
obligations pursuant to this Law secured by the full faith and 
credit of the municipality, the ordinance authorizing the 
obligations may provide for the levy and collection of a direct 
annual tax upon all taxable property within the municipality 
sufficient to pay the principal thereof and interest thereon as 
it matures, which levy may be in addition to and exclusive of 
the maximum of all other taxes authorized to be levied by the 
municipality, which levy, however, shall be abated to the 
extent that monies from other sources are available for payment 
of the obligations and the municipality certifies the amount of 
those monies available to the county clerk.
    A certified copy of the ordinance shall be filed with the 
county clerk of each county in which any portion of the 
municipality is situated, and shall constitute the authority 
for the extension and collection of the taxes to be deposited 
in the business district tax allocation fund.
    A municipality may also issue its obligations to refund, in 
whole or in part, obligations theretofore issued by the 
municipality under the authority of this Law, whether at or 
prior to maturity.  However, the last maturity of the refunding 
obligations shall not be expressed to mature later than the 
dissolution date.
    In the event a municipality issues obligations under home 
rule powers or other legislative authority, the proceeds of 
which are pledged to pay or reimburse business district project 
costs, the municipality may, if it has followed the procedures 
in conformance with this Law, retire those obligations from 
funds in the business district tax allocation fund in amounts 
and in such manner as if those obligations had been issued 
pursuant to the provisions of this Law.
    No obligations issued pursuant to this Law shall be 
regarded as indebtedness of the municipality issuing those 
obligations or any other taxing district for the purpose of any 
limitation imposed by law.
    Obligations issued pursuant to this Law shall not be 
subject to the provisions of the Bond Authorization Act. 
    (f) When business district project costs, including, 
without limitation, all obligations paying or reimbursing 
business district project costs have been paid, any surplus 
funds then remaining in the Business District Tax Allocation 
Fund shall be distributed to the  municipal treasurer for 
deposit into the general corporate fund of the municipality. 
Upon payment of all business district project costs and 
retirement of all obligations paying or reimbursing business 
district project costs, but in no event more than 23 years 
after the date of adoption of the ordinance imposing taxes 
pursuant to subsection (10) or (11) of Section 11-74.3-3, the 
municipality shall adopt an ordinance immediately rescinding 
the taxes imposed pursuant to subsection (10) or (11) of 
Section 11-74.3-3.


(Source: P.A. 99-143, eff. 7-27-15; 100-1171, eff. 1-4-19.)
 
    (65 ILCS 5/11-101-3 new)
    Sec. 11-101-3. Noise mitigation; air quality.
    (a) A municipality that has implemented a Residential Sound 
Insulation Program to mitigate aircraft noise shall perform 
indoor air quality monitoring and laboratory analysis of 
windows and doors installed pursuant to the Residential Sound 
Insulation Program to determine whether there are any adverse 
health impacts associated with off-gassing from such windows 
and doors. Such monitoring and analysis shall be consistent 
with applicable professional and industry standards. The 
municipality shall make any final reports resulting from such 
monitoring and analysis available to the public on the 
municipality's website. The municipality shall develop a 
science-based mitigation plan to address significant 
health-related impacts, if any, associated with such windows 
and doors as determined by the results of the monitoring and 
analysis. In a municipality that has implemented a Residential 
Sound Insulation Program to mitigate aircraft noise, if 
requested by the homeowner pursuant to a process established by 
the municipality, which process shall include, at a minimum, 
notification in a newspaper of general circulation and a mailer 
sent to every address identified as a recipient of windows and 
doors installed under the Residential Sound Insulation 
Program, the municipality shall replace all windows and doors 
installed under the Residential Sound Insulation Program in 
such homes where one or more windows or doors have been found 
to have caused offensive odors.  Only those homeowners who 
request that the municipality perform an odor inspection as 
prescribed by the process established by the municipality prior 
to March 31, 2020 shall be eligible for odorous window and 
odorous door replacement. Homes that have been identified by 
the municipality as having odorous windows or doors are not 
required to make said request to the municipality.  The right to 
make a claim for replacement and have it considered pursuant to 
this Section shall not be affected by the fact of odor-related 
claims made or odor-related products received pursuant to the 
Residential Sound Insulation Program prior to the effective 
date of this Section.
    (b) An advisory committee shall be formed, composed of the 
following: (i) 2 members of the municipality who reside in 
homes that have received windows or doors pursuant to the 
Residential Sound Insulation Program and have been identified 
by the municipality as having odorous windows or doors, 
appointed by the Secretary of Transportation; (ii) one employee 
of the Aeronautics Division of the Department of 
Transportation; and (iii) 2 employees of the municipality that 
implemented the Residential Sound Insulation Program in 
question. The advisory committee shall determine by majority 
vote which homes contain windows or doors that cause offensive 
odors and thus are eligible for replacement, shall promulgate a 
list of such homes, and shall develop recommendations as to the 
order in which homes are to receive window replacement. The 
recommendations shall include reasonable and objective 
criteria for determining which windows or doors are odorous, 
consideration of the date of odor confirmation for 
prioritization, severity of odor, geography and individual 
hardship, and shall provide such recommendations to the 
municipality. The advisory committee shall comply with the 
requirements of the Illinois Open Meetings Act. The 
municipality shall consider the recommendations of the 
committee but shall retain final decision-making authority 
over replacement of windows and doors installed under the 
Residential Sound Insulation Program, and shall comply with all 
federal, State, and local laws involving procurement. A 
municipality administering claims pursuant to this Section 
shall provide to every address identified as having submitted a 
valid claim under this Section a quarterly report setting forth 
the municipality's activities undertaken pursuant to this 
Section for that quarter. However, the municipality shall 
replace windows and doors pursuant to this Section only if, and 
to the extent, grants are distributed to, and received by, the 
municipality from the Sound-Reducing Windows and Doors 
Replacement Fund for the costs associated with the replacement 
of sound-reducing windows and doors installed under the 
Residential Sound Insulation Program pursuant to Section 
6z-20.1 of the State Finance Act.  In addition, the municipality 
shall revise its specifications for procurement of windows for 
the Residential Sound Insulation Program to address potential 
off-gassing from such windows in future phases of the program. 
A municipality subject to the Section shall not legislate or 
otherwise regulate with regard to indoor air quality 
monitoring, laboratory analysis or replacement requirements, 
except as provided in this Section, but the foregoing 
restriction shall not limit said municipality's taxing power.
    (c) A home rule unit may not regulate indoor air quality 
monitoring and laboratory analysis, and related mitigation and 
mitigation plans, in a manner inconsistent with this Section. 
This Section is a limitation of home rule powers and functions 
under subsection (i) of Section 6 of Article VII of the 
Illinois Constitution on the concurrent exercise by home rule 
units of powers and functions exercised by the State.
    (d) This Section shall not be construed to create a private 
right of action.
 
    Section 15-50. The Civic Center Code is amended  by changing 
Section 245-12 as follows:
 



    (70 ILCS 200/245-12)



    Sec. 245-12. Use and occupation taxes. 

    (a) The Authority may adopt a resolution that authorizes a 
referendum on
the
question of whether the Authority shall be 
authorized to impose a retailers'
occupation tax, a service 
occupation tax, and a use tax in one-quarter percent
increments 
at a rate not to exceed 1%. The Authority shall certify the 
question
to the proper election authorities who shall submit 
the question to the voters
of the metropolitan area at the next 
regularly scheduled election in accordance
with the general 
election law. The question shall
be in substantially the 
following form:


    "Shall the Salem Civic Center Authority be authorized to 
    impose a retailers'
occupation tax, a service occupation 
    tax, and a use tax at the rate of (rate)
for the sole 
    purpose of obtaining funds for the support, construction,

    maintenance, or financing of a facility of the Authority?"

    Votes shall be recorded as "yes" or "no". If a majority of 
all votes cast on
the proposition are in favor of the 
proposition, the Authority is authorized to
impose the tax.

    (b) The Authority shall impose the retailers'
occupation 
tax upon all persons engaged in the business of selling 
tangible
personal property at retail in the metropolitan area, 
at the
rate approved by referendum, on the
gross receipts from 
the sales made in the course of such business within
the 
metropolitan area.  Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If the Authority does 
not have an airport-related purpose to which it dedicates 
aviation fuel tax revenue, then aviation fuel is excluded from 
the tax.  For purposes of this Act, "airport-related purposes" 
has the meaning ascribed in Section 6z-20.2 of the State 
Finance Act.  This exclusion for aviation fuel only applies for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the Authority. 
    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, the Authority must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether the Authority has an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the Authority to include tax 
on aviation fuel.  On or before October 1, 2019, and on or 
before each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    The tax imposed under this Section and all civil
penalties 
that may be assessed as an incident thereof shall be collected

and enforced by the Department of Revenue.  The Department has

full power to administer and enforce this Section; to collect 
all taxes
and penalties so collected in the manner provided in 
this Section; and to
determine
all rights to credit memoranda 
arising on account of the erroneous payment
of tax or penalty 
hereunder.  In the administration of, and compliance with,
this 
Section, the Department and persons who are subject to this 
Section
shall (i) have the same rights, remedies, privileges, 
immunities, powers and
duties, (ii) be subject to the same 
conditions, restrictions, limitations,
penalties, exclusions, 
exemptions, and definitions of terms, and (iii) employ
the same 
modes of procedure as are prescribed in Sections 1,
1a, 1a-1, 
1c, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 2, 2-5, 2-5.5, 2-10 (in 
respect
to all provisions
therein other than the State rate of 
tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3
(except as to
the

disposition of taxes and penalties collected and provisions 
related to
quarter monthly payments, and except that the 
retailer's discount is not allowed for taxes paid on aviation 
fuel that are deposited into the Local Government Aviation 
Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e,
5f, 5g,
5i, 5j, 5k, 5l, 
6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 11a, 12, and 13 of
the 
Retailers' Occupation Tax Act and Section 3-7 of the Uniform 
Penalty
and Interest Act, as fully as if those provisions were 
set forth in this
subsection.

    Persons subject to any tax imposed under this subsection 
may reimburse
themselves for their seller's tax liability by 
separately stating
the tax as an additional charge, which 
charge may be stated in combination,
in a single amount, with 
State taxes that sellers are required to collect,
in accordance 
with such bracket schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the tax fund referenced under
paragraph (g) of 
this Section.

    If a tax is imposed under this subsection (b), a tax shall 
also be
imposed at the same rate under subsections (c) and (d) 
of this Section.

    For the purpose of determining whether a tax authorized 
under this Section
is applicable, a retail sale, by a producer 
of coal or other mineral mined
in Illinois, is a sale at retail 
at the place where the coal or other mineral
mined in Illinois 
is extracted from the earth.  This paragraph does not
apply to 
coal or other mineral when it is delivered or shipped by the 
seller
to the purchaser at a point outside Illinois so that the 
sale is exempt
under the Federal Constitution as a sale in 
interstate or foreign commerce.

    Nothing in this Section shall be construed to authorize the 
Authority
to impose a tax upon the privilege of engaging in any

business which under the Constitution of the United States may 
not be made
the subject of taxation by this State.

    (c) If a tax has been imposed under subsection (b), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the metropolitan
area, in the 
business
of making sales of service, who, as an incident to 
making those sales of
service, transfer tangible personal 
property within the metropolitan area
as an
incident to a sale 
of service.
The tax imposed under this subsection and all civil 
penalties that may be
assessed as an incident thereof shall be 
collected and enforced by the
Department of Revenue. 
    Beginning December 1, 2019, this tax is not imposed on 
sales of aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the Authority does not have an 
airport-related purpose to which it dedicates aviation fuel tax 
revenue, then aviation fuel is excluded from the tax.  On or 
before September 1, 2019, and on or before each April 1 and 
October 1 thereafter, the Authority must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether the Authority has an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the Authority to include tax 
on aviation fuel.  On or before October, 2019, and on or before 
each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    The Department has
full power to
administer and enforce 
this paragraph; to collect all taxes and penalties
due 
hereunder; to dispose of taxes and penalties so collected in 
the manner
hereinafter provided; and to determine all rights to 
credit memoranda
arising on account of the erroneous payment of 
tax or penalty hereunder.
In the administration of, and 
compliance with this paragraph, the
Department and persons who 
are subject to this paragraph shall (i) have the
same rights, 
remedies, privileges, immunities, powers, and duties, (ii) be

subject to the same conditions, restrictions, limitations, 
penalties,
exclusions, exemptions, and definitions of terms, 
and (iii) employ the same
modes
of procedure as are prescribed 
in Sections 2 (except that the
reference to State in the 
definition of supplier maintaining a place of
business in this 
State shall mean the metropolitan area), 2a, 2b, 3 through
3-55 
(in respect to all provisions therein other than the State rate 
of
tax), 4 (except that the reference to the State shall be to 
the Authority),
5, 7, 8 (except that the jurisdiction to which 
the tax shall be a debt to
the extent indicated in that Section 
8 shall be the Authority), 9 (except as
to the disposition of 
taxes and penalties collected, and except that
the returned 
merchandise credit for this tax may not be taken against any

State tax, and except that the retailer's discount is not 
allowed for taxes paid on aviation fuel that are deposited into 
the Local Government Aviation Trust Fund), 11, 12 (except the 
reference therein to Section 2b of the
Retailers' Occupation 
Tax Act), 13 (except that any reference to the State
shall mean 
the Authority), 15, 16,
17, 18, 19 and 20 of the Service 
Occupation Tax Act and Section 3-7 of
the Uniform Penalty and 
Interest Act, as fully as if those provisions were
set forth 
herein.

    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the tax fund referenced under
paragraph (g) of 
this Section.

    Nothing in this paragraph shall be construed to authorize 
the Authority
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (d) If a tax has been imposed under subsection (b), a
use 
tax shall
also be imposed at the same rate upon the privilege 
of using, in the
metropolitan area, any item of
tangible 
personal property that is purchased outside the metropolitan 
area at
retail from a retailer, and that is titled or 
registered at a location within
the metropolitan area with an 
agency of
this State's government. "Selling price" is
defined 
as in the Use Tax Act.  The tax shall be collected from persons 
whose
Illinois address for titling or registration purposes is 
given as being in
the metropolitan area.  The tax shall be 
collected by the Department of Revenue
for
the Authority. The 
tax must be paid to the State,
or an exemption determination 
must be obtained from the Department of
Revenue, before the 
title or certificate of registration for the property
may be 
issued.  The tax or proof of exemption may be transmitted to the

Department by way of the State agency with which, or the State 
officer with
whom, the tangible personal property must be 
titled or registered if the
Department and the State agency or 
State officer determine that this
procedure will expedite the 
processing of applications for title or
registration.

    The Department has full power to administer and enforce 
this
paragraph; to collect all taxes, penalties and interest 
due hereunder; to
dispose of taxes, penalties and interest so 
collected in the manner
hereinafter provided; and to determine 
all rights to credit memoranda or
refunds arising on account of 
the erroneous payment of tax, penalty or
interest hereunder. In 
the administration of, and compliance with, this
subsection, 
the Department and persons who are subject to this paragraph

shall (i) have the same rights, remedies, privileges, 
immunities, powers,
and duties, (ii) be subject to the same 
conditions, restrictions, limitations,
penalties, exclusions, 
exemptions, and definitions of terms,
and (iii) employ the same 
modes of procedure as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"),
3, 3-5, 3-10, 3-45, 3-55, 3-65, 3-70, 3-85, 3a,
4, 6, 
7, 8 (except that the jurisdiction to which the tax shall be a 
debt to
the extent indicated in that Section 8 shall be the 
Authority), 9 (except
provisions relating to quarter
monthly 
payments), 10, 11, 12, 12a, 12b, 13, 14, 15, 19,
20, 21, and 22 
of the Use Tax Act and Section 3-7 of the Uniform Penalty
and 
Interest Act, that are not inconsistent with this
paragraph, as 
fully as if those provisions were set forth herein.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the tax fund referenced
under paragraph (g) of 
this Section.

    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs (b), (c),
or (d) 
of this Section and no additional registration shall be 
required.
A certificate issued under the Use Tax Act or the 
Service Use Tax
Act shall be applicable with regard to any tax 
imposed under paragraph (c)
of this Section.

    (f) The results of any election authorizing a proposition 
to impose a tax
under this Section or effecting a change in the 
rate of tax shall be certified
by the proper election 
authorities and filed with the Illinois Department on or
before 
the first day of April.  In addition, an ordinance imposing,

discontinuing, or effecting a change in the rate of tax under 
this
Section shall be adopted and a certified copy thereof 
filed with the
Department
on or before the first day of April.  
After proper receipt of such
certifications, the Department 
shall proceed to administer and enforce this
Section as of the 
first day of July next following such adoption and filing.

    (g) Except as otherwise provided, the The Department of 
Revenue shall, upon collecting any taxes and penalties
as

provided in this Section, pay the taxes and penalties over to 
the State
Treasurer as
trustee for the Authority. The taxes and 
penalties shall be held in a trust
fund outside
the State 
Treasury. Taxes and penalties collected on aviation fuel sold 
on or after December 1, 2019, shall be immediately paid over by 
the Department to the State Treasurer, ex officio, as trustee, 
for deposit into the Local Government Aviation Trust Fund.  The 
Department shall only pay moneys into the State Aviation 
Program Fund under this Act for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the District. On or before the 25th day of each 
calendar month, the
Department of Revenue shall prepare and 
certify to the Comptroller of
the State of Illinois the amount 
to be paid to the Authority, which shall be
the balance in the 
fund, less any amount determined by the Department
to be 
necessary for the payment of refunds and not including taxes 
and penalties collected on aviation fuel sold on or after 
December 1, 2019. Within 10 days after receipt by
the 
Comptroller of the certification of the amount to be paid to 
the
Authority, the Comptroller shall cause an order to be drawn 
for payment
for the amount in accordance with the directions 
contained in the
certification.
Amounts received from the tax 
imposed under this Section shall be used only for
the
support, 
construction, maintenance, or financing of a facility of the

Authority.

    (h) When certifying the amount of a monthly disbursement to 
the Authority
under this Section, the Department shall increase 
or decrease the amounts by an
amount necessary to offset any 
miscalculation of previous disbursements.  The
offset amount 
shall be the amount erroneously disbursed within the previous 6

months from the time a miscalculation is discovered.

    (i) This Section may be cited as the Salem Civic Center Use 
and Occupation
Tax Law.

(Source: P.A. 98-1098, eff. 8-26-14.)

 
    Section 15-55. The Flood Prevention District Act is amended  
by changing Section 25 as follows:
 


    (70 ILCS 750/25)

    Sec. 25. Flood prevention retailers' and service 
occupation taxes. 
    (a) If the Board of Commissioners of a flood prevention 
district determines that an emergency situation exists  
regarding levee repair or flood prevention, and upon an 
ordinance confirming the determination adopted by the 
affirmative vote of a majority of the members of the county 
board of the county in which the district is situated, the 
county may impose a flood prevention
retailers' occupation tax 
upon all persons engaged in the business of
selling tangible 
personal property at retail within the territory of the 
district to provide revenue to pay the costs of providing 
emergency levee repair and flood prevention and to secure the 
payment of bonds, notes, and other evidences of indebtedness 
issued under this Act for a period not to exceed 25 years or as 
required to repay the bonds, notes, and other evidences of 
indebtedness issued under this Act.
The tax rate shall be 0.25%

of the gross receipts from all taxable sales made in the course 
of that
business. Beginning December 1, 2019, this tax is not 
imposed on sales of aviation fuel unless the tax revenue is 
expended for airport-related purposes. If the District does not 
have an airport-related purpose to which it dedicates aviation 
fuel tax revenue, then aviation fuel is excluded from the tax.  
The County must comply with the certification requirements for 
airport-related purposes under Section 5-1184 of the Counties 
Code.  The tax
imposed under this Section and all civil 
penalties that may be
assessed as an incident thereof shall be 
collected and enforced by the
State Department of Revenue.  The 
Department shall have full power to
administer and enforce this 
Section; to collect all taxes and penalties
so collected in the 
manner hereinafter provided; and to determine all
rights to 
credit memoranda arising on account of the erroneous payment
of 
tax or penalty hereunder.  
    For purposes of this Act, "airport-related purposes" has 
the meaning ascribed in Section 6z-20.2 of the State Finance 
Act.  This exclusion for aviation fuel only applies for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the District. 
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection (i) have the same rights, remedies, privileges, 
immunities, powers, and duties, (ii) are subject to the same 
conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) shall employ the same modes of 
procedure as are set forth in Sections 1 through 1o, 2 through 
2-70 (in respect to all provisions contained in those Sections 
other than the State rate of tax), 2a through 2h, 3 (except as 
to the disposition of taxes and penalties collected, and except 
that the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 
5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 11a, 12, and 13 of the 
Retailers' Occupation Tax Act and all provisions of the Uniform 
Penalty and Interest Act as if those provisions were set forth 
in this subsection.
    Persons subject to any tax imposed under this Section may 
reimburse themselves for their seller's tax
liability 
hereunder by separately stating the tax as an additional

charge, which charge may be stated in combination in a single 
amount
with State taxes that sellers are required to collect 
under the Use
Tax Act, under any bracket schedules the

Department may prescribe.
    If a tax is imposed under this subsection (a), a tax shall 
also
be imposed under subsection (b) of this Section.
    (b) If a tax has been imposed under subsection (a), a flood 
prevention service occupation
tax shall
also be imposed upon 
all persons  engaged within the territory of the district in
the 
business of making sales of service, who, as an incident to 
making the sales
of service, transfer tangible personal 
property,
either in the form of tangible personal property or 
in the form of real estate
as an incident to a sale of service 
to provide revenue to pay the costs of providing emergency 
levee repair and flood prevention and to secure the payment of 
bonds, notes, and other evidences of indebtedness issued under 
this Act for a period not to exceed 25 years or as required to 
repay the bonds, notes, and other evidences of indebtedness.  
The tax rate shall be 0.25% of the selling price
of all 
tangible personal property transferred. Beginning December 1, 
2019, this tax is not imposed on sales of aviation fuel unless 
the tax revenue is expended for airport-related purposes. If 
the District does not have an airport-related purpose to which 
it dedicates aviation fuel tax revenue, then aviation fuel is 
excluded from the tax.  The County must comply with the 
certification requirements for airport-related purposes under 
Section 5-1184 of the Counties Code.  For purposes of this Act, 
"airport-related purposes" has the meaning ascribed in Section 
6z-20.2 of the State Finance Act.  This exclusion for aviation 
fuel only applies for so long as the revenue use requirements 
of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are binding on the 
District.
    The tax imposed under this subsection and all civil

penalties that may be assessed as an incident thereof shall be 
collected
and enforced by the State Department of Revenue.  The 
Department shall
have full power to administer and enforce this 
subsection; to collect all
taxes and penalties due hereunder; 
to dispose of taxes and penalties
collected in the manner 
hereinafter provided; and to determine all
rights to credit 
memoranda arising on account of the erroneous payment
of tax or 
penalty hereunder.  
    In the administration of and compliance with this 
subsection, the Department and persons who are subject to this 
subsection shall (i) have the same rights, remedies, 
privileges, immunities, powers, and duties, (ii) be subject to 
the same conditions, restrictions, limitations, penalties, and 
definitions of terms, and (iii) employ the same modes of 
procedure as are set forth in Sections 2 (except that the 
reference to State in the definition of supplier maintaining a 
place of business in this State means the district), 2a through 
2d, 3 through 3-50 (in respect to all provisions contained in 
those Sections other than the State rate of tax), 4 (except 
that the reference to the State shall be to the district), 5, 
7, 8 (except that the jurisdiction to which the tax is a debt 
to the extent indicated in that Section 8 is the district), 9 
(except as to the disposition of taxes and penalties collected, 
and except that the retailer's discount is not allowed for 
taxes paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 10, 11, 12 (except the 
reference therein to Section 2b of the Retailers' Occupation 
Tax Act), 13 (except that any reference to the State means the 
district), Section 15, 16, 17, 18, 19, and 20 of the Service 
Occupation Tax Act and all provisions of the Uniform Penalty 
and Interest Act, as fully as if those provisions were set 
forth herein.
    Persons subject to any tax imposed under the authority 
granted
in this subsection may reimburse themselves for their 
serviceman's tax
liability hereunder by separately stating the 
tax as an additional
charge, that charge may be stated in 
combination in a single amount
with State tax that servicemen 
are authorized to collect under the
Service Use Tax Act, under 
any bracket schedules the
Department may prescribe.
    (c)  The taxes imposed in subsections (a) and (b) may not be 
imposed on personal property titled or registered with an 
agency of the State or on personal property taxed at the 1% 
rate under the Retailers' Occupation Tax Act and the Service 
Occupation Tax Act.
    (d) Nothing in this Section shall be construed to authorize 
the
district to impose a tax upon the privilege of engaging in 
any business
that under the Constitution of the United States 
may not be made the
subject of taxation by the State.
    (e) The certificate of registration that is issued by the 
Department to a retailer under the Retailers' Occupation Tax 
Act or a serviceman under the Service Occupation Tax Act 
permits the retailer or serviceman to engage in a business that 
is taxable without registering separately with the Department 
under an ordinance or resolution under this Section.
    (f) Except as otherwise provided, the The Department shall 
immediately pay over to the State Treasurer, ex officio, as 
trustee, all taxes and penalties collected under this Section 
to be deposited into the Flood Prevention Occupation Tax Fund, 
which shall be an unappropriated trust fund held outside the 
State treasury. Taxes and penalties collected on aviation fuel 
sold on or after December 1, 2019, shall be immediately paid 
over by the Department to the State Treasurer, ex officio, as 
trustee, for deposit into the Local Government Aviation Trust 
Fund.  The Department shall only pay moneys into the State 
Aviation Program Fund under this Act for so long as the revenue 
use requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the District.
    On or before the 25th day of each calendar month, the 
Department shall prepare and certify to the Comptroller the 
disbursement of stated sums of money to the counties from which 
retailers or servicemen have paid taxes or penalties to the 
Department during the second preceding calendar month. The 
amount to be paid to each county is equal to the amount (not 
including credit memoranda and not including taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019) collected from the county under this Section during 
the second preceding calendar month by the Department, (i) less 
2% of that amount (except the amount collected on aviation fuel 
sold on or after December 1, 2019), which shall be deposited 
into the Tax Compliance and Administration Fund and shall be 
used by the Department in administering and enforcing the 
provisions of this Section on behalf of the county, (ii) plus 
an amount that the Department determines is necessary to offset 
any amounts that were erroneously paid to a different taxing 
body; (iii) less an amount equal to the amount of refunds made 
during the second preceding calendar month by the Department on 
behalf of the county; and (iv) less any amount that the 
Department determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the county. When certifying the amount of a monthly 
disbursement to a county under this Section, the Department 
shall increase or decrease the amounts by an amount necessary 
to offset any miscalculation of previous disbursements within 
the previous 6 months from the time a miscalculation is 
discovered.
    Within 10 days after receipt by the Comptroller from the 
Department of the disbursement certification to the counties 
provided for in this Section, the Comptroller shall cause the 
orders to be drawn for the respective amounts in accordance 
with directions contained in the certification.
    If the Department determines that a refund should be made 
under this Section to a claimant instead of issuing a credit 
memorandum, then the Department shall notify the Comptroller, 
who shall cause the order to be drawn for the amount specified 
and to the person named in the notification from the 
Department. The refund shall be paid by the Treasurer out of 
the Flood Prevention Occupation Tax Fund.
    (g) If a county imposes a tax under this Section, then the 
county board shall, by ordinance, discontinue the tax upon the 
payment of all indebtedness of the flood prevention district. 
The tax shall not be discontinued until all indebtedness of the 
District has been paid. 
    (h) Any ordinance imposing the tax under this Section, or 
any ordinance that discontinues the tax, must be certified by 
the county clerk and filed with the Illinois Department of 
Revenue either (i) on or before the first day of April, 
whereupon the Department shall proceed to administer and 
enforce the tax or change in the rate as of the first day of 
July next following the filing; or (ii) on or before the first 
day of October, whereupon the Department shall proceed to 
administer and enforce the tax or change in the rate as of the 
first day of January next following the filing.
    (j) County Flood Prevention Occupation Tax Fund. All 
proceeds received by a county from a tax distribution under 
this Section must be maintained in a special fund known as the 
[name of county] flood prevention occupation tax fund. The 
county shall, at the direction of the flood prevention 
district, use moneys in the fund to pay the costs of providing 
emergency levee repair and flood prevention and to pay bonds, 
notes, and other evidences of indebtedness issued under this 
Act. 
    (k) This Section may be cited as the Flood Prevention 
Occupation Tax Law.

(Source: P.A. 99-143, eff. 7-27-15; 99-217, eff. 7-31-15; 
99-642, eff. 7-28-16; 100-1171, eff. 1-4-19.)

 
    Section 15-60. The Metro-East Park and Recreation District 
Act is amended  by changing Section 30 as follows:
 



    (70 ILCS 1605/30)


    Sec. 30. Taxes. 

    (a) The board shall impose a
tax upon all persons engaged 
in the business of selling tangible personal
property, other 
than personal property titled or registered with an agency of

this State's government,
at retail in the District on the gross 
receipts from the
sales made in the course of business.
This 
tax
shall be imposed only at the rate of one-tenth of one per 
cent.

    This additional tax may not be imposed on tangible personal 
property taxed at the 1% rate under the Retailers' Occupation 
Tax Act. Beginning December 1, 2019, this tax is not imposed on 
sales of aviation fuel unless the tax revenue is expended for 
airport-related purposes. If the District does not have an 
airport-related purpose to which it dedicates aviation fuel tax 
revenue, then aviation fuel shall be excluded from tax.  For 
purposes of this Act, "airport-related purposes" has the 
meaning ascribed in Section 6z-20.2 of the State Finance Act.  
This exception for aviation fuel only applies for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the District.
The tax imposed by 
the Board under this Section and
all civil penalties that may 
be assessed as an incident of the tax shall be
collected and 
enforced by the Department of Revenue.  The certificate
of 
registration that is issued by the Department to a retailer 
under the
Retailers' Occupation Tax Act shall permit the 
retailer to engage in a business
that is taxable without 
registering separately with the Department under an
ordinance 
or resolution under this Section.  The Department has full
power 
to administer and enforce this Section, to collect all taxes 
and
penalties due under this Section, to dispose of taxes and 
penalties so
collected in the manner provided in this Section, 
and to determine
all rights to credit memoranda arising on 
account of the erroneous payment of
a tax or penalty under this 
Section.  In the administration of and compliance
with this 
Section, the Department and persons who are subject to this 
Section
shall (i) have the same rights, remedies, privileges, 
immunities, powers, and
duties, (ii) be subject to the same 
conditions, restrictions, limitations,
penalties, and 
definitions of terms, and (iii) employ the same modes of

procedure as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 
1f,
1i, 1j,
1k, 1m, 1n,
2,
2-5, 2-5.5, 2-10 (in respect to all 
provisions contained in those Sections
other than the
State 
rate of tax), 2-12, 2-15 through 2-70, 2a, 2b, 2c, 3 (except 
provisions
relating to
transaction returns and quarter monthly 
payments, and except that the retailer's discount is not 
allowed for taxes paid on aviation fuel that are deposited into 
the Local Government Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 
5d, 5e,
5f,
5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 
10, 11, 11a, 12, and 13 of the
Retailers' Occupation Tax Act 
and the Uniform Penalty and
Interest Act as if those provisions 
were set forth in this Section.

    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, the Board must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether the District has an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the District to include tax 
on aviation fuel.  On or before October 1, 2019, and on or 
before each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    Persons subject to any tax imposed under the authority 
granted in this
Section may reimburse themselves for their 
sellers' tax liability by
separately stating the tax as an 
additional charge, which charge may be stated
in combination, 
in a single amount, with State tax which sellers are required

to collect under the Use Tax Act, pursuant to such bracketed 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order to be drawn for
the 
amount specified and to the person named in the notification 
from the
Department.  The refund shall be paid by the State 
Treasurer out of the
State Metro-East Park and Recreation 
District Fund.

    (b) If a tax has been imposed under subsection (a), a

service occupation tax shall
also be imposed at the same rate 
upon all persons engaged, in the District, in
the business
of 
making sales of service, who, as an incident to making those 
sales of
service, transfer tangible personal property within 
the District
as an
incident to a sale of service.
This tax may 
not be imposed on tangible personal property taxed at the 1% 
rate under the Service Occupation Tax Act. Beginning December 
1, 2019, this tax may not be imposed on sales of aviation fuel 
unless the tax revenue is expended for airport-related 
purposes. If the District does not have an airport-related 
purpose to which it dedicates aviation fuel tax revenue, then 
aviation fuel shall be excluded from tax.  For purposes of this 
Act, "airport-related purposes" has the meaning ascribed in 
Section 6z-20.2 of the State Finance Act.  This exception for 
aviation fuel only applies for so long as the revenue use 
requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are 
binding on the District.
The tax imposed under this subsection 
and all civil penalties that may be
assessed as an incident 
thereof shall be collected and enforced by the
Department of 
Revenue. The Department has
full power to
administer and 
enforce this subsection; to collect all taxes and penalties
due 
hereunder; to dispose of taxes and penalties so collected in 
the manner
hereinafter provided; and to determine all rights to 
credit memoranda
arising on account of the erroneous payment of 
tax or penalty hereunder.
In the administration of, and 
compliance with this subsection, the
Department and persons who 
are subject to this paragraph shall (i) have the
same rights, 
remedies, privileges, immunities, powers, and duties, (ii) be

subject to the same conditions, restrictions, limitations, 
penalties,
exclusions, exemptions, and definitions of terms, 
and (iii) employ the same
modes
of procedure as are prescribed 
in Sections 2 (except that the
reference to State in the 
definition of supplier maintaining a place of
business in this 
State shall mean the District), 2a, 2b, 2c, 3 through
3-50 (in 
respect to all provisions therein other than the State rate of

tax), 4 (except that the reference to the State shall be to the 
District),
5, 7, 8 (except that the jurisdiction to which the 
tax shall be a debt to
the extent indicated in that Section 8 
shall be the District), 9 (except as
to the disposition of 
taxes and penalties collected, and except that the retailer's 
discount is not allowed for taxes paid on aviation fuel that 
are deposited into the Local Government Aviation Trust Fund), 
10, 11, 12 (except the
reference therein to Section 2b of the

Retailers' Occupation Tax Act), 13 (except that any reference 
to the State
shall mean the District), Sections 15, 16,
17, 18, 
19 and 20 of the Service Occupation Tax Act and
the Uniform 
Penalty and Interest Act, as fully as if those provisions were

set forth herein.

    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, the Board must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether the District has an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the District to include tax 
on aviation fuel.  On or before October 1, 2019, and on or 
before each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    Persons subject to any tax imposed under the authority 
granted in
this subsection may reimburse themselves for their 
serviceman's tax liability
by separately stating the tax as an 
additional charge, which
charge may be stated in combination, 
in a single amount, with State tax
that servicemen are 
authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
subsection to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the
State Metro-East Park and Recreation 
District Fund.

    Nothing in this subsection shall be construed to authorize 
the board
to impose a tax upon the privilege of engaging in any 
business which under
the Constitution of the United States may 
not be made the subject of taxation
by the State.

    (c) Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State Treasurer, 
ex
officio,
as trustee, all taxes and penalties collected under 
this Section to be
deposited into the
State Metro-East Park and 
Recreation District Fund, which
shall be an unappropriated 
trust fund held outside of the State treasury. Taxes and 
penalties collected on aviation fuel sold on or after December 
1, 2019, shall be immediately paid over by the Department to 
the State Treasurer, ex officio, as trustee, for deposit into 
the Local Government Aviation Trust Fund.  The Department shall 
only pay moneys into the State Aviation Program Fund under this 
Act for so long as the revenue use requirements of 49 U.S.C. 
47107(b) and 49 U.S.C. 47133 are binding on the District.  
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district. The Department shall make this 
certification only if the Metro East Park and Recreation 
District imposes a tax on real property as provided in the 
definition of "local sales taxes" under the Innovation 
Development and Economy Act. 
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th
day of each calendar month, the 
Department shall prepare and certify to the
Comptroller the 
disbursement of stated sums of money
pursuant to Section 35 of 
this Act to the District from which retailers have
paid
taxes 
or penalties to the Department during the second preceding

calendar month.  The amount to be paid to the District shall be 
the amount (not
including credit memoranda and not including 
taxes and penalties collected on aviation fuel sold on or after 
December 1, 2019) collected under this Section during the 
second
preceding
calendar month by the Department plus an 
amount the Department determines is
necessary to offset any 
amounts that were erroneously paid to a different
taxing body, 
and not including (i) an amount equal to the amount of refunds

made
during the second preceding calendar month by the 
Department on behalf of
the District, (ii) any amount that the 
Department determines is
necessary to offset any amounts that 
were payable to a different taxing body
but were erroneously 
paid to the District, (iii) any amounts that are transferred to 
the STAR Bonds Revenue Fund, and (iv) 1.5% of the remainder, 
which the Department shall transfer into the Tax Compliance and 
Administration Fund. The Department, at the time of each 
monthly disbursement to the District, shall prepare and certify 
to the State Comptroller the amount to be transferred into the 
Tax Compliance and Administration Fund under this subsection.  
Within 10 days after receipt by the
Comptroller of the 
disbursement certification to the District and the Tax 
Compliance and Administration Fund provided for in
this Section 
to be given to the Comptroller by the Department, the 
Comptroller
shall cause the orders to be drawn for the 
respective amounts in accordance
with directions contained in 
the certification.

    (d) For the purpose of determining
whether a tax authorized 
under this Section is
applicable, a retail sale by a producer 
of coal or another mineral mined in
Illinois is a sale at 
retail at the place where the coal or other mineral mined
in 
Illinois is extracted from the earth.  This paragraph does not 
apply to coal
or another mineral when it is delivered or 
shipped by the seller to the
purchaser
at a point outside 
Illinois so that the sale is exempt under the United States

Constitution as a sale in interstate or foreign commerce.

    (e) Nothing in this Section shall be construed to authorize 
the board to
impose a
tax upon the privilege of engaging in any 
business that under the Constitution
of the United States may 
not be made the subject of taxation by this State.

    (f) An ordinance imposing a tax under this Section or an 
ordinance extending
the
imposition of a tax to an additional 
county or counties
shall be certified
by the
board and filed 
with the Department of Revenue
either (i) on or
before the 
first day of April, whereupon the Department shall proceed to

administer and enforce the tax as of the first day of July next 
following
the filing; or (ii)
on or before the first day of 
October, whereupon the
Department shall proceed to administer 
and enforce the tax as of the first
day of January next 
following the filing.

    (g) When certifying the amount of a monthly disbursement to 
the District
under
this
Section, the Department shall increase 
or decrease the amounts by an amount
necessary to offset any 
misallocation of previous disbursements.  The offset
amount 
shall be the amount erroneously disbursed within the previous 6 
months
from the time a misallocation is discovered.

(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)

 
    Section 15-65. The Local Mass Transit District Act is 
amended  by changing Section 5.01 as follows:
 


    (70 ILCS 3610/5.01)
  (from Ch. 111 2/3, par. 355.01)



    Sec. 5.01. Metro East Mass Transit District; use and 
occupation taxes. 

    (a) The Board of Trustees of any Metro East Mass Transit

District may, by ordinance adopted with the concurrence of 
two-thirds of
the then trustees, impose throughout the District 
any or all of the taxes and
fees provided in this Section. 
Except as otherwise provided, all  All taxes and fees imposed 
under this Section
shall be used only for public mass 
transportation systems, and the amount used
to provide mass 
transit service to unserved areas of the District shall be in

the same proportion to the total proceeds as the number of 
persons residing in
the unserved areas is to the total 
population of the District.  Except as
otherwise provided in 
this Act, taxes imposed under
this Section and civil penalties 
imposed incident thereto shall be
collected and enforced by the 
State Department of Revenue.
The Department shall have the 
power to administer and enforce the taxes
and to determine all 
rights for refunds for erroneous payments of the taxes.

    (b) The Board may impose a Metro East Mass Transit District 
Retailers'
Occupation Tax upon all persons engaged in the 
business of selling tangible
personal property at retail in the 
district at a rate of 1/4 of 1%, or as
authorized under 
subsection (d-5) of this Section, of the
gross receipts from 
the sales made in the course of such business within
the 
district, except that the rate of tax imposed under this 
Section on sales of aviation fuel on or after December 1, 2019 
shall be 0.25% in Madison County unless the Metro-East Mass 
Transit District in Madison County has an "airport-related 
purpose" and any additional amount authorized under subsection 
(d-5) is expended for airport-related purposes.  If there is no 
airport-related purpose to which aviation fuel tax revenue is 
dedicated, then aviation fuel is excluded from any future 
increase in the tax.  The rate in St. Clair County shall be 
0.25% unless the Metro-East Mass Transit District in St. Clair 
County has an "airport-related purpose" and the additional 
0.50% of the 0.75% tax on aviation fuel imposed in that County 
is expended for airport-related purposes.  If there is no 
airport-related purpose to which aviation fuel tax revenue is 
dedicated, then aviation fuel is excluded from the tax.  
    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, each Metro-East Mass Transit 
District and Madison and St. Clair Counties must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether they have an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed under this Act to include tax on 
aviation fuel.  On or before October 1, 2019, and on or before 
each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation.
    For purposes of this Act, "airport-related purposes" has 
the meaning ascribed in Section 6z-20.2 of the State Finance 
Act.  This exclusion for aviation fuel only applies for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the District. 
    The tax imposed under this Section and all civil
penalties 
that may be assessed as an incident thereof shall be collected

and enforced by the State Department of Revenue.  The Department 
shall have
full power to administer and enforce this Section; 
to collect all taxes
and penalties so collected in the manner 
hereinafter provided; and to determine
all rights to credit 
memoranda arising on account of the erroneous payment
of tax or 
penalty hereunder.  In the administration of, and compliance 
with,
this Section, the Department and persons who are subject 
to this Section
shall have the same rights, remedies, 
privileges, immunities, powers and
duties, and be subject to 
the same conditions, restrictions, limitations,
penalties, 
exclusions, exemptions and definitions of terms and employ
the 
same modes of procedure, as are prescribed in Sections 1, 1a, 
1a-1,
1c, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all 
provisions
therein other than the State rate of tax), 2c, 3 
(except as to the
disposition of taxes and penalties collected, 
and except that the retailer's discount is not allowed for 
taxes paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 4, 5, 5a, 5c, 5d, 5e, 5f,
5g, 
5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, 13, 
and 14 of
the Retailers' Occupation Tax Act and Section 3-7 of 
the Uniform Penalty
and Interest Act, as fully as if those 
provisions were set forth herein.

    Persons subject to any tax imposed under the Section may 
reimburse
themselves for their seller's tax liability 
hereunder by separately stating
the tax as an additional 
charge, which charge may be stated in combination,
in a single 
amount, with State taxes that sellers are required to collect

under the Use Tax Act, in accordance with such bracket 
schedules as the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
Section to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the Metro East Mass Transit District tax fund 
established under
paragraph (h)
 of this Section.

    If a tax is imposed under this subsection (b), a tax shall 
also be
imposed under subsections (c) and (d) of this Section.

    For the purpose of determining whether a tax authorized 
under this Section
is applicable, a retail sale, by a producer 
of coal or other mineral mined
in Illinois, is a sale at retail 
at the place where the coal or other mineral
mined in Illinois 
is extracted from the earth.  This paragraph does not
apply to 
coal or other mineral when it is delivered or shipped by the 
seller
to the purchaser at a point outside Illinois so that the 
sale is exempt
under the Federal Constitution as a sale in 
interstate or foreign commerce.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this Section shall be construed to authorize the 
Metro East
Mass Transit District to impose a tax upon the 
privilege of engaging in any
business which under the 
Constitution of the United States may not be made
the subject 
of taxation by this State.

    (c) If a tax has been imposed under subsection (b), a Metro 
East Mass
Transit District Service Occupation Tax shall
also be 
imposed upon all persons engaged, in the district, in the 
business
of making sales of service, who, as an incident to 
making those sales of
service, transfer tangible personal 
property within the District, either in
the form of tangible 
personal property or in the form of real estate as an
incident 
to a sale of service. The tax rate shall be 1/4%, or as 
authorized
under subsection (d-5) of this Section, of the 
selling
price of tangible personal property so transferred 
within the district, except that the rate of tax imposed in 
these Counties under this Section on sales of aviation fuel on 
or after December 1, 2019 shall be 0.25% in Madison County 
unless the Metro-East Mass Transit District in Madison County 
has an "airport-related purpose" and any additional amount 
authorized under subsection (d-5) is expended for 
airport-related purposes.  If there is no airport-related 
purpose to which aviation fuel tax revenue is dedicated, then 
aviation fuel is excluded from any future increase in the tax.  
The rate in St. Clair County shall be 0.25% unless the 
Metro-East Mass Transit District in St. Clair County has an 
"airport-related purpose" and the additional 0.50% of the 0.75% 
tax on aviation fuel is expended for airport-related purposes.  
If there is no airport-related purpose to which aviation fuel 
tax revenue is dedicated, then aviation fuel is excluded from 
the tax.

    On or before December 1, 2019, and on or before each May 1 
and November 1 thereafter, each Metro-East Mass Transit 
District and Madison and St. Clair Counties must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether they have an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed under this Act to include tax on 
aviation fuel.  On or before October 1, 2019, and on or before 
each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    For purposes of this Act, "airport-related purposes" has 
the meaning ascribed in Section 6z-20.2 of the State Finance 
Act.  This exclusion for aviation fuel only applies for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the District. 
    The tax imposed under this paragraph and all civil 
penalties that may be
assessed as an incident thereof shall be 
collected and enforced by the
State Department of Revenue. The 
Department shall have full power to
administer and enforce this 
paragraph; to collect all taxes and penalties
due hereunder; to 
dispose of taxes and penalties so collected in the manner

hereinafter provided; and to determine all rights to credit 
memoranda
arising on account of the erroneous payment of tax or 
penalty hereunder.
In the administration of, and compliance 
with this paragraph, the
Department and persons who are subject 
to this paragraph shall have the
same rights, remedies, 
privileges, immunities, powers and duties, and be
subject to 
the same conditions, restrictions, limitations, penalties,

exclusions, exemptions and definitions of terms and employ the 
same modes
of procedure as are prescribed in Sections 1a-1, 2 
(except that the
reference to State in the definition of 
supplier maintaining a place of
business in this State shall 
mean the Authority), 2a, 3 through
3-50 (in respect to all 
provisions therein other than the State rate of
tax), 4 (except 
that the reference to the State shall be to the Authority),
5, 
7, 8 (except that the jurisdiction to which the tax shall be a 
debt to
the extent indicated in that Section 8 shall be the 
District), 9 (except as
to the disposition of taxes and 
penalties collected, and except that
the returned merchandise 
credit for this tax may not be taken against any
State tax, and 
except that the retailer's discount is not allowed for taxes 
paid on aviation fuel that are deposited into the Local 
Government Aviation Trust Fund), 10, 11, 12 (except the 
reference therein to Section 2b of the
Retailers' Occupation 
Tax Act), 13 (except that any reference to the State
shall mean 
the District), the first paragraph of Section 15, 16,
17, 18, 
19 and 20 of the Service Occupation Tax Act and Section 3-7 of

the Uniform Penalty and Interest Act, as fully as if those 
provisions were
set forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this paragraph may reimburse themselves for their 
serviceman's tax liability
hereunder by separately stating the 
tax as an additional charge, which
charge may be stated in 
combination, in a single amount, with State tax
that servicemen 
are authorized to collect under the Service Use Tax Act, in

accordance with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of the Metro East Mass Transit District tax fund 
established under
paragraph (h)
 of this Section.

    Nothing in this paragraph shall be construed to authorize 
the District
to impose a tax upon the privilege of engaging in 
any business which under
the Constitution of the United States 
may not be made the subject of taxation
by the State.

    (d) If a tax has been imposed under subsection (b), a Metro 
East Mass
Transit District Use Tax shall
also be imposed upon 
the privilege of using, in the district, any item of
tangible 
personal property that is purchased outside the district at

retail from a retailer, and that is titled or registered with 
an agency of
this State's government, at a rate of 1/4%, or as 
authorized under subsection
(d-5) of this Section, of the 
selling price of the
tangible personal property within the 
District, as "selling price" is
defined in the Use Tax Act.  The 
tax shall be collected from persons whose
Illinois address for 
titling or registration purposes is given as being in
the 
District.  The tax shall be collected by the Department of 
Revenue for
the Metro East Mass Transit District.  The tax must 
be paid to the State,
or an exemption determination must be 
obtained from the Department of
Revenue, before the title or 
certificate of registration for the property
may be issued.  The 
tax or proof of exemption may be transmitted to the
Department 
by way of the State agency with which, or the State officer 
with
whom, the tangible personal property must be titled or 
registered if the
Department and the State agency or State 
officer determine that this
procedure will expedite the 
processing of applications for title or
registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties and 
interest due hereunder; to
dispose of taxes, penalties and 
interest so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda or
refunds arising 
on account of the erroneous payment of tax, penalty or
interest 
hereunder. In the administration of, and compliance with, this

paragraph, the Department and persons who are subject to this 
paragraph
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions, limitations,
penalties, exclusions, 
exemptions and definitions of terms
and employ the same modes 
of procedure, as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"), 3 through 3-80 (except provisions pertaining to the 
State rate
of tax, and except provisions concerning collection 
or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
19 (except the portions pertaining
to claims by retailers and 
except the last paragraph concerning refunds),
20, 21 and 22 of 
the Use Tax Act and Section 3-7 of the Uniform Penalty
and 
Interest Act, that are not inconsistent with this
paragraph, as 
fully as if those provisions were set forth herein.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the Metro East Mass Transit District tax fund 
established
under paragraph (h)
 of this Section.

    (d-5) (A) The county board of any county participating in 
the Metro
East Mass Transit District may authorize, by 
ordinance, a
referendum on the question of whether the tax 
rates for the
Metro East Mass Transit District Retailers' 
Occupation Tax, the
Metro East Mass Transit District Service 
Occupation Tax, and the
Metro East Mass Transit District Use 
Tax for
the District should be increased from 0.25% to 0.75%.

Upon adopting the ordinance, the county
board shall certify the 
proposition to the proper election officials who shall
submit 
the proposition to the voters of the District at the next 
election,
in accordance with the general election law.

    The proposition shall be in substantially the following 
form:

        Shall the tax rates for the Metro East Mass Transit 
    District Retailers'
Occupation Tax, the Metro East Mass 
    Transit District Service Occupation Tax,
and the Metro East 
    Mass Transit District Use Tax be  increased from 0.25% to

    0.75%?

    (B) Two thousand five hundred electors of any Metro East 
Mass Transit
District may petition the Chief Judge of the 
Circuit Court, or any judge of
that Circuit designated by the 
Chief Judge, in which that District is located
to cause to be 
submitted to a vote of the electors the question whether the 
tax
rates for the Metro East Mass Transit District Retailers' 
Occupation Tax, the
Metro East Mass Transit District Service 
Occupation Tax, and the Metro East
Mass Transit District Use 
Tax for the District should be increased from 0.25%
to 0.75%.

    Upon submission of such petition the court shall set a date 
not less than 10
nor more than 30 days thereafter for a hearing 
on the sufficiency thereof.
Notice of the filing of such 
petition and of such date shall be given in
writing to the 
District and the County Clerk at least 7 days before the date 
of
such hearing.

    If such petition is found sufficient, the court shall enter 
an order to
submit that proposition at the next election, in 
accordance with general
election law.

    The form of the petition shall be in substantially the 
following form: To the
Circuit Court of the County of (name of 
county):

        We, the undersigned electors of the (name of transit 
    district),
respectfully petition your honor to submit to a 
    vote of the electors of (name
of transit district) the 


    following proposition:

        Shall the tax rates for the Metro East Mass Transit 
    District Retailers'
Occupation Tax, the Metro East Mass 
    Transit District Service Occupation Tax,
and the Metro East 
    Mass Transit District Use Tax be increased from 0.25% to

    0.75%?

        Name                Address, with Street and Number.

..............................................................
..............................................................
    (C) The votes shall be recorded as "YES" or "NO". If a 
majority of all
votes
cast on the proposition are for the 
increase in
the tax rates, the Metro East Mass Transit District 
shall begin imposing the
increased rates in the District, and

the Department of Revenue shall begin collecting the increased 
amounts, as
provided under this Section.
An ordinance imposing 
or discontinuing a tax hereunder or effecting a change
in the 
rate thereof shall be adopted and a certified copy thereof 
filed with
the Department on or before the first day of 
October, whereupon the Department
shall proceed to administer 
and enforce this Section as of the first day of
January next 
following the adoption and filing, or on or before the first 
day
of April, whereupon the Department shall proceed to 
administer and enforce this
Section as of the first day of July 
next following the adoption and filing.

    (D) If the voters have approved a referendum under this 
subsection,
before
November 1, 1994, to
increase the tax rate 
under this subsection, the Metro East Mass Transit
District 
Board of Trustees may adopt by a majority vote an ordinance at 
any
time
before January 1, 1995 that excludes from the rate 
increase tangible personal
property that is titled or 
registered with an
agency of this State's government.
The 
ordinance excluding titled or
registered tangible personal 
property from the rate increase must be filed with
the 
Department at least 15 days before its effective date.
At any 
time after adopting an ordinance excluding from the rate 
increase
tangible personal property that is titled or 
registered with an agency of this
State's government, the Metro 
East Mass Transit District Board of Trustees may
adopt an 
ordinance applying the rate increase to that tangible personal

property. The ordinance shall be adopted, and a certified copy 
of that
ordinance shall be filed with the Department, on or 
before October 1, whereupon
the Department shall proceed to 
administer and enforce the rate increase
against tangible 
personal property titled or registered with an agency of this

State's government as of the following January
1.  After 
December 31, 1995, any reimposed rate increase in effect under 
this
subsection shall no longer apply to tangible personal 
property titled or
registered with an agency of this State's 
government.  Beginning January 1,
1996, the Board of Trustees of 
any Metro East Mass Transit
District may never reimpose a 
previously excluded tax rate increase on tangible
personal 
property titled or registered with an agency of this State's

government.
After July 1, 2004, if the voters have approved a 
referendum under this
subsection to increase the tax rate under 
this subsection, the Metro East Mass
Transit District Board of 
Trustees may adopt by a majority vote an ordinance
that 
excludes from the rate increase tangible personal property that 
is titled
or registered with an agency of this State's 
government. The ordinance excluding titled or registered 
tangible personal property from the rate increase shall be

adopted, and a certified copy of that ordinance shall be filed 
with the
Department on or before October 1, whereupon the 
Department shall administer and enforce this exclusion from the 
rate increase as of the
following January 1, or on or before 
April 1, whereupon the Department shall
administer and enforce 
this exclusion from  the rate increase as of the
following July 
1. The Board of Trustees of any Metro East Mass Transit 
District
may never
reimpose a previously excluded tax rate 
increase on tangible personal property
titled or registered 
with an agency of this State's government.

    (d-6) If the Board of Trustees of any Metro East Mass 
Transit District has
imposed a rate increase under subsection 
(d-5) and filed an
ordinance with the Department of Revenue 
excluding titled property from the
higher rate, then that Board 
may, by ordinance adopted with
the concurrence of two-thirds of 
the then trustees, impose throughout the
District a fee.  The 
fee on the excluded property shall not exceed $20 per
retail 
transaction or an
amount
equal to the amount of tax excluded, 
whichever is less, on
tangible personal property that is titled 
or registered with an agency of this
State's government. 
Beginning July 1, 2004, the fee shall apply only to
titled 
property that is subject to either the Metro East Mass Transit 
District
Retailers' Occupation Tax or the Metro East Mass 
Transit District Service
Occupation Tax. No fee shall be 
imposed or collected under this subsection on the sale of a 
motor vehicle in this State to a resident of another state if 
that motor vehicle will not be titled in this State.


    (d-7) Until June 30, 2004, if a fee has been imposed under 
subsection
(d-6), a fee shall also
be imposed upon the 
privilege of using, in the district, any item of tangible

personal property that is titled or registered with any agency 
of this State's
government, in an amount equal to the amount of 
the fee imposed under
subsection (d-6). 

    (d-7.1) Beginning July 1, 2004, any fee imposed by the 
Board of Trustees
of any Metro East Mass Transit District under 
subsection (d-6) and all civil
penalties that may be assessed 
as an incident of the fees shall be collected
and enforced by 
the State Department of Revenue. Reference to "taxes" in this

Section shall be construed to apply to the administration, 
payment, and
remittance of all fees under this Section. For 
purposes of any fee imposed
under subsection (d-6), 4% of the 
fee, penalty, and interest received by the
Department in the 
first 12 months that the fee is collected and enforced by
the 
Department and 2% of the fee, penalty, and interest following 
the first
12 months (except the amount collected on aviation 
fuel sold on or after December 1, 2019) shall be deposited into 
the Tax Compliance and Administration
Fund and shall be used by 
the Department, subject to appropriation, to cover
the costs of 
the Department. No retailers' discount shall apply to any fee

imposed under subsection (d-6).

    (d-8) No item of titled property shall be subject to both

the higher rate approved by referendum, as authorized under 
subsection (d-5),
and any fee imposed under subsection (d-6) or 
(d-7).

    (d-9) (Blank).


    (d-10) (Blank).


    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs (b), (c)
or (d) of 
this Section and no additional registration shall be required 
under
the tax. A certificate issued under the Use Tax Act or 
the Service Use Tax
Act shall be applicable with regard to any 
tax imposed under paragraph (c)
of this Section.

    (f) (Blank).


    (g) Any ordinance imposing or discontinuing any tax under 
this
Section shall be adopted and a certified copy thereof 
filed with the
Department on or before June 1, whereupon the 
Department of Revenue shall
proceed to administer and enforce 
this Section on behalf of the Metro East
Mass Transit District 
as of September 1 next following such
adoption and filing.  
Beginning January 1, 1992, an ordinance or resolution
imposing 
or discontinuing the tax hereunder shall be adopted and a

certified copy thereof filed with the Department on or before 
the first day
of July, whereupon the Department shall proceed 
to administer and enforce
this Section as of the first day of 
October next following such adoption
and filing.  Beginning 
January 1, 1993, except as provided in subsection
(d-5) of this 
Section, an ordinance or resolution imposing
or discontinuing 
the tax hereunder shall be adopted and a certified copy
thereof 
filed with the Department on or before the first day of 
October,
whereupon the Department shall proceed to administer 
and enforce this
Section as of the first day of January next 
following such adoption and
filing,
or, beginning January 1, 
2004, on or before the first day of April, whereupon
the 
Department shall proceed to administer and enforce this Section 
as of the
first day of July next following the adoption and 
filing.

    (h) Except as provided in subsection (d-7.1), the State 
Department of
Revenue shall, upon collecting any taxes as

provided in this Section, pay the taxes over to the State 
Treasurer as
trustee for the District. The taxes shall be held 
in a trust fund outside
the State Treasury. Taxes and penalties 
collected in St. Clair Counties on aviation fuel sold on or 
after December 1, 2019 from the 0.50% of the 0.75% rate shall 
be immediately paid over by the Department to the State 
Treasurer, ex officio, as trustee, for deposit into the Local 
Government Aviation Trust Fund. The Department shall only pay 
moneys into the Local Government Aviation Trust Fund under this 
Act for so long as the revenue use requirements of 49 U.S.C. 
47107(b) and 49 U.S.C. 47133 are binding on the District.
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.  The Department shall make this 
certification only if the local mass transit district imposes a 
tax on real property as provided in the definition of "local 
sales taxes" under the Innovation Development and Economy Act.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on  or before the 25th day of each calendar month, the
State 
Department of Revenue shall prepare and certify to the 
Comptroller of
the State of Illinois the amount to be paid to 
the District, which shall be
the amount (not including credit 
memoranda and not including taxes and penalties collected on 
aviation fuel sold on or after December 1, 2019) collected 
under this Section during the second preceding calendar month 
by the Department plus an amount the Department determines is 
necessary to offset any amounts that were erroneously paid to a 
different taxing body, and not including any amount equal to 
the amount of refunds made during the second preceding calendar 
month by the Department on behalf of the District, and not 
including any amount that the Department determines is 
necessary to offset any amounts that were payable to a 
different taxing body but were erroneously paid to the 
District, and less any amounts that are transferred to the STAR 
Bonds Revenue Fund, less 1.5% of the remainder, which the 
Department shall transfer into the Tax Compliance and 
Administration Fund. The Department, at the time of each 
monthly disbursement to the District, shall prepare and certify 
to the State Comptroller the amount to be transferred into the 
Tax Compliance and Administration Fund under this subsection. 
Within 10 days after receipt by
the Comptroller of the 
certification of the amount to be paid to the
District and the 
Tax Compliance and Administration Fund, the Comptroller shall 
cause an order to be drawn for payment
for the amount in 
accordance with the direction in the certification.

(Source: P.A. 99-217, eff. 7-31-15; 100-23, eff. 7-6-17; 
100-587, eff. 6-4-18.)

 
    Section 15-70. The Regional Transportation Authority Act 
is amended  by changing Section 4.03 as follows:
 


    (70 ILCS 3615/4.03)  (from Ch. 111 2/3, par. 704.03)


    Sec. 4.03. Taxes. 

    (a) In order to carry out any of the powers or
purposes of 
the Authority, the Board may by ordinance adopted with the

concurrence of 12
 of the then Directors, impose throughout the

metropolitan region any or all of the taxes provided in this 
Section.
Except as otherwise provided in this Act, taxes 
imposed under this
Section and civil penalties imposed incident 
thereto shall be collected
and enforced by the State Department 
of Revenue. The Department shall
have the power to administer 
and enforce the taxes and to determine all
rights for refunds 
for erroneous payments of the taxes. Nothing in Public Act 
95-708 is intended to invalidate any taxes currently imposed by 
the Authority. The increased vote requirements to impose a tax 
shall only apply to actions taken after January 1, 2008 (the 
effective date of Public Act 95-708). 

    (b) The Board may impose a public transportation tax upon 
all
persons engaged in the metropolitan region in the business 
of selling at
retail motor fuel for operation of motor vehicles 
upon public highways.  The
tax shall be at a rate not to exceed 
5% of the gross receipts from the sales
of motor fuel in the 
course of the business.  As used in this Act, the term
"motor 
fuel" shall have the same meaning as in the Motor Fuel Tax Law.  
The Board may provide for details of the tax.  The provisions of

any tax shall conform, as closely as may be practicable, to the 
provisions
of the Municipal Retailers Occupation Tax Act, 
including without limitation,
conformity to penalties with 
respect to the tax imposed and as to the powers of
the State 
Department of Revenue to promulgate and enforce rules and 
regulations
relating to the administration and enforcement of 
the provisions of the tax
imposed, except that reference in the 
Act to any municipality shall refer to
the Authority and the 
tax shall be imposed only with regard to receipts from
sales of 
motor fuel in the metropolitan region, at rates as limited by 
this
Section.

    (c) In connection with the tax imposed under paragraph (b) 
of
this Section the Board may impose a tax upon the privilege 
of using in
the metropolitan region motor fuel for the 
operation of a motor vehicle
upon public highways, the tax to 
be at a rate not in excess of the rate
of tax imposed under 
paragraph (b) of this Section.  The Board may
provide for 
details of the tax.

    (d) The Board may impose a motor vehicle parking tax upon 
the
privilege of parking motor vehicles at off-street parking 
facilities in
the metropolitan region at which a fee is 
charged, and may provide for
reasonable classifications in and 
exemptions to the tax, for
administration and enforcement 
thereof and for civil penalties and
refunds thereunder and may 
provide criminal penalties thereunder, the
maximum penalties 
not to exceed the maximum criminal penalties provided
in the 
Retailers' Occupation Tax Act.  The
Authority may collect and 
enforce the tax itself or by contract with
any unit of local 
government.  The State Department of Revenue shall have
no 
responsibility for the collection and enforcement unless the

Department agrees with the Authority to undertake the 
collection and
enforcement.  As used in this paragraph, the term 
"parking facility"
means a parking area or structure having 
parking spaces for more than 2
vehicles at which motor vehicles 
are permitted to park in return for an
hourly, daily, or other 
periodic fee, whether publicly or privately
owned, but does not 
include parking spaces on a public street, the use
of which is 
regulated by parking meters.

    (e) The Board may impose a Regional Transportation 
Authority
Retailers' Occupation Tax upon all persons engaged in 
the business of
selling tangible personal property at retail in 
the metropolitan region.
In Cook County, the tax rate shall be 
1.25%
 of the gross receipts from sales
of tangible personal 
property taxed at the 1% rate under the Retailers' Occupation 
Tax Act, and 1%
 of the
gross receipts from other taxable sales 
made in the course of that business.
In DuPage, Kane, Lake, 
McHenry, and Will counties Counties, the tax rate shall be 
0.75%

of the gross receipts from all taxable sales made in the 
course of that
business. Except that the rate of tax imposed in 
these Counties under this Section on sales of aviation fuel on 
or after December 1, 2019 shall be 0.25% unless the Regional 
Transportation Authority in DuPage, Kane, Lake, McHenry and 
Will counties has an "airport-related purpose" and the 
additional 0.50% of the 0.75% tax on aviation fuel is expended 
for airport-related purposes.  If there is no airport-related 
purpose to which aviation fuel tax revenue is dedicated, then 
aviation fuel is excluded from the tax.  The tax
imposed under 
this Section and all civil penalties that may be
assessed as an 
incident thereof shall be collected and enforced by the
State 
Department of Revenue.  The Department shall have full power to

administer and enforce this Section; to collect all taxes and 
penalties
so collected in the manner hereinafter provided; and 
to determine all
rights to credit memoranda arising on account 
of the erroneous payment
of tax or penalty hereunder.  In the 
administration of, and compliance
with this Section, the 
Department and persons who are subject to this
Section shall 
have the same rights, remedies, privileges, immunities,
powers 
and duties, and be subject to the same conditions, 
restrictions,
limitations, penalties, exclusions, exemptions 
and definitions of terms,
and employ the same modes of 
procedure, as are prescribed in Sections 1,
1a, 1a-1, 1c, 1d, 
1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all
provisions 
therein other than the State rate of tax), 2c, 3 (except as to

the disposition of taxes and penalties collected, and except 
that the retailer's discount is not allowed for taxes paid on 
aviation fuel that are deposited into the Local Government 
Aviation Trust Fund), 4, 5, 5a, 5b, 5c, 5d,
5e, 5f, 5g, 5h, 5i, 
5j, 5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12 and
13 of the 
Retailers' Occupation Tax Act and Section 3-7 of the
Uniform 
Penalty and Interest Act, as fully as if those
provisions were 
set forth herein.

    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, the Authority and Cook, DuPage, 
Kane, Lake, McHenry, and Will counties must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether they have an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed under this Act to include tax on 
aviation fuel.  On or before October 1, 2019, and on or before 
each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    For purposes of this Act, "airport-related purposes" has 
the meaning ascribed in Section 6z-20.2 of the State Finance 
Act.  This exclusion for aviation fuel only applies for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the Authority. 
    Persons subject to any tax imposed under the authority 
granted
in this Section may reimburse themselves for their 
seller's tax
liability hereunder by separately stating the tax 
as an additional
charge, which charge may be stated in 
combination in a single amount
with State taxes that sellers 
are required to collect under the Use
Tax Act, under any 
bracket schedules the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this Section to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
warrant to be drawn for the 
amount specified, and to the person named,
in the notification 
from the Department.  The refund shall be paid by
the State 
Treasurer out of the Regional Transportation Authority tax
fund 
established under paragraph (n) of this Section.

    If a tax is imposed under this subsection (e), a tax shall 
also
be imposed under subsections (f) and (g) of this Section.

    For the purpose of determining whether a tax authorized 
under this
Section is applicable, a retail sale by a producer 
of coal or other
mineral mined in Illinois, is a sale at retail 
at the place where the
coal or other mineral mined in Illinois 
is extracted from the earth.
This paragraph does not apply to 
coal or other mineral when it is
delivered or shipped by the 
seller to the purchaser at a point outside
Illinois so that the 
sale is exempt under the Federal Constitution as a
sale in 
interstate or foreign commerce.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this Section shall be construed to authorize the 
Regional
Transportation Authority to impose a tax upon the 
privilege of engaging
in any business that under the 
Constitution of the United States may
not be made the subject 
of taxation by this State.

    (f) If a tax has been imposed under paragraph (e), a

Regional Transportation Authority Service Occupation
Tax shall

also be imposed upon all persons engaged, in the metropolitan 
region in
the business of making sales of service, who as an 
incident to making the sales
of service, transfer tangible 
personal property within the metropolitan region,
either in the 
form of tangible personal property or in the form of real 
estate
as an incident to a sale of service.  In Cook County, the 
tax rate
shall be:  (1) 1.25%
 of the serviceman's cost price of 
food prepared for
immediate consumption and transferred 
incident to a sale of service subject
to the service occupation 
tax by an entity licensed under the Hospital
Licensing Act, the 
Nursing Home Care Act, the Specialized Mental Health 
Rehabilitation Act of 2013, the ID/DD Community Care Act, or 
the MC/DD Act that is located in the metropolitan
region; (2) 
1.25%
 of the selling price of tangible personal property taxed 
at the 1% rate under the Service Occupation Tax Act; and (3) 1%
 
of the selling price from other taxable sales of
tangible 
personal property transferred.  In DuPage, Kane, Lake,
McHenry 
and Will counties, Counties the rate shall be 0.75%
 of the 
selling price
of all tangible personal property transferred 
except that the rate of tax imposed in these Counties under 
this Section on sales of aviation fuel on or after December 1, 
2019 shall be 0.25% unless the Regional Transportation 
Authority in DuPage, Kane, Lake, McHenry and Will counties has 
an "airport-related purpose" and the additional 0.50% of the 
0.75% tax on aviation fuel is expended for airport-related 
purposes.  If there is no airport-related purpose to which 
aviation fuel tax revenue is dedicated, then aviation fuel is 
excluded from the tax.

    On or before September 1, 2019, and on or before each April 
1 and October 1 thereafter, the Authority and Cook, DuPage, 
Kane, Lake, McHenry, and Will counties must certify to the 
Department of Transportation, in the form and manner required 
by the Department, whether they have an airport-related 
purpose, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed under this Act to include tax on 
aviation fuel.  On or before October 1, 2019, and on or before 
each May 1 and November 1 thereafter, the Department of 
Transportation shall provide to the Department of Revenue, a 
list of units of local government which have certified to the 
Department of Transportation that they have airport-related 
purposes, which would allow any Retailers' Occupation Tax and 
Service Occupation Tax imposed by the unit of local government 
to include tax on aviation fuel.  All disputes regarding whether 
or not a unit of local government has an airport-related 
purpose shall be resolved by the Department of Transportation. 
    For purposes of this Act, "airport-related purposes" has 
the meaning ascribed in Section 6z-20.2 of the State Finance 
Act.  This exclusion for aviation fuel only applies for so long 
as the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the Authority. 
    The tax imposed under this paragraph and all civil

penalties that may be assessed as an incident thereof shall be 
collected
and enforced by the State Department of Revenue.  The 
Department shall
have full power to administer and enforce this 
paragraph; to collect all
taxes and penalties due hereunder; to 
dispose of taxes and penalties
collected in the manner 
hereinafter provided; and to determine all
rights to credit 
memoranda arising on account of the erroneous payment
of tax or 
penalty hereunder.  In the administration of and compliance
with 
this paragraph, the Department and persons who are subject to 
this
paragraph shall have the same rights, remedies, 
privileges, immunities,
powers and duties, and be subject to 
the same conditions, restrictions,
limitations, penalties, 
exclusions, exemptions and definitions of terms,
and employ the 
same modes of procedure, as are prescribed in Sections 1a-1, 2,

2a, 3 through 3-50 (in respect to all provisions therein other 
than the
State rate of tax), 4 (except that the reference to 
the State shall be to
the Authority), 5, 7, 8 (except that the 
jurisdiction to which the tax
shall be a debt to the extent 
indicated in that Section 8 shall be the
Authority), 9 (except 
as to the disposition of taxes and penalties
collected, and 
except that the returned merchandise credit for this tax may

not be taken against any State tax, and except that the 
retailer's discount is not allowed for taxes paid on aviation 
fuel that are deposited into the Local Government Aviation 
Trust Fund), 10, 11, 12 (except the reference
therein to 
Section 2b of the Retailers' Occupation Tax Act), 13 (except

that any reference to the State shall mean the Authority), the 
first
paragraph of Section 15, 16, 17, 18, 19 and 20 of the 
Service
Occupation Tax Act and Section 3-7 of the Uniform 
Penalty and Interest
Act, as fully as if those provisions were 
set forth herein.

    Persons subject to any tax imposed under the authority 
granted
in this paragraph may reimburse themselves for their 
serviceman's tax
liability hereunder by separately stating the 
tax as an additional
charge, that charge may be stated in 
combination in a single amount
with State tax that servicemen 
are authorized to collect under the
Service Use Tax Act, under 
any bracket schedules the
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under
this paragraph to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the
warrant to be drawn for the 
amount specified, and to the person named
in the notification 
from the Department.  The refund shall be paid by
the State 
Treasurer out of the Regional Transportation Authority tax
fund 
established under paragraph (n) of this Section.

    Nothing in this paragraph shall be construed to authorize 
the
Authority to impose a tax upon the privilege of engaging in 
any business
that under the Constitution of the United States 
may not be made the
subject of taxation by the State.

    (g) If a tax has been imposed under paragraph (e), a tax 
shall
also be imposed upon the privilege of using in the 
metropolitan region,
any item of tangible personal property 
that is purchased outside the
metropolitan region at retail 
from a retailer, and that is titled or
registered with an 
agency of this State's government.  In Cook County, the
tax rate 
shall be 1%
 of the selling price of the tangible personal 
property,
as "selling price" is defined in the Use Tax Act.  In 
DuPage, Kane, Lake,
McHenry and Will counties, the tax rate 
shall be 0.75%
 of the selling price of
the tangible personal 
property, as "selling price" is defined in the
Use Tax Act.  The 
tax shall be collected from persons whose Illinois
address for 
titling or registration purposes is given as being in the

metropolitan region. The tax shall be collected by the 
Department of
Revenue for the Regional Transportation 
Authority.  The tax must be paid
to the State, or an exemption 
determination must be obtained from the
Department of Revenue, 
before the title or certificate of registration for
the 
property may be issued. The tax or proof of exemption may be

transmitted to the Department by way of the State agency with 
which, or the
State officer with whom, the tangible personal 
property must be titled or
registered if the Department and the 
State agency or State officer
determine that this procedure 
will expedite the processing of applications
for title or 
registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties, and 
interest due hereunder;
to dispose of taxes, penalties, and 
interest collected in the manner
hereinafter provided; and to 
determine all rights to credit memoranda or
refunds arising on 
account of the erroneous payment of tax, penalty, or
interest 
hereunder. In the administration of and compliance with this

paragraph, the Department and persons who are subject to this 
paragraph
shall have the same rights, remedies, privileges, 
immunities, powers and
duties, and be subject to the same 
conditions, restrictions,
limitations, penalties, exclusions, 
exemptions and definitions of terms
and employ the same modes 
of procedure, as are prescribed in Sections 2
(except the 
definition of "retailer maintaining a place of business in this

State"), 3 through 3-80 (except provisions pertaining to the 
State rate
of tax, and except provisions concerning collection 
or refunding of the tax
by retailers), 4, 11, 12, 12a, 14, 15, 
19 (except the portions pertaining
to claims by retailers and 
except the last paragraph concerning refunds),
20, 21 and 22 of 
the Use Tax Act, and are not inconsistent with this
paragraph, 
as fully as if those provisions were set forth herein.

    Whenever the Department determines that a refund should be 
made under
this paragraph to a claimant instead of issuing a 
credit memorandum, the
Department shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named in the
notification 
from the Department. The refund shall be paid by the State

Treasurer out of the Regional Transportation Authority tax fund

established under paragraph (n) of this Section.

    (h) The Authority may impose a replacement vehicle tax of 
$50 on any
passenger car as defined in Section 1-157 of the 
Illinois Vehicle Code
purchased within the metropolitan region 
by or on behalf of an
insurance company to replace a passenger 
car of
an insured person in settlement of a total loss claim. 
The tax imposed
may not become effective before the first day 
of the month following the
passage of the ordinance imposing 
the tax and receipt of a certified copy
of the ordinance by the 
Department of Revenue.  The Department of Revenue
shall collect 
the tax for the Authority in accordance with Sections 3-2002

and 3-2003 of the Illinois Vehicle Code.

    Except as otherwise provided in this paragraph, the The 
Department shall immediately pay over to the State Treasurer,

ex officio, as trustee, all taxes collected hereunder.  Taxes 
and penalties collected in DuPage, Kane, Lake, McHenry and Will 
Counties on aviation fuel sold on or after December 1, 2019 
from the 0.50% of the 0.75% rate shall be immediately paid over 
by the Department to the State Treasurer, ex officio, as 
trustee, for deposit into the Local Government Aviation Trust 
Fund. The Department shall only pay moneys into the Local 
Government Aviation Trust Fund under this Act for so long as 
the revenue use requirements of 49 U.S.C. 47107(b) and 49 
U.S.C. 47133 are binding on the Authority.
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on
or before the 25th day of each calendar month, the 
Department shall
prepare and certify to the Comptroller the 
disbursement of stated sums
of money to the Authority. The 
amount to be paid to the Authority shall be
the amount 
collected hereunder during the second preceding calendar month

by the Department, less any amount determined by the Department 
to be
necessary for the payment of refunds, and less any 
amounts that are transferred to the STAR Bonds Revenue Fund.  
Within 10 days after receipt by the
Comptroller of the 
disbursement certification to the Authority provided
for in 
this Section to be given to the Comptroller by the Department, 
the
Comptroller shall cause the orders to be drawn for that 
amount in
accordance with the directions contained in the 
certification.

    (i) The Board may not impose any other taxes except as it 
may from
time to time be authorized by law to impose.

    (j) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under paragraphs
(b), (e), (f) or 
(g) of this Section and no additional registration
shall be 
required under the tax.  A certificate issued under the
Use Tax 
Act or the Service Use Tax Act shall be applicable with regard 
to
any tax imposed under paragraph (c) of this Section.

    (k) The provisions of any tax imposed under paragraph (c) 
of
this Section shall conform as closely as may be practicable 
to the
provisions of the Use Tax Act, including
without 
limitation conformity as to penalties with respect to the tax

imposed and as to the powers of the State Department of Revenue 
to
promulgate and enforce rules and regulations relating to the

administration and enforcement of the provisions of the tax 
imposed.
The taxes shall be imposed only on use within the 
metropolitan region
and at rates as provided in the paragraph.

    (l) The Board in imposing any tax as provided in paragraphs 
(b)
and (c) of this Section, shall, after seeking the advice of 
the State
Department of Revenue, provide means for retailers, 
users or purchasers
of motor fuel for purposes other than those 
with regard to which the
taxes may be imposed as provided in 
those paragraphs to receive refunds
of taxes improperly paid, 
which provisions may be at variance with the
refund provisions 
as applicable under the Municipal Retailers
Occupation Tax Act.  
The State Department of Revenue may provide for
certificates of 
registration for users or purchasers of motor fuel for purposes

other than those with regard to which taxes may be imposed as 
provided in
paragraphs (b) and (c) of this Section to 
facilitate the reporting and
nontaxability of the exempt sales 
or uses.

    (m) Any ordinance imposing or discontinuing any tax under 
this Section shall
be adopted and a certified copy thereof 
filed with the Department on or before
June 1, whereupon the 
Department of Revenue shall proceed to administer and
enforce 
this Section on behalf of the Regional Transportation Authority 
as of
September 1 next following such adoption and filing.

Beginning January 1, 1992, an ordinance or resolution imposing 
or
discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of July,
whereupon the Department shall proceed 
to administer and enforce this
Section as of the first day of 
October next following such adoption and
filing.  Beginning 
January 1, 1993, an ordinance or resolution imposing, 
increasing, decreasing, or
discontinuing the tax hereunder 
shall be adopted and a certified copy
thereof filed with the 
Department,
whereupon the Department shall proceed to 
administer and enforce this
Section as of the first day of the 
first month to occur not less than 60 days
 following such 
adoption and filing. Any ordinance or resolution of the 
Authority imposing a tax under this Section and in effect on 
August 1, 2007 shall remain in full force and effect and shall 
be administered by the Department of Revenue under the terms 
and conditions and rates of tax established by such ordinance 
or resolution until the Department begins administering and 
enforcing an increased tax under this Section as authorized by 
Public Act 95-708.  The tax rates authorized by Public Act 
95-708 are effective only if imposed by ordinance of the 
Authority.


    (n) Except as  otherwise provided in this subsection (n), 
the State Department of Revenue shall, upon collecting any 
taxes
as provided in this Section, pay the taxes over to the 
State Treasurer
as trustee for the Authority.  The taxes shall 
be held in a trust fund
outside the State Treasury.  On or 
before the 25th day of each calendar
month, the State 
Department of Revenue shall prepare and certify to the

Comptroller of the State of Illinois and
 to the Authority (i) 
the
amount of taxes collected in each county County other than 
Cook County in the
metropolitan region, (ii)
 the amount of 
taxes collected within the City
of Chicago,
 and (iii) the 
amount collected in that portion
of Cook County outside of 
Chicago, each amount less the amount necessary for the payment

of refunds to taxpayers located in those areas described in 
items (i), (ii), and (iii), and less 1.5% of the remainder, 
which shall be transferred from the trust fund into the Tax 
Compliance and Administration Fund. The Department, at the time 
of each monthly disbursement to the Authority, shall prepare 
and certify to the State Comptroller the amount to be 
transferred into the Tax Compliance and Administration Fund 
under this subsection.
Within 10 days after receipt by the 
Comptroller of the certification of
the amounts, the 
Comptroller shall cause an
order to be drawn for the transfer 
of the amount certified into the Tax Compliance and 
Administration Fund and the payment of two-thirds of the 
amounts certified in item (i) of this subsection to the 
Authority and one-third of the amounts certified in item (i) of 
this subsection to the respective counties other than Cook 
County and the amount certified in items (ii) and (iii) of this 
subsection to the Authority.

    In addition to the disbursement required by the preceding 
paragraph, an
allocation shall be made in July 1991 and each 
year thereafter to the
Regional Transportation Authority.  The 
allocation shall be made in an
amount equal to the average 
monthly distribution during the preceding
calendar year 
(excluding the 2 months of lowest receipts) and the
allocation 
shall include the amount of average monthly distribution from

the Regional Transportation Authority Occupation and Use Tax 
Replacement
Fund.  The distribution made in July 1992 and each 
year thereafter under
this paragraph and the preceding 
paragraph shall be reduced by the amount
allocated and 
disbursed under this paragraph in the preceding calendar
year.  
The Department of Revenue shall prepare and certify to the

Comptroller for disbursement the allocations made in 
accordance with this
paragraph.

    (o) Failure to adopt a budget ordinance or otherwise to 
comply with
Section 4.01 of this Act or to adopt a Five-year 
Capital Program or otherwise to
comply with paragraph (b) of 
Section 2.01 of this Act shall not affect
the validity of any 
tax imposed by the Authority otherwise in conformity
with law.

    (p) At no time shall a public transportation tax or motor 
vehicle
parking tax authorized under paragraphs (b), (c), and 
(d) of this Section
be in effect at the same time as any 
retailers' occupation, use or
service occupation tax 
authorized under paragraphs (e), (f), and (g) of
this Section 
is in effect.

    Any taxes imposed under the authority provided in 
paragraphs (b), (c),
and (d) shall remain in effect only until 
the time as any tax
authorized by paragraph paragraphs (e), 
(f), or (g) of this Section are imposed and
becomes effective. 
Once any tax authorized by paragraph paragraphs (e), (f), or 
(g)
is imposed the Board may not reimpose taxes as authorized 
in paragraphs
(b), (c), and (d) of the Section unless any tax 
authorized by paragraph
paragraphs (e), (f), or (g) of this 
Section becomes ineffective by means
other than an ordinance of 
the Board.

    (q) Any existing rights, remedies and obligations 
(including
enforcement by the Regional Transportation 
Authority) arising under any
tax imposed under paragraph 
paragraphs (b), (c), or (d) of this Section shall not
be 
affected by the imposition of a tax under paragraph paragraphs 
(e), (f),  or (g)
of this Section.

(Source: P.A. 99-180, eff. 7-29-15; 99-217, eff. 7-31-15; 
99-642, eff. 7-28-16; 100-23, eff. 7-6-17; 100-587, eff. 
6-4-18; 100-1171, eff. 1-4-19; revised 1-11-19.)

 
    Section 15-75. The Water Commission Act of 1985 is amended  
by changing Section 4 as follows:
 



    (70 ILCS 3720/4)  (from Ch. 111 2/3, par. 254)


    Sec. 4. Taxes.
    (a) The board of commissioners of any county water 
commission
may, by ordinance, impose throughout the territory 
of the commission any or
all of the taxes provided in this 
Section for its corporate purposes.
However, no county water 
commission may impose any such tax unless the
commission 
certifies the proposition of imposing the tax to the proper

election officials, who shall submit the proposition to the 
voters residing
in the territory at an election in accordance 
with the general election
law, and the proposition has been 
approved by a majority of those voting on
the proposition.

    The proposition shall be in the form provided in Section 5 
or shall be
substantially in the following form:

-------------------------------------------------------------

    Shall the (insert corporate

name of county water commission)           YES

impose (state type of tax or         ------------------------

taxes to be imposed) at the                NO

rate of 1/4%?

-------------------------------------------------------------

    Taxes imposed under this Section and civil penalties 
imposed
incident thereto shall be collected and enforced by the 
State Department of
Revenue. The Department shall have the 
power to administer and enforce the
taxes and to determine all 
rights for refunds for erroneous payments of
the taxes.

    (b) The board of commissioners may impose a County Water 
Commission
Retailers' Occupation Tax upon all persons engaged 
in the business of
selling tangible personal property at retail 
in the territory of the
commission at a rate of 1/4% of the 
gross receipts from the sales made in
the course of such 
business within the territory.  The tax imposed under
this 
paragraph and all civil penalties that may be assessed as an 
incident
thereof shall be collected and enforced by the State 
Department of Revenue.
The Department shall have full power to 
administer and enforce this
paragraph; to collect all taxes and 
penalties due hereunder; to dispose of
taxes and penalties so 
collected in the manner hereinafter provided; and to
determine 
all rights to credit memoranda arising on account of the

erroneous payment of tax or penalty hereunder.  In the 
administration of,
and compliance with, this paragraph, the 
Department and persons who are
subject to this paragraph shall 
have the same rights, remedies, privileges,
immunities, powers 
and duties, and be subject to the same conditions,

restrictions, limitations, penalties, exclusions, exemptions 
and
definitions of terms, and employ the same modes of 
procedure, as are
prescribed in Sections 1, 1a, 1a-1, 1c, 1d, 
1e, 1f, 1i, 1j, 2 through 2-65
(in respect to all provisions 
therein other than the State rate of tax
except that tangible 
personal property taxed at the 1% rate under the Retailers' 
Occupation Tax Act
shall not be subject to tax hereunder), 2c, 
3 (except as to the disposition
of taxes and penalties 
collected, and except that the retailer's discount is not 
allowed for taxes paid on aviation fuel sold on or after 
December 1, 2019), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h,
5i, 5j, 
5k, 5l, 6, 6a, 6b, 6c, 6d, 7, 8, 9, 10, 11, 12, and 13 of
the 
Retailers' Occupation Tax Act and Section 3-7 of the Uniform 
Penalty
and Interest Act, as fully as if those provisions were 
set forth herein.

    Persons subject to any tax imposed under the authority 
granted in this
paragraph may reimburse themselves for their 
seller's tax liability
hereunder by separately stating the tax 
as an additional charge, which
charge may be stated in 
combination, in a single amount, with State taxes
that sellers 
are required to collect under the Use Tax Act and under

subsection (e) of Section 4.03 of the Regional Transportation 
Authority
Act, in accordance with such bracket schedules as the 
Department may prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification

from the Department.  The refund shall be paid by the State 
Treasurer out
of a county water commission tax fund established 
under subsection (g) of
this Section.

    For the purpose of determining whether a tax authorized 
under this paragraph
is applicable, a retail sale by a producer 
of coal or other mineral mined
in Illinois is a sale at retail 
at the place where the coal or other mineral
mined in Illinois 
is extracted from the earth.  This paragraph does not
apply to 
coal or other mineral when it is delivered or shipped by the 
seller
to the purchaser at a point outside Illinois so that the 
sale is exempt
under the Federal Constitution as a sale in 
interstate or foreign commerce.

    If a tax is imposed under this subsection (b), a tax shall 
also be
imposed under subsections (c) and (d) of this Section.

    No tax shall be imposed or collected under this subsection 
on the sale of a motor vehicle in this State to a resident of 
another state if that motor vehicle will not be titled in this 
State.

    Nothing in this paragraph shall be construed to authorize a 
county water
commission to impose a tax upon the privilege of 
engaging in any
business which under the Constitution of the 
United States may not be made
the subject of taxation by this 
State.

    (c) If a tax has been imposed under subsection (b), a

County Water Commission Service Occupation
Tax shall
also be 
imposed upon all persons engaged, in the territory of the

commission, in the business of making sales of service, who, as 
an
incident to making the sales of service, transfer tangible 
personal
property within the territory. The tax rate shall be 
1/4% of the selling
price of tangible personal property so 
transferred within the territory.
The tax imposed under this 
paragraph and all civil penalties that may be
assessed as an 
incident thereof shall be collected and enforced by the
State 
Department of Revenue. The Department shall have full power to

administer and enforce this paragraph; to collect all taxes and 
penalties
due hereunder; to dispose of taxes and penalties so 
collected in the manner
hereinafter provided; and to determine 
all rights to credit memoranda
arising on account of the 
erroneous payment of tax or penalty hereunder.
In the 
administration of, and compliance with, this paragraph, the

Department and persons who are subject to this paragraph shall 
have the
same rights, remedies, privileges, immunities, powers 
and duties, and be
subject to the same conditions, 
restrictions, limitations, penalties,
exclusions, exemptions 
and definitions of terms, and employ the same modes
of 
procedure, as are prescribed in Sections 1a-1, 2 (except that 
the
reference to State in the definition of supplier 
maintaining a place of
business in this State shall mean the 
territory of the commission), 2a, 3
through 3-50 (in respect to 
all provisions therein other than the State
rate of tax except 
that tangible personal property taxed at the 1% rate under the 
Service Occupation Tax Act shall not be subject to tax 
hereunder), 4 (except that the
reference to the State shall be 
to the territory of the commission), 5, 7,
8 (except that the 
jurisdiction to which the tax shall be a debt to the
extent 
indicated in that Section 8 shall be the commission), 9 (except 
as
to the disposition of taxes and penalties collected and 
except that the
returned merchandise credit for this tax may 
not be taken against any State
tax, and except that the 
retailer's discount is not allowed for taxes paid on aviation 
fuel sold on or after December 1, 2019), 10, 11, 12 (except the 
reference therein to Section 2b of the
Retailers' Occupation 
Tax Act), 13 (except that any reference to the State
shall mean 
the territory of the commission), the first paragraph of 
Section
15, 15.5, 16, 17, 18, 19, and 20 of the Service 
Occupation Tax Act as fully
as if those provisions were set 
forth herein.

    Persons subject to any tax imposed under the authority 
granted in
this paragraph may reimburse themselves for their 
serviceman's tax liability
hereunder by separately stating the 
tax as an additional charge, which
charge may be stated in 
combination, in a single amount, with State tax
that servicemen 
are authorized to collect under the Service Use Tax Act,
and 
any tax for which servicemen may be liable under subsection (f) 
of Section
 4.03 of the Regional Transportation Authority Act, 
in accordance
with such bracket schedules as the Department may 
prescribe.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the warrant to be drawn
for the 
amount specified, and to the person named, in the notification 
from
the Department.  The refund shall be paid by the State 
Treasurer out of a
county water commission tax fund established 
under subsection (g) of this
Section.

    Nothing in this paragraph shall be construed to authorize a 
county water
commission to impose a tax upon the privilege of 
engaging in any business
which under the Constitution of the 
United States may not be made the
subject of taxation by the 
State.

    (d) If a tax has been imposed under subsection (b), a tax 
shall
also be imposed upon the privilege of using, in the 
territory of the
commission, any item of tangible personal 
property that is purchased
outside the territory at retail from 
a retailer, and that is titled or
registered with an agency of 
this State's government, at a rate of 1/4% of
the selling price 
of the tangible personal property within the territory,
as 
"selling price" is defined in the Use Tax Act. The tax shall be 
collected
from persons whose Illinois address for titling or 
registration purposes
is given as being in the territory.  The 
tax shall be collected by the
Department of Revenue for a 
county water commission.  The tax must be paid
to the State, or 
an exemption determination must be obtained from the
Department 
of Revenue, before the title or certificate of registration for

the property may be issued. The tax or proof of exemption may 
be
transmitted to the Department by way of the State agency 
with which, or the
State officer with whom, the tangible 
personal property must be titled or
registered if the 
Department and the State agency or State officer
determine that 
this procedure will expedite the processing of applications
for 
title or registration.

    The Department shall have full power to administer and 
enforce this
paragraph; to collect all taxes, penalties, and 
interest due hereunder; to
dispose of taxes, penalties, and 
interest so collected in the manner
hereinafter provided; and 
to determine all rights to credit memoranda or
refunds arising 
on account of the erroneous payment of tax, penalty, or

interest hereunder. In the administration of and compliance 
with this
paragraph, the Department and persons who are subject 
to this paragraph
shall have the same rights, remedies, 
privileges, immunities, powers, and
duties, and be subject to 
the same conditions, restrictions, limitations,
penalties, 
exclusions, exemptions, and definitions of terms and employ the

same modes of procedure, as are prescribed in Sections 2 
(except the
definition of "retailer maintaining a place of 
business in this State"), 3
through 3-80 (except provisions 
pertaining to the State rate of tax,
and except provisions 
concerning collection or refunding of the tax by
retailers), 4, 
11,
12, 12a, 14, 15, 19 (except the portions pertaining to 
claims by retailers
and except the last paragraph concerning 
refunds), 20, 21, and 22 of the Use
Tax Act and Section 3-7 of 
the Uniform Penalty and Interest Act that are
not inconsistent 
with this paragraph, as fully as if those provisions were
set 
forth herein.

    Whenever the Department determines that a refund should be 
made under this
paragraph to a claimant instead of issuing a 
credit memorandum, the Department
shall notify the State 
Comptroller, who shall cause the order
to be drawn for the 
amount specified, and to the person named, in the
notification 
from the Department.  The refund shall be paid by the State

Treasurer out of a county water commission tax fund established

under subsection (g) of this Section.

    (e) A certificate of registration issued by the State 
Department of
Revenue to a retailer under the Retailers' 
Occupation Tax Act or under the
Service Occupation Tax Act 
shall permit the registrant to engage in a
business that is 
taxed under the tax imposed under subsection (b), (c),
or (d) 
of this Section and no additional registration shall be 
required under
the tax.  A certificate issued under the Use Tax 
Act or the Service Use Tax
Act shall be applicable with regard 
to any tax imposed under subsection (c)
of this Section.

    (f) Any ordinance imposing or discontinuing any tax under 
this Section
shall be adopted and a certified copy thereof 
filed with the Department on
or before June 1, whereupon the 
Department of Revenue shall proceed to
administer and enforce 
this Section on behalf of the county water
commission as of 
September 1 next following the adoption and filing.
Beginning 
January 1, 1992, an ordinance or resolution imposing or

discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of July,
whereupon the Department shall proceed 
to administer and enforce this
Section as of the first day of 
October next following such adoption and
filing.  Beginning 
January 1, 1993, an ordinance or resolution imposing or

discontinuing the tax hereunder shall be adopted and a 
certified copy
thereof filed with the Department on or before 
the first day of October,
whereupon the Department shall 
proceed to administer and enforce this
Section as of the first 
day of January next following such adoption and filing.

    (g) The State Department of Revenue shall, upon collecting 
any taxes as
provided in this Section, pay the taxes over to 
the State Treasurer as
trustee for the commission. The taxes 
shall be held in a trust fund outside
the State Treasury. 
    As soon as possible after the first day of each month, 
beginning January 1, 2011, upon certification of the Department 
of Revenue, the Comptroller shall order transferred, and the 
Treasurer shall transfer, to the STAR Bonds Revenue Fund the 
local sales tax increment, as defined in the Innovation 
Development and Economy Act, collected under this Section 
during the second preceding calendar month for sales within a 
STAR bond district.
    After the monthly transfer to the STAR Bonds Revenue Fund, 
on or before the 25th day of each calendar month, the
State 
Department of Revenue shall prepare and certify to the 
Comptroller of
the State of Illinois the amount to be paid to 
the commission, which shall be
the amount (not including credit 
memoranda) collected under this Section during the second 
preceding calendar month by the Department plus an amount the 
Department determines is necessary to offset any amounts that 
were erroneously paid to a different taxing body, and not 
including any amount equal to the amount of refunds made during 
the second preceding calendar month by the Department on behalf 
of the commission, and not including any amount that the 
Department determines is necessary to offset any amounts that 
were payable to a different taxing body but were erroneously 
paid to the commission, and less any amounts that are 
transferred to the STAR Bonds Revenue Fund, less 1.5% of the 
remainder, which shall be transferred into the Tax Compliance 
and Administration Fund. The Department, at the time of each 
monthly disbursement to the commission, shall prepare and 
certify to the State Comptroller the amount to be transferred 
into the Tax Compliance and Administration Fund under this 
subsection. Within 10 days after receipt by
the Comptroller of 
the certification of the amount to be paid to the
commission 
and the Tax Compliance and Administration Fund, the Comptroller 
shall cause an order to be drawn for the payment
for the amount 
in accordance with the direction in the certification.

    (h) Beginning June 1, 2016, any tax imposed pursuant to 
this Section may no longer be imposed or collected, unless a 
continuation of the tax is approved by the voters at a 
referendum as set forth in this Section.
(Source: P.A. 99-217, eff. 7-31-15; 99-642, eff. 7-28-16; 
100-23, eff. 7-6-17; 100-587, eff. 6-4-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19; revised 1-11-19.)

 
    Section 15-80. The Environmental Impact Fee Law is amended  
by changing Sections 315 and 320 as follows:
 



    (415 ILCS 125/315)



    (Section scheduled to be repealed on January 1, 2025)

    Sec. 315. Fee on receivers of fuel for sale or use; 
collection and
reporting.   A person that is required to pay the 
fee imposed by this Law shall
pay the fee to the Department by 
return showing all fuel purchased, acquired,
or received and 
sold, distributed or used during the preceding calendar
month,

including losses of fuel as the result of evaporation or 
shrinkage due to
temperature variations, and such other 
reasonable information as the
Department may require.  Losses of 
fuel as the result of evaporation or
shrinkage due to 
temperature variations may not exceed 1%
of the total
gallons 
in storage at the beginning of the month, plus the receipts of

gallonage during the month, minus the gallonage remaining in 
storage at the end
of the month.  Any loss reported that is in 
excess of this amount shall be
subject to the fee imposed by 
Section 310 of this Law.
On and after July 1, 2001, for each 
6-month period January through June, net
losses of fuel (for 
each category of fuel that is required to be reported on a

return) as the result of evaporation or shrinkage due to 
temperature variations
may not exceed 1% of the total gallons 
in storage at the beginning of each
January, plus the receipts 
of gallonage each January through June, minus the
gallonage 
remaining in storage at the end of each June.  On and after July 
1,
2001, for each 6-month period July through December, net 
losses of fuel (for
each category of fuel that is required to 
be reported on a return) as the
result of evaporation or 
shrinkage due to temperature variations may not exceed
1% of 
the total gallons in storage at the beginning of each July, 
plus the
receipts of gallonage each July through December, 
minus the gallonage remaining
in storage at the end of each 
December.  Any net loss reported that is in
excess of this 
amount shall be subject to the fee imposed by Section 310 of

this Law.  For purposes of this Section, "net loss" means the 
number of gallons
gained through temperature variations minus 
the number of gallons lost through
temperature variations or 
evaporation for each of the respective 6-month
periods.

    The return shall be prescribed by the Department and shall 
be filed between
the 1st and 20th days of each calendar month.  
The Department may, in its
discretion, combine the return filed 
under this Law with the return filed under
Section 2b of the 
Motor Fuel Tax Law.  If the return is timely filed, the
receiver 
may take a discount of 2% through June 30, 2003 and 1.75%

thereafter to reimburse himself for the
expenses
incurred in 
keeping records, preparing and filing returns, collecting and

remitting the fee, and supplying data to the Department on 
request.  However,
the discount applies only to the amount of 
the fee payment that
accompanies
a return that is timely filed 
in accordance with this Section. The discount is not permitted 
on fees paid on aviation fuel sold or used on and after 
December 1, 2019.  This exception for aviation fuel only applies 
for so long as the revenue use requirements of 49 U.S.C. §47017 
(b) and 49 U.S.C. §47133 are binding on the State.

    Beginning on January 1, 2018, each retailer required or 
authorized to collect the fee imposed by this Act on aviation 
fuel at retail in this State during the preceding calendar 
month shall, instead of reporting and paying tax on aviation 
fuel as otherwise required by this Section, file an aviation 
fuel tax return with the Department, on or before the twentieth 
day of each calendar month.  The requirements related to the 
return shall be as otherwise provided in this Section.  
Notwithstanding any other provisions of this Act to the 
contrary, retailers collecting fees on aviation fuel shall file 
all aviation fuel tax returns and shall make all aviation fuel 
fee payments by electronic means in the manner and form 
required by the Department.  For purposes of this paragraph, 
"aviation fuel" means a product that is intended for use or 
offered for sale as fuel for an aircraft. 
    If any payment provided for in this Section exceeds the 
receiver's liabilities under this Act, as shown on an original 
return, the Department may authorize the receiver to credit 
such excess payment against liability subsequently to be 
remitted to the Department under this Act, in accordance with 
reasonable rules adopted by the Department. If the Department 
subsequently determines that all or any part of the credit 
taken was not actually due to the receiver, the receiver's 
discount shall be reduced by an amount equal to the difference 
between the discount as applied to the credit taken and that 
actually due, and that receiver shall be liable for penalties 
and interest on such difference. 
(Source: P.A. 100-1171, eff. 1-4-19.)

 



    (415 ILCS 125/320)



    (Section scheduled to be repealed on January 1, 2025)

    Sec. 320. Deposit of fee receipts. Except as otherwise 
provided in this paragraph, all All money received by the 
Department
under this Law shall be deposited in the Underground 
Storage Tank Fund created
by Section 57.11 of the Environmental 
Protection Act. All money received for aviation fuel by the 
Department under this Law on or after December 1, 2019, shall 
be immediately paid over by the Department to the State 
Aviation Program Fund.  The Department shall only pay such 
moneys into the State Aviation Program Fund under this Act for 
so long as the revenue use requirements of 49 U.S.C. 47107(b) 
and 49 U.S.C. 47133 are binding on the State. For purposes of 
this Section, "aviation fuel" means a product that is intended 
for use or offered for sale as fuel for an aircraft. 

(Source: P.A. 89-428, eff. 1-1-96; 89-457, eff. 5-22-96; 90-14, 
eff.
7-1-97.)

 
ARTICLE 20.  NURSING HOMES

 
    Section 20-5. The Illinois Administrative Procedure Act is 
amended by changing Section 5-45 as follows:
 
    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
    Sec. 5-45. Emergency rulemaking. 
    (a) "Emergency" means the existence of any situation that 
any agency
finds reasonably constitutes a threat to the public 
interest, safety, or
welfare.
    (b) If any agency finds that an
emergency exists that 
requires adoption of a rule upon fewer days than
is required by 
Section 5-40 and states in writing its reasons for that

finding, the agency may adopt an emergency rule without prior 
notice or
hearing upon filing a notice of emergency rulemaking 
with the Secretary of
State under Section 5-70.  The notice 
shall include the text of the
emergency rule and shall be 
published in the Illinois Register.  Consent
orders or other 
court orders adopting settlements negotiated by an agency
may 
be adopted under this Section.  Subject to applicable 
constitutional or
statutory provisions, an emergency rule 
becomes effective immediately upon
filing under Section 5-65 or 
at a stated date less than 10  days
thereafter.  The agency's 
finding and a statement of the specific reasons
for the finding 
shall be filed with the rule.  The agency shall take
reasonable 
and appropriate measures to make emergency rules known to the

persons who may be affected by them.
    (c) An emergency rule may be effective for a period of not 
longer than
150 days, but the agency's authority to adopt an 
identical rule under Section
5-40 is not precluded.  No 
emergency rule may be adopted more
than once in any 24-month 
period, except that this limitation on the number
of emergency 
rules that may be adopted in a 24-month period does not apply

to (i) emergency rules that make additions to and deletions 
from the Drug
Manual under Section 5-5.16 of the Illinois 
Public Aid Code or the
generic drug formulary under Section 
3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
emergency rules adopted by the Pollution Control
Board before 
July 1, 1997 to implement portions of the Livestock Management

Facilities Act, (iii) emergency rules adopted by the Illinois 
Department of Public Health under subsections (a) through (i) 
of Section 2 of the Department of Public Health Act when 
necessary to protect the public's health, (iv) emergency rules 
adopted pursuant to subsection (n) of this Section, (v) 
emergency rules adopted pursuant to subsection (o) of this 
Section, or (vi) emergency rules adopted pursuant to subsection 
(c-5) of this Section.  Two or more emergency rules having 
substantially the same
purpose and effect shall be deemed to be 
a single rule for purposes of this
Section.
    (c-5) To facilitate the maintenance of   the  program of group 
health benefits provided to annuitants, survivors, and retired 
employees under the State Employees Group Insurance Act of 
1971, rules to alter   the contributions to be paid by the State, 
annuitants, survivors, retired employees, or any combination 
of those entities,  for that program of group health benefits, 
shall be adopted as emergency rules. The adoption of those 
rules shall be considered an emergency  and necessary for the 
public interest, safety, and welfare. 
    (d) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 1999 budget, 
emergency rules to implement any
provision of Public Act 90-587 
or 90-588
or any other budget initiative for fiscal year 1999 
may be adopted in
accordance with this Section by the agency 
charged with administering that
provision or initiative, 
except that the 24-month limitation on the adoption
of 
emergency rules and the provisions of Sections 5-115 and 5-125 
do not apply
to rules adopted under this subsection (d).  The 
adoption of emergency rules
authorized by this subsection (d) 
shall be deemed to be necessary for the
public interest, 
safety, and welfare.
    (e) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2000 budget, 
emergency rules to implement any
provision of Public Act 91-24

or any other budget initiative for fiscal year 2000 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (e).  The adoption of 
emergency rules
authorized by this subsection (e) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (f) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2001 budget, 
emergency rules to implement any
provision of Public Act 91-712

or any other budget initiative for fiscal year 2001 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (f).  The adoption of 
emergency rules
authorized by this subsection (f) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (g) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2002 budget, 
emergency rules to implement any
provision of Public Act 92-10

or any other budget initiative for fiscal year 2002 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (g).  The adoption of 
emergency rules
authorized by this subsection (g) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (h) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2003 budget, 
emergency rules to implement any
provision of Public Act 92-597

or any other budget initiative for fiscal year 2003 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (h).  The adoption of 
emergency rules
authorized by this subsection (h) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (i) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2004 budget, 
emergency rules to implement any
provision of Public Act 93-20

or any other budget initiative for fiscal year 2004 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (i).  The adoption of 
emergency rules
authorized by this subsection (i) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (j) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2005 budget as provided under the Fiscal Year 2005 Budget 
Implementation (Human Services) Act, emergency rules to 
implement any provision of the Fiscal Year 2005 Budget 
Implementation (Human Services) Act may be adopted in 
accordance with this Section by the agency charged with 
administering that provision, except that the 24-month 
limitation on the adoption of emergency rules and the 
provisions of Sections 5-115 and 5-125 do not apply to rules 
adopted under this subsection (j).  The Department of Public Aid 
may also adopt rules under this subsection (j) necessary to 
administer the Illinois Public Aid Code and the Children's 
Health Insurance Program Act.  The adoption of emergency rules 
authorized by this subsection (j) shall be deemed to be 
necessary for the public interest, safety, and welfare.

    (k) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2006 budget, emergency rules to implement any provision of 
Public Act 94-48 or any other budget initiative for fiscal year 
2006 may be adopted in accordance with this Section by the 
agency charged with administering that provision or 
initiative, except that the 24-month limitation on the adoption 
of emergency rules and the provisions of Sections 5-115 and 
5-125 do not apply to rules adopted under this subsection (k).  
The Department of Healthcare and Family Services may also adopt 
rules under this subsection (k) necessary to administer the 
Illinois Public Aid Code, the Senior Citizens and Persons with 
Disabilities Property Tax Relief Act, the Senior Citizens and 
Disabled Persons Prescription Drug Discount Program Act (now 
the Illinois Prescription Drug Discount Program Act),  and the 
Children's Health Insurance Program Act.  The adoption of 
emergency rules authorized by this subsection (k) shall be 
deemed to be necessary for the public interest, safety, and 
welfare.

    (l) In order to provide for the expeditious and timely 
implementation of the provisions of the
State's fiscal year 
2007 budget, the Department of Healthcare and Family Services 
may adopt emergency rules during fiscal year 2007, including 
rules effective July 1, 2007, in
accordance with this 
subsection to the extent necessary to administer the 
Department's responsibilities with respect to amendments to 
the State plans and Illinois waivers approved by the federal 
Centers for Medicare and Medicaid Services necessitated by the 
requirements of Title XIX and Title XXI of the federal Social 
Security Act. The adoption of emergency rules
authorized by 
this subsection (l) shall  be deemed to be necessary for the 
public interest,
safety, and welfare.

    (m) In order to provide for the expeditious and timely 
implementation of the provisions of the
State's fiscal year 
2008 budget, the Department of Healthcare and Family Services 
may adopt emergency rules during fiscal year 2008, including 
rules effective July 1, 2008, in
accordance with this 
subsection to the extent necessary to administer the 
Department's responsibilities with respect to amendments to 
the State plans and Illinois waivers approved by the federal 
Centers for Medicare and Medicaid Services necessitated by the 
requirements of Title XIX and Title XXI of the federal Social 
Security Act. The adoption of emergency rules
authorized by 
this subsection (m) shall  be deemed to be necessary for the 
public interest,
safety, and welfare.

    (n) In order to provide for the expeditious and timely 
implementation of the provisions of  the State's fiscal year 
2010 budget, emergency rules to implement any provision of 
Public Act 96-45 or any other budget initiative authorized by 
the 96th General Assembly  for fiscal year 2010 may be adopted 
in accordance with this Section by the agency charged with 
administering that provision or initiative. The adoption of 
emergency rules authorized by this subsection (n) shall be 
deemed to be necessary for the public interest, safety, and 
welfare. The rulemaking authority granted in this subsection 
(n) shall apply only to rules promulgated during Fiscal Year 
2010. 
    (o) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2011 budget, emergency rules to implement any provision of 
Public Act 96-958 or any other budget initiative authorized by 
the 96th General Assembly for fiscal year 2011 may be adopted 
in accordance with this Section by the agency charged with 
administering that provision or initiative. The adoption of 
emergency rules authorized by this subsection (o) is deemed to 
be necessary for the public interest, safety, and welfare. The 
rulemaking authority granted in this subsection (o) applies 
only to rules promulgated on or after July 1, 2010 (the 
effective date of Public Act 96-958) through June 30, 2011. 
    (p)  In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 97-689, 
emergency rules to implement any provision of Public Act 97-689 
may be adopted in accordance with this subsection (p) by the 
agency charged with administering that provision or 
initiative.  The 150-day limitation of the effective period of 
emergency rules does not apply to rules adopted under this 
subsection (p), and the effective period may continue through 
June 30, 2013.  The 24-month limitation on the adoption of 
emergency rules does not apply to rules adopted under this 
subsection (p). The adoption of emergency rules authorized by 
this subsection (p) is deemed to be necessary for the public 
interest, safety, and welfare.
    (q) In order to provide for the expeditious and timely 
implementation of the provisions of Articles 7, 8, 9, 11, and 
12 of Public Act 98-104, emergency rules to implement any 
provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
may be adopted in accordance with this subsection (q) by the 
agency charged with administering that provision or 
initiative. The 24-month limitation on the adoption of 
emergency rules does not apply to rules adopted under this 
subsection (q). The adoption of emergency rules authorized by 
this subsection (q) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (r) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 98-651, 
emergency rules to implement Public Act 98-651 may be adopted 
in accordance with this subsection (r) by the Department of 
Healthcare and Family Services. The 24-month limitation on the 
adoption of emergency rules does not apply to rules adopted 
under this subsection (r). The adoption of emergency rules 
authorized by this subsection (r) is deemed to be necessary for 
the public interest, safety, and welfare. 
    (s)  In order to provide for the expeditious and timely 
implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
the Illinois Public Aid Code, emergency rules to implement any 
provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
Public Aid Code may be adopted in accordance with this 
subsection (s) by the Department of Healthcare and Family 
Services.  The rulemaking authority granted in this subsection 
(s) shall apply only to those rules adopted prior to July 1, 
2015. Notwithstanding any other provision of this Section, any 
emergency rule adopted under this subsection (s) shall only 
apply to payments made for State fiscal year 2015. The adoption 
of emergency rules authorized by this subsection (s) is deemed 
to be necessary for the public interest, safety, and welfare. 
    (t)  In order to provide for the expeditious and timely 
implementation of the provisions of Article II of Public Act 
99-6, emergency rules to implement the changes made by Article 
II of Public Act 99-6 to the Emergency Telephone System Act may 
be adopted in accordance with this subsection (t) by the 
Department of State Police.  The rulemaking authority granted in 
this subsection (t) shall apply only to those rules adopted 
prior to July 1, 2016. The 24-month limitation on the adoption 
of emergency rules does not apply to rules adopted under this 
subsection (t). The adoption of emergency rules authorized by 
this subsection (t) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (u)  In order to provide for the expeditious and timely 
implementation of the provisions of the Burn Victims Relief 
Act, emergency rules to implement any provision of the Act may 
be adopted in accordance with this subsection (u) by the 
Department of Insurance.  The rulemaking authority granted in 
this subsection (u) shall apply only to those rules adopted 
prior to December 31, 2015. The adoption of emergency rules 
authorized by this subsection (u) is deemed to be necessary for 
the public interest, safety, and welfare.
    (v) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-516, 
emergency rules to implement Public Act 99-516 may be adopted 
in accordance with this subsection (v) by the Department of 
Healthcare and Family Services.  The 24-month limitation on the 
adoption of emergency rules does not apply to rules adopted 
under this subsection (v). The adoption of emergency rules 
authorized by this subsection (v) is deemed to be necessary for 
the public interest, safety, and welfare.
    (w) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-796, 
emergency rules to implement the changes made by Public Act 
99-796 may be adopted in accordance with this subsection (w) by 
the Adjutant General. The adoption of emergency rules 
authorized by this subsection (w) is deemed to be necessary for 
the public interest, safety, and welfare. 
    (x) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-906, 
emergency rules to implement subsection (i) of Section 16-115D, 
subsection (g) of Section 16-128A, and subsection (a) of 
Section 16-128B of the Public Utilities Act may be adopted in 
accordance with this subsection (x) by the Illinois Commerce 
Commission.  The rulemaking authority granted in this 
subsection (x) shall apply only to those rules adopted within 
180 days after June 1, 2017 (the effective date of Public Act 
99-906).  The adoption of emergency rules authorized by this 
subsection (x) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (y) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-23, 
emergency rules to implement the changes made by Public Act 
100-23 to Section 4.02 of the Illinois Act on the Aging, 
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
Section 55-30 of the Alcoholism and Other Drug Abuse and 
Dependency Act, and Sections 74 and 75 of the Mental Health and 
Developmental Disabilities Administrative Act may be adopted 
in accordance with this subsection (y) by the respective 
Department. The adoption of emergency rules authorized by this 
subsection (y) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (z) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-554, 
emergency rules to implement the changes made by Public Act 
100-554 to Section 4.7 of the Lobbyist Registration Act may be 
adopted in accordance with this subsection (z) by the Secretary 
of State. The adoption of emergency rules authorized by this 
subsection (z) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (aa) In order to provide for the expeditious and timely 
initial implementation of the  changes made  to Articles 5, 5A, 
12, and 14 of the Illinois Public Aid Code under the provisions 
of Public Act 100-581, the Department of Healthcare and Family 
Services may adopt emergency rules in accordance with this 
subsection (aa). The 24-month limitation on the adoption of 
emergency rules does not apply to rules to initially  implement 
the changes made  to Articles 5, 5A, 12, and 14 of the Illinois 
Public Aid Code adopted under this subsection (aa). The 
adoption of emergency rules authorized by this subsection (aa) 
is deemed to be necessary for the public interest, safety, and 
welfare. 
    (bb) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-587, 
emergency rules to implement the changes made by Public Act 
100-587 to Section 4.02 of the Illinois Act on the Aging, 
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
subsection (b) of Section 55-30 of the Alcoholism and Other 
Drug Abuse and Dependency Act, Section 5-104 of the Specialized 
Mental Health Rehabilitation Act of 2013, and Section 75 and 
subsection (b) of Section 74 of the Mental Health and 
Developmental Disabilities Administrative Act may be adopted 
in accordance with this subsection (bb) by the respective 
Department. The adoption of emergency rules authorized by this 
subsection (bb) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (cc) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-587, 
emergency rules may be adopted in accordance with this 
subsection (cc) to implement the changes made by Public Act 
100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois 
Pension Code by the Board created under Article 14 of the Code; 
Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by 
the Board created under Article 15 of the Code; and Sections 
16-190.5 and 16-190.6 of the Illinois Pension Code by the Board 
created under Article 16 of the Code. The adoption of emergency 
rules authorized by this subsection (cc) is deemed to be 
necessary for the public interest, safety, and welfare. 
    (dd) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-864, 
emergency rules to implement the changes made by Public Act 
100-864 to Section 3.35 of the Newborn Metabolic Screening Act 
may be adopted in accordance with this subsection (dd) by the 
Secretary of State. The adoption of emergency rules authorized 
by this subsection (dd) is deemed to be necessary for the 
public interest, safety, and welfare. 
    (ee)   In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-1172 this 
amendatory Act of the 100th General Assembly, emergency rules 
implementing the Illinois Underground Natural Gas Storage 
Safety Act may be adopted in accordance with this subsection by 
the Department of Natural Resources. The adoption of emergency 
rules authorized by this subsection is deemed to be necessary 
for the public interest, safety, and welfare.
    (ff) (ee) In order to provide for the expeditious and 
timely initial implementation of the changes made to Articles 
5A and 14 of the Illinois Public Aid Code under the provisions 
of Public Act 100-1181 this amendatory Act of the 100th General 
Assembly, the Department of Healthcare and Family Services may 
on a one-time-only basis adopt emergency rules in accordance 
with this subsection (ff) (ee). The 24-month limitation on the 
adoption of emergency rules does not apply to rules to 
initially implement the changes made to Articles 5A and 14 of 
the Illinois Public Aid Code adopted under this subsection (ff) 
(ee). The adoption of emergency rules authorized by this 
subsection (ff) (ee) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (gg) (ff) In order to provide for the expeditious and 
timely implementation of the provisions of Public Act 101-1 
this amendatory Act of the 101st General Assembly, emergency 
rules may be adopted by the Department of Labor in accordance 
with this subsection (gg) (ff) to implement the changes made by 
Public Act 101-1 this amendatory Act of the 101st General 
Assembly to the Minimum Wage Law. The adoption of emergency 
rules authorized by this subsection (gg) (ff) is deemed to be 
necessary for the public interest, safety, and welfare. 
    (hh) In order to provide for the expeditious and timely 
implementation of the provisions of this amendatory Act of the 
101st General Assembly, emergency rules may be adopted in 
accordance with this subsection (hh) to implement the changes 
made by this amendatory Act of the 101st General Assembly to 
subsection (j) of Section 5-5.2 of the Illinois Public Aid 
Code. The adoption of emergency rules authorized by this 
subsection (hh) is deemed to be necessary for the public 
interest, safety, and welfare. 
(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 
100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. 
6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; 
100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. 
3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 
    Section 20-10. The Illinois Public Aid Code is amended  by 
changing Section 5-5.2 as follows:
 
 

    (305 ILCS 5/5-5.2)  (from Ch. 23, par. 5-5.2)

 
    Sec. 5-5.2. Payment. 

    (a) All nursing facilities that are grouped pursuant to 
Section
5-5.1 of this Act shall receive the same rate of 
payment for similar
services.

    (b) It shall be a matter of State policy that the Illinois 
Department
shall utilize a uniform billing cycle throughout the 
State for the
long-term care providers.

    (c) Notwithstanding any other provisions of this Code, the 
methodologies for reimbursement of nursing services as 
provided under this Article shall no longer be applicable for 
bills payable for nursing services rendered on or after a new 
reimbursement system based on the Resource Utilization Groups 
(RUGs) has been fully operationalized, which shall take effect 
for services provided on or after January 1, 2014. 
    (d) The new nursing services reimbursement methodology 
utilizing RUG-IV 48 grouper model, which shall be referred to 
as the RUGs reimbursement system, taking effect January 1, 
2014, shall be based on the following:   
        (1)   The methodology shall be resident-driven, 
    facility-specific, and cost-based.   
        (2) Costs shall be annually rebased and case mix index 
    quarterly updated. The nursing services methodology will 
    be assigned to the Medicaid enrolled residents on record as 
    of 30 days prior to the beginning of the rate period in the 
    Department's Medicaid Management Information System (MMIS) 
    as present on the last day of the second quarter preceding 
    the rate period based upon the Assessment Reference Date of 
    the Minimum Data Set (MDS).  
        (3)   Regional wage adjustors based on the Health Service 
    Areas (HSA) groupings and adjusters in effect on April 30, 
    2012 shall be included.  
        (4)   Case mix index shall be assigned to each resident 
    class based on the Centers for Medicare and Medicaid 
    Services staff time measurement study in effect on July 1, 
    2013, utilizing an index maximization approach.
        (5)   The pool of funds available for distribution by 
    case mix and the base facility rate shall be determined 
    using the formula contained in subsection (d-1). 
    (d-1)   Calculation of base year Statewide RUG-IV nursing 
base per diem rate. 
        (1)  Base rate spending pool shall be: 
            (A)   The base year resident days which are 
        calculated by multiplying the number of Medicaid 
        residents in each nursing home as indicated in the MDS 
        data defined in paragraph (4) by 365.
            (B)   Each facility's nursing component per diem in 
        effect on July 1, 2012 shall be multiplied by 
        subsection (A).
            (C)   Thirteen million is added to the product of 
        subparagraph (A) and subparagraph (B) to adjust for the 
        exclusion of nursing homes defined in paragraph (5). 
        (2)  For each nursing home with Medicaid residents as 
    indicated by the MDS data defined in paragraph (4), 
    weighted days adjusted for case mix and regional wage 
    adjustment shall be calculated.  For each home this 
    calculation is the product of:
            (A)   Base year resident days as calculated in 
        subparagraph (A) of paragraph (1).
            (B)   The nursing home's regional wage adjustor 
        based on the Health Service Areas (HSA) groupings and 
        adjustors in effect on April 30, 2012.
            (C)   Facility weighted case mix which is the number 
        of Medicaid residents as indicated by the MDS data 
        defined in paragraph (4) multiplied by the associated 
        case weight for the RUG-IV 48 grouper model using 
        standard RUG-IV procedures for index maximization.
            (D)   The sum of the products calculated for each 
        nursing home in subparagraphs (A) through (C) above 
        shall be the base year case mix, rate adjusted weighted 
        days.
        (3)  The Statewide RUG-IV nursing base per diem rate:
            (A) on January 1, 2014 shall be the quotient of the 
        paragraph (1) divided by  the sum calculated under 
        subparagraph (D) of paragraph (2); and
            (B) on and after July 1, 2014, shall be the amount 
        calculated under subparagraph (A) of this paragraph 
        (3)  plus $1.76. 
        (4)  Minimum Data Set (MDS) comprehensive assessments 
    for Medicaid residents on the last day of the quarter used 
    to establish the base rate.
        (5)  Nursing facilities designated as of July 1, 2012 by 
    the Department as "Institutions for Mental Disease" shall 
    be excluded from all calculations under this subsection.  
    The data from these facilities shall not be used in the 
    computations described in paragraphs (1) through (4) above  
    to establish the base rate. 
    (e) Beginning July 1, 2014, the Department shall allocate 
funding in the amount up to $10,000,000 for per diem add-ons to 
the RUGS methodology for dates of service on and after July 1, 
2014:
        (1) $0.63 for each resident who scores in I4200 
    Alzheimer's Disease or I4800 non-Alzheimer's Dementia.
        (2) $2.67 for each resident who scores either a "1" or 
    "2" in any items S1200A through S1200I and also scores in 
    RUG groups PA1, PA2, BA1, or BA2. 
    (e-1)   (Blank).
    (e-2) For dates of services beginning January 1, 2014, the 
RUG-IV nursing component per diem for a nursing home shall be 
the product of the statewide RUG-IV nursing base per diem rate, 
the facility average case mix index, and the regional wage 
adjustor.   Transition rates for services provided between 
January 1, 2014 and December 31, 2014 shall be as follows:
        (1)   The transition RUG-IV per diem nursing rate for 
    nursing homes whose rate calculated in this subsection 
    (e-2) is greater than the nursing component rate in effect 
    July 1, 2012 shall be paid the sum of:
            (A)   The nursing component rate in effect July 1, 
        2012; plus
            (B)   The difference of the RUG-IV nursing component 
        per diem calculated for the current quarter minus the 
        nursing component rate in effect July 1, 2012 
        multiplied by 0.88.
        (2)   The transition RUG-IV per diem nursing rate for 
    nursing homes whose rate calculated in this subsection 
    (e-2) is less than the nursing component rate in effect 
    July 1, 2012 shall be paid the sum of:
            (A)   The nursing component rate in effect July 1, 
        2012; plus
            (B)   The difference of the RUG-IV nursing component 
        per diem calculated for the current quarter minus the 
        nursing component rate in effect July 1, 2012 
        multiplied by 0.13. 
    (f)  Notwithstanding any other provision of this Code, on 
and after July 1, 2012, reimbursement rates associated with the 
nursing or support components of the current nursing facility 
rate methodology shall not increase beyond the level effective 
May 1, 2011 until a new reimbursement system based on the RUGs 
IV 48 grouper model has been fully operationalized.
    (g) Notwithstanding any other provision of this Code, on 
and after July 1, 2012, for facilities not designated by the 
Department of Healthcare and Family Services as "Institutions 
for Mental Disease", rates effective May 1, 2011 shall be 
adjusted as follows:
        (1) Individual nursing rates for residents classified 
    in RUG IV groups PA1, PA2, BA1, and BA2 during the quarter 
    ending March 31, 2012 shall be reduced by 10%;
        (2) Individual nursing rates for residents classified 
    in all other RUG IV groups shall be reduced by 1.0%;
        (3) Facility rates for the capital and support 
    components shall be reduced by 1.7%.
    (h) Notwithstanding any other provision of this Code, on 
and after July 1, 2012,  nursing facilities designated by the 
Department of Healthcare and Family Services as "Institutions 
for Mental Disease" and "Institutions for Mental Disease" that 
are facilities licensed under the Specialized Mental Health 
Rehabilitation Act of 2013 shall have the nursing, 
socio-developmental, capital, and support components of their 
reimbursement rate effective May 1, 2011 reduced in total by 
2.7%.
    (i) On and after July 1, 2014, the reimbursement rates for 
the support component of the nursing facility rate for 
facilities licensed under the Nursing Home Care Act as skilled 
or intermediate care facilities shall be the rate in effect on 
June 30, 2014 increased by 8.17%. 
    (j) Notwithstanding any other provision of law, subject to 
federal approval, effective July 1, 2019, sufficient funds 
shall be allocated for changes to rates for facilities licensed 
under the Nursing Home Care Act as skilled nursing facilities 
or intermediate care facilities for dates of services on and 
after July 1, 2019: (i) to establish a per diem add-on to the 
direct care per diem rate not to exceed $70,000,000 annually in 
the aggregate taking into account federal matching funds for 
the purpose of addressing the facility's unique staffing needs, 
adjusted quarterly and distributed by a weighted formula based 
on Medicaid bed days on the last day of the second quarter 
preceding the quarter for which the rate is being adjusted; and 
(ii) in   an amount not to exceed $170,000,000 annually in the 
aggregate taking into account federal matching funds to permit 
the support component of the nursing facility rate to be 
updated as follows:
        (1) 80%, or $136,000,000, of the funds shall be used to 
    update each facility's rate in effect on June 30, 2019 
    using the most recent cost reports on file, which have had 
    a limited review conducted by the Department of Healthcare 
    and Family Services and will not hold up enacting the rate 
    increase, with the Department of Healthcare and Family 
    Services and taking into account subsection (i). 
        (2) After completing the calculation in paragraph (1), 
    any facility whose rate is less than the rate in effect on 
    June 30, 2019 shall have its rate restored to the rate in 
    effect on June 30, 2019 from the 20%  of the funds set 
    aside. 
        (3) The remainder of the 20%, or $34,000,000, shall be 
    used to increase each facility's rate by an equal 
    percentage. 
    To implement item (i) in this subsection, facilities shall 
file quarterly reports documenting compliance with its 
annually approved staffing plan, which shall permit compliance 
with Section 3-202.05 of the Nursing Home Care Act.  A facility 
that fails to meet the benchmarks and dates contained in the 
plan may have its add-on adjusted in the quarter following the 
quarterly review. Nothing in this Section shall limit the 
ability of the facility to appeal a ruling of non-compliance 
and a subsequent reduction to the add-on. Funds adjusted for 
noncompliance shall be maintained in the Long-Term Care 
Provider Fund and accounted for separately.  At the end of each 
fiscal year, these funds shall be made available to facilities 
for special staffing projects. 
    In order to provide for the expeditious and timely

implementation of the provisions of this amendatory Act of the

101st General Assembly, emergency rules to implement any 
provision of this amendatory Act of the 101st General Assembly 
may be adopted in accordance with this subsection by the agency 
charged with administering that provision or
initiative. The 
agency shall simultaneously file emergency rules and permanent 
rules to ensure that there is no interruption in administrative 
guidance.  The 150-day limitation of the effective period of 
emergency rules does not apply to rules adopted under this

subsection, and the effective period may continue through
June 
30, 2021. The 24-month limitation on the adoption of
emergency 
rules does not apply to rules adopted under this
subsection. 
The adoption of emergency rules authorized by this subsection 
is deemed to be necessary for the public interest, safety, and 
welfare. 
(Source: P.A. 98-104, Article 6, Section 6-240, eff. 7-22-13; 
98-104, Article 11, Section 11-35, eff. 7-22-13; 98-651, eff. 
6-16-14; 98-727, eff. 7-16-14; 98-756, eff. 7-16-14; 99-78, 
eff. 7-20-15.)

 
    Section 20-15. The Nursing Home Care Act is amended  by 
changing Sections 2-106.1, 3-202.05, and 3-209 and  by adding 
Section 3-305.8 as follows:
 
    (210 ILCS 45/2-106.1)


    Sec. 2-106.1. Drug treatment.

    (a) A resident shall not be given unnecessary drugs.  An

unnecessary drug is any drug used in an excessive dose, 
including in
duplicative therapy; for excessive duration; 
without adequate
monitoring; without adequate indications for 
its use; or in the
presence of adverse consequences that 
indicate the drugs should be reduced or
discontinued.  The 
Department shall adopt, by rule, the standards
for unnecessary

drugs
contained in interpretive guidelines issued by the United 
States Department of
Health and Human Services for the purposes 
of administering Titles XVIII and XIX of
the Social Security 
Act.


    (b) Except in the case of an emergency, psychotropic 
Psychotropic medication shall not be administered prescribed 
without the informed
consent of the resident or , the resident's 
surrogate decision maker guardian, or other authorized

representative.  "Psychotropic medication"
means medication 
that
is used for or listed as used for psychotropic 
antipsychotic, antidepressant, antimanic, or
antianxiety 
behavior modification or behavior management purposes in the 
latest
editions of the AMA Drug Evaluations or the Physician's 
Desk Reference. "Emergency" has the same meaning as in Section 
1-112 of the Nursing Home Care Act.  A facility shall (i) 
document the alleged emergency in detail, including the facts 
surrounding the medication's need, and (ii) present this 
documentation to the resident and the resident's 
representative. No later than January 1, 2021, the The 
Department shall adopt, by rule, a protocol specifying how 
informed consent for psychotropic medication may be obtained or 
refused.  The protocol shall require, at a minimum, a discussion 
between (i) the resident or the resident's surrogate decision 
maker authorized representative and (ii) the resident's 
physician, a registered pharmacist (who is not a dispensing 
pharmacist for the facility where the resident lives), or a 
licensed nurse about the possible risks and benefits of a 
recommended medication and the use of standardized consent 
forms designated by the Department. The protocol shall include 
informing the resident, surrogate decision maker, or both of 
the existence of a copy of: the resident's care plan; the 
facility policies and procedures adopted in compliance with 
subsection (b-15)  of this Section; and a notification that the 
most recent of the resident's care plans and the facility's 
policies are available to the resident or surrogate decision 
maker upon request. Each form developed by the Department (i) 
shall be written in plain language, (ii) shall be able to be 
downloaded from the Department's official website, (iii) shall 
include information specific to the psychotropic medication 
for which consent is being sought, and (iv) shall be used for 
every resident for whom psychotropic drugs are prescribed. The 
Department shall utilize the rules, protocols, and forms 
developed and implemented under the Specialized Mental Health 
Rehabilitation Act of 2013 in effect on the effective date of 
this amendatory Act of the 101st General Assembly, except to 
the extent that this Act requires a different procedure, and 
except that the maximum possible period for informed consent 
shall be until: (1) a change in the prescription occurs, either 
as to type of psychotropic medication or dosage; or (2) a 
resident's care plan changes. The Department may further amend 
the rules after January 1, 2021 pursuant to existing rulemaking 
authority.  In addition to creating those forms, the Department 
shall approve the use of any other informed consent forms that 
meet criteria developed by the Department. At the discretion of 
the Department, informed consent forms may include side effects 
that the Department reasonably believes are more common, with a 
direction that more complete information can be found via a 
link on the Department's website to third-party websites with 
more complete information, such as the United States Food and 
Drug Administration's website. The Department or a facility 
shall incur no liability for information provided on a consent 
form so long as the consent form is substantially accurate 
based upon generally accepted medical principles and if the 
form includes the website links.
    Informed consent shall be sought from the resident.  For the 
purposes of this Section, "surrogate decision maker" means an 
individual representing the resident's interests as permitted 
by this Section. Informed consent shall be sought by the 
resident's guardian of the person if one has been named by a 
court of competent jurisdiction. In the absence of a 
court-ordered guardian, informed consent shall be sought from a 
health care agent under the Illinois Power of Attorney Act who 
has authority to give consent. If neither a court-ordered 
guardian of the person nor a health care agent under the 
Illinois Power of Attorney Act is available and the attending 
physician determines that the resident lacks capacity to make 
decisions, informed consent shall be sought from the resident's 
attorney-in-fact designated under the Mental Health Treatment 
Preference Declaration Act, if applicable, or the resident's 
representative.
    In addition to any other penalty prescribed by law, a 
facility that  is found to have violated this subsection, or the 
federal certification requirement that informed consent be 
obtained before administering a psychotropic medication, shall 
thereafter be required to obtain the signatures of 2 licensed 
health care professionals on every form purporting to give 
informed consent for the administration of a psychotropic 
medication, certifying the personal knowledge of each health 
care professional that the consent was obtained in compliance 
with the requirements of this subsection. 

    (b-5) A facility must obtain voluntary informed consent, in 
writing, from a resident or the resident's surrogate decision 
maker before administering or dispensing a psychotropic 
medication to that resident.
    (b-10)  No facility shall deny continued residency to a 
person on the basis of the person's or resident's, or the 
person's or resident's surrogate decision maker's, refusal of 
the administration of psychotropic medication, unless the 
facility can demonstrate that the resident's refusal would 
place the health and safety of the resident, the facility 
staff, other residents, or visitors at risk.
    A facility that alleges that the resident's refusal to 
consent to the administration of psychotropic medication will 
place the health and safety of the resident, the facility 
staff, other residents, or visitors at risk must: (1) document 
the alleged risk in detail; (2) present this documentation to 
the resident or the resident's surrogate decision maker, to the 
Department, and to the Office of the State Long Term Care 
Ombudsman; and (3) inform the resident or his or her surrogate 
decision maker of his or her right to appeal to the Department. 
The documentation of the alleged risk shall include a 
description of all nonpharmacological or alternative care 
options attempted and why they were unsuccessful.
    (b-15) Within 100 days after the effective date of any 
rules adopted by the Department under subsection (b) of this 
Section, all facilities shall implement written policies and 
procedures for compliance with this Section. When the 
Department conducts its annual survey of a facility, the 
surveyor may review these written policies and procedures and 
either:
        (1) give written notice to the facility that the 
    policies or procedures are sufficient to demonstrate the 
    facility's intent to comply with this Section; or
        (2) provide written notice to the facility that the 
    proposed policies and procedures are deficient, identify 
    the areas that are deficient, and provide 30 days for the 
    facility to submit amended policies and procedures that 
    demonstrate its intent to  comply with this Section.
    A facility's failure to submit the documentation required 
under this subsection is sufficient to demonstrate its intent 
to not comply with this Section and shall be grounds for review 
by the Department.
    All facilities must provide training and education on the 
requirements of this Section to all personnel involved in 
providing care to residents and train and educate such 
personnel on the methods and procedures to effectively 
implement the facility's policies.  Training and education 
provided under this Section must be documented in each 
personnel file.
    (b-20)   Upon the receipt of a report of any violation of 
this Section, the Department shall investigate and, upon 
finding sufficient evidence of a violation of this Section, may 
proceed with disciplinary action against the licensee of the 
facility. In any administrative disciplinary action under this 
subsection, the Department shall have the discretion to 
determine the gravity of the violation and, taking into account 
mitigating and aggravating circumstances and facts, may adjust 
the disciplinary action accordingly.
    (b-25) A violation of informed consent that, for an 
individual resident, lasts for 7 days or more under this 
Section is, at a minimum, a Type "B" violation. A second 
violation of informed consent within a year from a previous 
violation in the same facility regardless of the duration of 
the second violation is, at a minimum, a Type "B" violation.
    (b-30) Any violation of this Section by a facility may be 
enforced by an action brought by the Department in the name of 
the People of Illinois for injunctive relief, civil penalties, 
or both injunctive relief and civil penalties. The Department 
may initiate the action upon its own complaint or the complaint 
of any other interested party.
    (b-35) Any resident who has been administered a 
psychotropic medication in violation of this Section may bring 
an action for injunctive relief, civil damages, and costs and 
attorney's fees against any facility responsible for the 
violation.
    (b-40) An action under this Section must be filed within 2 
years of either the date of discovery of the violation that 
gave rise to the claim or the last date of an instance of a 
noncompliant administration of psychotropic medication to the 
resident, whichever is later.
    (b-45) A facility subject to action under this Section 
shall be liable for damages of up to $500 for each day after 
discovery of a violation that the facility violates the 
requirements of this Section.
    (b-55) The rights provided for in this Section are 
cumulative to existing resident rights. No part of this Section 
shall be interpreted as abridging, abrogating, or otherwise 
diminishing existing resident rights or causes of action at law 
or equity.
    (c) The requirements of
this Section are intended to 
control in a conflict
with the requirements of Sections 2-102 
and 2-107.2
of the Mental Health and Developmental Disabilities 
Code with respect to the
administration of psychotropic 
medication.


(Source: P.A. 95-331, eff. 8-21-07; 96-1372, eff. 7-29-10.)

 
    (210 ILCS 45/3-202.05)
    Sec. 3-202.05. Staffing ratios effective July 1, 2010 and 
thereafter.
    (a) For the purpose of computing staff to resident ratios, 
direct care staff shall include:
        (1) registered nurses;
        (2) licensed practical nurses;
        (3) certified nurse assistants;
        (4) psychiatric services rehabilitation aides;
        (5) rehabilitation and therapy aides;
        (6)  psychiatric services rehabilitation coordinators;
        (7) assistant directors of nursing;
        (8) 50% of the Director of Nurses' time; and
        (9) 30% of the Social Services Directors' time.
    The Department shall, by rule, allow certain facilities 
subject to 77 Ill. Admin. Code 300.4000 and following (Subpart 
S) to utilize specialized clinical staff, as defined in rules, 
to count towards the staffing ratios. 
    Within 120 days of the effective date of this amendatory 
Act of the 97th General Assembly, the Department shall 
promulgate rules specific to the staffing requirements for 
facilities federally defined as Institutions for Mental 
Disease.  These rules shall recognize the unique nature of 
individuals with chronic mental health conditions, shall 
include minimum requirements for specialized clinical staff, 
including clinical social workers, psychiatrists, 
psychologists, and direct care staff set forth in paragraphs 
(4) through (6) and any other specialized staff which may be 
utilized and deemed necessary to count toward staffing ratios. 
    Within 120 days of the effective date of this amendatory 
Act of the 97th General Assembly, the Department shall 
promulgate rules specific to the staffing requirements for 
facilities licensed under the Specialized Mental Health 
Rehabilitation Act of 2013.  These rules shall recognize the 
unique nature of individuals with chronic mental health 
conditions, shall include minimum requirements for specialized 
clinical staff, including clinical social workers, 
psychiatrists, psychologists, and direct care staff set forth 
in paragraphs (4) through (6) and any other specialized staff 
which may be utilized and deemed necessary to count toward 
staffing ratios. 
    (b) (Blank). Beginning January 1, 2011, and thereafter, 
light intermediate care shall be staffed at the same staffing 
ratio as intermediate care.
    (b-5) For purposes of the minimum staffing ratios in this 
Section, all residents shall be classified as requiring either 
skilled care or intermediate care. 
    As used in this subsection:
    "Intermediate care" means basic nursing care and other 
restorative services under periodic medical direction.
    "Skilled care" means skilled nursing care, continuous 
skilled nursing observations, restorative nursing, and other 
services under professional direction with frequent medical 
supervision. 
    (c) Facilities shall notify the Department within 60 days 
after the effective date of this amendatory Act of the 96th 
General Assembly, in a form and manner prescribed by the 
Department, of the staffing ratios in effect on the effective 
date of this amendatory Act of the 96th General Assembly for 
both intermediate and skilled care and the number of residents 
receiving each level of care. 
    (d)(1) (Blank). Effective July 1, 2010, for each resident 
needing skilled care, a minimum staffing ratio of 2.5 hours of 
nursing and personal care each day must be provided; for each 
resident needing intermediate care, 1.7 hours of nursing and 
personal care each day must be provided.
    (2) (Blank). Effective January 1, 2011, the minimum 
staffing ratios shall be increased to 2.7 hours of nursing and 
personal care each day for a resident needing skilled care and 
1.9 hours of nursing and personal care each day for a resident 
needing intermediate care.
    (3) (Blank). Effective January 1, 2012, the minimum 
staffing ratios shall be increased to 3.0 hours of nursing and 
personal care each day for a resident needing skilled care and 
2.1 hours of nursing and personal care each day for a resident 
needing intermediate care.
    (4) (Blank). Effective January 1, 2013, the minimum 
staffing ratios shall be increased to 3.4 hours of nursing and 
personal care each day for a resident needing skilled care and 
2.3 hours of nursing and personal care each day for a resident 
needing intermediate care.
    (5) Effective January 1, 2014, the minimum staffing ratios 
shall be increased to 3.8 hours of nursing and personal care 
each day for a resident needing skilled care and 2.5 hours of 
nursing and personal care each day for a resident needing 
intermediate care. 

    (e) Ninety days after the effective date of this amendatory 
Act of the 97th General Assembly, a minimum of 25% of nursing 
and personal care time shall be provided by licensed nurses, 
with at least 10% of nursing and personal care time provided by 
registered nurses.  These minimum requirements shall remain in 
effect until an acuity based registered nurse requirement is 
promulgated by rule concurrent with the adoption of the 
Resource Utilization Group classification-based payment 
methodology, as provided in Section 5-5.2 of the Illinois 
Public Aid Code.  Registered nurses and licensed practical 
nurses employed by a facility in excess of these requirements 
may be used to satisfy the remaining 75% of the nursing and 
personal care time requirements. Notwithstanding this 
subsection, no staffing requirement in statute in effect on the 
effective date of this amendatory Act of the 97th General 
Assembly shall be reduced on account of this subsection. 
    (f) The Department shall submit proposed rules for adoption 
by January 1, 2020 establishing a system for determining 
compliance with minimum staffing set forth in this Section and 
the requirements of 77 Ill. Adm. Code 300.1230 adjusted for any 
waivers granted under Section 3-303.1. Compliance shall be 
determined quarterly by comparing the number of hours provided 
per resident per day using the Centers for Medicare and 
Medicaid Services' payroll-based journal and the facility's 
daily census, broken down by intermediate and skilled care as 
self-reported by the facility to the Department on a quarterly 
basis. The Department shall use the quarterly payroll-based 
journal and the self-reported census to calculate the number of 
hours provided per resident per day and compare this ratio to 
the minimum staffing standards required under this Section, as 
impacted by any waivers granted under Section 3-303.1.  
Discrepancies between job titles contained in this Section and 
the payroll-based journal shall be addressed by rule.
    (g) The Department shall submit proposed rules for adoption 
by January 1, 2020 establishing monetary penalties for 
facilities not in compliance with minimum staffing standards 
under this Section. No monetary penalty may be issued for 
noncompliance during the implementation period, which shall be 
July 1, 2020 through September 30, 2020. If a facility is found 
to be noncompliant during the implementation period, the 
Department shall provide a written notice identifying the 
staffing deficiencies and require the facility to provide a 
sufficiently detailed correction plan to meet the statutory 
minimum staffing levels. Monetary penalties shall be imposed 
beginning no later than January 1, 2021 and quarterly 
thereafter and shall be based on the latest quarter for which 
the Department has data. Monetary penalties shall be 
established based on a formula that calculates on a daily basis 
the cost of wages and benefits for the missing staffing hours. 
All notices of noncompliance shall include the computations 
used to determine noncompliance and establishing the variance 
between minimum staffing ratios and the Department's 
computations.  The penalty for the first offense shall be 125% 
of the cost of wages and benefits for the missing staffing 
hours.  The penalty shall increase to 150% of the cost of wages 
and benefits for the missing staffing hours for the second 
offense and 200% the cost of wages and benefits for the missing 
staffing hours for the third and all subsequent offenses. The 
penalty shall be imposed regardless of whether the facility has 
committed other violations of this Act during the same period 
that the staffing offense occurred. The penalty may not be 
waived, but the Department shall have the discretion to 
determine the gravity of the violation in situations where 
there is no more than a 10% deviation from the staffing 
requirements and make appropriate adjustments to the penalty. 
The Department is granted discretion to waive the penalty when 
unforeseen circumstances have occurred that resulted in 
call-offs of scheduled staff. This provision shall be applied 
no more than 6 times per quarter. Nothing in this Section 
diminishes a facility's right to appeal. 
(Source: P.A. 97-689, eff. 6-14-12; 98-104, eff. 7-22-13.)
 



    (210 ILCS 45/3-209)  (from Ch. 111 1/2, par. 4153-209)



    Sec. 3-209. Required posting of information. 
    (a) Every facility shall conspicuously post for display in 
an
area of its offices accessible to residents, employees, and 
visitors the
following:

        (1) Its current license;

        (2) A description, provided by the Department, of 
    complaint
procedures established under this Act and the 
    name, address, and
telephone number of a person authorized 
    by the Department to receive
complaints;

        (3) A copy of any order pertaining to the  facility 
    issued by the
Department or a court; and

        (4) A list of the material available for public 
    inspection under
Section 3-210.
    (b) A facility that has received a notice of violation for 
a violation of the minimum staffing requirements under Section 
3-202.05 shall display, during the period of time the facility 
is out of compliance, a notice stating in Calibri (body) font 
and 26-point type in black letters on an 8.5 by 11 inch white 
paper the following: 
 
"Notice Dated:   ...................
This facility does not currently meet the minimum staffing 
ratios required by law. Posted at the direction of the Illinois

Department of Public Health.". 

 
The notice must be posted, at a minimum, at all publicly used 
exterior entryways into the facility, inside the main entrance 
lobby, and next to any registration desk for easily accessible 
viewing. The notice must also be posted on the main page of the 
facility's website. The Department shall have the discretion to 
determine the gravity of any violation and, taking into account 
mitigating and aggravating circumstances and facts, may reduce 
the requirement of, and amount of time for, posting the notice. 
(Source: P.A. 81-1349.)

 
    (210 ILCS 45/3-305.8 new)
    Sec. 3-305.8. Database of nursing home quarterly reports 
and citations.
    (a) The Department shall publish the quarterly reports of 
facilities in violation of this Act in an easily searchable, 
comprehensive, and downloadable electronic database on the 
Department's website in language that is easily understood. The 
database shall include quarterly reports of all facilities that 
have violated this Act starting from 2005 and shall continue 
indefinitely. The database shall be in an electronic format 
with active hyperlinks to individual facility citations. The 
database shall be updated quarterly and shall be electronically 
searchable using a facility's name and address and the facility 
owner's name and address.
    (b) In lieu of the database under subsection (a), the 
Department may elect to publish the list mandated under Section 
3-304 in an easily searchable, comprehensive, and downloadable 
electronic database on the Department's website in plain 
language.  The database shall include the information from all 
such lists since 2005 and shall continue indefinitely. The 
database shall be in an electronic format with active 
hyperlinks to individual facility citations. The database 
shall be updated quarterly and shall be electronically 
searchable using a facility's name and address and the facility 
owner's name and address.
 
    Section 20-20. The Specialized Mental Health 
Rehabilitation Act of 2013 is amended by changing Section 3-106 
as follows:
 
    (210 ILCS 49/3-106)

    Sec. 3-106. Pharmaceutical treatment. 
    (a) A consumer shall not be given unnecessary drugs.  An 
unnecessary drug is any drug used in an excessive dose, 
including in duplicative therapy; for excessive duration; 
without adequate monitoring; without adequate indications for 
its use; or in the presence of adverse consequences that 
indicate the drug should be reduced or discontinued.  The 
Department shall adopt, by rule, the standards for unnecessary 
drugs.
    (b) (Blank). Informed consent shall be required for the 
prescription of psychotropic medication consistent with the 
requirements contained in subsection (b) of Section 2-106.1 of 
the Nursing Home Care Act.

    (b-5) Psychotropic medication shall not be prescribed 
without the informed consent of the consumer, the consumer's 
guardian, or other authorized representative. "Psychotropic 
medication" means medication that is used for or listed as used 
for antipsychotic, antidepressant, antimanic, or antianxiety 
behavior modification or behavior management purposes in the 
latest editions of the AMA Drug Evaluations or the Physician's 
Desk Reference. The Department shall adopt, by rule, a protocol 
specifying how informed consent for psychotropic medication 
may be obtained or refused. The protocol shall require, at a 
minimum, a discussion between the consumer or the consumer's 
authorized representative and the consumer's physician, a 
registered pharmacist who is not a dispensing pharmacist for 
the facility where the consumer lives, or a licensed nurse 
about the possible risks and benefits of a recommended 
medication and the use of standardized consent forms designated 
by the Department. Each form developed by the Department shall 
(i) be written in plain language, (ii) be able to be downloaded 
from the Department's official website, (iii) include 
information specific to the psychotropic medication for which 
consent is being sought, and (iv) be used for every consumer 
for whom psychotropic drugs are prescribed. In addition to 
creating those forms, the Department shall approve the use of 
any other informed consent forms that meet criteria developed 
by the Department. In addition to any other penalty prescribed 
by law, a facility that is found to have violated this 
subsection, or the federal certification requirement that 
informed consent be obtained before administering a 
psychotropic medication, shall thereafter be required to 
obtain the signatures of 2 licensed health care professionals 
on every form purporting to give informed consent for the 
administration of a psychotropic medication, certifying the 
personal knowledge of each health care professional that the 
consent was obtained in compliance with the requirements of 
this subsection.
    The requirements of this Section are intended to control in 
a conflict with the requirements of Sections 2-102 and 2-107.2 
of the Mental Health and Developmental Disabilities Code with 
respect to the administration of psychotropic medication. 
    (c)   No drug shall be administered except upon the order of 
a person lawfully authorized to prescribe for and treat mental 
illness.
    (d)   All drug orders shall be written, dated, and signed by 
the person authorized to give such an order.  The name, 
quantity, or specific duration of therapy, dosage, and time or 
frequency of administration of the drug and the route of 
administration if other than oral shall be specific.
    (e)   Verbal orders for drugs and treatment shall be received 
only by those authorized under Illinois law to do so from their 
supervising physician.  Such orders shall be recorded 
immediately in the consumer's record by the person receiving 
the order and shall include the date and time of the order.

(Source: P.A. 98-104, eff. 7-22-13.)
 
ARTICLE 25.  PRIVATE-PUBLIC PARTNERSHIP

 
    Section 25-1. Short title. This Article may be cited as the 
Public-Private Partnership for Civic and Transit 
Infrastructure Project Act. References in this Article to "this 
Act" mean this Article.
 
    Section 25-5. Public policy and legislative findings.
 
    (a)   It is in the best interest of the State of Illinois to 
encourage private investment in public transit-oriented 
infrastructure projects with broad economic development, civic 
and diversity equity, and community impacts, and to encourage 
related private development activities that will generate new 
State and local revenues to fund such public infrastructure, as 
well as to fund other statewide priorities.

    (b)   Existing methods of procurement and financing of 
transit-oriented public infrastructure projects serving the 
needs of the public limit the State's ability to access 
underutilized private land for such public infrastructure 
projects and to encourage private, tax-generating development 
on and adjacent to such public infrastructure projects.

    (c)   A private entity has proposed a civic and transit 
infrastructure project, to be completed in one or more phases, 
which presents an opportunity for a prudent State investment 
that will develop a major public transit infrastructure asset 
that has the potential to connect Metra, the South Shore Line, 
Amtrak, the Northern Indiana Commuter Transportation District, 
the Chicago Transportation Authority, bus service, and a 
central-area circulator transit system while bringing 
significant civic, economic, and fiscal benefits to the State.

    (d)   It is in the best interest of the State to authorize 
the public agency to enter into a public-private partnership 
with the private entity, whereby the private entity will 
develop, finance, construct, operate, and manage the Civic and 
Transit Infrastructure Project as necessary public 
infrastructure in the State, and for the State to utilize a 
portion of future State revenues to ultimately acquire the 
civic build as an asset of the State.

    (e)   The private entity will be accountable to the People of 
Illinois through a comprehensive system of oversight, 
auditing, and reporting, and shall meet, at a minimum, the 
State's utilization goals for business enterprises established 
in the Business Enterprise for Minorities, Women, and Persons 
with Disabilities Act as established for similar 
infrastructure projects in the State. The private entity will 
establish and manage a comprehensive Targeted Business and 
Workforce Participation Program for the Civic and Transit 
Infrastructure Project that establishes definitive goals and 
objectives associated with the professional and construction 
services, contracts entered into, and hours of the workforce 
employed in the development of the Civic and Transit 
Infrastructure Project. The Targeted Business and Workforce 
Participation Program will emphasize the expansion of business 
capacity and workforce opportunity that can be sustained among 
minority, women, disabled, and veteran businesses and 
individuals that are contracted or employed under the Targeted 
Business and Workforce Participation Program developed for the 
Civic and Transit Infrastructure Project.

    (f)   The utilization of a portion of the State's sales tax 
to repay the cost of its public-private partnership with the 
private entity for the development, financing, construction, 
operation, and management of the Civic and Transit 
Infrastructure Project is of benefit to the State for the 
reasons that the State would not otherwise derive the revenue 
from the Civic and Transit Infrastructure Project, or the 
private development on and adjacent to the Civic and Transit 
Infrastructure Project, without the public-private 
partnership, and the State or a political subdivision thereof 
will ultimately own the Civic and Transit Infrastructure 
Project.

    (g)   It is found and declared that the implementation of the 
Civic and Transit Infrastructure Project through a 
public-private partnership as provided under this Act has the 
ability to reduce unemployment in the State, create new jobs, 
expand the business and workforce capacity among  minority, 
woman, disabled and veteran businesses and individuals, 
improve mobility and opportunity for the People of the State of 
Illinois, and, by the provision of new public infrastructure 
and private development, greatly enhance the overall tax base 
and strengthen the economy of the State.

    (h)    In order to provide for flexibility in meeting the 
financial, design, engineering, and construction needs of the 
State, and its agencies and departments, and in order to 
provide continuing and adequate financing for the Civic and 
Transit Infrastructure Project on favorable terms, the 
delegations of authority to the public agency, the State 
Comptroller, the State Treasurer and other officers of the 
State that are contained in this Act are necessary and 
desirable.
 
    Section 25-10. Definitions.  As used in this Act:

    "Civic and Transit Infrastructure Project" or "civic 
build" or "Project" means civic infrastructure, whether 
publicly or privately owned, located in the City of Chicago, 
generally within the boundaries of East 14th Street; extending 
east to Lake Shore Drive; south to McCormick Place's North 
Building; west to the outer boundary of the McCormick Place 
busway and, where it extends farther west, the St. Charles 
Airline; northwest to South Indiana Avenue; north to East 15th 
Place; east to the McCormick Place busway; and north to East 
14th Street, in total comprising approximately 34 acres, 
including, without limitation: (1) streets, roadways, 
pedestrian ways, commuter linkages and circulator transit 
systems, bridges, tunnels, overpasses, bus ways, and guideways 
connected to or adjacent to the Project; (2) utilities systems 
and related facilities, utility relocations and replacements, 
utility-line extensions, network and communication systems, 
streetscape improvements, drainage systems, sewer and water 
systems, subgrade structures and associated improvements; (3) 
landscaping, facade construction and restoration, wayfinding, 
and signage; (4) public transportation and transit facilities 
and related infrastructure, vehicle parking facilities, and 
other facilities that encourage intermodal transportation and 
public transit connected to or adjacent to the Project; (5) 
railroad infrastructure, stations, maintenance and storage 
facilities; (6) parks, plazas, atriums, civic and cultural 
facilities, community and recreational facilities, facilities 
to promote tourism and hospitality, educational facilities, 
conferencing and conventions, broadcast and related multimedia 
infrastructure, destination and community retail, dining and 
entertainment facilities; and (7) other facilities with the 
primary purpose of attracting and fostering economic 
development within the area of the Civic and Transit 
Infrastructure Project by generating additional tax base, all 
as agreed upon in a public private agreement. "Civic build" 
includes any improvements or substantial enhancements or 
modifications to civic infrastructure located on or connected 
or adjacent to the Civic and Transit Infrastructure Project. 
"Civic Build" does not include commercial office, residential, 
or hotel facilities, or any retail, dining, and entertainment 
included within such facilities as part of a Private Build, 
constructed on or adjacent to the civic build.

    "Civic build cost" means all costs of the civic build, as 
specified in the public-private agreement, and includes, 
without limitation, the cost of the following activities as 
part of the Civic and Transit Infrastructure Project: (1) 
acquiring or leasing real property, including air rights, and 
other assets associated with the Project; (2) demolishing, 
repairing, or rehabilitating buildings; (3) remediating land 
and buildings as required to prepare the property for 
development; (4) installing, constructing, or reconstructing, 
elements of civic infrastructure required to support the 
overall Project, including, without limitation, streets, 
roadways, pedestrian ways and commuter linkages, utilities 
systems and related facilities, utility relocations and 
replacements, network and communication systems, streetscape 
improvements, drainage systems, sewer and water systems, 
subgrade structures and associated improvements, landscaping, 
facade construction and restoration, wayfinding and signage, 
and other components of community infrastructure; (5) 
acquiring, constructing or reconstructing, and equipping 
transit stations, parking facilities, and other facilities 
that encourage intermodal transportation and public transit; 
(6) installing, constructing or reconstructing, and equipping 
core elements of civic infrastructure to promote and encourage 
economic development, including, without limitation, parks, 
cultural facilities, community and recreational facilities, 
facilities to promote tourism and hospitality, educational 
facilities, conferencing and conventions, broadcast and 
related multimedia infrastructure, destination and community 
retail, dining and entertainment facilities, and other 
facilities with the primary purpose of attracting and fostering 
economic development within the area by generating a new tax 
base; (7) providing related improvements, including, without 
limitation, excavation, earth retention, soil stabilization 
and correction, site improvements, and future capital 
improvements and expenses; (8) planning, engineering, legal, 
marketing, development, insurance, finance, and other related 
professional services and costs associated with the civic 
build; and (9) the commissioning or operational start-up of any 
component of the civic build.

    "Develop" or "development" means to do one or more of the 
following: plan, design, develop, lease, acquire, install, 
construct, reconstruct, repair, rehabilitate, replace, or 
extend the Civic and Transit Infrastructure Project as provided 
under this Act.

    "Maintain" or "maintenance" includes ordinary maintenance, 
repair, rehabilitation, capital maintenance, maintenance 
replacement, and other categories of maintenance that may be 
designated by the public-private agreement for the Civic and 
Transit Infrastructure Project as provided under this Act.

    "Operate" or "operation" means to do one or more of the 
following: maintain, improve, equip, modify, or otherwise 
operate the Civic and Transit Infrastructure Project as 
provided under this Act.

    "Private build" means all commercial, industrial or 
residential facilities, or property that is not included in the 
definition of civic build. The private build may include 
commercial office, residential, educational, health and 
wellness, or hotel facilities constructed on or adjacent to the 
civic build, and retail, dining, and entertainment facilities 
that are not included as part of the civic build under the 
public-private agreement.

    "Private entity" means any private entity associated with 
the Civic and Transit Infrastructure Project at the time of 
execution and delivery of a public-private agreement, and its 
successors or assigns.  The private entity may enter into a 
public-private agreement with the public agency on behalf of 
the State for the development, financing, construction, 
operational, or management of the Civic and Transit 
Infrastructure Project under this Act.

    "Public agency" means the Governor's Office of Management 
and Budget.

    "Public private agreement" or "agreement" means one or more 
agreements or contracts entered into between the public agency 
on behalf of the State and private entity, and all schedules, 
exhibits, and attachments thereto, entered into under this Act 
for the development, financing, construction, operation, or 
management of the Civic and Transit Infrastructure Project, 
whereby the private entity will develop, finance, construct, 
own, operate, and manage the Project for a definite term in 
return for the right to receive the revenues generated from the 
Project and other required payments from the State, including, 
but not limited to, a portion of the State sales taxes, as 
provided under this Act.

    "Revenues" means all revenues, including, but not limited 
to, income user fees; ticket fees; earnings, interest, lease 
payments, allocations, moneys from the federal government, 
grants, loans, lines of credit, credit guarantees, bond 
proceeds, equity investments, service payments, or other 
receipts arising out of or in connection with the financing, 
development, construction, operation, and management of the 
Project under this Act. "Revenues" does not include the State 
payments to the Civic and Transit Infrastructure Fund as 
required under this Act.

    "State" means the State of Illinois.

    "User fees" means the tolls, rates, fees, or other charges 
imposed by the State or private entity for use of all or part 
of the civic build.
 
    Section 25-15. Formation of the public-private agreement.
 
    (a)    In consideration of the requirements of this Act and in 
order to enable the State to facilitate the development, 
financing, construction, management, and operation of Civic 
and Transit Infrastructure Projects, a public agency shall have 
the authority and shall take all necessary steps to enter into 
a public-private agreement with a private entity to develop, 
finance, construct, operate, and manage Civic and Transit 
Infrastructure Projects. Prior to negotiating the 
public-private agreement, the public agency shall have the 
authority to take all necessary steps to enter into interim 
agreements with the private entity to facilitate the 
negotiations for the public-private agreement consistent with 
this Act.
    (b)    The public agency shall serve as a fiduciary to the 
State in entering into the public-private agreement with the 
private entity.
    (c)   The public agency may retain such experts and advisors 
as are necessary to fulfill its duties and responsibilities 
under this Act and may rely upon existing third-party reports 
and analyses related to the Civic and Transit Infrastructure 
Project. The public agency may expend funds as necessary to 
facilitate negotiating and entering into a public-private 
agreement.
    (d)  The public agency shall have the authority to adopt 
rules to facilitate the administration of the public-private 
agreement entered into consistent with this Act.
 
    (e)       The term of the public-private agreement, including all 
extensions, shall be no more than 75 years. The term of a 
public-private agreement may be extended by the public agency 
if it deems that such extension is in the best interest of the 
State.

    (f)      Except as otherwise provided under this Act, the Civic 
and Transit Infrastructure Project shall be subject to all 
applicable planning requirements otherwise required by the 
State or local law, including land use planning, regional 
planning, transportation planning, and environmental 
compliance requirements.

    (g)      The public agency shall be responsible for fulfilling 
all required obligations related to any requests for disclosure 
of records related to the public business of the public agency 
and expenditure of State moneys under this Act pursuant to the 
Freedom of Information Act.

    (h)       The public-private agreement shall require the private 
entity to enter into a project labor agreement.

 
    Section 25-20. Provisions of the public-private agreement. 
The public-private agreement shall include at a minimum all of 
the following provisions:

        (1)   the term of the public private agreement;

        (2)   a detailed description of the civic build, 
    including the retail, dining, and entertainment components 
    of the civic build and a general description of the 
    anticipated future private build;

        (3)   the powers, duties, responsibilities, obligations, 
    and functions of the public agency and private entity;

        (4)   compensation or payments, including any 
    reimbursement for work performed and goods or services 
    provided, if any, owed to the public agency as the 
    administrator of the public-private agreement on behalf of 
    the State, as specified in the public-private agreement;

        (5)   compensation or payments to the private entity for 
    civic build costs, plus any required debt service payments 
    for the civic build, debt service reserves or sinking 
    funds, financing costs, payments for operation and 
    management of the civic build, payments representing the 
    reasonable return on the private equity investment in the 
    civic build, and payments in respect of the public use of 
    private land, air rights, or other real property interests 
    for the civic build;

        (6)   a provision granting the private entity with the 
    express authority to structure, negotiate, and execute 
    contracts and subcontracts with third parties to enable the 
    private entity to carry out its duties, responsibilities 
    and obligations under this Act relating to the development, 
    financing, construction, management, and operation of the 
    civic build;

        (7)   a provision imposing an affirmative duty on the 
    private entity to provide the public agency with any 
    information the private entity reasonably believes the 
    public agency would need related to the civic build to 
    enable the public agency to exercise its powers, carry out 
    its duties, responsibilities, and obligations, and perform 
    its functions under this Act or the public-private 
    agreement;

        (8)   a provision requiring the private entity to provide 
    the public agency with advance notice of any decision that 
    has a material adverse impact on the public interest 
    related to the civic build so that the public agency has a 
    reasonable opportunity to evaluate that decision;

        (9)   a requirement that the public agency monitor and 
    oversee the civic build and take action that the public 
    agency considers appropriate to ensure that the private 
    entity is in compliance with the terms of the public 
    private agreement;

        (10)   the authority to impose user fees and the amounts 
    of those fees, if applicable, related to the civic build 
    subject to agreement with the private entity;

        (11)   a provision stating that the private entity shall 
    have the right to all revenues generated from the civic 
    build until such time that the State takes ownership over 
    the civic build, at which point the State shall have the 
    right to all revenues generated from the civic build, 
    except as set forth in Section 45;

        (12)   a provision governing the rights to real and 
    personal property of the State, the public agency, the 
    private entity, and other third parties, if applicable, 
    relating to the civic build, including, but not limited to, 
    a provision relating to the State's ability to exercise an 
    option to purchase the civic build at varying milestones of 
    the Project agreed to amongst the parties in the public 
    private agreement and consistent with Section 45 of this 
    Act;

        (13)   a provision regarding the implementation and 
    delivery of certain progress reports related to cost, 
    timelines, deadlines, and scheduling of the civic build;

        (14)   procedural requirements for obtaining the prior 
    approval of the public agency when rights that are the 
    subject of the public-private agreement relating to the 
    civic build, including, but not limited to, development 
    rights, construction rights, property rights, and rights 
    to certain revenues, are sold, assigned, transferred, or 
    pledged as collateral to secure financing or for any other 
    reason;

        (15)   grounds for termination of the public-private 
    agreement by the public agency and the private entity;

        (16)   review of plans, including development, 
    construction, management, or operations plans by the 
    public agency related to the civic build;

        (17)   inspections by the public agency, including 
    inspections of construction work and improvements, related 
    to the civic build;

        (18)   rights and remedies of the public agency in the 
    event that the private entity defaults or otherwise fails 
    to comply with the terms of the public-private agreement 
    and the rights and remedies of the private entity in the 
    event that the public agency defaults or otherwise fails to 
    comply with the terms of the public-private agreement;

        (19)   a code of ethics for the private entity's officers 
    and employees;

        (20)   maintenance of public liability insurance or 
    other insurance requirements related to the civic build;

        (21)   provisions governing grants and loans, including 
    those received, or anticipated to be received, from the 
    federal government or any agency or instrumentality of the 
    federal government or from any State or local agency;

        (22)   the private entity's targeted business and 
    workforce participation program to meet the State's 
    utilization goals for business enterprises and workforce 
    involving minorities, women, persons with disabilities, 
    and veterans;

        (23)   a provision regarding the rights of the public 
    agency and the State following completion of the civic 
    build and transfer to the State consistent with Section 45 
    of this Act;

        (24)   a provision detailing the Project's projected 
    long-range economic impacts, including projections of new 
    spending, construction jobs, and permanent, full-time 
    equivalent jobs;

        (25)   a provision detailing the Project's projected 
    support for regional and statewide transit impacts, 
    transportation mode shifts, and increased transit 
    ridership;

        (26)   a provision detailing the Project's projected 
    impact on increased convention and events visitation;

        (27)   procedures for amendment to the public-private 
    agreement; 
        (28)   a provision detailing the processes and 
    procedures that will be followed for contracts and 
    purchases for the civic build; and
        (29) all other terms, conditions, and provisions 
    acceptable to the public agency that the public agency 
    deems necessary and proper and in the best interest of the 
    State and the public.
 
    Section 25-25. Removal of private entity executive 
employees.   The public agency shall have the authority to seek 
the removal of any executive employee of the private entity 
from the Project if the executive employee is found guilty of 
any criminal offense related to the conduct of its business or 
the regulation thereof in any jurisdiction during the term of 
the public-private agreement. The public agency shall have the 
additional authority to approve the successor to the removed 
executive employee in the event the executive employee is 
removed from the Project and that approval shall not be 
unreasonably withheld consistent with the terms of this 
Section.  For purposes of this Section, an "executive employee" 
is the President, Chairman, Chief Executive Officer, or Chief 
Financial Officer of the private entity.
 
    Section 25-30. Public agency reporting requirements.  The 
public agency shall submit an annual report to the General 
Assembly with respect to actions taken by the public agency to 
implement and administer the provisions of this Act, and shall 
respond promptly in writing to all inquiries of the General 
Assembly with respect to the public agency's implementation and 
administration of this Act.
 
    Section 25-35. Public agency publication requirements.   The 
public agency shall publish a notice of the execution of the 
public-private agreement on its website and shall publish the 
full text of the public-private agreement on its website.
 
    Section 25-40. Financial arrangements.
 
    (a)  The public agency may apply for, execute, or endorse 
applications submitted by the private entity to obtain federal, 
State, or local credit assistance to develop, maintain, or 
operate the Project.

    (b)  The private entity may take any action to obtain 
federal, State, or local assistance for the civic build that 
serves the public purpose of this Act and may enter into any 
contracts required to receive the assistance. The public agency 
shall take all reasonable steps to support action by the 
private entity to obtain federal, State, or local assistance 
for the civic build.  The assistance may include, but not be 
limited to, federal credit assistance pursuant to Railroad 
Rehabilitation and Improvement Financing and the 
Transportation Infrastructure Finance and Innovation Act. In 
the event the private entity obtains federal, State, or local 
assistance for the civic build that serves the public purpose 
of this Act, the financial assistance shall reduce the State's 
required payments under this Act on terms as mutually agreed to 
by the parties in the public-private agreement.

    (c)    Any financing of the civic build costs may be in the 
amounts and subject to the terms and conditions contained in 
the public-private agreement.

    (d)    For the purpose of financing or refinancing the civic 
build costs, the private entity and the public agency may do 
the following: (1) enter into grant agreements; (2) accept 
grants from any public or private agency or entity; (3) receive 
the required payments from the State under this Act; and (4) 
receive any other payments or monies permitted under this Act 
or agreed to by the parties in the public-private agreement.

    (e)     For the purpose of financing or refinancing the civic 
build, public funds may be used and mixed and aggregated with 
private funds provided by or on behalf of the private entity or 
other private entities. However, that the required payments 
from the State under Sections 50 and 55 of this Act shall be 
solely used for civic build costs, plus debt service 
requirements of the civic build, debt service reserves or 
sinking funds, financing costs, payments for operation and 
management of the civic build, payments representing the 
reasonable return on the private equity investment in the civic 
build, and payments in respect of the public use of private 
land, air rights, or other real property interests for the 
civic build, if applicable.

    (f)     The public agency is authorized to facilitate conduit 
tax-exempt or taxable debt financing, if agreed to between the 
public agency and the private entity.

 
    Section 25-45. Term of agreement; transfer of the civic 
build to the State.  Following the completion of the Project and 
the termination of the public-private agreement, the private 
entity's authority and duties under the public-private 
agreement shall cease, except for those duties and obligations 
that extend beyond the termination, as set forth in the public 
private agreement, which may include ongoing management and 
operations of the civic build, and all interests and ownership 
in the civic build shall transfer to the State; provided that 
the State has made all required payments to the private entity 
as required under this Act and the public-private agreement. 
The State may also exercise an option to not accept its 
interest and ownership in the civic build.  In the event the 
State exercises its option to not accept its interest and 
ownership in the civic build, the private entity shall maintain 
its interest and ownership in the civic build and shall have 
the authority to maintain, further develop, encumber, or sell 
the civic build consistent with its authority as the owner of 
the civic build.  In the event the State exercises its option to 
have its interest and ownership in the civic build after all 
required payments have been made to the private entity 
consistent with the public-private agreement and this Act, the 
private entity shall have the authority to enter into an 
operating agreement with the public agency, on such terms that 
are reasonable and customary for operating agreements, to 
operate and manage the civic build for an annual operator fee 
and payment from the State representing a portion of the net 
operating income of the civic build as further defined and 
described in the public private agreement between the private 
entity and the public agency.
 
    Section 25-50. Payment to the private entity.
    (a) Notwithstanding anything in the public private 
agreement to the contrary: (1) the civic build cost shall not 
exceed a total of $3,800,000,000; and (2) no State equity 
payment shall be made prior to State fiscal year 2024 or prior 
to completion of the civic build.
    (b) The public agency shall be required to take all steps 
necessary to facilitate the required payments to the Civic and 
Transit Infrastructure Fund as set forth in Section 3 of the 
Retailers' Occupation Tax and Section 8.25g of the State 
Finance Act.
 
    Section 25-55. The Civic and Transit Infrastructure Fund.   
The Civic and Transit Infrastructure Fund is created as a 
special fund in the State Treasury. All moneys transferred to 
the Civic and Transit Infrastructure Fund pursuant to Section 
8.25g of the State Finance Act, Section 3 of the Retailers' 
Occupation Act, and this Act shall be used only for the 
purposes authorized by and subject to the limitations and 
conditions of this Act and the public private agreement entered 
into by private entity and the public agency on behalf of the 
State.  All payments required under such Acts shall be direct, 
limited obligations of the State of Illinois payable solely 
from and secured by an irrevocable, first priority pledge of 
and lien on moneys on deposit in the Civic and Transit 
Infrastructure Fund.  The State of Illinois hereby pledges the 
applicable sales tax revenues consistent with the State Finance 
Act and this Act for the time period provided in the public 
private agreement between the private entity and the Authority, 
on behalf of the State.  Moneys in the Civic and Transit 
Infrastructure Fund shall be utilized by the public agency on 
behalf of the State to pay the private entity for the 
development, financing, construction, operation and management 
of the civic and transit infrastructure project consistent with 
this Act and the public private agreement.  Investment income, 
if any, which is attributable to the investment of moneys in 
the Civic and Transit Infrastructure Fund shall be retained in 
the Fund for any required payment to the private entity under 
this Act and the public private agreement.
 
    Section 25-60. Additional Powers of the public agency.  The 
public agency may exercise any powers provided under this Act 
to facilitate the public-private agreement with the private 
entity.  The public agency, the State, or any State agency and 
its officers may not take any action that would impair the 
public-private agreement entered into under this Act, except as 
provided by law.
 
    Section 25-70. Powers liberally construed.  The powers 
conferred by this Act shall be liberally construed in order to 
accomplish their purposes and shall be in addition and 
supplemental to the powers conferred by any other law. If any 
other law or rule is inconsistent with this Act, this Act is 
controlling as to the public-private agreement entered into 
under this Act.
 
    Section 25-75. Full and complete authority.  This Act 
contains full and complete authority for agreements and leases 
with the private entity to carry out the activities described 
in this Act.  Except as otherwise required by law, no procedure, 
proceedings, publications, notices, consents, approvals, 
orders, or acts by the public agency or any other State or 
local agency or official are required to enter into an 
agreement or lease under this Act.
 
    Section 25-97. Severability. The provisions of this Act are 
severable under Section 1.31 of the Statute on Statutes.
 
    Section 25-100. The State Finance Act is amended by adding 
Sections 5.897 and  8.25g as follows:
 
    (30 ILCS 105/5.897 new)
    Sec. 5.897. The Civic and Transit Infrastructure Fund.
 
    (30 ILCS 105/8.25g new)
    Sec. 8.25g. The Civic and Transit Infrastructure Fund. The 
Civic and Transit Infrastructure Fund is created as a special 
fund in the State Treasury.  Money in the Civic and Transit 
Infrastructure Fund shall, when the State of Illinois incurs 
infrastructure indebtedness pursuant to the public private 
partnership entered into by the public agency on behalf of the 
State of Illinois with private entity pursuant to the 
Public-Private Partnership for Civic and Transit 
Infrastructure Project Act enacted in this amendatory Act of 
the 101th General Assembly, be used for the purpose of paying 
and discharging monthly the principal and interest on that 
infrastructure indebtedness then due and payable consistent 
with the term established in the public private agreement 
entered into by the public agency on behalf of the State of 
Illinois.  The public agency shall, pursuant to its authority 
under the Public-Private Partnership for Civic and Transit 
Infrastructure Project Act, annually certify to the State 
Comptroller and the State Treasurer the amount necessary and 
required, during the fiscal year with respect to which the 
certification is made, to pay the amounts due  under the 
Public-Private Partnership for Civic and Transit 
Infrastructure Project Act. On or before the last day of each 
month, the State Comptroller and State Treasurer shall transfer 
the moneys required to be deposited into the Fund under Section 
3 of the Retailers' Occupation Tax Act and the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act 
and shall pay from that Fund the required amount certified by 
the public agency, plus any cumulative deficiency in such 
transfers and payments for prior months, to the public agency 
for distribution pursuant to the Public-Private Partnership 
for Civic and Transit Infrastructure Project Act. Such 
transferred amount shall be sufficient to pay all amounts due 
under the Public-Private Partnership for Civic and Transit 
Infrastructure Project Act. Provided that all amounts 
deposited in the Fund have been paid accordingly under the 
Public-Private Partnership for Civic and Transit 
Infrastructure Project Act, all amounts remaining in the Civic 
and Transit Infrastructure Fund shall be held in that Fund for 
other subsequent payments required under the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act.  
In the event the State fails to pay the amount necessary and 
required under the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act for any reason during the 
fiscal year with respect to which the certification is made or 
if the State takes any steps that result in an impact to the 
irrevocable, first priority pledge of and lien on moneys on 
deposit in the Civic and Transit Infrastructure Fund, the 
public agency shall certify such delinquent amounts to the 
State Comptroller and the State Treasurer and the State 
Comptroller and the State Treasurer shall take all steps 
required to intercept the tax revenues collected from within 
the boundary of the civic transit infrastructure project 
pursuant to Section 3 of the Retailers' Occupation Tax Act, 
Section 9 of the Use Tax Act, Section 9 of the Service Use Tax 
Act, Section 9 of the Service Occupation Tax Act,  Section 4.03 
of the Regional Transportation Authority Act and Section 6 of 
the Hotel Operators' Occupation Tax Act, and shall pay such 
amounts to the Fund for distribution by the public agency for 
the time-period required to ensure that the  State's 
distribution requirements under the Public-Private Partnership 
for Civic and Transit Infrastructure Project Act are fully met.
As used in the Section, "private entity", "private public 
agreement", and "public agency" have meanings provided in 
Section 25-10 of the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act.
 
    Section 25-105. The Use Tax Act is amended  by changing 
Section 9 as follows:
 
 
    (35 ILCS 105/9)  (from Ch. 120, par. 439.9)
  
    Sec. 9. Except as to motor vehicles, watercraft, aircraft, 
and
trailers that are required to be registered with an agency 
of this State,
each retailer
required or authorized to collect 
the tax imposed by this Act shall pay
to the Department the 
amount of such tax (except as otherwise provided)
at the time 
when he is required to file his return for the period during

which such tax was collected, less a discount of 2.1% prior to

January 1, 1990, and 1.75% on and after January 1, 1990, or $5 
per calendar
year, whichever is greater, which is allowed to 
reimburse the retailer
for expenses incurred in collecting the 
tax, keeping records, preparing
and filing returns, remitting 
the tax and supplying data to the
Department on request.  In the 
case of retailers who report and pay the
tax on a transaction 
by transaction basis, as provided in this Section,
such 
discount shall be taken with each such tax remittance instead 
of
when such retailer files his periodic return. The discount 
allowed under this Section is allowed only for returns that are 
filed in the manner required by this Act. The Department may 
disallow the discount for retailers whose certificate of 
registration is revoked at the time the return is filed, but 
only if the Department's decision to revoke the certificate of 
registration has become final.  A retailer need not remit
that 
part of any tax collected by him to the extent that he is 
required
to remit and does remit the tax imposed by the 
Retailers' Occupation
Tax Act, with respect to the sale of the 
same property.
    Where such tangible personal property is sold under a 
conditional
sales contract, or under any other form of sale 
wherein the payment of
the principal sum, or a part thereof, is 
extended beyond the close of
the period for which the return is 
filed, the retailer, in collecting
the tax (except as to motor 
vehicles, watercraft, aircraft, and
trailers that are required 
to be registered with an agency of this State),
may collect for 
each
tax return period, only the tax applicable to that part of 
the selling
price actually received during such tax return 
period.
    Except as provided in this Section, on or before the 
twentieth day of each
calendar month, such retailer shall file 
a return for the preceding
calendar month.  Such return shall be 
filed on forms prescribed by the
Department and shall furnish 
such information as the Department may
reasonably require. On 
and after January 1, 2018, except for returns for motor 
vehicles, watercraft, aircraft, and trailers that are required 
to be registered with an agency of this State, with respect to 
retailers whose annual gross receipts average $20,000 or more, 
all returns required to be filed pursuant to this Act shall be 
filed electronically.  Retailers who demonstrate that they do 
not have access to the Internet or demonstrate hardship in 
filing electronically may petition the Department to waive the 
electronic filing requirement.
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in the business of selling tangible 
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month from sales of tangible 
    personal property by him
during such preceding calendar 
    month, including receipts from charge and
time sales, but 
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of the
Department by electronic 
funds transfer. Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all payments required by rules of the Department
by electronic 
funds transfer. Beginning October 1, 2000, a taxpayer who has

an annual tax liability of $200,000 or more shall make all 
payments required by
rules of the Department by electronic 
funds transfer.  The term "annual tax
liability" shall be the 
sum of the taxpayer's liabilities under this Act, and
under all 
other State and local occupation and use tax laws administered 
by the
Department, for the immediately preceding calendar year. 
The term "average
monthly tax liability" means
the sum of the 
taxpayer's liabilities under this Act, and under all other 
State
and local occupation and use tax laws administered by the 
Department, for the
immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall notify
all taxpayers required to make payments 
by electronic funds transfer. All
taxpayers required to make 
payments by electronic funds transfer shall make
those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with the permission of the
Department.
    All taxpayers required to make payment by electronic funds 
transfer and any
taxpayers authorized to voluntarily make 
payments by electronic funds transfer
shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Before October 1, 2000, if the taxpayer's average monthly 
tax liability
to the Department
under this Act, the Retailers' 
Occupation Tax Act, the Service
Occupation Tax Act, the Service 
Use Tax Act was $10,000 or more
during
the preceding 4 complete 
calendar quarters, he shall file a return with the
Department 
each month by the 20th day of the month next following the 
month
during which such tax liability is incurred and shall 
make payments to the
Department on or before the 7th, 15th, 
22nd and last day of the month
during which such liability is 
incurred.
On and after October 1, 2000, if the taxpayer's 
average monthly tax liability
to the Department under this Act, 
the Retailers' Occupation Tax Act,
the
Service Occupation Tax 
Act, and the Service Use Tax Act was $20,000 or more
during the 
preceding 4 complete calendar quarters, he shall file a return 
with
the Department each month by the 20th day of the month 
next following the month
during which such tax liability is 
incurred and shall make payment to the
Department on or before 
the 7th, 15th, 22nd and last day of the
month during
which such 
liability is incurred.
If the month during which such tax

liability is incurred began prior to January 1, 1985, each 
payment shall be
in an amount equal to 1/4 of the taxpayer's

actual liability for the month or an amount set by the 
Department not to
exceed 1/4 of the average monthly liability 
of the taxpayer to the
Department for the preceding 4 complete 
calendar quarters (excluding the
month of highest liability and 
the month of lowest liability in such 4
quarter period).  If the 
month during which such tax liability is incurred
begins on or 
after January 1, 1985, and prior to January 1, 1987, each

payment shall be in an amount equal to 22.5% of the taxpayer's 
actual liability
for the month or 27.5% of the taxpayer's 
liability for the same calendar
month of the preceding year.  If 
the month during which such tax liability
is incurred begins on 
or after January 1, 1987, and prior to January 1,
1988, each 
payment shall be in an amount equal to 22.5% of the taxpayer's

actual liability for the month or 26.25% of the taxpayer's 
liability for
the same calendar month of the preceding year.  If 
the month during which such
tax liability is incurred begins on 
or after January 1, 1988, and prior to
January 1, 1989,
or 
begins on or after January 1, 1996, each payment shall be in an 
amount equal
to 22.5% of the taxpayer's actual liability for 
the month or 25% of the
taxpayer's liability for the same 
calendar month of the preceding year.  If the
month during which 
such tax liability is incurred begins on or after January 1,

1989,
and prior to January 1, 1996, each payment shall be in an 
amount equal to 22.5%
of the taxpayer's actual liability for 
the month or 25% of the taxpayer's
liability for the same 
calendar month of the preceding year or 100% of the
taxpayer's 
actual liability for the quarter monthly reporting period.  The

amount of such quarter monthly payments shall be credited 
against the final tax
liability
of the taxpayer's return for 
that month.  Before October 1, 2000, once
applicable, the 
requirement
of the making of quarter monthly payments to the 
Department shall continue
until such taxpayer's average 
monthly liability to the Department during
the preceding 4 
complete calendar quarters (excluding the month of highest

liability and the month of lowest liability) is less than

$9,000, or until
such taxpayer's average monthly liability to 
the Department as computed for
each calendar quarter of the 4 
preceding complete calendar quarter period
is less than 
$10,000.  However, if a taxpayer can show the
Department that
a 
substantial change in the taxpayer's business has occurred 
which causes
the taxpayer to anticipate that his average 
monthly tax liability for the
reasonably foreseeable future 
will fall below the $10,000 threshold
stated above, then
such 
taxpayer
may petition the Department for change in such 
taxpayer's reporting status.
On and after October 1, 2000, once 
applicable, the requirement of the making
of quarter monthly 
payments to the Department shall continue until such
taxpayer's 
average monthly liability to the Department during the 
preceding 4
complete calendar quarters (excluding the month of 
highest liability and the
month of lowest liability) is less 
than $19,000 or until such taxpayer's
average monthly liability 
to the Department as computed for each calendar
quarter of the 
4 preceding complete calendar quarter period is less than

$20,000.  However, if a taxpayer can show the Department that a 
substantial
change in the taxpayer's business has occurred 
which causes the taxpayer to
anticipate that his average 
monthly tax liability for the reasonably
foreseeable future 
will fall below the $20,000 threshold stated above, then
such 
taxpayer may petition the Department for a change in such 
taxpayer's
reporting status.
 The Department shall change such 
taxpayer's reporting status unless it
finds that such change is 
seasonal in nature and not likely to be long
term. If any such 
quarter monthly payment is not paid at the time or in
the 
amount required by this Section, then the taxpayer shall be 
liable for
penalties and interest on
the difference between the 
minimum amount due and the amount of such
quarter monthly 
payment actually and timely paid, except insofar as the

taxpayer has previously made payments for that month to the 
Department in
excess of the minimum payments previously due as 
provided in this Section.
The Department shall make reasonable 
rules and regulations to govern the
quarter monthly payment 
amount and quarter monthly payment dates for
taxpayers who file 
on other than a calendar monthly basis.
    If any such payment provided for in this Section exceeds 
the taxpayer's
liabilities under this Act, the Retailers' 
Occupation Tax Act, the Service
Occupation Tax Act and the 
Service Use Tax Act, as shown by an original
monthly return, 
the Department shall issue to the taxpayer a credit
memorandum 
no later than 30 days after the date of payment, which

memorandum may be submitted by the taxpayer to the Department 
in payment of
tax liability subsequently to be remitted by the 
taxpayer to the Department
or be assigned by the taxpayer to a 
similar taxpayer under this Act, the
Retailers' Occupation Tax 
Act, the Service Occupation Tax Act or the
Service Use Tax Act, 
in accordance with reasonable rules and regulations to
be 
prescribed by the Department, except that if such excess 
payment is
shown on an original monthly return and is made 
after December 31, 1986, no
credit memorandum shall be issued, 
unless requested by the taxpayer.  If no
such request is made, 
the taxpayer may credit such excess payment against
tax 
liability subsequently to be remitted by the taxpayer to the 
Department
under this Act, the Retailers' Occupation Tax Act, 
the Service Occupation
Tax Act or the Service Use Tax Act, in 
accordance with reasonable rules and
regulations prescribed by 
the Department.  If the Department subsequently
determines that 
all or any part of the credit taken was not actually due to
the 
taxpayer, the taxpayer's 2.1% or 1.75% vendor's discount shall 
be
reduced by 2.1% or 1.75% of the difference between the 
credit taken and
that actually due, and the taxpayer shall be 
liable for penalties and
interest on such difference.
    If the retailer is otherwise required to file a monthly 
return and if the
retailer's average monthly tax liability to 
the Department
does not exceed $200, the Department may 
authorize his returns to be
filed on a quarter annual basis, 
with the return for January, February,
and March of a given 
year being due by April 20 of such year; with the
return for 
April, May and June of a given year being due by July 20 of
such 
year; with the return for July, August and September of a given

year being due by October 20 of such year, and with the return 
for
October, November and December of a given year being due by 
January 20
of the following year.
    If the retailer is otherwise required to file a monthly or 
quarterly
return and if the retailer's average monthly tax 
liability to the
Department does not exceed $50, the Department 
may authorize his returns to
be filed on an annual basis, with 
the return for a given year being due by
January 20 of the 
following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a retailer may file his return, in the 
case of any retailer
who ceases to engage in a kind of business 
which makes him responsible
for filing returns under this Act, 
such retailer shall file a final
return under this Act with the 
Department not more than one month after
discontinuing such 
business.
    In addition, with respect to motor vehicles, watercraft,

aircraft, and trailers that are required to be registered with 
an agency of
this State, except as otherwise provided in this 
Section, every
retailer selling this kind of tangible personal 
property shall file,
with the Department, upon a form to be 
prescribed and supplied by the
Department, a separate return 
for each such item of tangible personal
property which the 
retailer sells, except that if, in the same
transaction, (i) a 
retailer of aircraft, watercraft, motor vehicles or
trailers 
transfers more than
one aircraft, watercraft, motor
vehicle or 
trailer to another aircraft, watercraft, motor vehicle or

trailer retailer for the purpose of resale
or (ii) a retailer 
of aircraft, watercraft, motor vehicles, or trailers
transfers 
more than one aircraft, watercraft, motor vehicle, or trailer 
to a
purchaser for use as a qualifying rolling stock as 
provided in Section 3-55 of
this Act, then
that seller may 
report the transfer of all the
aircraft, watercraft, motor

vehicles
or trailers involved in that transaction to the 
Department on the same
uniform
invoice-transaction reporting 
return form.
For purposes of this Section, "watercraft" means a 
Class 2, Class 3, or
Class
4 watercraft as defined in Section 
3-2 of the Boat Registration and Safety Act,
a
personal 
watercraft, or any boat equipped with an inboard motor.
    In addition, with respect to motor vehicles, watercraft, 
aircraft, and trailers that are required to be registered with 
an agency of this State, every person who is engaged in the 
business of leasing or renting such items and who, in 
connection with such business, sells any such item to a 
retailer for the purpose of resale is, notwithstanding any 
other provision of this Section to the contrary, authorized to 
meet the return-filing requirement of this Act by reporting the 
transfer of all the aircraft, watercraft, motor vehicles, or 
trailers transferred for resale during a month to the 
Department on the same uniform invoice-transaction reporting 
return form on or before the 20th of the month following the 
month in which the transfer takes place. Notwithstanding any 
other provision of this Act to the contrary, all returns filed 
under this paragraph must be filed by electronic means in the 
manner and form as required by the Department. 
    The transaction reporting return in the case of motor 
vehicles
or trailers that are required to be registered with an 
agency of this
State, shall
be the same document as the Uniform 
Invoice referred to in Section 5-402
of the Illinois Vehicle 
Code and must show the name and address of the
seller; the name 
and address of the purchaser; the amount of the selling
price 
including the amount allowed by the retailer for traded-in

property, if any; the amount allowed by the retailer for the 
traded-in
tangible personal property, if any, to the extent to 
which Section 2 of
this Act allows an exemption for the value 
of traded-in property; the
balance payable after deducting such 
trade-in allowance from the total
selling price; the amount of 
tax due from the retailer with respect to
such transaction; the 
amount of tax collected from the purchaser by the
retailer on 
such transaction (or satisfactory evidence that such tax is
not 
due in that particular instance, if that is claimed to be the 
fact);
the place and date of the sale; a sufficient 
identification of the
property sold; such other information as 
is required in Section 5-402 of
the Illinois Vehicle Code, and 
such other information as the Department
may reasonably 
require.
    The transaction reporting return in the case of watercraft

and aircraft must show
the name and address of the seller; the 
name and address of the
purchaser; the amount of the selling 
price including the amount allowed
by the retailer for 
traded-in property, if any; the amount allowed by
the retailer 
for the traded-in tangible personal property, if any, to
the 
extent to which Section 2 of this Act allows an exemption for 
the
value of traded-in property; the balance payable after 
deducting such
trade-in allowance from the total selling price; 
the amount of tax due
from the retailer with respect to such 
transaction; the amount of tax
collected from the purchaser by 
the retailer on such transaction (or
satisfactory evidence that 
such tax is not due in that particular
instance, if that is 
claimed to be the fact); the place and date of the
sale, a 
sufficient identification of the property sold, and such other

information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later 
than 20
days after the date of delivery of the item that is 
being sold, but may
be filed by the retailer at any time sooner 
than that if he chooses to
do so.  The transaction reporting 
return and tax remittance or proof of
exemption from the tax 
that is imposed by this Act may be transmitted to
the 
Department by way of the State agency with which, or State 
officer
with whom, the tangible personal property must be 
titled or registered
(if titling or registration is required) 
if the Department and such
agency or State officer determine 
that this procedure will expedite the
processing of 
applications for title or registration.
    With each such transaction reporting return, the retailer 
shall remit
the proper amount of tax due (or shall submit 
satisfactory evidence that
the sale is not taxable if that is 
the case), to the Department or its
agents, whereupon the 
Department shall issue, in the purchaser's name, a
tax receipt 
(or a certificate of exemption if the Department is
satisfied 
that the particular sale is tax exempt) which such purchaser

may submit to the agency with which, or State officer with 
whom, he must
title or register the tangible personal property 
that is involved (if
titling or registration is required) in 
support of such purchaser's
application for an Illinois 
certificate or other evidence of title or
registration to such 
tangible personal property.
    No retailer's failure or refusal to remit tax under this 
Act
precludes a user, who has paid the proper tax to the 
retailer, from
obtaining his certificate of title or other 
evidence of title or
registration (if titling or registration 
is required) upon satisfying
the Department that such user has 
paid the proper tax (if tax is due) to
the retailer.  The 
Department shall adopt appropriate rules to carry out
the 
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer 
wants the
transaction reporting return filed and the payment of 
tax or proof of
exemption made to the Department before the 
retailer is willing to take
these actions and such user has not 
paid the tax to the retailer, such
user may certify to the fact 
of such delay by the retailer, and may
(upon the Department 
being satisfied of the truth of such certification)
transmit 
the information required by the transaction reporting return

and the remittance for tax or proof of exemption directly to 
the
Department and obtain his tax receipt or exemption 
determination, in
which event the transaction reporting return 
and tax remittance (if a
tax payment was required) shall be 
credited by the Department to the
proper retailer's account 
with the Department, but without the 2.1% or 1.75%
discount 
provided for in this Section being allowed.  When the user pays

the tax directly to the Department, he shall pay the tax in the 
same
amount and in the same form in which it would be remitted 
if the tax had
been remitted to the Department by the retailer.
    Where a retailer collects the tax with respect to the 
selling price
of tangible personal property which he sells and 
the purchaser
thereafter returns such tangible personal 
property and the retailer
refunds the selling price thereof to 
the purchaser, such retailer shall
also refund, to the 
purchaser, the tax so collected from the purchaser.
When filing 
his return for the period in which he refunds such tax to
the 
purchaser, the retailer may deduct the amount of the tax so 
refunded
by him to the purchaser from any other use tax which 
such retailer may
be required to pay or remit to the 
Department, as shown by such return,
if the amount of the tax 
to be deducted was previously remitted to the
Department by 
such retailer.  If the retailer has not previously
remitted the 
amount of such tax to the Department, he is entitled to no

deduction under this Act upon refunding such tax to the 
purchaser.
    Any retailer filing a return under this Section shall also 
include
(for the purpose of paying tax thereon) the total tax 
covered by such
return upon the selling price of tangible 
personal property purchased by
him at retail from a retailer, 
but as to which the tax imposed by this
Act was not collected 
from the retailer filing such return, and such
retailer shall 
remit the amount of such tax to the Department when
filing such 
return.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable retailers, who are required to file 
returns hereunder and also
under the Retailers' Occupation Tax 
Act, to furnish all the return
information required by both 
Acts on the one form.
    Where the retailer has more than one business registered 
with the
Department under separate registration under this Act, 
such retailer may
not file each return that is due as a single 
return covering all such
registered businesses, but shall file 
separate returns for each such
registered business.
    Beginning January 1, 1990, each month the Department shall 
pay into the
State and Local Sales Tax Reform Fund, a special 
fund in the State Treasury
which is hereby created, the net 
revenue realized for the preceding month
from the 1% tax 
imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund 4% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate
on the selling price of tangible personal property 
which is purchased
outside Illinois at retail from a retailer 
and which is titled or
registered by an agency of this State's 
government.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Sales Tax Reform Fund, a special 
fund in the State
Treasury, 20% of the net revenue realized
for 
the preceding month from the 6.25% general rate on the selling

price of tangible personal property, other than tangible 
personal property
which is purchased outside Illinois at retail 
from a retailer and which is
titled or registered by an agency 
of this State's government.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
State and Local Sales Tax Reform Fund 100% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol. Beginning 
September 1, 2010, each
month the Department shall pay into the

State and Local Sales Tax Reform Fund 100% of the net revenue 
realized for the
preceding month from the 1.25% rate on the 
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of
tangible personal property which is 
purchased outside Illinois at retail
from a retailer and which 
is titled or registered by an agency of this
State's 
government.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2011, each
month the Department shall pay 
into the Clean Air Act Permit Fund 80% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of sorbents used in Illinois in the process 
of sorbent injection as used to comply with the Environmental 
Protection Act or the federal Clean Air Act, but the total 
payment into the Clean Air Act Permit Fund under this Act and 
the Retailers' Occupation Tax Act shall not exceed $2,000,000 
in any fiscal year. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and the Retailers' Occupation Tax Act an 
amount equal to the average monthly deficit in the Underground 
Storage Tank Fund during the prior year, as certified annually 
by the Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Service Use Tax Act, the Service Occupation Tax Act, and 
the Retailers' Occupation Tax Act shall not exceed $18,000,000 
in any State fiscal year. As used in this paragraph, the 
"average monthly deficit" shall be equal to the difference 
between the average monthly claims for payment by the fund and 
the average monthly revenues deposited into the fund, excluding 
payments made pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  this Act, the Service Use Tax 
Act, the Service Occupation Tax Act, and the Retailers' 
Occupation Tax Act, each month the Department shall deposit 
$500,000 into the State Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, (a) 1.75% thereof shall be paid
into the 
Build Illinois Fund and (b) prior to July 1, 1989, 2.2% and
on 
and after July 1, 1989, 3.8% thereof shall be paid into the

Build Illinois Fund; provided, however, that if in any fiscal 
year the
sum of (1) the aggregate of 2.2% or 3.8%, as the case 
may be, of the
moneys received by the Department and required 
to be paid into the Build
Illinois Fund pursuant to Section 3 
of the Retailers' Occupation Tax Act,
Section 9 of the Use Tax 
Act, Section 9 of the Service Use
Tax Act, and Section 9 of the 
Service Occupation Tax Act, such Acts being
hereinafter called 
the "Tax Acts" and such aggregate of 2.2% or 3.8%, as
the case 
may be, of moneys being hereinafter called the "Tax Act 
Amount",
and (2) the amount transferred to the Build Illinois 
Fund from the State
and Local Sales Tax Reform Fund shall be 
less than the Annual Specified
Amount (as defined in Section 3 
of the Retailers' Occupation Tax Act), an
amount equal to the 
difference shall be immediately paid into the Build
Illinois 
Fund from other moneys received by the Department pursuant to 
the
Tax Acts; and further provided, that if on the last 
business day of any
month the sum of (1) the Tax Act Amount 
required to be deposited into the
Build Illinois Bond Account 
in the Build Illinois Fund during such month
and (2) the amount 
transferred during such month to the Build Illinois Fund
from 
the State and Local Sales Tax Reform Fund shall have been less 
than
1/12 of the Annual Specified Amount, an amount equal to 
the difference
shall be immediately paid into the Build 
Illinois Fund from other moneys
received by the Department 
pursuant to the Tax Acts; and,
further provided, that in no 
event shall the payments required under the
preceding proviso 
result in aggregate payments into the Build Illinois Fund

pursuant to this clause (b) for any fiscal year in excess of 
the greater
of (i) the Tax Act Amount or (ii) the Annual 
Specified Amount for such
fiscal year; and, further provided, 
that the amounts payable into the Build
Illinois Fund under 
this clause (b) shall be payable only until such time
as the 
aggregate amount on deposit under each trust
indenture securing 
Bonds issued and outstanding pursuant to the Build
Illinois 
Bond Act is sufficient, taking into account any future 
investment
income, to fully provide, in accordance with such 
indenture, for the
defeasance of or the payment of the 
principal of, premium, if any, and
interest on the Bonds 
secured by such indenture and on any Bonds expected
to be 
issued thereafter and all fees and costs payable with respect 
thereto,
all as certified by the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last
business day of any month in which Bonds are 
outstanding pursuant to the
Build Illinois Bond Act, the 
aggregate of the moneys deposited
in the Build Illinois Bond 
Account in the Build Illinois Fund in such month
shall be less 
than the amount required to be transferred in such month from

the Build Illinois Bond Account to the Build Illinois Bond 
Retirement and
Interest Fund pursuant to Section 13 of the 
Build Illinois Bond Act, an
amount equal to such deficiency 
shall be immediately paid
from other moneys received by the 
Department pursuant to the Tax Acts
to the Build Illinois Fund; 
provided, however, that any amounts paid to the
Build Illinois 
Fund in any fiscal year pursuant to this sentence shall be

deemed to constitute payments pursuant to clause (b) of the 
preceding
sentence and shall reduce the amount otherwise 
payable for such fiscal year
pursuant to clause (b) of the 
preceding sentence.  The moneys received by
the Department 
pursuant to this Act and required to be deposited into the

Build Illinois Fund are subject to the pledge, claim and charge 
set forth
in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be

deposited in the aggregate from collections under Section 9 of 
the Use Tax
Act, Section 9 of the Service Use Tax Act, Section 
9 of the Service
Occupation Tax Act, and Section 3 of the 
Retailers' Occupation Tax Act into
the McCormick Place 
Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 








and  
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or
in any amendments thereto
hereafter 
enacted,
beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the Illinois
Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the 
preceding
month from the 6.25% general rate on the selling 
price of tangible personal
property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department. 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Subject to successful execution and delivery of a public 
private agreement between the public agency and private entity 
and completion of the civic build, beginning on July 1, 2023, 
of the remainder of the moneys received by the Department under 
the Use Tax Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and this Act, the Department shall deposit 
the following specified deposits in the aggregate from 
collections under the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, as required under Section 8.25g of the State Finance Act 
for distribution consistent with the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act.  
The moneys received by the Department pursuant to this Act and 
required to be deposited into the Civic and Transit 
Infrastructure Fund are subject to the pledge, claim and charge 
set forth in Section 55 of the Public-Private Partnership for 
Civic and Transit Infrastructure Project Act. As used in this 
paragraph, "civic build", "private entity", "private public 
agreement", and "public agency" have meanings provided in 
Section 25-10 of the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act. 
        Fiscal Year.............................Total Deposit 
        2024.....................................$200,000,000 
        2025.....................................$206,000,000 
        2026.....................................$212,200,000 
        2027.....................................$218,500,000 
        2028.....................................$225,100,000 
        2029.....................................$288,700,000 
        2030.....................................$298,900,000 
        2031.....................................$309,300,000 
        2032.....................................$320,100,000 
        2033.....................................$331,200,000 
        2034.....................................$341,200,000 
        2035.....................................$351,400,000 
        2036.....................................$361,900,000 
        2037.....................................$372,800,000 
        2038.....................................$384,000,000 
        2039.....................................$395,500,000 
        2040.....................................$407,400,000 
        2041.....................................$419,600,000 
        2042.....................................$432,200,000 
        2043.....................................$445,100,000 
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, 75% thereof shall be paid into the State 
Treasury and 25%
shall be reserved in a special account and 
used only for the transfer to
the Common School Fund as part of 
the monthly transfer from the General
Revenue Fund in 
accordance with Section 8a of the State
Finance Act.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected
by the State pursuant to this Act, less the amount 
paid out during that
month as refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, manufacturers, 
importers
and wholesalers whose products are sold at retail in 
Illinois by
numerous retailers, and who wish to do so, may 
assume the responsibility
for accounting and paying to the 
Department all tax accruing under this
Act with respect to such 
sales, if the retailers who are affected do not
make written 
objection to the Department to this arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. 
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
    Section 25-110. The Service Use Tax Act is amended  by 
changing Section 9 as follows:
 
 
    (35 ILCS 110/9)  (from Ch. 120, par. 439.39)
  
    Sec. 9. Each serviceman required or authorized to collect 
the tax
herein imposed shall pay to the Department the amount 
of such tax
(except as otherwise provided) at the time when he 
is required to file
his return for the period during which such 
tax was collected, less a
discount of 2.1% prior to January 1, 
1990 and 1.75% on and after January 1,
1990, or $5 per calendar 
year, whichever is greater, which is allowed to
reimburse the 
serviceman for expenses incurred in collecting the tax,
keeping 
records, preparing and filing returns, remitting the tax and

supplying data to the Department on request. The discount 
allowed under this Section is allowed only for returns that are 
filed in the manner required by this Act. The Department may 
disallow the discount for servicemen whose certificate of 
registration is revoked at the time the return is filed, but 
only if the Department's decision to revoke the certificate of 
registration has become final. A serviceman need not remit
that 
part of any tax collected by him to the extent that he is 
required to
pay and does pay the tax imposed by the Service 
Occupation Tax Act with
respect to his sale of service 
involving the incidental transfer by him of
the same property.
    Except as provided hereinafter in this Section, on or 
before the twentieth
day of each calendar month, such 
serviceman shall file a return for the
preceding calendar month 
in accordance with reasonable Rules and
Regulations to be 
promulgated by the Department. Such return shall be
filed on a 
form prescribed by the Department and shall contain such

information as the Department may reasonably require. On and 
after January 1, 2018, with respect to servicemen whose annual 
gross receipts average $20,000 or more, all returns required to 
be filed pursuant to this Act shall be filed electronically.  
Servicemen who demonstrate that they do not have access to the 
Internet or demonstrate hardship in filing electronically may 
petition the Department to waive the electronic filing 
requirement. 
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month, including receipts 
    from charge and time sales,
but less all deductions allowed 
    by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of
the Department by electronic 
funds transfer.  Beginning October 1, 1994, a
taxpayer who has 
an average monthly tax liability of $100,000 or more shall
make 
all payments required by rules of the Department by electronic 
funds
transfer.  Beginning October 1, 1995, a taxpayer who has 
an average monthly
tax liability of $50,000 or more shall make 
all payments required by rules
of the Department by electronic 
funds transfer.
Beginning October 1, 2000, a taxpayer who has 
an annual tax liability of
$200,000 or more shall make all 
payments required by rules of the Department by
electronic 
funds transfer.  The term "annual tax liability" shall be the 
sum of
the taxpayer's liabilities under this Act, and under all 
other State and local
occupation and use tax laws administered 
by the Department, for the immediately
preceding calendar year.
 
The term "average monthly tax
liability" means the sum of the 
taxpayer's liabilities under this Act, and
under all other 
State and local occupation and use tax laws administered by the

Department, for the immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds transfer.
All taxpayers required to make 
payments by electronic funds transfer shall
make those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer
may make payments by electronic funds transfer 
with the permission of the
Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    If the serviceman is otherwise required to file a monthly 
return and
if the serviceman's average monthly tax liability to 
the Department
does not exceed $200, the Department may 
authorize his returns to be
filed on a quarter annual basis, 
with the return for January, February
and March of a given year 
being due by April 20 of such year; with the
return for April, 
May and June of a given year being due by July 20 of
such year; 
with the return for July, August and September of a given
year 
being due by October 20 of such year, and with the return for

October, November and December of a given year being due by 
January 20
of the following year.
    If the serviceman is otherwise required to file a monthly 
or quarterly
return and if the serviceman's average monthly tax 
liability to the Department
does not exceed $50, the Department 
may authorize his returns to be
filed on an annual basis, with 
the return for a given year being due by
January 20 of the 
following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a serviceman may file his return, in the 
case of any
serviceman who ceases to engage in a kind of 
business which makes him
responsible for filing returns under 
this Act, such serviceman shall
file a final return under this 
Act with the Department not more than 1
month after 
discontinuing such business.
    Where a serviceman collects the tax with respect to the 
selling price of
property which he sells and the purchaser 
thereafter returns such
property and the serviceman refunds the 
selling price thereof to the
purchaser, such serviceman shall 
also refund, to the purchaser, the tax
so collected from the 
purchaser. When filing his return for the period
in which he 
refunds such tax to the purchaser, the serviceman may deduct

the amount of the tax so refunded by him to the purchaser from 
any other
Service Use Tax, Service Occupation Tax, retailers' 
occupation tax or
use tax which such serviceman may be required 
to pay or remit to the
Department, as shown by such return, 
provided that the amount of the tax
to be deducted shall 
previously have been remitted to the Department by
such 
serviceman. If the serviceman shall not previously have 
remitted
the amount of such tax to the Department, he shall be 
entitled to no
deduction hereunder upon refunding such tax to 
the purchaser.
    Any serviceman filing a return hereunder shall also include 
the total
tax upon the selling price of tangible personal 
property purchased for use
by him as an incident to a sale of 
service, and such serviceman shall remit
the amount of such tax 
to the Department when filing such return.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable servicemen, who are required to file 
returns hereunder and also
under the Service Occupation Tax 
Act, to furnish all the return
information required by both 
Acts on the one form.
    Where the serviceman has more than one business registered 
with the
Department under separate registration hereunder, 
such serviceman shall
not file each return that is due as a 
single return covering all such
registered businesses, but 
shall file separate returns for each such
registered business.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Tax Reform Fund, a special fund in 
the State Treasury,
the net revenue realized for the preceding 
month from the 1% tax imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the State and Local Sales Tax Reform Fund 20% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate on transfers of
tangible personal property, other 
than tangible personal property which is
purchased outside 
Illinois at retail from a retailer and which is titled or

registered by an agency of this State's government.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
State and Local Sales Tax Reform Fund 100% of the 
net revenue realized for the
preceding
month from the 1.25% 
rate on the selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service 
Occupation Tax Act, and the Retailers' Occupation Tax Act an 
amount equal to the average monthly deficit in the Underground 
Storage Tank Fund during the prior year, as certified annually 
by the Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Use Tax Act, the Service Occupation Tax Act, and the 
Retailers' Occupation Tax Act shall not exceed $18,000,000 in 
any State fiscal year. As used in this paragraph, the "average 
monthly deficit" shall be equal to the difference between the 
average monthly claims for payment by the fund and the average 
monthly revenues deposited into the fund, excluding payments 
made pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, this Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, each month the Department shall deposit $500,000 into the 
State Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, (a)  1.75% thereof shall be paid into the 
Build
Illinois Fund and (b) prior to July 1, 1989, 2.2% and on 
and after July 1,
1989, 3.8% thereof shall be  paid into the 
Build Illinois Fund; provided,
however, that if in any fiscal 
year the sum of (1) the aggregate of 2.2% or
3.8%, as the case 
may be, of the moneys received by the Department and
required 
to be paid into the Build Illinois Fund pursuant to Section 3 
of
the Retailers' Occupation Tax Act, Section 9 of the Use Tax 
Act, Section 9
of the Service Use Tax Act, and Section 9 of the 
Service Occupation Tax
Act, such Acts being hereinafter called 
the "Tax Acts" and such aggregate
of 2.2% or 3.8%, as the case 
may be, of moneys being hereinafter called the
"Tax Act 
Amount", and (2) the amount transferred to the Build Illinois 
Fund
from the State and Local Sales Tax Reform Fund shall be 
less than the
Annual Specified  Amount (as defined in Section 3 
of the Retailers'
Occupation Tax Act), an amount equal to the 
difference shall be immediately
paid into the Build Illinois 
Fund from other moneys received by the
Department pursuant to 
the Tax Acts; and further provided, that if on the
last 
business day of any month the sum of (1) the Tax Act Amount 
required
to be deposited into the Build Illinois Bond Account 
in the Build Illinois
Fund during such month and (2) the amount 
transferred during such month to
the Build Illinois Fund from 
the State and Local Sales Tax Reform Fund
shall have been less 
than 1/12 of the Annual Specified Amount, an amount
equal to 
the difference shall be immediately paid into the Build 
Illinois
Fund from other moneys received by the Department 
pursuant to the Tax Acts;
and, further provided, that in no 
event shall the payments required under
the preceding proviso 
result in aggregate payments into the Build Illinois
Fund 
pursuant to this clause (b) for any fiscal year in excess of 
the
greater of (i) the Tax Act Amount or (ii) the Annual 
Specified Amount for
such fiscal year; and, further provided, 
that the amounts payable into the
Build Illinois Fund under 
this clause (b) shall be payable only until such
time as the 
aggregate amount on deposit under each trust indenture securing

Bonds issued and outstanding pursuant to the Build Illinois 
Bond Act is
sufficient, taking into account any future 
investment income, to fully
provide, in accordance with such 
indenture, for the defeasance of or the
payment of the 
principal of, premium, if any, and interest on the Bonds

secured by such indenture and on any Bonds expected to be 
issued thereafter
and all fees and costs payable with respect 
thereto, all as certified by
the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last business day of
any month in which Bonds are 
outstanding pursuant to the Build Illinois
Bond Act, the 
aggregate of the moneys deposited in the Build Illinois Bond

Account in the Build Illinois Fund in such month shall be less 
than the
amount required to be transferred in such month from 
the Build Illinois
Bond Account to the Build Illinois Bond 
Retirement and Interest Fund
pursuant to Section 13 of the 
Build Illinois Bond Act, an amount equal to
such deficiency 
shall be immediately paid from other moneys received by the

Department pursuant to the Tax Acts to the Build Illinois Fund; 
provided,
however, that any amounts paid to the Build Illinois 
Fund in any fiscal
year pursuant to this sentence shall be 
deemed to constitute payments
pursuant to clause (b) of the 
preceding sentence and shall reduce the
amount otherwise 
payable for such fiscal year pursuant to clause (b) of the

preceding sentence.  The moneys received by the Department 
pursuant to this
Act and required to be deposited into the 
Build Illinois Fund are subject
to the pledge, claim and charge 
set forth in Section 12 of the Build Illinois
Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000







2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and


Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund
pursuant to the 
preceding paragraphs or in any amendments thereto hereafter

enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the
Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the

preceding month from the 6.25% general rate on the selling 
price of tangible
personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or
in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department. 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Subject to successful execution and delivery of a public 
private agreement between the public agency and private entity 
and completion of the civic build, beginning on July 1, 2023, 
of the remainder of the moneys received by the Department under 
the Use Tax Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and this Act, the Department shall deposit 
the following specified deposits in the aggregate from 
collections under the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, as required under Section 8.25g of the State Finance Act 
for distribution consistent with the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act.  
The moneys received by the Department pursuant to this Act and 
required to be deposited into the Civic and Transit 
Infrastructure Fund are subject to the pledge, claim and charge 
set forth in Section 55 of the Public-Private Partnership for 
Civic and Transit Infrastructure Project Act. As used in this 
paragraph, "civic build", "private entity", "private public 
agreement", and "public agency" have meanings provided in 
Section 25-10 of the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act. 
        Fiscal Year.............................Total Deposit 
        2024.....................................$200,000,000 
        2025.....................................$206,000,000 
        2026.....................................$212,200,000 
        2027.....................................$218,500,000 
        2028.....................................$225,100,000 
        2029.....................................$288,700,000 
        2030.....................................$298,900,000 
        2031.....................................$309,300,000 
        2032.....................................$320,100,000 
        2033.....................................$331,200,000 
        2034.....................................$341,200,000 
        2035.....................................$351,400,000 
        2036.....................................$361,900,000 
        2037.....................................$372,800,000 
        2038.....................................$384,000,000 
        2039.....................................$395,500,000 
        2040.....................................$407,400,000 
        2041.....................................$419,600,000 
        2042.....................................$432,200,000 
        2043.....................................$445,100,000 
    Of the remainder of the moneys received by the Department 
pursuant to this
Act, 75% thereof shall be paid into the 
General Revenue Fund of the State Treasury and 25% shall be 
reserved in a special account and used only for the transfer to 
the Common School Fund as part of the monthly transfer from the 
General Revenue Fund in accordance with Section 8a of the State 
Finance Act.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the State
pursuant to this Act, less the amount 
paid out during that month as refunds
to taxpayers for 
overpayment of liability.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19.)
 
    Section 25-115. The Service Occupation Tax Act is amended  
by changing Section 9 as follows:
 
 

    (35 ILCS 115/9)  (from Ch. 120, par. 439.109)

 
  
    Sec. 9. Each serviceman required or authorized to collect 
the tax
herein imposed shall pay to the Department the amount 
of such tax at the
time when he is required to file his return 
for the period during which
such tax was collectible, less a 
discount of 2.1% prior to
January 1, 1990, and 1.75% on and 
after January 1, 1990, or
$5 per calendar year, whichever is 
greater, which is allowed to reimburse
the serviceman for 
expenses incurred in collecting the tax, keeping
records, 
preparing and filing returns, remitting the tax and supplying 
data
to the Department on request. The discount allowed under 
this Section is allowed only for returns that are filed in the 
manner required by this Act. The Department may disallow the 
discount for servicemen whose certificate of registration is 
revoked at the time the return is filed, but only if the 
Department's decision to revoke the certificate of 
registration has become final.
    Where such tangible personal property is sold under a 
conditional
sales contract, or under any other form of sale 
wherein the payment of
the principal sum, or a part thereof, is 
extended beyond the close of
the period for which the return is 
filed, the serviceman, in collecting
the tax may collect, for 
each tax return period, only the tax applicable
to the part of 
the selling price actually received during such tax return

period.
    Except as provided hereinafter in this Section, on or 
before the twentieth
day of each calendar month, such 
serviceman shall file a
return for the preceding calendar month 
in accordance with reasonable
rules and regulations to be 
promulgated by the Department of Revenue.
Such return shall be 
filed on a form prescribed by the Department and
shall contain 
such information as the Department may reasonably require. On 
and after January 1, 2018, with respect to servicemen whose 
annual gross receipts average $20,000 or more, all returns 
required to be filed pursuant to this Act shall be filed 
electronically.  Servicemen who demonstrate that they do not 
have access to the Internet or demonstrate hardship in filing 
electronically may petition the Department to waive the 
electronic filing requirement. 
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in business as a serviceman in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month, including receipts 
    from charge and time sales,
but less all deductions allowed 
    by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due;
        5-5. The signature of the taxpayer; and
        6. Such other reasonable information as the Department 
    may
require.
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Prior to October 1, 2003, and on and after September 1, 
2004 a serviceman may accept a Manufacturer's
Purchase Credit 
certification
from a purchaser in satisfaction
of Service Use 
Tax as provided in Section 3-70 of the
Service Use Tax Act if 
the purchaser provides
the
appropriate
documentation as 
required by Section 3-70 of the Service Use Tax Act.
A  
Manufacturer's Purchase Credit certification, accepted prior 
to October 1,
2003 or on or after September 1, 2004 by a 
serviceman as
provided in Section 3-70 of the Service Use Tax 
Act, may be used by that
serviceman to satisfy Service 
Occupation Tax liability in the amount claimed in
the 
certification, not to exceed 6.25% of the receipts subject to 
tax from a
qualifying purchase.  A Manufacturer's Purchase 
Credit reported on any
original or amended return
filed under

this Act after October 20, 2003 for reporting periods prior to 
September 1, 2004 shall be disallowed.  Manufacturer's Purchase 
Credit reported on annual returns due on or after January 1, 
2005 will be disallowed for periods prior to September 1, 2004.

No Manufacturer's
Purchase Credit may be used after September 
30, 2003 through August 31, 2004 to
satisfy any
tax liability 
imposed under this Act, including any audit liability.
    If the serviceman's average monthly tax liability to
the 
Department does not exceed $200, the Department may authorize 
his
returns to be filed on a quarter annual basis, with the 
return for
January, February and March of a given year being 
due by April 20 of
such year; with the return for April, May 
and June of a given year being
due by July 20 of such year; with 
the return for July, August and
September of a given year being 
due by October 20 of such year, and with
the return for 
October, November and December of a given year being due
by 
January 20 of the following year.
    If the serviceman's average monthly tax liability to
the 
Department does not exceed $50, the Department may authorize 
his
returns to be filed on an annual basis, with the return for 
a given year
being due by January 20 of the following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time within
which a serviceman may file his return, in the 
case of any serviceman who
ceases to engage in a kind of 
business which makes him responsible for filing
returns under 
this Act, such serviceman shall file a final return under this

Act with the Department not more than 1 month after 
discontinuing such
business.
    Beginning October 1, 1993, a taxpayer who has an average 
monthly tax
liability of $150,000 or more shall make all 
payments required by rules of the
Department by electronic 
funds transfer.  Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all payments required by rules of the Department
by electronic 
funds transfer.  Beginning October 1, 2000, a taxpayer who has

an annual tax liability of $200,000 or more shall make all 
payments required by
rules of the Department by electronic 
funds transfer.  The term "annual tax
liability" shall be the 
sum of the taxpayer's liabilities under this Act, and
under all 
other State and local occupation and use tax laws administered 
by the
Department, for the immediately preceding calendar year. 
The term "average
monthly tax liability" means
the sum of the 
taxpayer's liabilities under this Act, and under all other 
State
and local occupation and use tax laws administered by the 
Department, for the
immediately preceding calendar year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds transfer.
All taxpayers required to make 
payments by electronic funds transfer shall make
those payments 
for a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with the
permission of the Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Where a serviceman collects the tax with respect to the 
selling price of
tangible personal property which he sells and 
the purchaser thereafter returns
such tangible personal 
property and the serviceman refunds the
selling price thereof 
to the purchaser, such serviceman shall also refund,
to the 
purchaser, the tax so collected from the purchaser.  When
filing 
his return for the period in which he refunds such tax to the

purchaser, the serviceman may deduct the amount of the tax so 
refunded by
him to the purchaser from any other Service 
Occupation Tax, Service Use
Tax, Retailers' Occupation Tax or 
Use Tax which such serviceman may be
required to pay or remit 
to the Department, as shown by such return,
provided that the 
amount of the tax to be deducted shall previously have
been 
remitted to the Department by such serviceman.  If the 
serviceman shall
not previously have remitted the amount of 
such tax to the Department,
he shall be entitled to no 
deduction hereunder upon refunding such tax
to the purchaser.
    If experience indicates such action to be practicable, the 
Department
may prescribe and furnish a combination or joint 
return which will
enable servicemen, who are required to file 
returns
hereunder and also under the Retailers' Occupation Tax 
Act, the Use
Tax Act or the Service Use Tax Act, to furnish all 
the return
information required by all said Acts on the one 
form.
    Where the serviceman has more than one business
registered 
with the Department under separate registrations hereunder,

such serviceman shall file separate returns for each
registered 
business.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund the revenue realized for 
the
preceding month from the 1% tax imposed under this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund 4% of the 
revenue realized
for the preceding month from the 6.25% general 
rate.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
County and Mass Transit District Fund 20% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the revenue 
realized for the
preceding month from the 6.25% general rate on 
transfers of
tangible personal property.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
Local Government Tax Fund 80% of the net revenue 
realized for the preceding
month from the 1.25% rate on the 
selling price of motor fuel and gasohol.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service Use Tax 
Act, and the Retailers' Occupation Tax Act an amount equal to 
the average monthly deficit in the Underground Storage Tank 
Fund during the prior year, as certified annually by the 
Illinois Environmental Protection Agency, but the total 
payment into the Underground Storage Tank Fund under this Act, 
the Use Tax Act, the Service Use Tax Act, and the Retailers' 
Occupation Tax Act shall not exceed $18,000,000 in any State 
fiscal year. As used in this paragraph, the "average monthly 
deficit" shall be equal to the difference between the average 
monthly claims for payment by the fund and the average monthly 
revenues deposited into the fund, excluding payments made 
pursuant to this paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, the Service 
Use Tax Act, this Act, and the Retailers' Occupation Tax Act, 
each month the Department shall deposit $500,000 into the State 
Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, (a) 1.75% thereof shall be paid into the 
Build Illinois Fund and
(b) prior to July 1, 1989, 2.2% and on 
and after July 1, 1989, 3.8% thereof
shall be paid into the 
Build Illinois Fund; provided, however, that if in
any fiscal 
year the sum of (1) the aggregate of 2.2% or 3.8%, as the case

may be, of the moneys received by the Department and required 
to be paid
into the Build Illinois Fund pursuant to Section 3 
of the Retailers'
Occupation Tax Act, Section 9 of the Use Tax 
Act, Section 9 of the Service
Use Tax Act, and Section 9 of the 
Service Occupation Tax Act, such Acts
being hereinafter called 
the "Tax Acts" and such aggregate of 2.2% or 3.8%,
as the case 
may be, of moneys being hereinafter called the "Tax Act

Amount", and (2) the amount transferred to the Build Illinois 
Fund from the
State and Local Sales Tax Reform Fund shall be 
less than the Annual
Specified Amount (as defined in Section 3 
of the Retailers' Occupation Tax
Act), an amount equal to the 
difference shall be immediately paid into the
Build Illinois 
Fund from other moneys received by the Department pursuant
to 
the Tax Acts; and further provided, that if on the last 
business day of
any month the sum of (1) the Tax Act Amount 
required to be deposited into
the Build Illinois Account in the 
Build Illinois Fund during such month and
(2) the amount 
transferred during such month to the Build Illinois Fund
from 
the State and Local Sales Tax Reform Fund shall have been less 
than
1/12 of the Annual Specified Amount, an amount equal to 
the difference
shall be immediately paid into the Build 
Illinois Fund from other moneys
received by the Department 
pursuant to the Tax Acts; and, further provided,
that in no 
event shall the payments required under the preceding proviso

result in aggregate payments into the Build Illinois Fund 
pursuant to this
clause (b) for any fiscal year in excess of 
the greater of (i) the Tax Act
Amount or (ii) the Annual 
Specified Amount for such fiscal year; and,
further provided, 
that the amounts payable into the Build Illinois Fund
under 
this clause (b) shall be payable only until such time as the

aggregate amount on deposit under each trust indenture securing 
Bonds
issued and outstanding pursuant to the Build Illinois 
Bond Act is
sufficient, taking into account any future 
investment income, to fully
provide, in accordance with such 
indenture, for the defeasance of or the
payment of the 
principal of, premium, if any, and interest on the Bonds

secured by such indenture and on any Bonds expected to be 
issued thereafter
and all fees and costs payable with respect 
thereto, all as certified by
the Director of the
Bureau of the 
Budget (now Governor's Office of Management and Budget).  If
on 
the last business day of
any month in which Bonds are 
outstanding pursuant to the Build Illinois
Bond Act, the 
aggregate of the moneys deposited
in the Build Illinois Bond 
Account in the Build Illinois Fund in such month
shall be less 
than the amount required to be transferred in such month from

the Build Illinois Bond Account to the Build Illinois Bond 
Retirement and
Interest Fund pursuant to Section 13 of the 
Build Illinois Bond Act, an
amount equal to such deficiency 
shall be immediately paid
from other moneys received by the 
Department pursuant to the Tax Acts
to the Build Illinois Fund; 
provided, however, that any amounts paid to the
Build Illinois 
Fund in any fiscal year pursuant to this sentence shall be

deemed to constitute payments pursuant to clause (b) of the 
preceding
sentence and shall reduce the amount otherwise 
payable for such fiscal year
pursuant to clause (b) of the 
preceding sentence.  The moneys received by
the Department 
pursuant to this Act and required to be deposited into the

Build Illinois Fund are subject to the pledge, claim and charge 
set forth
in Section 12 of the Build Illinois Bond Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of the sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000
2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 








2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick
Place Expansion Project Fund
pursuant to the 
preceding paragraphs or in any amendments thereto hereafter

enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each month pay into the
Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue realized for the

preceding month from the 6.25% general rate on the selling 
price of tangible
personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and
Economic Opportunity Law of the 
Civil Administrative
Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department. 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act. 
    Subject to successful execution and delivery of a public 
private agreement between the public agency and private entity 
and completion of the civic build, beginning on July 1, 2023, 
of the remainder of the moneys received by the Department under 
the Use Tax Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and this Act, the Department shall deposit 
the following specified deposits in the aggregate from 
collections under the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, as required under Section 8.25g of the State Finance Act 
for distribution consistent with the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act.  
The moneys received by the Department pursuant to this Act and 
required to be deposited into the Civic and Transit 
Infrastructure Fund are subject to the pledge, claim and charge 
set forth in Section 55 of the Public-Private Partnership for 
Civic and Transit Infrastructure Project Act. As used in this 
paragraph, "civic build", "private entity", "private public 
agreement", and "public agency" have meanings provided in 
Section 25-10 of the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act. 
        Fiscal Year.............................Total Deposit 
        2024.....................................$200,000,000 
        2025.....................................$206,000,000 
        2026.....................................$212,200,000 
        2027.....................................$218,500,000 
        2028.....................................$225,100,000 
        2029.....................................$288,700,000 
        2030.....................................$298,900,000 
        2031.....................................$309,300,000 
        2032.....................................$320,100,000 
        2033.....................................$331,200,000 
        2034.....................................$341,200,000 
        2035.....................................$351,400,000 
        2036.....................................$361,900,000 
        2037.....................................$372,800,000 
        2038.....................................$384,000,000 
        2039.....................................$395,500,000 
        2040.....................................$407,400,000 
        2041.....................................$419,600,000 
        2042.....................................$432,200,000 
        2043.....................................$445,100,000 
    Of the remainder of the moneys received by the Department 
pursuant to this
Act, 75% shall be paid into the General 
Revenue Fund of the State Treasury and 25% shall be reserved in 
a special account and used only for the transfer to the Common 
School Fund as part of the monthly transfer from the General 
Revenue Fund in accordance with Section 8a of the State Finance 
Act.
    The Department may, upon separate written notice to a 
taxpayer,
require the taxpayer to prepare and file with the 
Department on a form
prescribed by the Department within not 
less than 60 days after receipt
of the notice an annual 
information return for the tax year specified in
the notice.  
Such annual return to the Department shall include a
statement 
of gross receipts as shown by the taxpayer's last Federal 
income
tax return.  If the total receipts of the business as 
reported in the
Federal income tax return do not agree with the 
gross receipts reported to
the Department of Revenue for the 
same period, the taxpayer shall attach
to his annual return a 
schedule showing a reconciliation of the 2
amounts and the 
reasons for the difference.  The taxpayer's annual
return to the 
Department shall also disclose the cost of goods sold by
the 
taxpayer during the year covered by such return, opening and 
closing
inventories of such goods for such year, cost of goods 
used from stock
or taken from stock and given away by the 
taxpayer during such year, pay
roll information of the 
taxpayer's business during such year and any
additional 
reasonable information which the Department deems would be

helpful in determining the accuracy of the monthly, quarterly 
or annual
returns filed by such taxpayer as hereinbefore 
provided for in this
Section.
    If the annual information return required by this Section 
is not
filed when and as required, the taxpayer shall be liable 
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable

    for a penalty equal to 1/6 of 1% of the tax due from such 
    taxpayer
under this Act during the period to be covered by 
    the annual return
for each month or fraction of a month 
    until such return is filed as
required, the penalty to be 
    assessed and collected in the same manner
as any other 
    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall 
    be liable for a
penalty as described in Section 3-4 of the 
    Uniform Penalty and Interest Act.
    The chief executive officer, proprietor, owner or highest 
ranking
manager shall sign the annual return to certify the 
accuracy of the
information contained therein.  Any person who 
willfully signs the
annual return containing false or 
inaccurate information shall be guilty
of perjury and punished 
accordingly.  The annual return form prescribed
by the 
Department shall include a warning that the person signing the

return may be liable for perjury.
    The foregoing portion of this Section concerning the filing 
of an
annual information return shall not apply to a serviceman 
who is not
required to file an income tax return with the 
United States Government.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the State
pursuant to this Act, less the amount 
paid out during that month as
refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, it shall be 
permissible for
manufacturers, importers and wholesalers whose 
products are sold by numerous
servicemen in Illinois, and who 
wish to do so, to
assume the responsibility for accounting and 
paying to the Department
all tax accruing under this Act with 
respect to such sales, if the
servicemen who are affected do 
not make written objection to the
Department to this 
arrangement.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
100-303, eff. 8-24-17; 100-363, eff. 7-1-18; 100-863, eff. 
8-14-18; 100-1171, eff. 1-4-19.)
 
    Section 25-120. The Retailers' Occupation Tax is amended by 
changing Section 3 as follows:
 
 

    (35 ILCS 120/3)  (from Ch. 120, par. 442)

 
  
    Sec. 3. Except as provided in this Section, on or before 
the twentieth
day of each calendar month, every person engaged 
in the business of
selling tangible personal property at retail 
in this State during the
preceding calendar month shall file a 
return with the Department, stating:
        1. The name of the seller;
        2. His residence address and the address of his 
    principal place of
business and the address of the 
    principal place of business (if that is
a different 
    address) from which he engages in the business of selling

    tangible personal property at retail in this State;
        3. Total amount of receipts received by him during the 
    preceding
calendar month or quarter, as the case may be, 
    from sales of tangible
personal property, and from services 
    furnished, by him during such
preceding calendar month or 
    quarter;
        4. Total amount received by him during the preceding 
    calendar month or
quarter on charge and time sales of 
    tangible personal property, and from
services furnished, 
    by him prior to the month or quarter for which the return

    is filed;
        5. Deductions allowed by law;
        6. Gross receipts which were received by him during the 
    preceding
calendar month or quarter and upon the basis of 
    which the tax is imposed;
        7. The amount of credit provided in Section 2d of this 
    Act;
        8. The amount of tax due;
        9. The signature of the taxpayer; and
        10. Such other reasonable information as the 
    Department may require.
    On and after January 1, 2018, except for returns for motor 
vehicles, watercraft, aircraft, and trailers that are required 
to be registered with an agency of this State, with respect to 
retailers whose annual gross receipts average $20,000 or more, 
all returns required to be filed pursuant to this Act shall be 
filed electronically.  Retailers who demonstrate that they do 
not have access to the Internet or demonstrate hardship in 
filing electronically may petition the Department to waive the 
electronic filing requirement. 
    If a taxpayer fails to sign a return within 30 days after 
the proper notice
and demand for signature by the Department, 
the return shall be considered
valid and any amount shown to be 
due on the return shall be deemed assessed.
    Each return shall be accompanied by the statement of 
prepaid tax issued
pursuant to Section 2e for which credit is 
claimed.
    Prior to October 1, 2003, and on and after September 1, 
2004 a retailer may accept a Manufacturer's Purchase
Credit

certification from a purchaser in satisfaction of Use Tax
as 
provided in Section 3-85 of the Use Tax Act if the purchaser 
provides the
appropriate documentation as required by Section 
3-85
of the Use Tax Act.  A Manufacturer's Purchase Credit

certification, accepted by a retailer prior to October 1, 2003 
and on and after September 1, 2004 as provided
in
Section 3-85 
of the Use Tax Act, may be used by that retailer to
satisfy 
Retailers' Occupation Tax liability in the amount claimed in

the certification, not to exceed 6.25% of the receipts
subject 
to tax from a qualifying purchase.  A Manufacturer's Purchase 
Credit
reported on any original or amended return
filed under

this Act after October 20, 2003 for reporting periods prior to 
September 1, 2004 shall be disallowed.  Manufacturer's 
Purchaser Credit reported on annual returns due on or after 
January 1, 2005 will be disallowed for periods prior to 
September 1, 2004. No Manufacturer's
Purchase Credit may be 
used after September 30, 2003 through August 31, 2004 to

satisfy any
tax liability imposed under this Act, including any 
audit liability.
    The Department may require returns to be filed on a 
quarterly basis.
If so required, a return for each calendar 
quarter shall be filed on or
before the twentieth day of the 
calendar month following the end of such
calendar quarter.  The 
taxpayer shall also file a return with the
Department for each 
of the first two months of each calendar quarter, on or
before 
the twentieth day of the following calendar month, stating:
        1. The name of the seller;
        2. The address of the principal place of business from 
    which he engages
in the business of selling tangible 
    personal property at retail in this State;
        3. The total amount of taxable receipts received by him 
    during the
preceding calendar month from sales of tangible 
    personal property by him
during such preceding calendar 
    month, including receipts from charge and
time sales, but 
    less all deductions allowed by law;
        4. The amount of credit provided in Section 2d of this 
    Act;
        5. The amount of tax due; and
        6. Such other reasonable information as the Department 
    may
require.
    Beginning on October 1, 2003, any person who is not a 
licensed
distributor, importing distributor, or manufacturer, 
as defined in the Liquor
Control Act of 1934, but is engaged in 
the business of
selling, at retail, alcoholic liquor
 shall file 
a statement with the Department of Revenue, in a format
and at 
a time prescribed by the Department, showing the total amount 
paid for
alcoholic liquor purchased during the preceding month 
and such other
information as is reasonably required by the 
Department.
The Department may adopt rules to require
that this 
statement be filed in an electronic or telephonic format.  Such 
rules
may provide for exceptions from the filing requirements 
of this paragraph.  For
the
purposes of this
paragraph, the term 
"alcoholic liquor" shall have the meaning prescribed in the

Liquor Control Act of 1934.
    Beginning on October 1, 2003, every distributor, importing 
distributor, and
manufacturer of alcoholic liquor as defined in 
the Liquor Control Act of 1934,
shall file a
statement with the 
Department of Revenue, no later than the 10th day of the
month 
for the
preceding month during which transactions occurred, by 
electronic means,
showing the
total amount of gross receipts 
from the sale of alcoholic liquor sold or
distributed during

the preceding month to purchasers; identifying the purchaser to 
whom it was
sold or
distributed; the purchaser's tax 
registration number; and such other
information
reasonably 
required by the Department. A distributor, importing 
distributor, or manufacturer of alcoholic liquor must 
personally deliver, mail, or provide by electronic means  to 
each retailer listed on the monthly statement a report 
containing a cumulative total of that distributor's, importing 
distributor's, or manufacturer's total sales of alcoholic 
liquor to that retailer no later than the 10th day of the month 
for the preceding month during which the transaction occurred.  
The distributor, importing distributor, or manufacturer shall 
notify the retailer as to the method by which the distributor, 
importing distributor, or manufacturer will provide the sales 
information.  If the retailer is unable to receive the sales 
information by electronic means, the distributor, importing 
distributor, or manufacturer shall furnish the sales 
information by personal delivery or by mail. For purposes of 
this paragraph, the term "electronic means" includes, but is 
not limited to, the use of a secure Internet website, e-mail, 
or facsimile.
    If a total amount of less than $1 is payable, refundable or 
creditable,
such amount shall be disregarded if it is less than 
50 cents and shall be
increased to $1 if it is 50 cents or more.
    Beginning October 1, 1993,
a taxpayer who has an average 
monthly tax liability of $150,000 or more shall
make all 
payments required by rules of the
Department by electronic 
funds transfer.  Beginning October 1, 1994, a taxpayer
who has 
an average monthly tax liability of $100,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 1995, a taxpayer who has 
an average monthly tax liability
of $50,000 or more shall make 
all
payments required by rules of the Department by electronic 
funds transfer.
Beginning October 1, 2000, a taxpayer who has 
an annual tax liability of
$200,000 or more shall make all 
payments required by rules of the Department by
electronic 
funds transfer.  The term "annual tax liability" shall be the 
sum of
the taxpayer's liabilities under this Act, and under all 
other State and local
occupation and use tax laws administered 
by the Department, for the immediately
preceding calendar year.

The term "average monthly tax liability" shall be the sum of 
the
taxpayer's liabilities under this
Act, and under all other 
State and local occupation and use tax
laws administered by the 
Department, for the immediately preceding calendar
year 
divided by 12.
Beginning on October 1, 2002, a taxpayer who has 
a tax liability in the
amount set forth in subsection (b) of 
Section 2505-210 of the Department of
Revenue Law shall make 
all payments required by rules of the Department by
electronic 
funds transfer.
    Before August 1 of each year beginning in 1993, the 
Department shall
notify all taxpayers required to make payments 
by electronic funds
transfer.  All taxpayers
required to make 
payments by electronic funds transfer shall make those
payments 
for
a minimum of one year beginning on October 1.
    Any taxpayer not required to make payments by electronic 
funds transfer may
make payments by electronic funds transfer 
with
the permission of the Department.
    All taxpayers required to make payment by electronic funds 
transfer and
any taxpayers authorized to voluntarily make 
payments by electronic funds
transfer shall make those payments 
in the manner authorized by the Department.
    The Department shall adopt such rules as are necessary to 
effectuate a
program of electronic funds transfer and the 
requirements of this Section.
    Any amount which is required to be shown or reported on any 
return or
other document under this Act shall, if such amount 
is not a whole-dollar
amount, be increased to the nearest 
whole-dollar amount in any case where
the fractional part of a 
dollar is 50 cents or more, and decreased to the
nearest 
whole-dollar amount where the fractional part of a dollar is 
less
than 50 cents.
    If the retailer is otherwise required to file a monthly 
return and if the
retailer's average monthly tax liability to 
the Department does not exceed
$200, the Department may 
authorize his returns to be filed on a quarter
annual basis, 
with the return for January, February and March of a given
year 
being due by April 20 of such year; with the return for April, 
May and
June of a given year being due by July 20 of such year; 
with the return for
July, August and September of a given year 
being due by October 20 of such
year, and with the return for 
October, November and December of a given
year being due by 
January 20 of the following year.
    If the retailer is otherwise required to file a monthly or 
quarterly
return and if the retailer's average monthly tax 
liability with the
Department does not exceed $50, the 
Department may authorize his returns to
be filed on an annual 
basis, with the return for a given year being due by
January 20 
of the following year.
    Such quarter annual and annual returns, as to form and 
substance,
shall be subject to the same requirements as monthly 
returns.
    Notwithstanding any other provision in this Act concerning 
the time
within which a retailer may file his return, in the 
case of any retailer
who ceases to engage in a kind of business 
which makes him responsible
for filing returns under this Act, 
such retailer shall file a final
return under this Act with the 
Department not more than one month after
discontinuing such 
business.
    Where the same person has more than one business registered 
with the
Department under separate registrations under this 
Act, such person may
not file each return that is due as a 
single return covering all such
registered businesses, but 
shall file separate returns for each such
registered business.
    In addition, with respect to motor vehicles, watercraft,

aircraft, and trailers that are required to be registered with 
an agency of
this State, except as otherwise provided in this 
Section, every
retailer selling this kind of tangible personal 
property shall file,
with the Department, upon a form to be 
prescribed and supplied by the
Department, a separate return 
for each such item of tangible personal
property which the 
retailer sells, except that if, in the same
transaction, (i) a 
retailer of aircraft, watercraft, motor vehicles or
trailers 
transfers more than one aircraft, watercraft, motor
vehicle or 
trailer to another aircraft, watercraft, motor vehicle

retailer or trailer retailer for the purpose of resale
or (ii) 
a retailer of aircraft, watercraft, motor vehicles, or trailers

transfers more than one aircraft, watercraft, motor vehicle, or 
trailer to a
purchaser for use as a qualifying rolling stock as 
provided in Section 2-5 of
this Act, then
that seller may 
report the transfer of all aircraft,
watercraft, motor vehicles 
or trailers involved in that transaction to the
Department on 
the same uniform invoice-transaction reporting return form.  
For
purposes of this Section, "watercraft" means a Class 2, 
Class 3, or Class 4
watercraft as defined in Section 3-2 of the 
Boat Registration and Safety Act, a
personal watercraft, or any 
boat equipped with an inboard motor.
    In addition, with respect to motor vehicles, watercraft, 
aircraft, and trailers that are required to be registered with 
an agency of this State, every person who is engaged in the 
business of leasing or renting such items and who, in 
connection with such business, sells any such item to a 
retailer for the purpose of resale is, notwithstanding any 
other provision of this Section to the contrary, authorized to 
meet the return-filing requirement of this Act by reporting the 
transfer of all the aircraft, watercraft, motor vehicles, or 
trailers transferred for resale during a month to the 
Department on the same uniform invoice-transaction reporting 
return form on or before the 20th of the month following the 
month in which the transfer takes place. Notwithstanding any 
other provision of this Act to the contrary, all returns filed 
under this paragraph must be filed by electronic means in the 
manner and form as required by the Department. 
    Any retailer who sells only motor vehicles, watercraft,

aircraft, or trailers that are required to be registered with 
an agency of
this State, so that all
retailers' occupation tax 
liability is required to be reported, and is
reported, on such 
transaction reporting returns and who is not otherwise
required 
to file monthly or quarterly returns, need not file monthly or

quarterly returns.  However, those retailers shall be required 
to
file returns on an annual basis.
    The transaction reporting return, in the case of motor 
vehicles
or trailers that are required to be registered with an 
agency of this
State, shall
be the same document as the Uniform 
Invoice referred to in Section 5-402
of the Illinois Vehicle 
Code and must show the name and address of the
seller; the name 
and address of the purchaser; the amount of the selling
price 
including the amount allowed by the retailer for traded-in

property, if any; the amount allowed by the retailer for the 
traded-in
tangible personal property, if any, to the extent to 
which Section 1 of
this Act allows an exemption for the value 
of traded-in property; the
balance payable after deducting such 
trade-in allowance from the total
selling price; the amount of 
tax due from the retailer with respect to
such transaction; the 
amount of tax collected from the purchaser by the
retailer on 
such transaction (or satisfactory evidence that such tax is
not 
due in that particular instance, if that is claimed to be the 
fact);
the place and date of the sale; a sufficient 
identification of the
property sold; such other information as 
is required in Section 5-402 of
the Illinois Vehicle Code, and 
such other information as the Department
may reasonably 
require.
    The transaction reporting return in the case of watercraft

or aircraft must show
the name and address of the seller; the 
name and address of the
purchaser; the amount of the selling 
price including the amount allowed
by the retailer for 
traded-in property, if any; the amount allowed by
the retailer 
for the traded-in tangible personal property, if any, to
the 
extent to which Section 1 of this Act allows an exemption for 
the
value of traded-in property; the balance payable after 
deducting such
trade-in allowance from the total selling price; 
the amount of tax due
from the retailer with respect to such 
transaction; the amount of tax
collected from the purchaser by 
the retailer on such transaction (or
satisfactory evidence that 
such tax is not due in that particular
instance, if that is 
claimed to be the fact); the place and date of the
sale, a 
sufficient identification of the property sold, and such other

information as the Department may reasonably require.
    Such transaction reporting return shall be filed not later 
than 20
days after the day of delivery of the item that is 
being sold, but may
be filed by the retailer at any time sooner 
than that if he chooses to
do so.  The transaction reporting 
return and tax remittance or proof of
exemption from the 
Illinois use tax may be transmitted to the Department
by way of 
the State agency with which, or State officer with whom the

tangible personal property must be titled or registered (if 
titling or
registration is required) if the Department and such 
agency or State
officer determine that this procedure will 
expedite the processing of
applications for title or 
registration.
    With each such transaction reporting return, the retailer 
shall remit
the proper amount of tax due (or shall submit 
satisfactory evidence that
the sale is not taxable if that is 
the case), to the Department or its
agents, whereupon the 
Department shall issue, in the purchaser's name, a
use tax 
receipt (or a certificate of exemption if the Department is

satisfied that the particular sale is tax exempt) which such 
purchaser
may submit to the agency with which, or State officer 
with whom, he must
title or register the tangible personal 
property that is involved (if
titling or registration is 
required) in support of such purchaser's
application for an 
Illinois certificate or other evidence of title or
registration 
to such tangible personal property.
    No retailer's failure or refusal to remit tax under this 
Act
precludes a user, who has paid the proper tax to the 
retailer, from
obtaining his certificate of title or other 
evidence of title or
registration (if titling or registration 
is required) upon satisfying
the Department that such user has 
paid the proper tax (if tax is due) to
the retailer.  The 
Department shall adopt appropriate rules to carry out
the 
mandate of this paragraph.
    If the user who would otherwise pay tax to the retailer 
wants the
transaction reporting return filed and the payment of 
the tax or proof
of exemption made to the Department before the 
retailer is willing to
take these actions and such user has not 
paid the tax to the retailer,
such user may certify to the fact 
of such delay by the retailer and may
(upon the Department 
being satisfied of the truth of such certification)
transmit 
the information required by the transaction reporting return

and the remittance for tax or proof of exemption directly to 
the
Department and obtain his tax receipt or exemption 
determination, in
which event the transaction reporting return 
and tax remittance (if a
tax payment was required) shall be 
credited by the Department to the
proper retailer's account 
with the Department, but without the 2.1% or 1.75%
discount 
provided for in this Section being allowed.  When the user pays

the tax directly to the Department, he shall pay the tax in the 
same
amount and in the same form in which it would be remitted 
if the tax had
been remitted to the Department by the retailer.
    Refunds made by the seller during the preceding return 
period to
purchasers, on account of tangible personal property 
returned to the
seller, shall be allowed as a deduction under 
subdivision 5 of his monthly
or quarterly return, as the case 
may be, in case the
seller had theretofore included the 
receipts from the sale of such
tangible personal property in a 
return filed by him and had paid the tax
imposed by this Act 
with respect to such receipts.
    Where the seller is a corporation, the return filed on 
behalf of such
corporation shall be signed by the president, 
vice-president, secretary
or treasurer or by the properly 
accredited agent of such corporation.
    Where the seller is a limited liability company, the return 
filed on behalf
of the limited liability company shall be 
signed by a manager, member, or
properly accredited agent of 
the limited liability company.
    Except as provided in this Section, the retailer filing the 
return
under this Section shall, at the time of filing such 
return, pay to the
Department the amount of tax imposed by this 
Act less a discount of 2.1%
prior to January 1, 1990 and 1.75% 
on and after January 1, 1990, or $5 per
calendar year, 
whichever is greater, which is allowed to
reimburse the 
retailer for the expenses incurred in keeping records,

preparing and filing returns, remitting the tax and supplying 
data to
the Department on request.  Any prepayment made pursuant 
to Section 2d
of this Act shall be included in the amount on 
which such
2.1% or 1.75% discount is computed.  In the case of 
retailers who report
and pay the tax on a transaction by 
transaction basis, as provided in this
Section, such discount 
shall be taken with each such tax remittance
instead of when 
such retailer files his periodic return. The discount allowed 
under this Section is allowed only for returns that are filed 
in the manner required by this Act. The Department may disallow 
the discount for retailers whose certificate of registration is 
revoked at the time the return is filed, but only if the 
Department's decision to revoke the certificate of 
registration has become final. 
    Before October 1, 2000, if the taxpayer's average monthly 
tax liability
to the Department
under this Act, the Use Tax 
Act, the Service Occupation Tax
Act, and the Service Use Tax 
Act, excluding any liability for prepaid sales
tax to be 
remitted in accordance with Section 2d of this Act, was
$10,000

or more during the preceding 4 complete calendar quarters, he 
shall file a
return with the Department each month by the 20th 
day of the month next
following the month during which such tax 
liability is incurred and shall
make payments to the Department 
on or before the 7th, 15th, 22nd and last
day of the month 
during which such liability is incurred.
On and after October 
1, 2000, if the taxpayer's average monthly tax liability
to the 
Department under this Act, the Use Tax Act, the Service 
Occupation Tax
Act, and the Service Use Tax Act, excluding any 
liability for prepaid sales tax
to be remitted in accordance 
with Section 2d of this Act, was $20,000 or more
during the 
preceding 4 complete calendar quarters, he shall file a return 
with
the Department each month by the 20th day of the month 
next following the month
during which such tax liability is 
incurred and shall make payment to the
Department on or before 
the 7th, 15th, 22nd and last day of the month during
which such 
liability is incurred.
 If the month
during which such tax 
liability is incurred began prior to January 1, 1985,
each 
payment shall be in an amount equal to 1/4 of the taxpayer's 
actual
liability for the month or an amount set by the 
Department not to exceed
1/4 of the average monthly liability 
of the taxpayer to the Department for
the preceding 4 complete 
calendar quarters (excluding the month of highest
liability and 
the month of lowest liability in such 4 quarter period).  If
the 
month during which such tax liability is incurred begins on or 
after
January 1, 1985 and prior to January 1, 1987, each 
payment shall be in an
amount equal to 22.5% of the taxpayer's 
actual liability for the month or
27.5% of the taxpayer's 
liability for the same calendar
month of the preceding year.  If 
the month during which such tax
liability is incurred begins on 
or after January 1, 1987 and prior to
January 1, 1988, each 
payment shall be in an amount equal to 22.5% of the
taxpayer's 
actual liability for the month or 26.25% of the taxpayer's

liability for the same calendar month of the preceding year.  If 
the month
during which such tax liability is incurred begins on 
or after January 1,
1988, and prior to January 1, 1989, or 
begins on or after January 1, 1996, each
payment shall be in an 
amount
equal to 22.5% of the taxpayer's actual liability for 
the month or 25% of
the taxpayer's liability for the same 
calendar month of the preceding year. If
the month during which 
such tax liability is incurred begins on or after
January 1, 
1989, and prior to January 1, 1996, each payment shall be in an

amount equal to 22.5% of the
taxpayer's actual liability for 
the month or 25% of the taxpayer's
liability for the same 
calendar month of the preceding year or 100% of the
taxpayer's 
actual liability for the quarter monthly reporting period.  The

amount of such quarter monthly payments shall be credited 
against
the final tax liability of the taxpayer's return for 
that month.  Before
October 1, 2000, once
applicable, the 
requirement of the making of quarter monthly payments to
the 
Department by taxpayers having an average monthly tax liability 
of
$10,000 or more as determined in the manner provided above

shall continue
until such taxpayer's average monthly liability 
to the Department during
the preceding 4 complete calendar 
quarters (excluding the month of highest
liability and the 
month of lowest liability) is less than
$9,000, or until
such 
taxpayer's average monthly liability to the Department as 
computed for
each calendar quarter of the 4 preceding complete 
calendar quarter period
is less than $10,000.  However, if a 
taxpayer can show the
Department that
a substantial change in 
the taxpayer's business has occurred which causes
the taxpayer 
to anticipate that his average monthly tax liability for the

reasonably foreseeable future will fall below the $10,000 
threshold
stated above, then
such taxpayer
may petition the 
Department for a change in such taxpayer's reporting
status.  On 
and after October 1, 2000, once applicable, the requirement of

the making of quarter monthly payments to the Department by 
taxpayers having an
average monthly tax liability of $20,000 or 
more as determined in the manner
provided above shall continue 
until such taxpayer's average monthly liability
to the 
Department during the preceding 4 complete calendar quarters 
(excluding
the month of highest liability and the month of 
lowest liability) is less than
$19,000 or until such taxpayer's 
average monthly liability to the Department as
computed for 
each calendar quarter of the 4 preceding complete calendar 
quarter
period is less than $20,000.  However, if a taxpayer can 
show the Department
that a substantial change in the taxpayer's 
business has occurred which causes
the taxpayer to anticipate 
that his average monthly tax liability for the
reasonably 
foreseeable future will fall below the $20,000 threshold stated

above, then such taxpayer may petition the Department for a 
change in such
taxpayer's reporting status. The Department 
shall change such taxpayer's
reporting status
unless it finds 
that such change is seasonal in nature and not likely to be

long term.  If any such quarter monthly payment is not paid at 
the time or
in the amount required by this Section, then the 
taxpayer shall be liable for
penalties and interest on the 
difference
between the minimum amount due as a payment and the 
amount of such quarter
monthly payment actually and timely 
paid, except insofar as the
taxpayer has previously made 
payments for that month to the Department in
excess of the 
minimum payments previously due as provided in this Section.

The Department shall make reasonable rules and regulations to 
govern the
quarter monthly payment amount and quarter monthly 
payment dates for
taxpayers who file on other than a calendar 
monthly basis.
    The provisions of this paragraph apply before October 1, 
2001.
Without regard to whether a taxpayer is required to make 
quarter monthly
payments as specified above, any taxpayer who 
is required by Section 2d
of this Act to collect and remit 
prepaid taxes and has collected prepaid
taxes which average in 
excess of $25,000 per month during the preceding
2 complete 
calendar quarters, shall file a return with the Department as

required by Section 2f and shall make payments to the 
Department on or before
the 7th, 15th, 22nd and last day of the 
month during which such liability
is incurred.  If the month 
during which such tax liability is incurred
began prior to 
September 1, 1985 (the effective date of Public Act 84-221), 
each
payment shall be in an amount not less than 22.5% of the 
taxpayer's actual
liability under Section 2d.  If the month 
during which such tax liability
is incurred begins on or after 
January 1, 1986, each payment shall be in an
amount equal to 
22.5% of the taxpayer's actual liability for the month or
27.5% 
of the taxpayer's liability for the same calendar month of the

preceding calendar year.  If the month during which such tax 
liability is
incurred begins on or after January 1, 1987, each 
payment shall be in an
amount equal to 22.5% of the taxpayer's 
actual liability for the month or
26.25% of the taxpayer's 
liability for the same calendar month of the
preceding year.  
The amount of such quarter monthly payments shall be
credited 
against the final tax liability of the taxpayer's return for 
that
month filed under this Section or Section 2f, as the case 
may be.  Once
applicable, the requirement of the making of 
quarter monthly payments to
the Department pursuant to this 
paragraph shall continue until such
taxpayer's average monthly 
prepaid tax collections during the preceding 2
complete 
calendar quarters is $25,000 or less.  If any such quarter 
monthly
payment is not paid at the time or in the amount 
required, the taxpayer
shall be liable for penalties and 
interest on such difference, except
insofar as the taxpayer has 
previously made payments for that month in
excess of the 
minimum payments previously due.
    The provisions of this paragraph apply on and after October 
1, 2001.
Without regard to whether a taxpayer is required to 
make quarter monthly
payments as specified above, any taxpayer 
who is required by Section 2d of this
Act to collect and remit 
prepaid taxes and has collected prepaid taxes that
average in 
excess of $20,000 per month during the preceding 4 complete 
calendar
quarters shall file a return with the Department as 
required by Section 2f
and shall make payments to the 
Department on or before the 7th, 15th, 22nd and
last day of the 
month during which the liability is incurred.  Each payment

shall be in an amount equal to 22.5% of the taxpayer's actual 
liability for the
month or 25% of the taxpayer's liability for 
the same calendar month of the
preceding year.  The amount of 
the quarter monthly payments shall be credited
against the 
final tax liability of the taxpayer's return for that month 
filed
under this Section or Section 2f, as the case may be.  
Once applicable, the
requirement of the making of quarter 
monthly payments to the Department
pursuant to this paragraph 
shall continue until the taxpayer's average monthly
prepaid tax 
collections during the preceding 4 complete calendar quarters

(excluding the month of highest liability and the month of 
lowest liability) is
less than $19,000 or until such taxpayer's 
average monthly liability to the
Department as computed for 
each calendar quarter of the 4 preceding complete
calendar 
quarters is less than $20,000.  If any such quarter monthly 
payment is
not paid at the time or in the amount required, the 
taxpayer shall be liable
for penalties and interest on such 
difference, except insofar as the taxpayer
has previously made 
payments for that month in excess of the minimum payments

previously due.
    If any payment provided for in this Section exceeds
the 
taxpayer's liabilities under this Act, the Use Tax Act, the 
Service
Occupation Tax Act and the Service Use Tax Act, as 
shown on an original
monthly return, the Department shall, if 
requested by the taxpayer, issue to
the taxpayer a credit 
memorandum no later than 30 days after the date of
payment.  The 
credit evidenced by such credit memorandum may
be assigned by 
the taxpayer to a similar taxpayer under this Act, the
Use Tax 
Act, the Service Occupation Tax Act or the Service Use Tax Act, 
in
accordance with reasonable rules and regulations to be 
prescribed by the
Department.  If no such request is made, the 
taxpayer may credit such excess
payment against tax liability 
subsequently to be remitted to the Department
under this Act, 
the Use Tax Act, the Service Occupation Tax Act or the
Service 
Use Tax Act, in accordance with reasonable rules and 
regulations
prescribed by the Department.  If the Department 
subsequently determined
that all or any part of the credit 
taken was not actually due to the
taxpayer, the taxpayer's 2.1% 
and 1.75% vendor's discount shall be reduced
by 2.1% or 1.75% 
of the difference between the credit taken and that
actually 
due, and that taxpayer shall be liable for penalties and 
interest
on such difference.
    If a retailer of motor fuel is entitled to a credit under 
Section 2d of
this Act which exceeds the taxpayer's liability 
to the Department under
this Act for the month which the 
taxpayer is filing a return, the
Department shall issue the 
taxpayer a credit memorandum for the excess.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund, a special fund in the 
State treasury which
is hereby created, the net revenue 
realized for the preceding month from
the 1% tax imposed under 
this Act.
    Beginning January 1, 1990, each month the Department shall 
pay into
the County and Mass Transit District Fund, a special 
fund in the State
treasury which is hereby created, 4% of the 
net revenue realized
for the preceding month from the 6.25% 
general rate.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
County and Mass Transit District Fund 20% of the 
net revenue realized for the
preceding month from the 1.25% 
rate on the selling price of motor fuel and
gasohol. Beginning 
September 1, 2010, each month the Department shall pay into the 
County and Mass Transit District Fund 20% of the net revenue 
realized for the preceding month from the 1.25% rate on the 
selling price of sales tax holiday items.
    Beginning January 1, 1990, each month the Department shall 
pay into
the Local Government Tax Fund 16% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of
tangible personal property.
    Beginning August 1, 2000, each
month the Department shall 
pay into the
Local Government Tax Fund 80% of the net revenue 
realized for the preceding
month from the 1.25% rate on the 
selling price of motor fuel and gasohol. Beginning September 1, 
2010, each month the Department shall pay into the Local 
Government Tax Fund 80% of the net revenue realized for the 
preceding month from the 1.25% rate on the selling price of 
sales tax holiday items.
    Beginning October 1, 2009, each month the Department shall 
pay into the Capital Projects Fund an amount that is equal to 
an amount estimated by the Department to represent 80% of the 
net revenue realized for the preceding month from the sale of 
candy, grooming and hygiene products, and soft drinks that had 
been taxed at a rate of 1% prior to September 1, 2009 but that 
are now taxed at 6.25%. 
    Beginning July 1, 2011, each
month the Department shall pay 
into the Clean Air Act Permit Fund 80% of the net revenue 
realized for the
preceding month from the 6.25% general rate on 
the selling price of sorbents used in Illinois in the process 
of sorbent injection as used to comply with the Environmental 
Protection Act or the federal Clean Air Act, but the total 
payment into the Clean Air Act Permit Fund under this Act and 
the Use Tax Act shall not exceed $2,000,000 in any fiscal year. 
    Beginning July 1, 2013, each month the Department shall pay 
into the Underground Storage Tank Fund from the proceeds 
collected under this Act, the Use Tax Act, the Service Use Tax 
Act, and the Service Occupation Tax Act an amount equal to the 
average monthly deficit in the Underground Storage Tank Fund 
during the prior year, as certified annually by the Illinois 
Environmental Protection Agency, but the total payment into the 
Underground Storage Tank Fund under this Act, the Use Tax Act, 
the Service Use Tax Act, and the Service Occupation Tax Act 
shall not exceed $18,000,000 in any State fiscal year. As used 
in this paragraph, the "average monthly deficit" shall be equal 
to the difference between the average monthly claims for 
payment by the fund and the average monthly revenues deposited 
into the fund, excluding payments made pursuant to this 
paragraph. 
    Beginning July 1, 2015, of the remainder of the moneys 
received by the Department under  the Use Tax Act, the Service 
Use Tax Act, the Service Occupation Tax Act, and this Act, each 
month the Department shall deposit $500,000 into the State 
Crime Laboratory Fund. 
    Of the remainder of the moneys received by the Department 
pursuant
to this Act, (a) 1.75% thereof shall be paid into the 
Build Illinois
Fund and (b) prior to July 1, 1989, 2.2% and on 
and after July 1, 1989,
3.8% thereof shall be paid into the 
Build Illinois Fund; provided, however,
that if in any fiscal 
year the sum of (1) the aggregate of 2.2% or 3.8%, as
the case 
may be, of the moneys received by the Department and required 
to
be paid into the Build Illinois Fund pursuant to this Act, 
Section 9 of the
Use Tax Act, Section 9 of the Service Use Tax 
Act, and Section 9 of the
Service Occupation Tax Act, such Acts 
being hereinafter called the "Tax
Acts" and such aggregate of 
2.2% or 3.8%, as the case may be, of moneys
being hereinafter 
called the "Tax Act Amount", and (2) the amount
transferred to 
the Build Illinois Fund from the State and Local Sales Tax

Reform Fund shall be less than the Annual Specified Amount (as 
hereinafter
defined), an amount equal to the difference shall 
be immediately paid into
the Build Illinois Fund from other 
moneys received by the Department
pursuant to the Tax Acts; the 
"Annual Specified Amount" means the amounts
specified below for 
fiscal years 1986 through 1993:
Fiscal YearAnnual Specified Amount
1986$54,800,000
1987$76,650,000
1988$80,480,000
1989$88,510,000
1990$115,330,000
1991$145,470,000
1992$182,730,000
1993$206,520,000;
and means the Certified Annual Debt Service Requirement (as 
defined in
Section 13 of the Build Illinois Bond Act) or the 
Tax Act Amount, whichever
is greater, for fiscal year 1994 and 
each fiscal year thereafter; and
further provided, that if on 
the last business day of any month the sum of
(1) the Tax Act 
Amount required to be deposited into the Build Illinois
Bond 
Account in the Build Illinois Fund during such month and (2) 
the
amount transferred to the Build Illinois Fund from the 
State and Local
Sales Tax Reform Fund shall have been less than 
1/12 of the Annual
Specified Amount, an amount equal to the 
difference shall be immediately
paid into the Build Illinois 
Fund from other moneys received by the
Department pursuant to 
the Tax Acts; and, further provided, that in no
event shall the 
payments required under the preceding proviso result in

aggregate payments into the Build Illinois Fund pursuant to 
this clause (b)
for any fiscal year in excess of the greater of 
(i) the Tax Act Amount or
(ii) the Annual Specified Amount for 
such fiscal year.  The amounts payable
into the Build Illinois 
Fund under clause (b) of the first sentence in this
paragraph 
shall be payable only until such time as the aggregate amount 
on
deposit under each trust indenture securing Bonds issued and 
outstanding
pursuant to the Build Illinois Bond Act is 
sufficient, taking into account
any future investment income, 
to fully provide, in accordance with such
indenture, for the 
defeasance of or the payment of the principal of,
premium, if 
any, and interest on the Bonds secured by such indenture and on

any Bonds expected to be issued thereafter and all fees and 
costs payable
with respect thereto, all as certified by the 
Director of the Bureau of the
Budget (now Governor's Office of 
Management and Budget).  If on the last
business day of any 
month in which Bonds are
outstanding pursuant to the Build 
Illinois Bond Act, the aggregate of
moneys deposited in the 
Build Illinois Bond Account in the Build Illinois
Fund in such 
month shall be less than the amount required to be transferred

in such month from the Build Illinois Bond Account to the Build 
Illinois
Bond Retirement and Interest Fund pursuant to Section 
13 of the Build
Illinois Bond Act, an amount equal to such 
deficiency shall be immediately
paid from other moneys received 
by the Department pursuant to the Tax Acts
to the Build 
Illinois Fund; provided, however, that any amounts paid to the

Build Illinois Fund in any fiscal year pursuant to this 
sentence shall be
deemed to constitute payments pursuant to 
clause (b) of the first sentence
of this paragraph and shall 
reduce the amount otherwise payable for such
fiscal year 
pursuant to that clause (b).  The moneys received by the

Department pursuant to this Act and required to be deposited 
into the Build
Illinois Fund are subject to the pledge, claim 
and charge set forth in
Section 12 of the Build Illinois Bond 
Act.
    Subject to payment of amounts into the Build Illinois Fund 
as provided in
the preceding paragraph or in any amendment 
thereto hereafter enacted, the
following specified monthly 
installment of the amount requested in the
certificate of the 
Chairman of the Metropolitan Pier and Exposition
Authority 
provided under Section 8.25f of the State Finance Act, but not 
in
excess of sums designated as "Total Deposit", shall be 
deposited in the
aggregate from collections under Section 9 of 
the Use Tax Act, Section 9 of
the Service Use Tax Act, Section 
9 of the Service Occupation Tax Act, and
Section 3 of the 
Retailers' Occupation Tax Act into the McCormick Place

Expansion Project Fund in the specified fiscal years.
Fiscal YearTotal Deposit
1993         $0
1994 53,000,000
1995 58,000,000
1996 61,000,000
1997 64,000,000
1998 68,000,000
1999 71,000,000
2000 75,000,000
2001 80,000,000
2002 93,000,000
2003 99,000,000
2004103,000,000
2005108,000,000
2006113,000,000
2007119,000,000
2008126,000,000
2009132,000,000
2010139,000,000
2011146,000,000
2012153,000,000
2013161,000,000
2014170,000,000
2015179,000,000
2016189,000,000
2017199,000,000
2018210,000,000
2019221,000,000
2020233,000,000
2021246,000,000
2022260,000,000








2023275,000,000
2024 275,000,000 
2025 275,000,000 
2026 279,000,000 
2027 292,000,000 
2028 307,000,000 
2029 322,000,000 
2030 338,000,000 
2031 350,000,000 
2032 350,000,000 
and 
each fiscal year
thereafter that bonds
are outstanding under
Section 13.2 of the
Metropolitan Pier and
Exposition Authority Act,
but not after fiscal year 2060.
    Beginning July 20, 1993 and in each month of each fiscal 
year thereafter,
one-eighth of the amount requested in the 
certificate of the Chairman of
the Metropolitan Pier and 
Exposition Authority for that fiscal year, less
the amount 
deposited into the McCormick Place Expansion Project Fund by 
the
State Treasurer in the respective month under subsection 
(g) of Section 13
of the Metropolitan Pier and Exposition 
Authority Act, plus cumulative
deficiencies in the deposits 
required under this Section for previous
months and years, 
shall be deposited into the McCormick Place Expansion
Project 
Fund, until the full amount requested for the fiscal year, but 
not
in excess of the amount specified above as "Total Deposit", 
has been deposited.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs
or in any amendments
thereto hereafter 
enacted, beginning July 1, 1993 and ending on September 30, 
2013, the Department shall each
month pay into the Illinois Tax 
Increment Fund 0.27% of 80% of the net revenue
realized for the 
preceding month from the 6.25% general rate on the selling

price of tangible personal property.
    Subject to payment of amounts into the Build Illinois Fund 
and the
McCormick Place Expansion Project Fund pursuant to the 
preceding paragraphs or in any
amendments thereto hereafter 
enacted, beginning with the receipt of the first
report of 
taxes paid by an eligible business and continuing for a 25-year

period, the Department shall each month pay into the Energy 
Infrastructure
Fund 80% of the net revenue realized from the 
6.25% general rate on the
selling price of Illinois-mined coal 
that was sold to an eligible business.
For purposes of this 
paragraph, the term "eligible business" means a new
electric 
generating facility certified pursuant to Section 605-332 of 
the
Department of Commerce and Economic Opportunity

Law of the 
Civil Administrative Code of Illinois.
    Subject to payment of amounts into the Build Illinois Fund, 
the McCormick Place Expansion Project Fund, the Illinois Tax 
Increment Fund, and the Energy Infrastructure Fund pursuant to 
the preceding paragraphs or in any amendments to this Section 
hereafter enacted, beginning on the first day of the first 
calendar month to occur on or after August 26, 2014 (the 
effective date of Public Act 98-1098), each month, from the 
collections made under Section 9 of the Use Tax Act, Section 9 
of the Service Use Tax Act, Section 9 of the Service Occupation 
Tax Act, and Section 3 of the Retailers' Occupation Tax Act, 
the Department shall pay into the Tax Compliance and 
Administration Fund, to be used, subject to appropriation, to 
fund additional auditors and compliance personnel at the 
Department of Revenue, an amount equal to 1/12 of 5% of 80% of 
the cash receipts collected during the preceding fiscal year by 
the Audit Bureau of the Department under the Use Tax Act, the 
Service Use Tax Act, the Service Occupation Tax Act, the 
Retailers' Occupation Tax Act, and associated local occupation 
and use taxes administered by the Department. 
    Subject to payments of amounts into the Build Illinois 
Fund, the McCormick Place Expansion Project Fund, the Illinois 
Tax Increment Fund, the Energy Infrastructure Fund, and the  Tax 
Compliance and Administration Fund as provided in this Section, 
beginning on July 1, 2018 the Department shall pay each month 
into the Downstate Public Transportation Fund the moneys 
required to be so paid under Section 2-3 of the Downstate 
Public Transportation Act.
    Subject to successful execution and delivery of a public 
private agreement between the public agency and private entity 
and completion of the civic build, beginning on July 1, 2023, 
of the remainder of the moneys received by the Department under 
the Use Tax Act, the Service Use Tax Act, the Service 
Occupation Tax Act, and this Act, the Department shall deposit 
the following specified deposits in the aggregate from 
collections under the Use Tax Act, the Service Use Tax Act, the 
Service Occupation Tax Act, and the Retailers' Occupation Tax 
Act, as required under Section 8.25g of the State Finance Act 
for distribution consistent with the Public-Private 
Partnership for Civic and Transit Infrastructure Project Act.  
The moneys received by the Department pursuant to this Act and 
required to be deposited into the Civic and Transit 
Infrastructure Fund are subject to the pledge, claim and charge 
set forth in Section 55 of the Public-Private Partnership for 
Civic and Transit Infrastructure Project Act. As used in this 
paragraph, "civic build", "private entity", "private public 
agreement", and "public agency" have meanings provided in 
Section 25-10 of the Public-Private Partnership for Civic and 
Transit Infrastructure Project Act. 
        Fiscal Year.............................Total Deposit
        2024.....................................$200,000,000
        2025.....................................$206,000,000 
        2026.....................................$212,200,000 
        2027.....................................$218,500,000 
        2028.....................................$225,100,000 
        2029.....................................$288,700,000 
        2030.....................................$298,900,000 
        2031.....................................$309,300,000 
        2032.....................................$320,100,000 
        2033.....................................$331,200,000 
        2034.....................................$341,200,000 
        2035.....................................$351,400,000 
        2036.....................................$361,900,000 
        2037.....................................$372,800,000 
        2038.....................................$384,000,000 
        2039.....................................$395,500,000 
        2040.....................................$407,400,000 
        2041.....................................$419,600,000 
        2042.....................................$432,200,000 
        2043.....................................$445,100,000 
    Of the remainder of the moneys received by the Department 
pursuant to
this Act, 75% thereof shall be paid into the State 
Treasury and 25% shall
be reserved in a special account and 
used only for the transfer to the
Common School Fund as part of 
the monthly transfer from the General Revenue
Fund in 
accordance with Section 8a of the State Finance Act.
    The Department may, upon separate written notice to a 
taxpayer,
require the taxpayer to prepare and file with the 
Department on a form
prescribed by the Department within not 
less than 60 days after receipt
of the notice an annual 
information return for the tax year specified in
the notice.  
Such annual return to the Department shall include a
statement 
of gross receipts as shown by the retailer's last Federal 
income
tax return.  If the total receipts of the business as 
reported in the
Federal income tax return do not agree with the 
gross receipts reported to
the Department of Revenue for the 
same period, the retailer shall attach
to his annual return a 
schedule showing a reconciliation of the 2
amounts and the 
reasons for the difference.  The retailer's annual
return to the 
Department shall also disclose the cost of goods sold by
the 
retailer during the year covered by such return, opening and 
closing
inventories of such goods for such year, costs of goods 
used from stock
or taken from stock and given away by the 
retailer during such year,
payroll information of the 
retailer's business during such year and any
additional 
reasonable information which the Department deems would be

helpful in determining the accuracy of the monthly, quarterly 
or annual
returns filed by such retailer as provided for in 
this Section.
    If the annual information return required by this Section 
is not
filed when and as required, the taxpayer shall be liable 
as follows:
        (i) Until January 1, 1994, the taxpayer shall be liable

    for a penalty equal to 1/6 of 1% of the tax due from such 
    taxpayer under
this Act during the period to be covered by 
    the annual return for each
month or fraction of a month 
    until such return is filed as required, the
penalty to be 
    assessed and collected in the same manner as any other

    penalty provided for in this Act.
        (ii) On and after January 1, 1994, the taxpayer shall 
    be
liable for a penalty as described in Section 3-4 of the 
    Uniform Penalty and
Interest Act.
    The chief executive officer, proprietor, owner or highest 
ranking
manager shall sign the annual return to certify the 
accuracy of the
information contained therein.   Any person who 
willfully signs the
annual return containing false or 
inaccurate information shall be guilty
of perjury and punished 
accordingly.  The annual return form prescribed
by the 
Department shall include a warning that the person signing the

return may be liable for perjury.
    The provisions of this Section concerning the filing of an 
annual
information return do not apply to a retailer who is not 
required to
file an income tax return with the United States 
Government.
    As soon as possible after the first day of each month, upon 
certification
of the Department of Revenue, the Comptroller 
shall order transferred and
the Treasurer shall transfer from 
the General Revenue Fund to the Motor
Fuel Tax Fund an amount 
equal to 1.7% of 80% of the net revenue realized
under this Act 
for the second preceding
month.
Beginning April 1, 2000, this 
transfer is no longer required
and shall not be made.
    Net revenue realized for a month shall be the revenue 
collected by the
State pursuant to this Act, less the amount 
paid out during that month as
refunds to taxpayers for 
overpayment of liability.
    For greater simplicity of administration, manufacturers, 
importers
and wholesalers whose products are sold at retail in 
Illinois by
numerous retailers, and who wish to do so, may 
assume the responsibility
for accounting and paying to the 
Department all tax accruing under this
Act with respect to such 
sales, if the retailers who are affected do not
make written 
objection to the Department to this arrangement.
    Any person who promotes, organizes, provides retail 
selling space for
concessionaires or other types of sellers at 
the Illinois State Fair, DuQuoin
State Fair, county fairs, 
local fairs, art shows, flea markets and similar
exhibitions or 
events, including any transient merchant as defined by Section 
2
of the Transient Merchant Act of 1987, is required to file a 
report with the
Department providing the name of the merchant's 
business, the name of the
person or persons engaged in 
merchant's business, the permanent address and
Illinois 
Retailers Occupation Tax Registration Number of the merchant, 
the
dates and location of the event and other reasonable 
information that the
Department may require.  The report must be 
filed not later than the 20th day
of the month next following 
the month during which the event with retail sales
was held.  
Any person who fails to file a report required by this Section

commits a business offense and is subject to a fine not to 
exceed $250.
    Any person engaged in the business of selling tangible 
personal
property at retail as a concessionaire or other type 
of seller at the
Illinois State Fair, county fairs, art shows, 
flea markets and similar
exhibitions or events, or any 
transient merchants, as defined by Section 2
of the Transient 
Merchant Act of 1987, may be required to make a daily report
of 
the amount of such sales to the Department and to make a daily 
payment of
the full amount of tax due.  The Department shall 
impose this
requirement when it finds that there is a 
significant risk of loss of
revenue to the State at such an 
exhibition or event.  Such a finding
shall be based on evidence 
that a substantial number of concessionaires
or other sellers 
who are not residents of Illinois will be engaging in
the 
business of selling tangible personal property at retail at the

exhibition or event, or other evidence of a significant risk of 
loss of revenue
to the State.  The Department shall notify 
concessionaires and other sellers
affected by the imposition of 
this requirement.  In the absence of
notification by the 
Department, the concessionaires and other sellers
shall file 
their returns as otherwise required in this Section.
(Source: P.A. 99-352, eff. 8-12-15; 99-858, eff. 8-19-16; 
99-933, eff. 1-27-17; 100-303, eff. 8-24-17; 100-363, eff. 
7-1-18; 100-863, eff. 8-14-18; 100-1171, eff. 1-4-19.)
 
ARTICLE 30.  REBUILD ILLINOIS GRANT PROGRAM

 
    Section 30-1. Short title. This Article may be cited as the 
Rebuild Illinois Grant Program Act. References in this Article 
to "this Act" mean this Article.
 
    Section 30-5. The Department of Commerce and Economic 
Opportunity Law of the Civil Administrative Code of Illinois is 
amended by adding Section 605-1025 as follows:
 
    (20 ILCS 605/605-1025 new)
    Sec. 605-1025. Human Services Capital Investment Grant 
Program.
    (a) The Department of Commerce and Economic Opportunity, in 
coordination with the Department of Human Services, shall 
establish a Human Services Capital Investment Grant Program. 
The Department shall, subject to appropriation, make capital 
improvement grants to human services providers serving 
low-income or marginalized populations. The Build Illinois 
Bond Fund shall be the source of funding for the program. 
Eligible grant recipients shall be human services providers 
that offer facilities and services in a manner that supports 
and fulfills the mission of Department of Human Services. 
Eligible grant recipients include but are not limited to, 
domestic violence shelters, rape crisis centers, comprehensive 
youth services, teen REACH providers, supportive housing 
providers, developmental disability community providers, 
behavioral health providers, and other community-based 
providers. Eligible grant recipients have no entitlement to a 
grant under this Section.
    (b) The Department, in consultation with the Department of 
Human Services, shall adopt rules to implement this Section and 
shall create a competitive application procedure for grants to 
be awarded. The rules shall specify the manner of applying for 
grants; grantee eligibility requirements; project eligibility 
requirements; restrictions on the use of grant moneys; the 
manner in which grantees must account for the use of grant 
moneys; and any other provision that the Department of Commerce 
and Economic Opportunity or Department of Human Services 
determine to be necessary or useful for the administration of 
this Section. Rules may include a requirement for grantees to 
provide local matching funds in an amount equal to a specific 
percentage of the grant.
    (c) The Department of Human Services shall establish 
standards for determining the priorities concerning the 
necessity for capital facilities for the provision of human 
services based on data available to the Department.
    (d) No portion of a human services capital investment grant 
awarded under this Section may be used by a grantee to pay for 
any on-going operational costs or outstanding debt.
 
    Section 30-10. The Department of Transportation Law of the 
Civil Administrative Code of Illinois is amended by changing 
Section 2705-285 as follows:
 



    (20 ILCS 2705/2705-285)  (was 20 ILCS 2705/49.06b)



    Sec. 2705-285. Ports and waterways. 
    (a) The Department has the power to undertake port and 
waterway development planning and
studies of port and waterway 
development problems and to provide
technical assistance to 
port districts and units of local government in
connection with 
port and waterway development activities.  The
Department may 
provide financial assistance for the ordinary and
contingent 
expenses of port districts upon the terms and
conditions that

the Department finds necessary to aid in the development of 
those
districts.

    (b)The Department shall coordinate all its activities 
under this Section
with the Department of Commerce and Economic 
Opportunity.
    (c) The Department, in coordination with the Department of 
Commerce and Economic Opportunity, shall establish a Port 
Facilities Capital Investment Grant Program. The Department 
shall, subject to appropriation, make capital improvement 
grants to port districts. The Multi-modal Transportation Bond 
Fund shall be the source of funding for the program. Eligible 
grant recipients shall be public port districts that offer 
facilities and services in a manner that supports and fulfills 
the mission of the Department. Eligible grant recipients have 
no entitlement to a grant under this Section.
    (d) The Department, in consultation with the Department of 
Commerce and Economic Opportunity, shall adopt rules to 
implement this Section and shall create a competitive 
application procedure for grants to be awarded. The rules shall 
specify: the manner of applying for grants; grantee eligibility 
requirements; project eligibility requirements; restrictions 
on the use of grant moneys; the manner in which grantees must 
account for the use of grant moneys; and any other provision 
that the Department or the Department of Commerce and Economic 
Opportunity determine to be necessary or useful for the 
administration of this Section. Rules may include a requirement 
for grantees to provide local matching funds in an amount equal 
to a specific percentage of the grant.
    (e) The Department of Commerce and Economic Opportunity 
shall establish standards for determining the priorities 
concerning the necessity for capital facilities for ports based 
on data available to the Department.
    (f) No portion of a capital investment grant awarded under 
this Section may be used by a grantee to pay for any on-going 
operational costs or outstanding debt.

(Source: P.A. 94-793, eff. 5-19-06.)

 
    Section 30-15. The Capital Development Board Act is amended 
by adding Section 20 as follows:
 
    (20 ILCS 3105/20 new)
    Sec. 20. Hospital and Healthcare Transformation Capital 
Investment Grant Program.
    (a) The Capital Development Board, in coordination with the 
Department of Healthcare and Family Services, shall establish a 
Hospital and Healthcare Transformation Capital Investment 
Grant Program. The Board shall, subject to appropriation, make 
capital improvement grants to Illinois hospitals licensed 
under the Hospital Licensing Act and other qualified healthcare 
providers serving the people of Illinois. The Build Illinois 
Bond Fund shall be the source of funding for the program. 
Eligible grant recipients shall be hospitals and other 
healthcare providers that offer facilities and services in a 
manner that supports and fulfills the mission of Department of 
Healthcare and Family Services. Eligible grant recipients have 
no entitlement to a grant under this Section.
    (b) The Capital Development Board, in consultation with the 
Department of Healthcare and Family Services shall adopt rules 
to implement this Section and shall create a competitive 
application procedure for grants to be awarded. The rules shall 
specify: the manner of applying for grants; grantee eligibility 
requirements; project eligibility requirements; restrictions 
on the use of grant moneys; the manner in grantees must account 
for the use of grant moneys; and any other provision that the 
Capital Development Board or Department of Healthcare and 
Family Services determine to be necessary or useful for the 
administration of this Section. Rules may include a requirement 
for grantees to provide local matching funds in an amount equal 
to a certain percentage of the grant.
    (c) The Department of Healthcare and Family Services shall 
establish standards for the determination of priority needs 
concerning health care transformation based on projects 
located in communities in the State with the greatest 
utilization of Medicaid services or underserved communities, 
including, but not limited to Safety Net Hospitals and Critical 
Access Hospitals, utilizing data available to  the Department.
    (d) Nothing in this Section shall exempt nor relieve any 
healthcare provider receiving a grant under this Section from 
any requirement of the Illinois Health Facilities Planning Act.
    (e) No portion of a healthcare transformation capital 
investment program grant awarded under this Section may be used 
by a hospital or other healthcare provider to pay for any 
on-going operational costs, pay outstanding debt, or be 
allocated to an endowment or other invested fund.
 
    Section 30-20. The Private Colleges and Universities 
Capital Distribution Formula Act is amended by changing 
Sections 25-5, 25-10, and 25-15 and by adding Section 25-7 as 
follows:
 
    (30 ILCS 769/25-5)

    Sec. 25-5. Definitions.   In this Act: 
    "Independent colleges" means non-public, non-profit 
colleges and universities based in Illinois. The term does not 
include any institution that primarily or exclusively provided 
online education services as of the fall 2017 2008 term.
    "FTE" means full-time equivalent enrollment based on Fall 
2017 2008 Final full-time equivalent enrollment according to 
the Illinois Board of Higher Education.

(Source: P.A. 96-37, eff. 7-13-09.)
 
    (30 ILCS 769/25-7 new)
    Sec. 25-7. Capital Investment Grant Program.
    (a) The Capital Development Board, in coordination with the 
Board of Higher Education, shall establish a Capital Investment 
Grant Program for independent colleges. The Capital 
Development Board shall, subject to appropriation, and subject 
to direction by the Board of Higher Education, make capital 
improvement grants to independent colleges in Illinois. The 
Build Illinois Bond Fund shall be the source of funding for the 
program. Eligible grant recipients shall be independent 
colleges that offer facilities and services in a manner that 
supports and fulfills the mission of Board of Higher Education. 
Eligible grant recipients have no entitlement to a grant under 
this Section.
    (b) The Capital Development Board, in consultation with the 
Board of Higher Education, shall adopt rules to implement this 
Section and shall create an application procedure for grants to 
be awarded. The rules shall specify: the manner of applying for 
grants; grantee eligibility requirements; project eligibility 
requirements; restrictions on the use of grant moneys; the 
manner in which grantees must account for the use of grant 
moneys; and any other provision that the Capital Development 
Board or Board of Higher Education determine to be necessary or 
useful for the administration of this Section.
    (c) No portion of an independent college capital investment 
program grant awarded under this Section may be used by an 
independent college to pay for any on-going operational costs, 
pay outstanding debt, or be allocated to an endowment or other 
invested fund.
 
    (30 ILCS 769/25-10)

    Sec. 25-10. Distribution. 
    (a) This Section Act creates a distribution formula for 
funds appropriated from the Build Illinois Bond Fund to the 
Capital Development Board for  the Illinois Board of Higher 
Education for grants to various private colleges and 
universities awarded pursuant to Section 25-7. 
    (b) Funds appropriated for this purpose shall be 
distributed by the Illinois Board of Higher Education through a 
formula to independent colleges that have been given 
operational approval by the Illinois Board of Higher Education 
as of the Fall 2017 2008 term.  The distribution formula shall 
have 2 components: a base grant portion of the appropriation 
and an FTE grant portion of the appropriation.  Each independent 
college shall be awarded both a base grant portion of the 
appropriation and an FTE grant portion of the appropriation.
    (c) The Illinois Board of Higher Education shall  distribute 
moneys appropriated for this purpose to independent colleges 
based on the following base grant criteria: for each 
independent college reporting between 1 and 200 FTE a base 
grant amount of $200,000 shall be set awarded; for each 
independent college reporting between 201 and 500 FTE a base 
grant amount of $1,000,000 shall be set awarded; for each 
independent college reporting between 501 and 4,000 FTE a base 
grant amount of $2,000,000 shall be set awarded; and for each 
independent college reporting 4,001 or more FTE a base grant 
amountof $5,000,000 shall be set awarded.
    (d) If appropriations exceed the total aggregate amount of 
the base grants determined pursuant to subsection (c), then 
additional grant amounts  may be set by the Board of Higher 
Education. The additional grants  The remainder of the moneys 
appropriated for this purpose shall be distributed by the 
Illinois Board of Higher Education to each eligible independent 
college on a per capita basis as determined by the independent 
college's FTE as reported by the Illinois Board of Higher 
Education's most recent fall FTE report.
    Each eligible independent college, after an appropriation 
has been enacted, must apply for a Capital Investment Grant in 
order to be eligible to receive funds under this Program. An 
independent college may apply for an amount not to exceed the 
distribution amount determined by the Board of Higher Education 
pursuant to subsections (c) and (d). shall have up to 10 years 
from the date of appropriation to access and utilize its 
awarded amounts.  If any independent college does not utilize 
its full award or a portion thereof after 10 years, the 
remaining funds shall be re-distributed to other independent 
colleges on an FTE basis.

(Source: P.A. 98-674, eff. 6-30-14.)
 
    (30 ILCS 769/25-15)
    Sec. 25-15. Transfer of funds to another independent 
college. 
    (a) If an institution received a grant under this Article 
and subsequently fails to meet the definition of "independent 
college", the remaining funds shall be re-distributed as 
provided in Section 25-10, unless the campus or facilities for 
which the grant was given are operated by another institution 
that qualifies as an independent college under this Article.
    (b) If the facilities of a former independent college are 
operated by another entity that qualifies as an independent 
college as provided in subsection (a) of this Section, then the 
entire balance of the grant provided under this Article 
remaining on the date the former independent college ceased 
operations, including any amount that had been withheld after 
the former independent college ceased operations, shall be 
transferred to the successor independent college for the 
purpose of operating those facilities for the duration of the 
grant.
    (c) In the event that, on or before the effective date of 
this amendatory Act of the 98th General Assembly, the remaining 
funds have been re-allocated or re-distributed to other 
independent colleges, or the Illinois Board of Higher Education 
has planned for the remaining funds to be re-allocated or 
re-distributed to other independent colleges, before the 
5-year period provided under this Act for the utilization of 
funds has ended, any funds so re-allocated or re-distributed 
shall be deducted from future allocations to those other 
independent colleges and re-allocated or re-distributed to the 
initial institution or the successor entity operating the 
facilities of the original institution if: (i) the institution 
that failed to meet the definition of "independent college" 
once again meets the definition of "independent college" before 
the 5-year period has expired; or (ii) the facility or 
facilities of the former independent college are operated by 
another entity that qualifies as an independent college before 
the 5-year period has expired.

(Source: P.A. 98-715, eff. 7-16-14.)
 
ARTICLE 35.  REIMBURSEMENT RATES

 
    Section 35-5. The Illinois Administrative Procedure Act is 
amended by changing Section 5-45 as follows:
 
    (5 ILCS 100/5-45)  (from Ch. 127, par. 1005-45)
    Sec. 5-45. Emergency rulemaking. 
    (a) "Emergency" means the existence of any situation that 
any agency
finds reasonably constitutes a threat to the public 
interest, safety, or
welfare.
    (b) If any agency finds that an
emergency exists that 
requires adoption of a rule upon fewer days than
is required by 
Section 5-40 and states in writing its reasons for that

finding, the agency may adopt an emergency rule without prior 
notice or
hearing upon filing a notice of emergency rulemaking 
with the Secretary of
State under Section 5-70.  The notice 
shall include the text of the
emergency rule and shall be 
published in the Illinois Register.  Consent
orders or other 
court orders adopting settlements negotiated by an agency
may 
be adopted under this Section.  Subject to applicable 
constitutional or
statutory provisions, an emergency rule 
becomes effective immediately upon
filing under Section 5-65 or 
at a stated date less than 10  days
thereafter.  The agency's 
finding and a statement of the specific reasons
for the finding 
shall be filed with the rule.  The agency shall take
reasonable 
and appropriate measures to make emergency rules known to the

persons who may be affected by them.
    (c) An emergency rule may be effective for a period of not 
longer than
150 days, but the agency's authority to adopt an 
identical rule under Section
5-40 is not precluded.  No 
emergency rule may be adopted more
than once in any 24-month 
period, except that this limitation on the number
of emergency 
rules that may be adopted in a 24-month period does not apply

to (i) emergency rules that make additions to and deletions 
from the Drug
Manual under Section 5-5.16 of the Illinois 
Public Aid Code or the
generic drug formulary under Section 
3.14 of the Illinois Food, Drug
and Cosmetic Act, (ii) 
emergency rules adopted by the Pollution Control
Board before 
July 1, 1997 to implement portions of the Livestock Management

Facilities Act, (iii) emergency rules adopted by the Illinois 
Department of Public Health under subsections (a) through (i) 
of Section 2 of the Department of Public Health Act when 
necessary to protect the public's health, (iv) emergency rules 
adopted pursuant to subsection (n) of this Section, (v) 
emergency rules adopted pursuant to subsection (o) of this 
Section, or (vi) emergency rules adopted pursuant to subsection 
(c-5) of this Section.  Two or more emergency rules having 
substantially the same
purpose and effect shall be deemed to be 
a single rule for purposes of this
Section.
    (c-5) To facilitate the maintenance of   the  program of group 
health benefits provided to annuitants, survivors, and retired 
employees under the State Employees Group Insurance Act of 
1971, rules to alter   the contributions to be paid by the State, 
annuitants, survivors, retired employees, or any combination 
of those entities,  for that program of group health benefits, 
shall be adopted as emergency rules. The adoption of those 
rules shall be considered an emergency  and necessary for the 
public interest, safety, and welfare. 
    (d) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 1999 budget, 
emergency rules to implement any
provision of Public Act 90-587 
or 90-588
or any other budget initiative for fiscal year 1999 
may be adopted in
accordance with this Section by the agency 
charged with administering that
provision or initiative, 
except that the 24-month limitation on the adoption
of 
emergency rules and the provisions of Sections 5-115 and 5-125 
do not apply
to rules adopted under this subsection (d).  The 
adoption of emergency rules
authorized by this subsection (d) 
shall be deemed to be necessary for the
public interest, 
safety, and welfare.
    (e) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2000 budget, 
emergency rules to implement any
provision of Public Act 91-24

or any other budget initiative for fiscal year 2000 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (e).  The adoption of 
emergency rules
authorized by this subsection (e) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (f) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2001 budget, 
emergency rules to implement any
provision of Public Act 91-712

or any other budget initiative for fiscal year 2001 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (f).  The adoption of 
emergency rules
authorized by this subsection (f) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (g) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2002 budget, 
emergency rules to implement any
provision of Public Act 92-10

or any other budget initiative for fiscal year 2002 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (g).  The adoption of 
emergency rules
authorized by this subsection (g) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (h) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2003 budget, 
emergency rules to implement any
provision of Public Act 92-597

or any other budget initiative for fiscal year 2003 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (h).  The adoption of 
emergency rules
authorized by this subsection (h) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (i) In order to provide for the expeditious and timely 
implementation
of the State's fiscal year 2004 budget, 
emergency rules to implement any
provision of Public Act 93-20

or any other budget initiative for fiscal year 2004 may be 
adopted in
accordance with this Section by the agency charged 
with administering that
provision or initiative, except that 
the 24-month limitation on the adoption
of emergency rules and 
the provisions of Sections 5-115 and 5-125 do not apply
to 
rules adopted under this subsection (i).  The adoption of 
emergency rules
authorized by this subsection (i) shall be 
deemed to be necessary for the
public interest, safety, and 
welfare.
    (j) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2005 budget as provided under the Fiscal Year 2005 Budget 
Implementation (Human Services) Act, emergency rules to 
implement any provision of the Fiscal Year 2005 Budget 
Implementation (Human Services) Act may be adopted in 
accordance with this Section by the agency charged with 
administering that provision, except that the 24-month 
limitation on the adoption of emergency rules and the 
provisions of Sections 5-115 and 5-125 do not apply to rules 
adopted under this subsection (j).  The Department of Public Aid 
may also adopt rules under this subsection (j) necessary to 
administer the Illinois Public Aid Code and the Children's 
Health Insurance Program Act.  The adoption of emergency rules 
authorized by this subsection (j) shall be deemed to be 
necessary for the public interest, safety, and welfare.

    (k) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2006 budget, emergency rules to implement any provision of 
Public Act 94-48 or any other budget initiative for fiscal year 
2006 may be adopted in accordance with this Section by the 
agency charged with administering that provision or 
initiative, except that the 24-month limitation on the adoption 
of emergency rules and the provisions of Sections 5-115 and 
5-125 do not apply to rules adopted under this subsection (k).  
The Department of Healthcare and Family Services may also adopt 
rules under this subsection (k) necessary to administer the 
Illinois Public Aid Code, the Senior Citizens and Persons with 
Disabilities Property Tax Relief Act, the Senior Citizens and 
Disabled Persons Prescription Drug Discount Program Act (now 
the Illinois Prescription Drug Discount Program Act),  and the 
Children's Health Insurance Program Act.  The adoption of 
emergency rules authorized by this subsection (k) shall be 
deemed to be necessary for the public interest, safety, and 
welfare.

    (l) In order to provide for the expeditious and timely 
implementation of the provisions of the
State's fiscal year 
2007 budget, the Department of Healthcare and Family Services 
may adopt emergency rules during fiscal year 2007, including 
rules effective July 1, 2007, in
accordance with this 
subsection to the extent necessary to administer the 
Department's responsibilities with respect to amendments to 
the State plans and Illinois waivers approved by the federal 
Centers for Medicare and Medicaid Services necessitated by the 
requirements of Title XIX and Title XXI of the federal Social 
Security Act. The adoption of emergency rules
authorized by 
this subsection (l) shall  be deemed to be necessary for the 
public interest,
safety, and welfare.

    (m) In order to provide for the expeditious and timely 
implementation of the provisions of the
State's fiscal year 
2008 budget, the Department of Healthcare and Family Services 
may adopt emergency rules during fiscal year 2008, including 
rules effective July 1, 2008, in
accordance with this 
subsection to the extent necessary to administer the 
Department's responsibilities with respect to amendments to 
the State plans and Illinois waivers approved by the federal 
Centers for Medicare and Medicaid Services necessitated by the 
requirements of Title XIX and Title XXI of the federal Social 
Security Act. The adoption of emergency rules
authorized by 
this subsection (m) shall  be deemed to be necessary for the 
public interest,
safety, and welfare.

    (n) In order to provide for the expeditious and timely 
implementation of the provisions of  the State's fiscal year 
2010 budget, emergency rules to implement any provision of 
Public Act 96-45 or any other budget initiative authorized by 
the 96th General Assembly  for fiscal year 2010 may be adopted 
in accordance with this Section by the agency charged with 
administering that provision or initiative. The adoption of 
emergency rules authorized by this subsection (n) shall be 
deemed to be necessary for the public interest, safety, and 
welfare. The rulemaking authority granted in this subsection 
(n) shall apply only to rules promulgated during Fiscal Year 
2010. 
    (o) In order to provide for the expeditious and timely 
implementation of the provisions of the State's fiscal year 
2011 budget, emergency rules to implement any provision of 
Public Act 96-958 or any other budget initiative authorized by 
the 96th General Assembly for fiscal year 2011 may be adopted 
in accordance with this Section by the agency charged with 
administering that provision or initiative. The adoption of 
emergency rules authorized by this subsection (o) is deemed to 
be necessary for the public interest, safety, and welfare. The 
rulemaking authority granted in this subsection (o) applies 
only to rules promulgated on or after July 1, 2010 (the 
effective date of Public Act 96-958) through June 30, 2011. 
    (p)  In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 97-689, 
emergency rules to implement any provision of Public Act 97-689 
may be adopted in accordance with this subsection (p) by the 
agency charged with administering that provision or 
initiative.  The 150-day limitation of the effective period of 
emergency rules does not apply to rules adopted under this 
subsection (p), and the effective period may continue through 
June 30, 2013.  The 24-month limitation on the adoption of 
emergency rules does not apply to rules adopted under this 
subsection (p). The adoption of emergency rules authorized by 
this subsection (p) is deemed to be necessary for the public 
interest, safety, and welfare.
    (q) In order to provide for the expeditious and timely 
implementation of the provisions of Articles 7, 8, 9, 11, and 
12 of Public Act 98-104, emergency rules to implement any 
provision of Articles 7, 8, 9, 11, and 12 of Public Act 98-104 
may be adopted in accordance with this subsection (q) by the 
agency charged with administering that provision or 
initiative. The 24-month limitation on the adoption of 
emergency rules does not apply to rules adopted under this 
subsection (q). The adoption of emergency rules authorized by 
this subsection (q) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (r) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 98-651, 
emergency rules to implement Public Act 98-651 may be adopted 
in accordance with this subsection (r) by the Department of 
Healthcare and Family Services. The 24-month limitation on the 
adoption of emergency rules does not apply to rules adopted 
under this subsection (r). The adoption of emergency rules 
authorized by this subsection (r) is deemed to be necessary for 
the public interest, safety, and welfare. 
    (s)  In order to provide for the expeditious and timely 
implementation of the provisions of Sections 5-5b.1 and 5A-2 of 
the Illinois Public Aid Code, emergency rules to implement any 
provision of Section 5-5b.1 or Section 5A-2 of the Illinois 
Public Aid Code may be adopted in accordance with this 
subsection (s) by the Department of Healthcare and Family 
Services.  The rulemaking authority granted in this subsection 
(s) shall apply only to those rules adopted prior to July 1, 
2015. Notwithstanding any other provision of this Section, any 
emergency rule adopted under this subsection (s) shall only 
apply to payments made for State fiscal year 2015. The adoption 
of emergency rules authorized by this subsection (s) is deemed 
to be necessary for the public interest, safety, and welfare. 
    (t)  In order to provide for the expeditious and timely 
implementation of the provisions of Article II of Public Act 
99-6, emergency rules to implement the changes made by Article 
II of Public Act 99-6 to the Emergency Telephone System Act may 
be adopted in accordance with this subsection (t) by the 
Department of State Police.  The rulemaking authority granted in 
this subsection (t) shall apply only to those rules adopted 
prior to July 1, 2016. The 24-month limitation on the adoption 
of emergency rules does not apply to rules adopted under this 
subsection (t). The adoption of emergency rules authorized by 
this subsection (t) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (u)  In order to provide for the expeditious and timely 
implementation of the provisions of the Burn Victims Relief 
Act, emergency rules to implement any provision of the Act may 
be adopted in accordance with this subsection (u) by the 
Department of Insurance.  The rulemaking authority granted in 
this subsection (u) shall apply only to those rules adopted 
prior to December 31, 2015. The adoption of emergency rules 
authorized by this subsection (u) is deemed to be necessary for 
the public interest, safety, and welfare.
    (v) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-516, 
emergency rules to implement Public Act 99-516 may be adopted 
in accordance with this subsection (v) by the Department of 
Healthcare and Family Services.  The 24-month limitation on the 
adoption of emergency rules does not apply to rules adopted 
under this subsection (v). The adoption of emergency rules 
authorized by this subsection (v) is deemed to be necessary for 
the public interest, safety, and welfare.
    (w) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-796, 
emergency rules to implement the changes made by Public Act 
99-796 may be adopted in accordance with this subsection (w) by 
the Adjutant General. The adoption of emergency rules 
authorized by this subsection (w) is deemed to be necessary for 
the public interest, safety, and welfare. 
    (x) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 99-906, 
emergency rules to implement subsection (i) of Section 16-115D, 
subsection (g) of Section 16-128A, and subsection (a) of 
Section 16-128B of the Public Utilities Act may be adopted in 
accordance with this subsection (x) by the Illinois Commerce 
Commission.  The rulemaking authority granted in this 
subsection (x) shall apply only to those rules adopted within 
180 days after June 1, 2017 (the effective date of Public Act 
99-906).  The adoption of emergency rules authorized by this 
subsection (x) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (y) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-23, 
emergency rules to implement the changes made by Public Act 
100-23 to Section 4.02 of the Illinois Act on the Aging, 
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
Section 55-30 of the Alcoholism and Other Drug Abuse and 
Dependency Act, and Sections 74 and 75 of the Mental Health and 
Developmental Disabilities Administrative Act may be adopted 
in accordance with this subsection (y) by the respective 
Department. The adoption of emergency rules authorized by this 
subsection (y) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (z) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-554, 
emergency rules to implement the changes made by Public Act 
100-554 to Section 4.7 of the Lobbyist Registration Act may be 
adopted in accordance with this subsection (z) by the Secretary 
of State. The adoption of emergency rules authorized by this 
subsection (z) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (aa) In order to provide for the expeditious and timely 
initial implementation of the  changes made  to Articles 5, 5A, 
12, and 14 of the Illinois Public Aid Code under the provisions 
of Public Act 100-581, the Department of Healthcare and Family 
Services may adopt emergency rules in accordance with this 
subsection (aa). The 24-month limitation on the adoption of 
emergency rules does not apply to rules to initially  implement 
the changes made  to Articles 5, 5A, 12, and 14 of the Illinois 
Public Aid Code adopted under this subsection (aa). The 
adoption of emergency rules authorized by this subsection (aa) 
is deemed to be necessary for the public interest, safety, and 
welfare. 
    (bb) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-587, 
emergency rules to implement the changes made by Public Act 
100-587 to Section 4.02 of the Illinois Act on the Aging, 
Sections 5.5.4 and 5-5.4i of the Illinois Public Aid Code, 
subsection (b) of Section 55-30 of the Alcoholism and Other 
Drug Abuse and Dependency Act, Section 5-104 of the Specialized 
Mental Health Rehabilitation Act of 2013, and Section 75 and 
subsection (b) of Section 74 of the Mental Health and 
Developmental Disabilities Administrative Act may be adopted 
in accordance with this subsection (bb) by the respective 
Department. The adoption of emergency rules authorized by this 
subsection (bb) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (cc) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-587, 
emergency rules may be adopted in accordance with this 
subsection (cc) to implement the changes made by Public Act 
100-587 to: Sections 14-147.5 and 14-147.6 of the Illinois 
Pension Code by the Board created under Article 14 of the Code; 
Sections 15-185.5 and 15-185.6 of the Illinois Pension Code by 
the Board created under Article 15 of the Code; and Sections 
16-190.5 and 16-190.6 of the Illinois Pension Code by the Board 
created under Article 16 of the Code. The adoption of emergency 
rules authorized by this subsection (cc) is deemed to be 
necessary for the public interest, safety, and welfare. 
    (dd) In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-864, 
emergency rules to implement the changes made by Public Act 
100-864 to Section 3.35 of the Newborn Metabolic Screening Act 
may be adopted in accordance with this subsection (dd) by the 
Secretary of State. The adoption of emergency rules authorized 
by this subsection (dd) is deemed to be necessary for the 
public interest, safety, and welfare. 
    (ee)   In order to provide for the expeditious and timely 
implementation of the provisions of Public Act 100-1172 this 
amendatory Act of the 100th General Assembly, emergency rules 
implementing the Illinois Underground Natural Gas Storage 
Safety Act may be adopted in accordance with this subsection by 
the Department of Natural Resources. The adoption of emergency 
rules authorized by this subsection is deemed to be necessary 
for the public interest, safety, and welfare.
    (ff) (ee) In order to provide for the expeditious and 
timely initial implementation of the changes made to Articles 
5A and 14 of the Illinois Public Aid Code under the provisions 
of Public Act 100-1181 this amendatory Act of the 100th General 
Assembly, the Department of Healthcare and Family Services may 
on a one-time-only basis adopt emergency rules in accordance 
with this subsection (ff) (ee). The 24-month limitation on the 
adoption of emergency rules does not apply to rules to 
initially implement the changes made to Articles 5A and 14 of 
the Illinois Public Aid Code adopted under this subsection (ff) 
(ee). The adoption of emergency rules authorized by this 
subsection (ff) (ee) is deemed to be necessary for the public 
interest, safety, and welfare. 
    (gg) (ff) In order to provide for the expeditious and 
timely implementation of the provisions of Public Act 101-1 
this amendatory Act of the 101st General Assembly, emergency 
rules may be adopted by the Department of Labor in accordance 
with this subsection (gg) (ff) to implement the changes made by 
Public Act 101-1 this amendatory Act of the 101st General 
Assembly to the Minimum Wage Law. The adoption of emergency 
rules authorized by this subsection (gg) (ff) is deemed to be 
necessary for the public interest, safety, and welfare.
    (ii) In order to provide for the expeditious and timely 
implementation of the provisions of this amendatory Act of the 
101st General Assembly, emergency rules to implement the 
changes made by this amendatory Act of the 101st General 
Assembly to Sections 5-5.4 and 5-5.4i of the Illinois Public 
Aid Code may be adopted in accordance with this subsection (ii) 
by the Department of Public Health. The adoption of emergency 
rules authorized by this subsection (ii) is deemed to be 
necessary for the public interest, safety, and welfare. 
    (jj) In order to provide for the expeditious and timely 
implementation of the provisions of this amendatory Act of the 
101st General Assembly, emergency rules to implement the 
changes made by this amendatory Act of the 101st General 
Assembly to Section 74 of the Mental Health and Developmental 
Disabilities Administrative Act may be adopted in accordance 
with this subsection (jj) by the Department of Human Services. 
The adoption of emergency rules authorized by this subsection 
(jj) is deemed to be necessary for the public interest, safety, 
and welfare. 
(Source: P.A. 100-23, eff. 7-6-17; 100-554, eff. 11-16-17; 
100-581, eff. 3-12-18; 100-587, Article 95, Section 95-5, eff. 
6-4-18; 100-587, Article 110, Section 110-5, eff. 6-4-18; 
100-864, eff. 8-14-18; 100-1172, eff. 1-4-19; 100-1181, eff. 
3-8-19; 101-1, eff. 2-19-19; revised 4-2-19.)
 
    Section 35-10. The Mental Health and Developmental 
Disabilities Administrative Act is amended by changing Section 
74 as follows:
 
    (20 ILCS 1705/74)
    Sec. 74. Rates and reimbursements. 
    (a) Within 30 days after July 6, 2017 (the effective date 
of Public Act 100-23), the Department shall increase rates and 
reimbursements to fund a minimum of a $0.75 per hour wage 
increase for front-line personnel, including, but not limited 
to, direct support persons, aides, front-line supervisors, 
qualified intellectual disabilities professionals, nurses, and 
non-administrative support staff working in community-based 
provider organizations serving individuals with developmental 
disabilities. The Department shall adopt rules, including 
emergency rules under subsection (y) of Section 5-45 of the 
Illinois Administrative Procedure Act, to implement the 
provisions of this Section.
    (b) Rates and reimbursements. Within 30 days after the 
effective date of this amendatory Act of the 100th General 
Assembly, the Department shall increase rates and 
reimbursements to fund a minimum of a $0.50 per hour wage 
increase for front-line personnel, including, but not limited 
to, direct support persons, aides, front-line supervisors, 
qualified intellectual disabilities professionals, nurses, and 
non-administrative support staff working in community-based 
provider organizations serving individuals with developmental 
disabilities. The Department shall adopt rules, including 
emergency rules under subsection (bb) of Section 5-45 of the 
Illinois Administrative Procedure Act, to implement the 
provisions of this Section.
    (c) Rates and reimbursements. Within 30 days after the 
effective date of this Amendatory Act of the 101st General 
Assembly, subject to federal approval, the Department shall 
increase rates and reimbursements in effect on June 30, 2019 
for community-based providers for persons with Developmental 
Disabilities by 3.5% The Department shall adopt rules, 
including emergency rules under subsection (jj) of Section 5-45 
of the Illinois Administrative Procedure Act, to implement the 
provisions of this Section, including wage increases for direct 
care staff. 

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    Section 35-15. The Illinois Public Aid Code is amended by 
changing Sections 5-5.4 and  5-5.4i as follows:
 
 

    (305 ILCS 5/5-5.4)  (from Ch. 23, par. 5-5.4)

 
    Sec. 5-5.4. Standards of Payment - Department of Healthcare 
and Family Services.
The Department of Healthcare and Family 
Services shall develop standards of payment of
nursing facility 
and ICF/DD services in facilities providing such services
under 
this Article which:

    (1) Provide for the determination of a facility's payment

for nursing facility or ICF/DD services on a prospective basis.

The amount of the payment rate for all nursing facilities 
certified by the
Department of Public Health under the ID/DD 
Community Care Act or the Nursing Home Care Act as Intermediate

Care for the Developmentally Disabled facilities, Long Term 
Care for Under Age
22 facilities, Skilled Nursing facilities, 
or Intermediate Care facilities
under the
medical assistance 
program shall be prospectively established annually on the

basis of historical, financial, and statistical data 
reflecting actual costs
from prior years, which shall be 
applied to the current rate year and updated
for inflation, 
except that the capital cost element for newly constructed

facilities shall be based upon projected budgets.  The annually 
established
payment rate shall take effect on July 1 in 1984 
and subsequent years.  No rate
increase and no
update for 
inflation shall be provided on or after July 1, 1994, unless 
specifically provided for in this
Section.
The changes made by 
Public Act 93-841

extending the duration of the prohibition 
against a rate increase or update for inflation are effective 
retroactive to July 1, 2004.

    For facilities licensed by the Department of Public Health 
under the Nursing
Home Care Act as Intermediate Care for the 
Developmentally Disabled facilities
or Long Term Care for Under 
Age 22 facilities, the rates taking effect on July
1, 1998 
shall include an increase of 3%.  For facilities licensed by the

Department of Public Health under the Nursing Home Care Act as 
Skilled Nursing
facilities or Intermediate Care facilities, 
the rates taking effect on July 1,
1998 shall include an 
increase of 3% plus $1.10 per resident-day, as defined by
the 
Department. For facilities licensed by the Department of Public 
Health under the Nursing Home Care Act as Intermediate Care 
Facilities for the Developmentally Disabled or Long Term Care 
for Under Age 22 facilities, the rates taking effect on January 
1, 2006 shall include an increase of 3%.
For facilities 
licensed by the Department of Public Health under the Nursing 
Home Care Act as Intermediate Care Facilities for the 
Developmentally Disabled or Long Term Care for Under Age 22 
facilities, the rates taking effect on January  1, 2009 shall 
include an increase sufficient to provide a $0.50 per hour wage 
increase for non-executive staff. For facilities licensed by 
the Department of Public Health under the ID/DD Community Care 
Act as ID/DD Facilities the rates taking effect within 30 days 
after July 6, 2017 (the effective date of Public Act 100-23) 
shall include an increase sufficient to provide a $0.75 per 
hour wage increase for non-executive staff. The Department 
shall adopt rules, including emergency rules under subsection 
(y) of Section 5-45 of the Illinois Administrative Procedure 
Act, to implement the provisions of this paragraph. For 
facilities licensed by the Department of Public Health under 
the ID/DD Community Care Act  as ID/DD Facilities and under the 
MC/DD Act as MC/DD Facilities, the rates taking effect within 
30 days after the effective date of this amendatory Act of the 
100th General Assembly shall include an increase sufficient to 
provide a $0.50 per hour wage increase for non-executive  
front-line personnel, including, but not limited to, direct 
support persons, aides, front-line supervisors, qualified 
intellectual disabilities professionals, nurses, and 
non-administrative support staff. The Department shall adopt 
rules, including emergency rules under subsection (bb) of 
Section 5-45 of the Illinois Administrative Procedure Act, to 
implement the provisions of this paragraph. 
    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as Intermediate Care for the 
Developmentally Disabled
facilities or Long Term Care for Under 
Age 22 facilities, the rates taking
effect on July 1, 1999 
shall include an increase of 1.6% plus $3.00 per
resident-day, 
as defined by the Department.  For facilities licensed by the

Department of Public Health under the Nursing Home Care Act as 
Skilled Nursing
facilities or Intermediate Care facilities, 
the rates taking effect on July 1,
1999 shall include an 
increase of 1.6% and, for services provided on or after
October 
1, 1999, shall be increased by $4.00 per resident-day, as 
defined by
the Department.

    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as Intermediate Care for the 
Developmentally Disabled
facilities or Long Term Care for Under 
Age 22 facilities, the rates taking
effect on July 1, 2000 
shall include an increase of 2.5% per resident-day,
as defined 
by the Department.  For facilities licensed by the Department of

Public Health under the Nursing Home Care Act as Skilled 
Nursing facilities or
Intermediate Care facilities, the rates 
taking effect on July 1, 2000 shall
include an increase of 2.5% 
per resident-day, as defined by the Department.

    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as skilled nursing facilities 
or intermediate care
facilities, a new payment methodology must 
be implemented for the nursing
component of the rate effective 
July 1, 2003. The Department of Public Aid
(now Healthcare and 
Family Services) shall develop the new payment methodology 
using the Minimum Data Set
(MDS) as the instrument to collect 
information concerning nursing home
resident condition 
necessary to compute the rate. The Department
shall develop the 
new payment methodology to meet the unique needs of
Illinois 
nursing home residents while remaining subject to the 
appropriations
provided by the General Assembly.
A transition 
period from the payment methodology in effect on June 30, 2003

to the payment methodology in effect on July 1, 2003 shall be 
provided for a
period not exceeding 3 years and 184 days after 
implementation of the new payment
methodology as follows:

        (A) For a facility that would receive a lower
nursing 
    component rate per patient day under the new system than 
    the facility
received
effective on the date immediately 
    preceding the date that the Department
implements the new 
    payment methodology, the nursing component rate per 
    patient
day for the facility
shall be held at
the level in 
    effect on the date immediately preceding the date that the

    Department implements the new payment methodology until a 
    higher nursing
component rate of
reimbursement is achieved 
    by that
facility.

        (B) For a facility that would receive a higher nursing 
    component rate per
patient day under the payment 
    methodology in effect on July 1, 2003 than the
facility 
    received effective on the date immediately preceding the 
    date that the
Department implements the new payment 
    methodology, the nursing component rate
per patient day for 
    the facility shall be adjusted.

        (C) Notwithstanding paragraphs (A) and (B), the 
    nursing component rate per
patient day for the facility 
    shall be adjusted subject to appropriations
provided by the 
    General Assembly.

    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as Intermediate Care for the 
Developmentally Disabled
facilities or Long Term Care for Under 
Age 22 facilities, the rates taking
effect on March 1, 2001 
shall include a statewide increase of 7.85%, as
defined by the 
Department.

    Notwithstanding any other provision of this Section, for 
facilities licensed by the Department of Public Health under 
the
Nursing Home Care Act as skilled nursing facilities or 
intermediate care
facilities, except facilities participating 
in the Department's demonstration program pursuant to the 
provisions of Title 77, Part 300, Subpart T of the Illinois 
Administrative Code, the numerator of the ratio used by the 
Department of Healthcare and Family Services to compute the 
rate payable under this Section using the Minimum Data Set 
(MDS) methodology shall incorporate the following annual 
amounts as the additional funds appropriated to the Department 
specifically to pay for rates based on the MDS nursing 
component methodology in excess of the funding in effect on 
December 31, 2006:
        (i) For rates taking effect January 1, 2007, 
    $60,000,000.
        (ii) For rates taking effect January 1, 2008, 
    $110,000,000.
        (iii) For rates taking effect January 1, 2009, 
    $194,000,000. 
        (iv) For rates taking effect April 1, 2011, or the 
    first day of the month that begins at least 45 days after 
    the effective date of this amendatory Act of the 96th 
    General Assembly, $416,500,000 or an amount as may be 
    necessary to complete the transition to the MDS methodology 
    for the nursing component of the rate. Increased payments 
    under this item (iv) are not due and payable, however, 
    until (i) the methodologies described in this paragraph are 
    approved by the federal government in an appropriate State 
    Plan amendment and (ii) the assessment imposed by Section 
    5B-2 of this Code is determined to be a permissible tax 
    under Title XIX of the Social Security Act.
    Notwithstanding any other provision of this Section, for 
facilities licensed by the Department of Public Health under 
the Nursing Home Care Act as skilled nursing facilities or 
intermediate care facilities, the support component of the 
rates taking effect on January 1, 2008 shall be computed using 
the most recent cost reports on file with the Department of 
Healthcare and Family Services no later than April 1, 2005, 
updated for inflation to January 1, 2006. 
    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as Intermediate Care for the 
Developmentally Disabled
facilities or Long Term Care for Under 
Age 22 facilities, the rates taking
effect on April 1, 2002 
shall include a statewide increase of 2.0%, as
defined by the 
Department.
This increase terminates on July 1, 2002;
beginning 
July 1, 2002 these rates are reduced to the level of the rates

in effect on March 31, 2002, as defined by the Department.

    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as skilled nursing facilities 
or intermediate care
facilities, the rates taking effect on 
July 1, 2001 shall be computed using the most recent cost 
reports
on file with the Department of Public Aid no later than 
April 1, 2000,
updated for inflation to January 1, 2001.  For 
rates effective July 1, 2001
only, rates shall be the greater 
of the rate computed for July 1, 2001
or the rate effective on 
June 30, 2001.

    Notwithstanding any other provision of this Section, for 
facilities
licensed by the Department of Public Health under 
the Nursing Home Care Act
as skilled nursing facilities or 
intermediate care facilities, the Illinois
Department shall 
determine by rule the rates taking effect on July 1, 2002,

which shall be 5.9% less than the rates in effect on June 30, 
2002.

    Notwithstanding any other provision of this Section, for 
facilities
licensed by the Department of Public Health under 
the Nursing Home Care Act as
skilled nursing
facilities or 
intermediate care facilities, if the payment methodologies 
required under Section 5A-12 and the waiver granted under 42 
CFR 433.68 are approved by the United States Centers for 
Medicare and Medicaid Services, the rates taking effect on July 
1, 2004 shall be 3.0% greater than the rates in effect on June 
30, 2004. These rates shall take
effect only upon approval and

implementation of the payment methodologies required under 
Section 5A-12.

    Notwithstanding any other provisions of this Section, for 
facilities licensed by the Department of Public Health under 
the Nursing Home Care Act as skilled nursing facilities or 
intermediate care facilities, the rates taking effect on 
January 1, 2005 shall be 3% more than the rates in effect on 
December 31, 2004.

    Notwithstanding any other provision of this Section, for 
facilities licensed by the Department of Public Health under 
the Nursing Home Care Act as skilled nursing facilities or 
intermediate care facilities, effective January  1, 2009, the 
per diem support component of the rates effective on January 1, 
2008, computed using the most recent cost reports on file with 
the Department of Healthcare and Family Services no later than 
April 1, 2005, updated for inflation to January 1, 2006, shall 
be increased to the amount that would have been derived using 
standard Department of Healthcare and Family Services methods, 
procedures, and inflators. 
    Notwithstanding any other provisions of this Section, for 
facilities licensed by the Department of Public Health under 
the Nursing Home Care Act as intermediate care facilities that 
are federally defined as Institutions for Mental Disease, or 
facilities licensed by the Department of Public Health under 
the Specialized Mental Health Rehabilitation Act of 2013, a 
socio-development component rate equal to 6.6% of the 
facility's nursing component rate as of January 1, 2006 shall 
be established and paid effective July 1, 2006. The 
socio-development component of the rate shall be increased by a 
factor of 2.53 on the first day of the month that begins at 
least 45 days after January 11, 2008 (the effective date of 
Public Act 95-707). As of August 1, 2008, the socio-development 
component rate shall be equal to 6.6% of the facility's nursing 
component rate as of January 1, 2006, multiplied by a factor of 
3.53. For services provided on or after April 1, 2011, or the 
first day of the month that begins at least 45 days after the 
effective date of this amendatory Act of the 96th General 
Assembly, whichever is later, the Illinois Department may by 
rule adjust these socio-development component rates, and may 
use different adjustment methodologies for those facilities 
participating, and those not participating, in the Illinois 
Department's demonstration program pursuant to the provisions 
of Title 77, Part 300, Subpart T of the Illinois Administrative 
Code, but in no case may such rates be diminished below those 
in effect on August 1, 2008.

    For facilities
licensed
by the
Department of Public Health 
under the Nursing Home Care Act as Intermediate
Care for
the 
Developmentally Disabled facilities or as long-term care 
facilities for
residents under 22 years of age, the rates 
taking effect on July 1,
2003 shall
include a statewide 
increase of 4%, as defined by the Department.

    For facilities licensed by the Department of Public Health 
under the
Nursing Home Care Act as Intermediate Care for the 
Developmentally Disabled
facilities or Long Term Care for Under 
Age 22 facilities, the rates taking
effect on the first day of 
the month that begins at least 45 days after the effective date 
of this amendatory Act of the 95th General Assembly shall 
include a statewide increase of 2.5%, as
defined by the 
Department. 
    Notwithstanding any other provision of this Section, for 
facilities licensed by the Department of Public Health under 
the Nursing Home Care Act as skilled nursing facilities or 
intermediate care facilities, effective January 1, 2005, 
facility rates shall be increased by the difference between (i) 
a facility's per diem property, liability, and malpractice 
insurance costs as reported in the cost report filed with the 
Department of Public Aid and used to establish rates effective 
July 1, 2001 and (ii) those same costs as reported in the 
facility's 2002 cost report.  These costs shall be passed 
through to the facility without caps or limitations, except for 
adjustments required under normal auditing procedures.

    Rates established effective each July 1 shall govern 
payment
for services rendered throughout that fiscal year, 
except that rates
established on July 1, 1996 shall be 
increased by 6.8% for services
provided on or after January 1, 
1997.  Such rates will be based
upon the rates calculated for 
the year beginning July 1, 1990, and for
subsequent years 
thereafter until June 30, 2001 shall be based on the
facility 
cost reports
for the facility fiscal year ending at any point 
in time during the previous
calendar year, updated to the 
midpoint of the rate year.  The cost report
shall be on file 
with the Department no later than April 1 of the current
rate 
year.  Should the cost report not be on file by April 1, the 
Department
shall base the rate on the latest cost report filed 
by each skilled care
facility and intermediate care facility, 
updated to the midpoint of the
current rate year.  In 
determining rates for services rendered on and after
July 1, 
1985, fixed time shall not be computed at less than zero.  The

Department shall not make any alterations of regulations which 
would reduce
any component of the Medicaid rate to a level 
below what that component would
have been utilizing in the rate 
effective on July 1, 1984.

    (2) Shall take into account the actual costs incurred by 
facilities
in providing services for recipients of skilled 
nursing and intermediate
care services under the medical 
assistance program.

    (3) Shall take into account the medical and psycho-social

characteristics and needs of the patients.

    (4) Shall take into account the actual costs incurred by 
facilities in
meeting licensing and certification standards 
imposed and prescribed by the
State of Illinois, any of its 
political subdivisions or municipalities and by
the U.S. 
Department of Health and Human Services pursuant to Title XIX 
of the
Social Security Act.

    The Department of Healthcare and Family Services

shall 
develop precise standards for
payments to reimburse nursing 
facilities for any utilization of
appropriate rehabilitative 
personnel for the provision of rehabilitative
services which is 
authorized by federal regulations, including
reimbursement for 
services provided by qualified therapists or qualified

assistants, and which is in accordance with accepted 
professional
practices.  Reimbursement also may be made for 
utilization of other
supportive personnel under appropriate 
supervision.

    The Department shall develop enhanced payments to offset 
the additional costs incurred by a

      facility serving exceptional 
need residents and shall allocate at least $4,000,000 of the 
funds

      collected from the assessment established by Section 5B-2 
of this Code for such payments. For

      the purpose of this 
Section, "exceptional needs" means, but need not be limited to, 
ventilator care and traumatic brain injury care. The enhanced 
payments for exceptional need residents under this paragraph  
are not due and payable, however, until (i) the methodologies 
described in this paragraph are approved by the federal 
government in an appropriate State Plan amendment and (ii) the 
assessment imposed by Section 5B-2 of this Code is determined 
to be a permissible tax under Title XIX of the Social Security 
Act.
    Beginning January 1, 2014 the methodologies for 
reimbursement of nursing facility services as provided under 
this Section 5-5.4 shall no longer be applicable for services 
provided on or after January 1, 2014. 
    No payment increase under this Section for the MDS 
methodology, exceptional care residents, or the 
socio-development component rate established by Public Act 
96-1530 of the 96th General Assembly and funded by the 
assessment imposed under Section 5B-2 of this Code shall be due 
and payable until after the Department notifies the long-term 
care providers, in writing, that the payment methodologies to 
long-term care providers required under this Section have been 
approved by the Centers for Medicare and Medicaid Services of 
the U.S. Department of Health and Human Services and the 
waivers under 42 CFR 433.68 for the assessment imposed by this 
Section, if necessary, have been granted by the Centers for 
Medicare and Medicaid Services of the U.S. Department of Health 
and Human Services. Upon notification to the Department of 
approval of the payment methodologies required under this 
Section and the waivers granted under 42 CFR 433.68, all 
increased payments otherwise due under this Section prior to 
the date of notification shall be due and payable within 90 
days of the date federal approval is received. 
    On and after July 1, 2012, the Department shall reduce any 
rate of reimbursement for services or other payments or alter 
any methodologies authorized by this Code to reduce any rate of 
reimbursement for services or other payments in accordance with 
Section 5-5e. 
    For facilities licensed by the Department of Public Health 
under the ID/DD Community Care Act as ID/DD Facilities and 
under the MC/DD Act as MC/DD Facilities, subject to federal 
approval, the rates taking effect for services delivered on or 
after August 1, 2019 shall be increased by 3.5% over the rates 
in effect on June 30, 2019.  The Department shall adopt rules, 
including emergency rules under subsection (ii) of Section 5-45 
of the Illinois Administrative Procedure Act, to implement the 
provisions of this Section, including wage increases for direct 
care staff. 
(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
    (305 ILCS 5/5-5.4i)
    Sec. 5-5.4i. Rates and reimbursements. 
    (a) Within 30 days after July 6, 2017 (the effective date 
of Public Act 100-23), the Department shall increase rates and 
reimbursements to fund a minimum of a $0.75 per hour wage 
increase for front-line personnel, including, but not limited 
to, direct support persons, aides, front-line supervisors, 
qualified intellectual disabilities professionals, nurses, and 
non-administrative support staff working in community-based 
provider organizations serving individuals with developmental 
disabilities. The Department shall adopt rules, including 
emergency rules under subsection (y) of Section 5-45 of the 
Illinois Administrative Procedure Act, to implement the 
provisions of this Section.
    (b) Rates and reimbursements. Within 30 days after June 4, 
2018 (the effective date of Public Act 100-587) this amendatory 
Act of the 100th General Assembly, the Department shall 
increase rates and reimbursements to fund a minimum of a $0.50 
per hour wage increase for front-line personnel, including, but 
not limited to, direct support persons, aides, front-line 
supervisors, qualified intellectual disabilities 
professionals, nurses, and non-administrative support staff 
working in community-based provider organizations serving 
individuals with developmental disabilities. The Department 
shall adopt rules, including emergency rules under subsection 
(bb) of Section 5-45 of the Illinois Administrative Procedure 
Act, to implement the provisions of this Section.
    (c) Within 30 days after the effective date of this 
Amendatory Act of the 101st General Assembly, subject to 
federal approval, the Department shall increase rates and 
reimbursements in effect on June 30, 2019 for community-based 
providers for persons with Developmental Disabilities by 3.5%. 
The Department shall adopt rules, including emergency rules 
under subsection (ii) of Section 5-45 of the Illinois 
Administrative Procedure Act, to implement the provisions of 
this Section, including wage increases for direct care staff. 

(Source: P.A. 100-23, eff. 7-6-17; 100-587, eff. 6-4-18.)
 
ARTICLE 50.  AMENDATORY PROVISIONS

 
    Section 50-5. The  General Assembly Compensation Act is 
amended by changing Section 1 as follows:
 
    (25 ILCS 115/1)  (from Ch. 63, par. 14)
    Sec. 1. Each member of the General Assembly shall receive 
an annual salary
of $28,000 or as set by the Compensation 
Review Board, whichever is
greater. The
following named 
officers, committee chairmen and committee minority spokesmen

shall receive additional amounts per year for
their services as 
such officers, committee chairmen and committee
minority 
spokesmen respectively, as set by the Compensation
Review Board 
or, as follows, whichever is greater: Beginning the second

Wednesday in January 1989, the Speaker and the minority leader 
of the
House of Representatives and the
President and the 
minority leader of the Senate, $16,000 each; the
majority 
leader in the House of Representatives $13,500;
5 6 assistant

majority leaders and 5 assistant minority leaders in the 
Senate,
$12,000
each; 6 assistant majority leaders and 6 
assistant minority leaders in
the House of Representatives, 
$10,500 each; 2 Deputy
Majority leaders in the House of 
Representatives $11,500 each; and 2 Deputy
Minority leaders in 
the House of Representatives, $11,500 each; the majority
caucus 
chairman and minority caucus chairman in the Senate, $12,000 
each;
and beginning the second Wednesday in January, 1989, the 
majority
conference chairman and the minority conference 
chairman
in the House of Representatives, $10,500 each; 
beginning
the second Wednesday in January, 1989, the chairman 
and minority spokesman
of each standing committee of the 
Senate, except the Rules Committee, the
Committee on 
Committees, and the Committee on Assignment of Bills, $6,000

each; and beginning the second Wednesday in January, 1989, the 
chairman and
minority spokesman of each standing and select 
committee of the House of
Representatives, $6,000 each; and 
beginning fiscal year 2020 the majority leader in the Senate, 
an amount equal to the majority leader in the House.  A member 
who serves in more than one
position as an officer, committee 
chairman, or committee minority spokesman
shall receive only 
one additional amount based on the position paying the
highest 
additional amount.  The
compensation provided for in this 
Section to be paid per year to members
of the General Assembly, 
including the additional sums payable per year
to officers of 
the General Assembly shall be paid in 12 equal monthly

installments.  The first such installment is payable on January 
31,
1977.  All subsequent equal monthly installments are payable 
on the last
working day of the month.  A member who has held 
office any part of a
month is entitled to compensation for an 
entire month.
    Mileage shall be paid at the rate of 20 cents per mile 
before January
9, 1985, and at the mileage allowance rate in 
effect under regulations
promulgated pursuant to 5 U.S.C. 
5707(b)(2) beginning January 9, 1985, for the number
of actual 
highway miles necessarily and conveniently traveled by the
most 
feasible route to be present upon convening of the sessions of 
the
General Assembly by such member in each and every trip 
during each
session in going to and returning from the seat of 
government, to be
computed by the Comptroller.  A member 
traveling by public
transportation for such purposes, however, 
shall be paid his actual cost
of that transportation instead of 
on the mileage rate if his cost of
public transportation 
exceeds the amount to which he would be entitled
on a mileage 
basis.  No member may be paid, whether on a mileage basis
or for 
actual costs of public transportation, for more than one such

trip for each week the General Assembly is actually in session.  
Each
member shall also receive an allowance of $36 per day for 
lodging and
meals while in attendance at sessions
of the 
General Assembly before January 9, 1985; beginning January 9,

1985, such food and lodging allowance shall be equal to the 
amount per day
permitted to be deducted for such expenses under 
the Internal Revenue Code;
however, beginning May 31, 1995, no 
allowance for food and lodging while in
attendance at sessions 
is authorized for periods of time after the last day in
May of 
each calendar year, except (i) if the General Assembly is 
convened in
special session by either the Governor or the 
presiding officers of both
houses, as provided by subsection 
(b) of Section 5 of Article IV of the
Illinois Constitution or 
(ii) if the
General Assembly is convened to consider bills 
vetoed, item vetoed, reduced, or
returned with specific 
recommendations for change by the Governor as provided
in 
Section 9 of Article IV of the Illinois Constitution. For 
fiscal year 2011 and for session days in fiscal years 2012, 
2013, 2014, 2015, 2016, 2017, 2018, and 2019 only (i)  the 
allowance for lodging and meals is $111 per day and (ii) 
mileage for automobile travel shall be reimbursed at a rate of 
$0.39 per mile. 
    Notwithstanding any other provision of law to the contrary, 
beginning in fiscal year 2012, travel reimbursement for

General 
Assembly members on non-session days shall be

calculated using 
the guidelines set forth by the Legislative

Travel Control 
Board, except that fiscal year 2012, 2013, 2014, 2015, 2016, 
2017, 2018, and 2019 mileage reimbursement is set at a rate of 
$0.39 per mile. 
    If a member dies having received only a portion of the 
amount payable
as compensation, the unpaid balance shall be 
paid to the surviving
spouse of such member, or, if there be 
none, to the estate of such member.
(Source: P.A. 99-355, eff. 8-13-15; 99-523, eff. 6-30-16; 
100-25, eff. 7-26-17; 100-587, eff. 6-4-18.)
 
    Section 50-10. The School Code is amended by changing 
Section 14-7.02 as follows:
 



    (105 ILCS 5/14-7.02)  (from Ch. 122, par. 14-7.02)


    Sec. 14-7.02. Children attending private schools, public

out-of-state schools, public school residential facilities or 
private
special education facilities.  The General Assembly 
recognizes that non-public
schools or special education 
facilities provide an important service in the
educational 
system in Illinois.

    If because of his or her disability the special education

program of a district is unable to meet the needs of a child 
and the
child attends a non-public school or special education 
facility, a
public out-of-state school or a special education 
facility owned and
operated by a county government unit that 
provides special educational
services required by the child and 
is in compliance with the appropriate
rules and regulations of 
the State Superintendent of Education, the
school district in 
which the child is a resident shall pay the actual
cost of 
tuition for special education and related services provided

during the regular school term and during the summer school 
term if the
child's educational needs so require, excluding 
room, board and
transportation costs charged the child by that 
non-public school or
special education facility, public 
out-of-state school or county special
education facility, or 
$4,500 per year, whichever is less, and shall
provide him any 
necessary transportation.  "Nonpublic special
education 
facility" shall include a residential facility,
within or 
without the State of Illinois, which provides
special education 
and related services to meet the needs of the child by

utilizing private schools or public schools, whether located on 
the site
or off the site of the residential facility.

    The State Board of Education shall promulgate rules and 
regulations
for determining when placement in a private special 
education facility
is appropriate.  Such rules and regulations 
shall take into account
the various types of services needed by 
a child and the availability
of such services to the particular 
child in the public school.
In developing these rules and 
regulations the State Board of
Education shall consult with the 
Advisory Council on
Education of Children with Disabilities and 
hold public
hearings to secure recommendations from parents, 
school personnel,
and others concerned about this matter.

    The State Board of Education shall also promulgate rules 
and
regulations for transportation to and from a residential 
school.
Transportation to and from home to a residential school 
more than once
each school term shall be subject to prior 
approval by the State
Superintendent in accordance with the 
rules and regulations of the State
Board.

    A school district making tuition payments pursuant to this

Section is eligible for reimbursement from the State for the 
amount of
such payments actually made in excess of the district 
per capita tuition
charge for students not receiving special 
education services.
Such reimbursement shall be approved in 
accordance with Section 14-12.01
and each district shall file 
its claims, computed in accordance with rules
prescribed by the 
State Board of Education, on forms prescribed by the
State 
Superintendent of Education.  Data used as a basis of 
reimbursement
claims shall be for the preceding regular school 
term and summer school
term.  Each school district shall 
transmit its claims to the State Board of Education
on or 
before
August 15.  The State Board of Education, before 
approving any such claims,
shall determine their accuracy and 
whether they are based upon services
and facilities provided 
under approved programs.  Upon approval the State
Board shall 
cause vouchers to be prepared showing the amount due
for 
payment of reimbursement claims to school
districts, for 
transmittal to the State Comptroller on
the 30th day of 
September, December, and March, respectively, and the final

voucher, no later than June 20. If the
money appropriated by 
the General Assembly for such purpose for any year
is 
insufficient, it shall be apportioned on the basis of the 
claims approved.

    No child shall be placed in a special education program 
pursuant to
this Section if the tuition cost for special 
education and related
services increases more than 10 percent 
over the tuition cost for the
previous school year or exceeds 
$4,500 per year unless such costs have
been approved by the 
Illinois Purchased Care  Review Board.  The
Illinois Purchased 
Care Review Board shall consist of the following
persons, or 
their designees:  the Directors of Children and Family
Services, 
Public Health,
Public Aid, and the
Governor's Office of 
Management and Budget; the
Secretary of Human Services; the 
State Superintendent of Education; and such
other persons as 
the
Governor may  designate. The Review Board shall also consist 
of one non-voting member who is an administrator of a
private, 
nonpublic, special education school.  The Review Board shall 
establish rules and
regulations for its determination of 
allowable costs and payments made by
local school districts for 
special education, room and board, and other related
services 
provided by non-public schools or special education facilities 
and
shall establish uniform standards and criteria which it 
shall follow. The Review Board shall approve the usual and 
customary rate or rates of a special education program that (i) 
is offered by an out-of-state, non-public provider of 
integrated autism specific educational and autism specific 
residential services, (ii) offers 2 or more levels of 
residential care, including at least one locked facility, and 
(iii) serves 12 or fewer Illinois students. 
    In determining rates based on allowable costs, the Review 
Board shall consider any wage increases awarded by the General 
Assembly to front line personnel defined as direct support 
persons, aides, front-line supervisors, qualified intellectual 
disabilities professionals, nurses, and non-administrative 
support staff working in service settings in community-based 
settings within the State and adjust customary rates or rates 
of a special education program to be equitable to the wage 
increase awarded to similar staff positions in a community 
residential setting. Any wage increase awarded by the General 
Assembly to front line personnel defined as direct support 
persons, aides, front-line supervisors, qualified intellectual 
disabilities professionals, nurses, and non-administrative 
support staff working in community-based settings within the 
State, including the $0.75 per hour increase contained in 
Public Act 100-23 and the $0.50 per hour increase included in 
Public Act 100-23, shall also be a basis for any facility 
covered by this Section to appeal its rate before the Review 
Board under the process defined in Title 89, Part 900, Section 
340 of the Illinois Administrative Code. Illinois 
Administrative Code Title 89, Part 900, Section 342 shall be 
updated to recognize wage increases awarded to community-based 
settings to be a basis for appeal. However, any wage increase 
that is captured upon appeal from a previous year shall not be 
counted by the Review Board as revenue for the purpose of 
calculating a facility's future rate.
    Any definition used by the Review Board in administrative 
rule or policy to define "related organizations" shall include 
any and all exceptions contained in federal law or regulation 
as it pertains to the federal definition of "related 
organizations". 

    The Review Board shall establish uniform definitions and 
criteria for
accounting separately by special education, room 
and board and other
related services costs.  The Board shall 
also establish guidelines for
the coordination of services and 
financial assistance provided by all
State agencies to assure 
that no otherwise qualified child with a disability
receiving 
services under Article 14 shall be excluded from participation

in, be denied the benefits of or be subjected to discrimination 
under
any program or activity provided by any State agency.

    The Review Board shall review the costs for special 
education and
related services provided by non-public schools 
or special education
facilities and shall approve or disapprove 
such facilities in accordance
with the rules and regulations 
established by it with respect to
allowable costs.

    The State Board of Education shall provide administrative 
and staff support
for the Review Board as deemed reasonable by 
the State Superintendent of
Education.  This support shall not 
include travel expenses or other
compensation for any Review 
Board member other than the State Superintendent of
Education.

    The Review Board shall seek the advice of the Advisory 
Council on
Education of Children with Disabilities on the rules 
and
regulations to be
promulgated by it relative to providing 
special education services.

    If a child has been placed in a program in which the actual 
per pupil costs
of tuition for special education and related 
services based on program
enrollment, excluding room, board and 
transportation costs, exceed $4,500 and
such costs have been 
approved by the Review Board, the district shall pay such
total 
costs which exceed $4,500.  A district making such tuition 
payments in
excess of $4,500 pursuant to this Section shall be 
responsible for an amount in
excess of $4,500 equal to the 
district per capita
tuition charge and shall be eligible for 
reimbursement from the State for
the amount of such payments 
actually made in excess of the districts per capita
tuition 
charge for students not receiving special education services.

    If a child has been placed in an approved individual 
program and the
tuition costs including room and board costs 
have been approved by the
Review Board, then such room and 
board costs shall be paid by the
appropriate State agency 
subject to the provisions of Section 14-8.01 of
this Act.  Room 
and board costs not provided by a State agency other
than the 
State Board of Education shall be provided by the State Board

of Education on a current basis.  In no event, however, shall 
the
State's liability for funding of these tuition costs begin 
until after
the legal obligations of third party payors have 
been subtracted from
such costs.  If the money appropriated by 
the General Assembly for such
purpose for any year is 
insufficient, it shall be apportioned on the
basis of the 
claims approved.  Each district shall submit estimated claims to 
the State
Superintendent of Education.  Upon approval of such 
claims, the State
Superintendent of Education shall direct the 
State Comptroller to make payments
on a monthly basis. The 
frequency for submitting estimated
claims and the method of 
determining payment shall be prescribed in rules
and 
regulations adopted by the State Board of Education.   Such 
current state
reimbursement shall be reduced by an amount equal 
to the proceeds which
the child or child's parents are eligible 
to receive under any public or
private insurance or assistance 
program.  Nothing in this Section shall
be construed as 
relieving an insurer or similar third party from an
otherwise 
valid obligation to provide or to pay for services provided to

a child with a disability.

    If it otherwise qualifies, a school district is eligible 
for the
transportation reimbursement under Section 14-13.01 
and for the
reimbursement of tuition payments under this 
Section whether the
non-public school or special education 
facility, public out-of-state
school or county special 
education facility, attended by a child who
resides in that 
district and requires special educational services, is
within 
or outside of the State of Illinois.  However, a district is not

eligible to claim transportation reimbursement under this 
Section unless
the district certifies to the State 
Superintendent of Education that the
district is unable to 
provide special educational services required by
the child for 
the current school year.

    Nothing in this Section authorizes the reimbursement of a 
school
district for the amount paid for tuition of a child 
attending a
non-public school or special education facility, 
public out-of-state
school or county special education 
facility unless the school district
certifies to the State 
Superintendent of Education that the special
education program 
of that district is unable to meet the needs of that child

because of his disability and the State Superintendent of 
Education finds
that the school district is in substantial 
compliance with Section 14-4.01. However, if a child is 
unilaterally placed by a State agency or any court in a 
non-public school or special education facility, public 
out-of-state school, or county special education facility, a 
school district shall not be required to certify to the State 
Superintendent of Education, for the purpose of tuition 
reimbursement, that the special education program of that 
district is unable to meet the needs of a child because of his 
or her disability.

    Any educational or related services provided, pursuant to 
this
Section in a non-public school or special education 
facility or a
special education facility owned and operated by 
a county government
unit shall be at no cost to the parent or 
guardian of the child.
However, current law and practices 
relative to contributions by parents
or guardians for costs 
other than educational or related services are
not affected by 
this amendatory Act of 1978.

    Reimbursement for children attending public school 
residential facilities
shall be made in accordance with the 
provisions of this Section.

    Notwithstanding any other provision of law, any school 
district
receiving a payment under this Section or under 
Section 14-7.02b, 14-13.01, or
29-5 of this Code may classify 
all or a portion of the funds that
it receives in a particular 
fiscal year or from general State aid pursuant
to Section 
18-8.05 of this Code
as funds received in connection with any 
funding program for which
it is entitled to receive funds from 
the State in that fiscal year (including,
without limitation, 
any funding program referenced in this Section),
regardless of 
the source or timing of the receipt.  The district may not

classify more funds as funds received in connection with the 
funding
program than the district is entitled to receive in 
that fiscal year for that
program.  Any
classification by a 
district must be made by a resolution of its board of

education.  The resolution must identify the amount of any 
payments or
general State aid to be classified under this 
paragraph and must specify
the funding program to which the 
funds are to be treated as received in
connection therewith.  
This resolution is controlling as to the
classification of 
funds referenced therein.  A certified copy of the
resolution 
must be sent to the State Superintendent of Education.
The 
resolution shall still take effect even though a copy of the 
resolution has
not been sent to the State
Superintendent of 
Education in a timely manner.
 No
classification under this 
paragraph by a district shall affect the total amount
or timing 
of money the district is entitled to receive under this Code.

No classification under this paragraph by a district shall
in 
any way relieve the district from or affect any
requirements 
that otherwise would apply with respect to
that funding 
program, including any
accounting of funds by source, reporting 
expenditures by
original source and purpose,
reporting 
requirements,
or requirements of providing services.

(Source: P.A. 99-78, eff. 7-20-15; 99-143, eff. 7-27-15; 
100-587, eff. 6-4-18.)

 
    Section 50-15. The School Construction Law is amended  by 
adding Section 5-43 as follows:
 
    (105 ILCS 230/5-43 new)
    Sec. 5-43. School Construction Task Force.
    (a) There is hereby created the School Construction Task 
Force. The Task Force shall consist of the following members:
        (1) A member appointed by the Governor who shall serve 
    as the Chairperson.
        (2) The Director of the Governor's Office of Management 
    and Budget, or his or her designee, who shall serve as the 
    vice-chairperson.
        (3) The Executive Director of the Capital Development 
    Board or his or her designee.
        (4) The State Superintendent of Education or his or her 
    designee.
        (5) A representative appointed the Speaker of the House 
    of Representatives.
        (6) A senator appointed by the President of the Senate.
        (7) A representative appointed by the Minority Leader 
    of the House of Representatives.
        (8) A senator appointed by the Minority Leader of the 
    Senate.
        (9) Five public members appointed by the Governor 
    representing each of the following: 
            (A) Early childhood education programs.
            (B) Elementary school districts.
            (C) High school districts.
            (D) Unit districts.
            (E) Vocational education programs. 
    (b) The Task Force shall meet at the call of the 
Chairperson. The State Board of Education shall provide 
administrative and other support to the Task Force. Members of 
the Task Force shall serve without compensation, but may be 
reimbursed for travel and related expenses from funds 
appropriated for that purpose, subject to the rules of the 
appropriate travel control board.
    (c) The Task Force must review this Law and research the 
needs for capital improvements in schools throughout this 
State. On or before March 1, 2020, the Task Force must submit a 
report to the Governor, General Assembly, and the chairperson 
of the State Board of Education that outlines recommendations 
for revising this Law and implementing a sound capital program 
to support the capital needs of public schools in this State, 
early childhood education programs, and vocational education 
programs.
    (d) This Section is repealed on July 1, 2020. 
 
    Section 50-20. The Illinois Public Aid Code is amended by 
changing Sections 5-2 and 5A-2 and by adding Sections 5-5.14.5 
and  5-5h as follows:
 



    (305 ILCS 5/5-2)  (from Ch. 23, par. 5-2)


    Sec. 5-2. Classes of Persons Eligible.  
    Medical assistance under this
Article shall be available to 
any of the following classes of persons in
respect to whom a 
plan for coverage has been submitted to the Governor
by the 
Illinois Department and approved by him. If changes made in 
this Section 5-2 require federal approval, they shall not take 
effect until such approval has been received:

        1. Recipients of basic maintenance grants under 
    Articles III and IV.

        2. Beginning January 1, 2014, persons otherwise 
    eligible for basic maintenance under Article
III, 
    excluding any eligibility requirements that are 
    inconsistent with any federal law or federal regulation, as 
    interpreted by the U.S. Department of Health and Human 
    Services, but who fail to qualify thereunder on the basis 
    of need, and
who have insufficient income and resources to 
    meet the costs of
necessary medical care, including but not 
    limited to the following:


            (a) All persons otherwise eligible for basic 
        maintenance under Article
III but who fail to qualify 
        under that Article on the basis of need and who
meet 
        either of the following requirements:


                (i) their income, as determined by the 
            Illinois Department in
accordance with any federal 
            requirements, is equal to or less than 100% of the 
            federal poverty level; or


                (ii) their income, after the deduction of 
            costs incurred for medical
care and for other types 
            of remedial care, is equal to or less than 100% of 
            the federal poverty level.


            (b) (Blank).

        3. (Blank).

        4. Persons not eligible under any of the preceding 
    paragraphs who fall
sick, are injured, or die, not having 
    sufficient money, property or other
resources to meet the 
    costs of necessary medical care or funeral and burial

    expenses.


        5.(a) Beginning January 1, 2020, women Women during 
    pregnancy and during the
12-month 60-day period beginning 
    on the last day of the pregnancy, together with
their 
    infants,
whose income is at or below 200% of the federal 
    poverty level. Until September 30, 2019, or sooner if the 
    maintenance of effort requirements under the Patient 
    Protection and Affordable Care Act are eliminated or may be 
    waived before then, women during pregnancy and during the 
    12-month 60-day period beginning on the last day of the 
    pregnancy, whose countable monthly income, after the 
    deduction of costs incurred for medical care and for other 
    types of remedial care as specified in administrative rule, 
    is equal to or less than the Medical Assistance-No Grant(C) 
    (MANG(C)) Income Standard in effect on April 1, 2013 as set 
    forth in administrative rule.


        (b) The plan for coverage shall provide ambulatory 
    prenatal care to pregnant women during a
presumptive 
    eligibility period and establish an income eligibility 
    standard
that is equal to 200% of the federal poverty 
    level, provided that costs incurred
for medical care are 
    not taken into account in determining such income

    eligibility.


        (c) The Illinois Department may conduct a 
    demonstration in at least one
county that will provide 
    medical assistance to pregnant women, together
with their 
    infants and children up to one year of age,
where the 
    income
eligibility standard is set up to 185% of the 
    nonfarm income official
poverty line, as defined by the 
    federal Office of Management and Budget.
The Illinois 
    Department shall seek and obtain necessary authorization

    provided under federal law to implement such a 
    demonstration.  Such
demonstration may establish resource 
    standards that are not more
restrictive than those 
    established under Article IV of this Code.

        6. (a) Children younger than age 19 when countable 
    income is at or below 133% of the federal poverty level.  
    Until September 30, 2019, or sooner if the maintenance of 
    effort requirements under the Patient Protection and 
    Affordable Care Act are eliminated or may be waived before 
    then, children younger than age 19 whose countable monthly 
    income, after the deduction of costs incurred for medical 
    care and for other types of remedial care as specified in 
    administrative rule, is equal to or less than the Medical 
    Assistance-No Grant(C) (MANG(C)) Income Standard in effect 
    on April 1, 2013 as set forth in administrative rule.
        (b)  Children and youth who are under temporary custody 
    or guardianship of the Department of Children and Family 
    Services or who receive financial assistance in support of 
    an adoption or guardianship placement from the Department 
    of Children and Family Services. 

        7. (Blank).




        8. As required under federal law, persons who are 
    eligible for Transitional Medical Assistance as a result of 
    an increase in earnings or child or spousal support 
    received.  The plan for coverage for this class of persons 
    shall:


            (a) extend the medical assistance coverage to the 
        extent required by federal law; and


            (b) offer persons who have initially received 6 
        months of the
coverage provided in paragraph (a) above, 
        the option of receiving an
additional 6 months of 
        coverage, subject to the following:


                (i) such coverage shall be pursuant to 
            provisions of the federal
Social Security Act;


                (ii) such coverage shall include all services 
            covered under Illinois' State Medicaid Plan;


                (iii) no premium shall be charged for such 
            coverage; and


                (iv) such coverage shall be suspended in the 
            event of a person's
failure without good cause to 
            file in a timely fashion reports required for
this 
            coverage under the Social Security Act and 
            coverage shall be reinstated
upon the filing of 
            such reports if the person remains otherwise 
            eligible.

        9. Persons with acquired immunodeficiency syndrome 
    (AIDS) or with
AIDS-related conditions with respect to whom 
    there has been a determination
that but for home or 
    community-based services such individuals would
require 
    the level of care provided in an inpatient hospital, 
    skilled
nursing facility or intermediate care facility the 
    cost of which is
reimbursed under this Article.  Assistance 
    shall be provided to such
persons to the maximum extent 
    permitted under Title
XIX of the Federal Social Security 
    Act.

        10. Participants in the long-term care insurance 
    partnership program
established under the Illinois 
    Long-Term Care Partnership Program Act who meet the

    qualifications for protection of resources described in 
    Section 15 of that
Act.

        11. Persons with disabilities who are employed and 
    eligible for Medicaid,
pursuant to Section 
    1902(a)(10)(A)(ii)(xv) of the Social Security Act, and, 
    subject to federal approval, persons with a medically 
    improved disability who are employed and eligible for 
    Medicaid pursuant to Section 1902(a)(10)(A)(ii)(xvi) of 
    the Social Security Act, as
provided by the Illinois 
    Department by rule. In establishing eligibility standards 
    under this paragraph 11, the Department shall, subject to 
    federal approval:
            (a) set the income eligibility standard at not 
        lower than 350% of the federal poverty level;
            (b) exempt retirement accounts that the person 
        cannot access without penalty before the age
        of 59 1/2, 
        and medical savings accounts established pursuant to 
        26 U.S.C. 220;
            (c) allow non-exempt assets up to $25,000 as to 
        those assets accumulated during periods of eligibility 
        under this paragraph 11; and

            (d) continue to apply subparagraphs (b) and (c) in 
        determining the eligibility of the person under this 
        Article even if the person loses eligibility under this 
        paragraph 11.

        12. Subject to federal approval, persons who are 
    eligible for medical
assistance coverage under applicable 
    provisions of the federal Social Security
Act and the 
    federal Breast and Cervical Cancer Prevention and 
    Treatment Act of
2000.  Those eligible persons are defined 
    to include, but not be limited to,
the following persons:


            (1) persons who have been screened for breast or 
        cervical cancer under
the U.S. Centers for Disease 
        Control and Prevention Breast and Cervical Cancer

        Program established under Title XV of the federal 
        Public Health Services Act in
accordance with the 
        requirements of Section 1504 of that Act as 
        administered by
the Illinois Department of Public 
        Health; and


            (2) persons whose screenings under the above 
        program were funded in whole
or in part by funds 
        appropriated to the Illinois Department of Public 
        Health
for breast or cervical cancer screening.

        "Medical assistance" under this paragraph 12 shall be 
    identical to the benefits
provided under the State's 
    approved plan under Title XIX of the Social Security
Act.  
    The Department must request federal approval of the 
    coverage under this
paragraph 12 within 30 days after the 
    effective date of this amendatory Act of
the 92nd General 
    Assembly.

        In addition to the persons who are eligible for medical 
    assistance pursuant to subparagraphs (1) and (2) of this 
    paragraph 12, and to be paid from funds appropriated to the 
    Department for its medical programs, any uninsured person 
    as defined by the Department in rules residing in Illinois 
    who is younger than 65 years of age, who has been screened 
    for breast and cervical cancer in accordance with standards 
    and procedures adopted by the Department of Public Health 
    for screening, and who is referred to the Department by the 
    Department of Public Health as being in need of treatment 
    for breast or cervical cancer is eligible for medical 
    assistance benefits that are consistent with the benefits 
    provided to those persons described in subparagraphs (1) 
    and (2). Medical assistance coverage for the persons who 
    are eligible under the preceding sentence is not dependent 
    on federal approval, but  federal moneys may be used to pay 
    for services provided under that coverage upon federal 
    approval. 
        13. Subject to appropriation and to federal approval, 
    persons living with HIV/AIDS who are not otherwise eligible 
    under this Article and who qualify for services covered 
    under Section 5-5.04 as provided by the Illinois Department 
    by rule.

        14.    Subject to the availability of funds for this 
    purpose, the Department may provide coverage under this 
    Article to persons who reside in Illinois who are not 
    eligible under any of the preceding paragraphs and who meet 
    the income guidelines of paragraph 2(a) of this Section and 
    (i) have an application for asylum pending before the 
    federal Department of Homeland Security or on appeal before 
    a court of competent jurisdiction and are represented 
    either by counsel or by an advocate accredited by the 
    federal Department of Homeland Security and employed by a 
    not-for-profit organization in regard to that application 
    or appeal, or (ii) are receiving services through a 
    federally funded torture treatment center. Medical 
    coverage under this paragraph 14 may be provided for up to 
    24 continuous months from the initial eligibility date so 
    long as an individual continues to satisfy the criteria of 
    this paragraph 14. If an individual has an appeal pending 
    regarding an application for asylum before the Department 
    of Homeland Security, eligibility under this paragraph 14 
    may be extended until a final decision is rendered on the 
    appeal. The Department may adopt rules governing the 
    implementation of this paragraph 14.

        15. Family Care Eligibility.
            (a) On and after July 1, 2012, a parent or other 
        caretaker relative who is 19 years of age or  older when 
        countable income is at or below 133% of the federal 
        poverty level. A person may not spend down to become 
        eligible under this paragraph 15. 
            (b) Eligibility shall be reviewed annually.
            (c) (Blank).
            (d) (Blank).
            (e) (Blank).
            (f) (Blank).
            (g) (Blank).
            (h) (Blank).
            (i) Following termination of an individual's  
        coverage under this paragraph 15, the individual must 
        be determined eligible before the person can be 
        re-enrolled.
        16. Subject to appropriation, uninsured persons who 
    are not otherwise eligible under this Section who have been 
    certified and referred by the Department of Public Health 
    as having been screened and found to need diagnostic 
    evaluation or treatment, or both diagnostic evaluation and 
    treatment, for prostate or testicular cancer.  For the 
    purposes of this paragraph 16, uninsured persons are those 
    who do not have creditable coverage, as defined under the 
    Health Insurance Portability and Accountability Act, or 
    have otherwise exhausted any insurance benefits they may 
    have had, for prostate or testicular cancer diagnostic 
    evaluation or treatment, or both diagnostic evaluation and 
    treatment.

To be eligible, a person must furnish a Social 
    Security number.

A person's assets are exempt from 
    consideration in determining eligibility under this 
    paragraph 16.

Such persons shall be eligible for medical 
    assistance under this paragraph 16 for so long as they need 
    treatment for the cancer.  A person shall be considered to 
    need treatment if, in the opinion of the person's treating 
    physician, the person requires therapy directed toward 
    cure or palliation of prostate or testicular cancer, 
    including recurrent metastatic cancer that is a known or 
    presumed complication of prostate or testicular cancer and 
    complications resulting from the treatment modalities 
    themselves.  Persons who require only routine monitoring 
    services are not considered to need treatment.

"Medical 
    assistance" under this paragraph 16 shall be identical to 
    the benefits provided under the State's approved plan under 
    Title XIX of the Social Security Act.

Notwithstanding any 
    other provision of law, the Department (i) does not have a 
    claim against the estate of a deceased recipient of 
    services under this paragraph 16 and (ii) does not have a 
    lien against any homestead property or other legal or 
    equitable real property interest owned by a recipient of 
    services under this paragraph 16.
        17.  Persons who, pursuant to a waiver approved by the 
    Secretary of the U.S. Department of Health and Human 
    Services, are eligible for medical assistance under Title 
    XIX or XXI of the federal Social Security Act.  
    Notwithstanding any other provision of this Code and 
    consistent with the terms of the approved waiver, the 
    Illinois Department, may by rule: 
            (a)         Limit the geographic areas in which the waiver 
        program operates. 
            (b) Determine the scope, quantity, duration, and 
        quality, and the rate and method of reimbursement, of 
        the medical services to be provided, which may differ 
        from those for other classes of persons eligible for 
        assistance under this Article. 
            (c)         Restrict the persons' freedom in choice of 
        providers. 
        18. Beginning  January 1, 2014, persons aged 19 or 
    older, but younger than 65, who are not otherwise eligible 
    for medical assistance under this Section 5-2, who qualify 
    for medical assistance pursuant to 42 U.S.C. 
    1396a(a)(10)(A)(i)(VIII) and applicable federal 
    regulations, and who have income at or below 133% of the 
    federal poverty level plus 5% for the applicable family 
    size as determined pursuant to 42 U.S.C. 1396a(e)(14) and 
    applicable federal regulations.  Persons eligible for 
    medical assistance under this paragraph 18 shall receive 
    coverage for the Health Benefits Service Package as that 
    term is defined in subsection (m) of Section 5-1.1 of this 
    Code. If Illinois' federal medical assistance percentage 
    (FMAP) is reduced below 90% for persons eligible for 
    medical
assistance under this paragraph 18, eligibility 
    under this paragraph 18 shall cease no later than the end 
    of the third month following the month in which the 
    reduction in FMAP takes effect. 
        19. Beginning January 1, 2014, as required under 42 
    U.S.C. 1396a(a)(10)(A)(i)(IX), persons older than age 18 
    and younger than age 26 who are not otherwise eligible for 
    medical assistance under paragraphs (1) through (17) of 
    this Section who (i) were in foster care under the 
    responsibility of the State on the date of attaining age 18 
    or on the date of attaining age 21 when a court has 
    continued wardship for good cause as provided in Section 
    2-31 of the Juvenile Court Act of 1987 and (ii) received 
    medical assistance under the Illinois Title XIX State Plan 
    or waiver of such plan while in foster care. 
        20. Beginning January 1, 2018, persons who are 
    foreign-born victims of human trafficking, torture, or 
    other serious crimes as defined in Section 2-19 of this 
    Code and their  derivative family members if such persons: 
    (i)  reside in Illinois; (ii) are not eligible under any of 
    the preceding paragraphs;  (iii) meet the income guidelines 
    of subparagraph (a) of paragraph 2; and (iv) meet the 
    nonfinancial eligibility requirements of Sections 16-2, 
    16-3, and 16-5 of this Code. The Department may extend 
    medical assistance for persons who are foreign-born 
    victims of human trafficking, torture, or other serious 
    crimes whose medical assistance would be terminated 
    pursuant to subsection (b) of Section 16-5 if the 
    Department determines that the person, during the year of 
    initial eligibility (1)  experienced a health crisis, (2) 
    has been unable, after reasonable attempts, to obtain 
    necessary information from a third party, or (3) has other 
    extenuating circumstances that prevented the person from 
    completing his or her application for status. The 
    Department may adopt any rules necessary to implement the 
    provisions of this paragraph.
    In implementing the provisions of Public Act 96-20, the 
Department is authorized to adopt only those rules necessary, 
including emergency rules. Nothing in Public Act 96-20 permits 
the Department to adopt rules or issue a decision that expands 
eligibility for the FamilyCare Program to a person whose income 
exceeds 185% of the Federal Poverty Level as determined from 
time to time by the U.S. Department of Health and Human 
Services, unless the Department is provided with express 
statutory authority. 

    The eligibility of any such person for medical assistance 
under this
Article is not affected by the payment of any grant 
under the Senior
Citizens and Persons with Disabilities 
Property Tax Relief Act or any distributions or items of income 
described under
subparagraph (X) of
paragraph (2) of subsection 
(a) of Section 203 of the Illinois Income Tax
Act.
    The Department shall by rule establish the amounts of

assets to be disregarded in determining eligibility for medical 
assistance,
which shall at a minimum equal the amounts to be 
disregarded under the
Federal Supplemental Security Income 
Program.  The amount of assets of a
single person to be 
disregarded
shall not be less than $2,000, and the amount of 
assets of a married couple
to be disregarded shall not be less 
than $3,000.

    To the extent permitted under federal law, any person found 
guilty of a
second violation of Article VIIIA
shall be 
ineligible for medical assistance under this Article, as 
provided
in Section 8A-8.

    The eligibility of any person for medical assistance under 
this Article
shall not be affected by the receipt by the person 
of donations or benefits
from fundraisers held for the person 
in cases of serious illness,
as long as neither the person nor 
members of the person's family
have actual control over the 
donations or benefits or the disbursement
of the donations or 
benefits.

    Notwithstanding any other provision of this Code, if the 
United States Supreme Court holds Title II, Subtitle A, Section 
2001(a) of Public Law 111-148 to be unconstitutional, or if a 
holding of Public Law 111-148 makes Medicaid eligibility 
allowed under Section 2001(a) inoperable, the State or a unit 
of local government shall be prohibited from enrolling 
individuals in the Medical Assistance Program as the result of 
federal approval of a State Medicaid waiver on or after the 
effective date of this amendatory Act of the 97th General 
Assembly, and any individuals enrolled in the Medical 
Assistance Program pursuant to eligibility permitted as a 
result of such a State Medicaid waiver shall become immediately 
ineligible. 
    Notwithstanding any other provision of this Code, if an Act 
of Congress that becomes a Public Law eliminates Section 
2001(a) of Public Law 111-148, the State or a unit of local 
government shall be prohibited from enrolling individuals in 
the Medical Assistance Program as the result of federal 
approval of a State Medicaid waiver on or after the effective 
date of this amendatory Act of the 97th General Assembly, and 
any individuals enrolled in the Medical Assistance Program 
pursuant to eligibility permitted as a result of such a State 
Medicaid waiver shall become immediately ineligible. 
    Effective October 1, 2013, the determination of 
eligibility of persons who qualify under paragraphs 5, 6, 8, 
15, 17, and 18 of this Section shall comply with the 
requirements of 42 U.S.C. 1396a(e)(14) and applicable federal 
regulations. 
    The Department of Healthcare and Family Services, the 
Department of Human Services, and the Illinois health insurance 
marketplace shall work cooperatively to assist persons who 
would otherwise lose health benefits as a result of changes 
made under this amendatory Act of the 98th General Assembly to 
transition to other health insurance coverage. 
(Source: P.A. 98-104, eff. 7-22-13; 98-463, eff. 8-16-13; 
99-143, eff. 7-27-15; 99-870, eff. 8-22-16.)

 
    (305 ILCS 5/5-5.14.5 new)
    Sec. 5-5.14.5. Treatment; substance use disorder and 
mental health. The Department shall consult with stakeholders 
and General Assembly members for input on a plan to develop 
enhanced Medicaid rates for substance use disorder treatment 
and mental health treatment in underserved communities. The 
Department shall present the plan to General Assembly members 
within 3 months of the effective date of this amendatory Act of 
the 101st General Assembly, which will specifically address 
ensuring access to treatment in provider deserts. Within 4 
months of the effective date of this amendatory Act of the 
101st General Assembly, the Department shall submit a State 
plan amendment to create medical assistance enhanced rates to 
enhance access to those to community mental health services and 
substance abuse services for underserved communities.

Subject 
to federal approval, the Department shall create medical 
assistance enhanced rates for community mental health services 
and substance abuse providers for underserved communities to 
enhance access to those communities.
 
    (305 ILCS 5/5-5h new)
    Sec. 5-5h. Long-term acute care hospital base rates.
    (a) The base per diem rate paid to long-term acute care 
hospitals for Medicaid services on and after January 1, 2020 
must be $60 more than the base rate in effect on June 30, 2019.
    (b) Nothing in this Section shall change the rates 
authorized under Section 5A-12.6 or the Long-Term Acute Care 
Hospital Quality Improvement Transfer Program Act.
 
    (305 ILCS 5/5A-2)  (from Ch. 23, par. 5A-2)
    (Section scheduled to be repealed on July 1, 2020)
    Sec. 5A-2. Assessment.


    (a)(1)
Subject to Sections 5A-3 and 5A-10, for State fiscal 
years 2009 through 2018, or as long as continued under Section 
5A-16, an annual assessment on inpatient services is imposed on 
each hospital provider in an amount equal to $218.38 multiplied 
by the difference of the hospital's occupied bed days less the 
hospital's Medicare bed days, provided, however, that the 
amount of $218.38 shall be increased by a uniform percentage to 
generate an amount equal to 75% of the State share of the 
payments authorized under Section 5A-12.5, with such increase 
only taking effect upon the date that a State share for such 
payments is required under federal law. For the period of April 
through June 2015, the amount of $218.38 used to calculate the 
assessment under this paragraph shall, by emergency rule under 
subsection (s) of Section 5-45 of the Illinois Administrative 
Procedure Act, be increased by a uniform percentage to generate 
$20,250,000 in the aggregate for that period from all hospitals 
subject to the annual assessment under this paragraph. 
    (2) In addition to any other assessments imposed under this 
Article, effective July 1, 2016 and semi-annually thereafter 
through June 2018, or as provided in Section 5A-16, in addition 
to any federally required State share as authorized under 
paragraph (1), the amount of $218.38 shall be increased by a 
uniform percentage to generate an amount equal to 75% of the 
ACA Assessment Adjustment, as defined in subsection (b-6) of 
this Section. 
    For State fiscal years 2009 through 2018, or as provided in 
Section 5A-16, a hospital's occupied bed days and Medicare bed 
days shall be determined using the most recent data available 
from each hospital's 2005 Medicare cost report as contained in 
the Healthcare Cost Report Information System file, for the 
quarter ending on December 31, 2006, without regard to any 
subsequent adjustments or changes to such data.  If a hospital's 
2005 Medicare cost report is not contained in the Healthcare 
Cost Report Information System, then the Illinois Department 
may obtain the hospital provider's occupied bed days and 
Medicare bed days from any source available, including, but not 
limited to, records maintained by the hospital provider, which 
may be inspected at all times during business hours of the day 
by the Illinois Department or its duly authorized agents and 
employees. 
    (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State 
fiscal years 2019 and 2020, an annual assessment on inpatient 
services is imposed on each hospital provider in an amount 
equal to $197.19 multiplied by the difference of the hospital's 
occupied bed days less the hospital's Medicare bed days; 
however, for State fiscal year 2021 2020, the amount of $197.19 
shall be increased by a uniform percentage to generate an 
additional $6,250,000 in the aggregate for that period from all 
hospitals subject to the annual assessment under this 
paragraph.    For State fiscal years 2019 and 2020, a hospital's 
occupied bed days and Medicare bed days shall be determined 
using the most recent data available from each hospital's 2015 
Medicare cost report as contained in the Healthcare Cost Report 
Information System file, for the quarter ending on March 31, 
2017, without regard to any subsequent adjustments or changes 
to such data. If a hospital's 2015 Medicare cost report is not 
contained in the Healthcare Cost Report Information System, 
then the Illinois Department may obtain the hospital provider's 
occupied bed days and Medicare bed days from any source 
available, including, but not limited to, records maintained by 
the hospital provider, which may be inspected at all times 
during business hours of the day by the Illinois Department or 
its duly authorized agents and employees. Notwithstanding any 
other provision in this Article, for a hospital provider that 
did not have a 2015 Medicare cost report, but paid an 
assessment in State fiscal year 2018 on the basis of 
hypothetical data, that assessment amount shall be used for 
State fiscal years 2019 and 2020; however, for State fiscal 
year 2021 2020, the assessment amount shall be increased by the 
proportion that it represents of the total annual assessment 
that is generated from all hospitals in order to generate 
$6,250,000 in the aggregate for that period from all hospitals 
subject to the annual assessment under this paragraph.
    Subject to Sections 5A-3 and 5A-10, for State fiscal years 
2021 through 2024, an annual assessment on inpatient services 
is imposed on each hospital provider in an amount equal to 
$197.19 multiplied by the difference of the hospital's occupied 
bed days less the hospital's Medicare bed days, provided 
however, that the amount of $197.19 used to calculate the 
assessment under this paragraph shall, by rule, be adjusted by 
a uniform percentage to generate the same total annual 
assessment that was generated in State fiscal year 2020 from 
all hospitals subject to the annual assessment under this 
paragraph plus $6,250,000.  For State fiscal years 2021 and 
2022, a hospital's occupied bed days and Medicare bed days 
shall be determined using the most recent data available from 
each hospital's 2017 Medicare cost report as contained in the 
Healthcare Cost Report Information System file, for the quarter 
ending on March 31, 2019, without regard to any subsequent 
adjustments or changes to such data. For State fiscal years 
2023 and 2024, a hospital's occupied bed days and Medicare bed 
days shall be determined using the most recent data available 
from each hospital's 2019 Medicare cost report as contained in 
the Healthcare Cost Report Information System file, for the 
quarter ending on March 31, 2021, without regard to any 
subsequent adjustments or changes to such data. 
    (b) (Blank).


    (b-5)(1) Subject to Sections 5A-3 and 5A-10, for the 
portion of State fiscal year 2012, beginning June 10, 2012 
through June 30, 2012, and for State fiscal years 2013 through 
2018, or as provided in Section 5A-16, an annual assessment on 
outpatient services is imposed on each hospital provider in an 
amount equal to .008766 multiplied by the hospital's outpatient 
gross revenue, provided, however, that the amount of .008766 
shall be increased by a uniform percentage to generate an 
amount equal to 25% of the State share of the payments 
authorized under Section 5A-12.5, with such increase only 
taking effect upon the date that a State share for such 
payments is required under federal law. For the period 
beginning June 10, 2012 through June 30, 2012, the annual 
assessment on outpatient services shall be prorated by 
multiplying the assessment amount by a fraction, the numerator 
of which is 21 days and the denominator of which is 365 days. 
For the period of April through June 2015, the amount of 
.008766 used to calculate the assessment under this paragraph 
shall, by emergency rule under subsection (s) of Section 5-45 
of the Illinois Administrative Procedure Act, be increased by a 
uniform percentage to generate $6,750,000 in the aggregate for 
that period from all hospitals subject to the annual assessment 
under this paragraph. 
    (2) In addition to any other assessments imposed under this 
Article, effective July 1, 2016 and semi-annually thereafter 
through June 2018, in addition to any federally required State 
share as authorized under paragraph (1), the amount of .008766 
shall be increased by a uniform percentage to generate an 
amount equal to 25% of the ACA Assessment Adjustment, as 
defined in subsection (b-6) of this Section. 
    For the portion of State fiscal year 2012, beginning June 
10, 2012 through June 30, 2012, and State fiscal years 2013 
through 2018, or as provided in Section 5A-16, a hospital's 
outpatient gross revenue shall be determined using the most 
recent data available from each hospital's 2009 Medicare cost 
report as contained in the Healthcare Cost Report Information 
System file, for the quarter ending on June 30, 2011, without 
regard to any subsequent adjustments or changes to such data. 
If a hospital's 2009 Medicare cost report is not contained in 
the Healthcare Cost Report Information System, then the 
Department may obtain the hospital provider's outpatient gross 
revenue from any source available, including, but not limited 
to, records maintained by the hospital provider, which may be 
inspected at all times during business hours of the day by the 
Department or its duly authorized agents and employees. 
    (3) Subject to Sections 5A-3, 5A-10, and 5A-16, for State 
fiscal years 2019 and 2020, an annual assessment on outpatient 
services is imposed on each hospital provider in an amount 
equal to .01358 multiplied by the hospital's outpatient gross 
revenue; however, for State fiscal year 2021 2020, the amount 
of .01358 shall be increased by a uniform percentage to 
generate an additional $6,250,000 in the aggregate for that 
period from all hospitals subject to the annual assessment 
under this paragraph.  For State fiscal years 2019 and 2020, a 
hospital's outpatient gross revenue shall be determined using 
the most recent data available from each hospital's 2015 
Medicare cost report as contained in the Healthcare Cost Report 
Information System file, for the quarter ending on March 31, 
2017, without regard to any subsequent adjustments or changes 
to such data. If a hospital's 2015 Medicare cost report is not 
contained in the Healthcare Cost Report Information System, 
then the Department may obtain the hospital provider's 
outpatient gross revenue from any source available, including, 
but not limited to, records maintained by the hospital 
provider, which may be inspected at all times during business 
hours of the day by the Department or its duly authorized 
agents and employees. Notwithstanding any other provision in 
this Article, for a hospital provider that did not have a 2015 
Medicare cost report, but paid an assessment in State fiscal 
year 2018 on the basis of hypothetical data, that assessment 
amount shall be used for State fiscal years 2019 and 2020; 
however, for State fiscal year 2021 2020, the assessment amount 
shall be increased by the proportion that it represents of the 
total annual assessment that is generated from all hospitals in 
order to generate $6,250,000 in the aggregate for that period 
from all hospitals subject to the annual assessment under this 
paragraph.
    Subject to Sections 5A-3 and 5A-10, for State fiscal years 
2021 through 2024, an annual assessment on outpatient services 
is imposed on each hospital provider in an amount equal to 
.01358 multiplied by the hospital's outpatient gross revenue, 
provided however, that the amount of .01358 used to calculate 
the assessment under this paragraph shall, by rule, be adjusted 
by a uniform percentage to generate the same total annual 
assessment that was generated in State fiscal year 2020 from 
all hospitals subject to the annual assessment under this 
paragraph plus $6,250,000.  For State fiscal years 2021 and 
2022, a hospital's outpatient gross revenue shall be determined 
using the most recent data available from each hospital's 2017 
Medicare cost report as contained in the Healthcare Cost Report 
Information System file, for the quarter ending on March 31, 
2019, without regard to any subsequent adjustments or changes 
to such data. For State fiscal years 2023 and 2024, a 
hospital's outpatient gross revenue shall be determined using 
the most recent data available from each hospital's 2019 
Medicare cost report as contained in the Healthcare Cost Report 
Information System file, for the quarter ending on March 31, 
2021, without regard to any subsequent adjustments or changes 
to such data. 
    (b-6)(1) As used in this Section, "ACA Assessment 
Adjustment" means:
        (A) For the period of July 1, 2016 through December 31, 
    2016, the product of .19125 multiplied by the sum of the 
    fee-for-service payments to hospitals as authorized under 
    Section 5A-12.5 and the adjustments authorized under 
    subsection (t) of Section 5A-12.2 to managed care 
    organizations for hospital services due and payable in the 
    month of April 2016 multiplied by 6.
        (B) For the period of January 1, 2017 through June 30, 
    2017, the product of .19125 multiplied by the sum of the 
    fee-for-service payments to hospitals as authorized under 
    Section 5A-12.5 and the adjustments authorized under 
    subsection (t) of Section 5A-12.2 to managed care 
    organizations for hospital services due and payable in the 
    month of October 2016 multiplied by 6, except that the 
    amount calculated under this subparagraph (B) shall be 
    adjusted, either positively or negatively, to account for 
    the difference between the actual payments issued under  
    Section 5A-12.5 for the period beginning July 1, 2016 
    through December 31, 2016 and the estimated payments due 
    and payable in the month of April 2016 multiplied by 6 as 
    described in subparagraph (A).
        (C) For the period of July 1, 2017 through December 31, 
    2017, the product of .19125 multiplied by the sum of the 
    fee-for-service payments to hospitals as authorized under 
    Section 5A-12.5 and the adjustments authorized under 
    subsection (t) of Section 5A-12.2 to managed care 
    organizations for hospital services due and payable in the 
    month of April 2017 multiplied by 6, except that the amount 
    calculated under this subparagraph (C) shall be adjusted, 
    either positively or negatively, to account for the 
    difference between the actual payments issued under 
    Section 5A-12.5 for the period beginning January 1, 2017 
    through June 30, 2017 and the estimated payments due and 
    payable in the month of October 2016 multiplied by 6 as 
    described in subparagraph (B).
        (D) For the period of January 1, 2018 through June 30, 
    2018, the product of .19125 multiplied by the sum of the 
    fee-for-service payments to hospitals as authorized under 
    Section 5A-12.5 and the adjustments authorized under 
    subsection (t) of Section 5A-12.2 to managed care 
    organizations for hospital services due and payable in the 
    month of October 2017 multiplied by 6, except that:
            (i) the amount calculated under this subparagraph 
        (D) shall be adjusted, either positively or 
        negatively, to account for the difference between the 
        actual payments issued under Section 5A-12.5 for the 
        period of July 1, 2017 through December 31, 2017 and 
        the estimated payments due and payable in the month of 
        April 2017 multiplied by 6 as described in subparagraph 
        (C); and
            (ii) the amount calculated under this subparagraph 
        (D) shall be adjusted to include the product of .19125 
        multiplied by the sum of the fee-for-service payments, 
        if any, estimated to be paid to hospitals under 
        subsection (b) of Section 5A-12.5.
    (2) The Department shall complete and apply a final 
reconciliation of the ACA Assessment Adjustment prior to June 
30, 2018 to account for:
        (A) any differences between the actual payments issued 
    or scheduled to be issued prior to June 30, 2018 as 
    authorized in Section 5A-12.5 for the period of January 1, 
    2018 through June 30, 2018 and the estimated payments due 
    and payable in the month of October 2017 multiplied by 6 as 
    described in subparagraph (D); and
        (B) any  difference between the estimated 
    fee-for-service payments under subsection (b) of Section 
    5A-12.5 and the amount of such payments that are actually 
    scheduled to be paid.
    The Department shall notify hospitals of any additional 
amounts owed or reduction credits to be applied to the June 
2018 ACA Assessment Adjustment.  This is to be considered the 
final reconciliation for the ACA Assessment Adjustment.
    (3) Notwithstanding any other provision of this Section, if 
for any reason the scheduled payments under subsection (b) of 
Section 5A-12.5 are not issued in full by the final day of the 
period authorized under subsection (b) of Section 5A-12.5, 
funds collected from each hospital pursuant to subparagraph (D) 
of paragraph (1) and pursuant to paragraph (2), attributable to 
the scheduled payments authorized under subsection (b) of 
Section 5A-12.5 that are not issued in full by the final day of 
the period attributable to each payment authorized under 
subsection (b) of Section 5A-12.5, shall be refunded.
    (4) The increases authorized under paragraph (2) of 
subsection (a) and paragraph (2) of subsection (b-5) shall be 
limited to the federally required State share of the total 
payments authorized under Section 5A-12.5 if the sum of such 
payments yields an annualized amount equal to or less than 
$450,000,000, or if the adjustments authorized under 
subsection (t) of  Section 5A-12.2 are found not to be 
actuarially sound; however, this limitation shall not apply to 
the fee-for-service payments described in subsection (b) of 
Section 5A-12.5.
    (c) (Blank).


    (d) Notwithstanding any of the other provisions of this 
Section, the Department is authorized to adopt rules to reduce 
the rate of any annual assessment imposed under this Section, 
as authorized by Section 5-46.2 of the Illinois Administrative 
Procedure Act.

    (e) Notwithstanding any other provision of this Section, 
any plan providing for an assessment on a hospital provider as 
a permissible tax under Title XIX of the federal Social 
Security Act and Medicaid-eligible payments to hospital 
providers from the revenues derived from that assessment shall 
be reviewed by the Illinois Department of Healthcare and Family 
Services, as the Single State Medicaid Agency required by 
federal law, to determine whether those assessments and 
hospital provider payments meet federal Medicaid standards. If 
the Department determines that the elements of the plan may 
meet federal Medicaid standards and a related State Medicaid 
Plan Amendment is prepared in a manner and form suitable for 
submission, that State Plan Amendment shall be submitted in a 
timely manner for review by the Centers for Medicare and 
Medicaid Services of the United States Department of Health and 
Human Services and subject to approval by the Centers for 
Medicare and Medicaid Services of the United States Department 
of Health and Human Services. No such plan shall become 
effective without approval by the Illinois General Assembly by 
the enactment into law of related legislation. Notwithstanding 
any other provision of this Section, the Department is 
authorized to adopt rules to reduce the rate of any annual 
assessment imposed under this Section.  Any such rules may be 
adopted by the Department under Section 5-50 of the Illinois 
Administrative Procedure Act. 
(Source: P.A. 99-2, eff. 3-26-15; 99-516, eff. 6-30-16; 
100-581, eff. 3-12-18.)


 
    Section 50-21. If and only if Senate  Bill 1321 of the 101st 
General Assembly becomes law in the form in which it passed the 
General Assembly on May 30, 2019, then the Illinois Public Aid 
Code is amended  by changing Section 11-5.3 as follows:
 
    (305 ILCS 5/11-5.3)
    Sec. 11-5.3. Procurement of vendor to verify eligibility 
for assistance under Article V.
    (a) No later than 60 days after the effective date of this 
amendatory Act of the 97th General Assembly, the Chief 
Procurement Officer for General Services, in consultation with 
the Department of Healthcare and Family Services, shall conduct 
and complete any procurement necessary to procure a vendor to 
verify eligibility for assistance under Article V of this Code.  
Such authority shall include procuring a vendor to assist the 
Chief Procurement Officer in conducting the procurement. The 
Chief Procurement Officer and the Department shall jointly 
negotiate final contract terms with a vendor selected by the 
Chief Procurement Officer. Within 30 days of selection of an 
eligibility verification vendor, the Department of Healthcare 
and Family Services shall enter into a contract with the 
selected vendor.  The Department of Healthcare and Family 
Services and the Department of Human Services shall cooperate 
with and provide any information requested by the Chief 
Procurement Officer to conduct the procurement. 
    (b) Notwithstanding any other provision of law, any 
procurement or contract necessary to comply with this Section 
shall be exempt from: (i) the Illinois Procurement Code  
pursuant to Section 1-10(h) of the Illinois Procurement Code, 
except that bidders shall comply with the disclosure 
requirement in Sections 50-10.5(a) through (d), 50-13, 50-35, 
and 50-37 of the Illinois Procurement Code and a vendor awarded 
a contract under this Section shall comply with Section 50-37 
of the Illinois Procurement Code; (ii) any administrative rules 
of this State pertaining to procurement or contract formation; 
and (iii) any State  or Department policies or procedures 
pertaining to procurement,  contract formation, contract award, 
and Business Enterprise Program approval. 
    (c) Upon becoming operational, the contractor shall 
conduct data matches using the name, date of birth, address, 
and Social Security Number of each applicant and recipient 
against public records to verify eligibility. The contractor, 
upon preliminary determination that an enrollee is eligible or 
ineligible, shall notify the Department, except that the 
contractor shall not make preliminary determinations regarding 
the eligibility of persons residing in long term care 
facilities whose income and resources were at or below the 
applicable financial eligibility standards at the time of their 
last review. Within 20 business days of such notification, the 
Department shall accept the recommendation or reject it with a 
stated reason. The Department shall retain final authority over 
eligibility determinations. The contractor shall keep a record 
of all preliminary determinations of ineligibility 
communicated to the Department. Within 30 days of the end of 
each calendar quarter, the Department and contractor shall file 
a joint report on a quarterly basis to the Governor, the 
Speaker of the House of Representatives, the Minority Leader of 
the House of Representatives, the Senate President, and the 
Senate Minority Leader. The report shall include, but  shall not 
be limited to, monthly recommendations of preliminary 
determinations of eligibility or ineligibility communicated by 
the contractor,  the actions taken on those preliminary 
determinations by the Department, and the stated reasons for 
those recommendations that the Department rejected. 
    (d) An eligibility verification vendor contract shall be 
awarded for an initial 2-year period with up to a maximum of 2 
one-year renewal options. Nothing in this Section shall compel 
the award of a contract to a vendor that fails to meet the 
needs of the Department. A contract with a vendor to assist in 
the procurement shall be awarded for a period of time not to 
exceed 6 months. 

    (e) The provisions of this Section shall be administered in 
compliance with federal law. 
    (f)     The State's Integrated Eligibility System shall be on a 
3-year audit cycle by  the Office of the Auditor General. 
(Source: 10100SB1321ham001.)
 
    Section 50-25. The Code of Civil Procedure is amended  by 
changing Sections 15-1504.1 and by reenacting and changing 
Section 15-1507.1 as follows:
 
    (735 ILCS 5/15-1504.1)
    Sec. 15-1504.1. Filing fee for Foreclosure Prevention 
Program Fund, Foreclosure Prevention Program Graduated Fund, 
and Abandoned Residential Property Municipality Relief Fund.
    (a) Fee paid by all plaintiffs with respect to residential 
real estate. With respect to residential real estate, at the 
time of the filing of a foreclosure complaint, the plaintiff 
shall pay to the clerk of the court in which the foreclosure 
complaint is filed a fee of $50 for deposit into the 
Foreclosure Prevention Program Fund, a special
fund created in 
the State treasury.  The clerk shall remit the fee collected 
pursuant to this subsection (a) to the State Treasurer to be 
expended for the purposes set forth in Section 7.30 of the 
Illinois Housing Development Act.  All fees paid by plaintiffs 
to the clerk of the court as provided in this subsection (a) 
shall be disbursed within 60 days after receipt by the clerk of 
the court as follows:  (i) 98% to the State Treasurer for 
deposit into the Foreclosure Prevention Program Fund, and (ii) 
2% to the clerk of the court to be retained by the clerk for 
deposit into the Circuit Court Clerk Operation and 
Administrative Fund to defray administrative expenses related 
to implementation of this subsection (a). Notwithstanding any 
other law to the contrary, the Foreclosure Prevention Program 
Fund is not subject to sweeps, administrative charge-backs, or 
any other fiscal maneuver that would in any way transfer any 
amounts from the Foreclosure Prevention Program Fund into any 
other fund of the State. 
    (a-5) Additional fee paid by plaintiffs with respect to 
residential real estate.
        (1) Until January 1, 2023 2020, with respect to 
    residential real estate, at the time of the filing of a 
    foreclosure complaint and in addition to the fee set forth 
    in subsection (a) of this Section, the plaintiff shall pay 
    to the clerk of the court in which the foreclosure 
    complaint is filed a fee for the Foreclosure Prevention 
    Program Graduated Fund and the Abandoned Residential 
    Property Municipality Relief Fund as follows: 
            (A) The fee shall be $500 if: 
                (i) the plaintiff, together with its 
            affiliates, has filed a sufficient
number of 
            foreclosure complaints so as to be included in the 
            first tier
foreclosure filing category and is 
            filing the complaint on its own behalf as
the 
            holder of the indebtedness; or
                (ii) the plaintiff, together with its 
            affiliates, has filed a sufficient
number of 
            foreclosure complaints so as to be included in the 
            first tier
foreclosure filing category and is 
            filing the complaint on behalf of a
mortgagee that, 
            together with its affiliates, has filed a 
            sufficient
number of foreclosure complaints so as 
            to be included in the first tier
foreclosure filing 
            category; or
                (iii) the plaintiff is not a depository 
            institution and is filing the complaint on behalf 
            of a mortgagee that, together with its affiliates, 
            has filed a sufficient number of foreclosure 
            complaints so as to be
included in the first tier 
            foreclosure filing category. 
            (B) The fee shall be $250 if: 
                (i) the plaintiff, together with its 
            affiliates, has filed a sufficient number of 
            foreclosure complaints so as to be included in the 
            second tier foreclosure filing category and is 
            filing the complaint on its own behalf as
the 
            holder of the indebtedness; or
                (ii) the plaintiff, together with its 
            affiliates, has filed a sufficient number of 
            foreclosure complaints so as to be included in the 
            first or second tier foreclosure filing category 
            and is filing the complaint on behalf
of a 
            mortgagee that, together with its affiliates, has 
            filed a sufficient
number of foreclosure 
            complaints so as to be included in the second tier 
            foreclosure filing category; or
                (iii) the plaintiff, together with its 
            affiliates, has filed a sufficient
number of 
            foreclosure complaints so as to be included in the 
            second tier
foreclosure filing category and is 
            filing the complaint on behalf of a
mortgagee that, 
            together with its affiliates, has filed a 
            sufficient
number of foreclosure complaints so as 
            to be included in the first tier
foreclosure filing 
            category; or
                (iv) the plaintiff is not a depository 
            institution and is filing the complaint on behalf 
            of a mortgagee that, together with its affiliates, 
            has
filed a sufficient number of foreclosure 
            complaints so as to be included in
the second tier 
            foreclosure filing category. 
            (C)  The fee shall be $50 if: 
                (i) the plaintiff, together with its 
            affiliates, has filed a sufficient number of 
            foreclosure complaints so as to be included in the 
            third tier foreclosure filing category and is 
            filing the complaint on its own behalf as
the 
            holder of the indebtedness; or
                (ii) the plaintiff, together with its 
            affiliates, has filed a sufficient number of 
            foreclosure complaints so as to be included in the 
            first, second, or third tier foreclosure filing 
            category and is filing the complaint on
behalf of a 
            mortgagee that, together with its affiliates, has 
            filed a sufficient
number of foreclosure 
            complaints so as to be included in the third tier 
            foreclosure filing category; or
                (iii) the plaintiff, together with its 
            affiliates, has filed a sufficient
number of 
            foreclosure complaints so as to be included in the 
            third tier
foreclosure filing category and is 
            filing the complaint on behalf of a
mortgagee that, 
            together with its affiliates, has filed a 
            sufficient
number of foreclosure complaints so as 
            to be included in the first tier
foreclosure filing 
            category; or 
                (iv) the plaintiff, together with its 
            affiliates, has filed a sufficient
number of 
            foreclosure complaints so as to be included in the 
            third tier
foreclosure filing category and is 
            filing the complaint on behalf of a
mortgagee that, 
            together with its affiliates, has filed a 
            sufficient
number of foreclosure complaints so as 
            to be included in the second tier
foreclosure 
            filing category; or
                (v) the plaintiff is not a depository 
            institution and is filing the complaint on behalf 
            of a mortgagee that, together with its affiliates, 
            has
filed a sufficient number of foreclosure 
            complaints so as to be included in
the third tier 
            foreclosure filing category. 
        (2) The clerk shall remit the fee collected pursuant to 
    paragraph (1) of this subsection (a-5) to the State 
    Treasurer to be expended for the purposes set forth in 
    Sections 7.30 and 7.31 of the Illinois Housing Development 
    Act and for administrative expenses.  All fees paid by 
    plaintiffs to the clerk of the court as provided in 
    paragraph (1) shall be disbursed within 60 days after 
    receipt by the clerk of the court as follows:
            (A)         28% to the State Treasurer for deposit into the 
        Foreclosure       Prevention Program Graduated Fund;
            (B)        70% to the State Treasurer for deposit into the 
        Abandoned       Residential Property Municipality Relief 
        Fund; and
            (C)       2% to the clerk of the court to be retained by 
        the clerk for deposit into the Circuit Court Clerk 
        Operation and Administrative Fund to defray 
        administrative expenses related to          implementation of 
        this subsection (a-5). 
        (3) Until January 1, 2023 2020, with respect to 
    residential real estate, at the time of the filing of a 
    foreclosure complaint, the plaintiff or plaintiff's 
    representative shall file a verified statement that states 
    which additional fee is due under paragraph (1) of this 
    subsection (a-5), unless the court has established another 
    process for a plaintiff or plaintiff's representative to 
    certify which additional fee is due under paragraph (1) of 
    this subsection (a-5).
        (4) If a plaintiff fails to provide the clerk of the 
    court with a true and correct statement of the additional 
    fee due under paragraph (1) of this subsection (a-5), and 
    the mortgagor reimburses the plaintiff for any erroneous 
    additional fee that was paid by the plaintiff to the clerk 
    of the court, the mortgagor may seek a refund of any 
    overpayment of the fee in an amount that shall not exceed 
    the difference between the higher additional fee paid under 
    paragraph (1) of this subsection (a-5) and the actual fee 
    due thereunder.  The mortgagor must petition the judge 
    within the foreclosure action for the award of any fee 
    overpayment pursuant to this paragraph (4) of this 
    subsection (a-5), and the award shall be determined by the 
    judge and paid by the clerk of the court out of the fund 
    account into which the clerk of the court deposits fees to 
    be remitted to the State Treasurer under paragraph (2) of 
    this subsection (a-5), the timing of which refund payment 
    shall be determined by the clerk of the court based upon 
    the availability of funds in the subject fund account.  This 
    refund shall be the mortgagor's sole remedy and a mortgagor 
    shall have no private right of action against the plaintiff 
    or plaintiff's representatives if the additional fee paid 
    by the plaintiff was erroneous. 
        (5) This subsection (a-5) is inoperative on and after 
    January 1, 2023 2020. 
    (b) Not later than March 1 of each year, the clerk of the 
court shall submit to the Illinois Housing Development 
Authority a report of the funds collected and remitted pursuant 
to this Section during the preceding year.

    (c) As used in this Section:
    "Affiliate" means any company that controls, is controlled 
by, or is under common control with another company.
    "Approved counseling agency" and "approved housing 
counseling" have the meanings ascribed to those terms in 
Section 7.30 of the Illinois Housing Development Act.
    "Depository institution" means a bank, savings bank, 
savings and loan association, or credit union chartered, 
organized, or holding a certificate of authority to do business 
under the laws of this State, another state, or the United 
States.
    "First tier foreclosure filing category" is a 
classification that only applies to a plaintiff that has filed 
175 or more foreclosure complaints on residential real estate 
located in Illinois during the calendar year immediately 
preceding the date of the filing of the subject foreclosure 
complaint.
    "Second tier foreclosure filing category" is a 
classification that only applies to a plaintiff that has filed 
at least 50, but no more than 174, foreclosure complaints on 
residential real estate located in Illinois during the calendar 
year immediately preceding the date of the filing of the 
subject foreclosure complaint. 
    "Third tier foreclosure filing category" is a 
classification that only applies to a plaintiff that has filed 
no more than 49 foreclosure complaints on residential real 
estate located in Illinois during the calendar year immediately 
preceding the date of the filing of the subject foreclosure 
complaint. 
    (d) In no instance shall the fee set forth in subsection 
(a-5) be assessed for any foreclosure complaint filed before 
the effective date of this amendatory Act of the 97th General 
Assembly.
    (e) Notwithstanding any other law to the contrary, the 
Abandoned Residential Property Municipality Relief Fund is not 
subject to sweeps, administrative charge-backs, or any other 
fiscal maneuver that would in any way transfer any amounts from 
the Abandoned Residential Property Municipality Relief Fund 
into any other fund of the State. 
(Source: P.A. 100-407, eff. 8-25-17.)
 
    (735 ILCS 5/15-1507.1)
    Sec. 15-1507.1. Judicial sale fee for Abandoned 
Residential Property Municipality Relief Fund.
    (a) Upon and at the sale of residential real estate under 
Section 15-1507, the purchaser shall pay to the person 
conducting the sale pursuant to Section 15-1507 a fee for 
deposit into the Abandoned Residential Property Municipality 
Relief Fund, a special
fund created in the State treasury. The 
fee shall be calculated at the rate of $1 for each $1,000 or 
fraction thereof of the amount paid by the purchaser to the 
person conducting the sale, as reflected in the receipt of sale 
issued to the purchaser, provided that in no event shall the 
fee exceed $300. No fee shall be paid by the mortgagee 
acquiring the residential real estate pursuant to its credit 
bid at the sale or by any mortgagee, judgment creditor, or 
other lienor acquiring the residential real estate whose rights 
in and to the residential real estate arose prior to the sale.  
Upon confirmation of the sale under Section 15-1508, the person 
conducting the sale shall remit the fee to the clerk of the 
court in which the foreclosure case is pending.  The clerk shall 
remit the fee to the State Treasurer as provided in this 
Section, to be expended for the purposes set forth in Section 
7.31 of the Illinois Housing Development Act.
    (b) All fees paid by purchasers as provided in this Section 
shall be disbursed within 60 days after receipt by the clerk of 
the court as follows: (i) 98% to the State Treasurer for 
deposit into the Abandoned Residential Property Municipality 
Relief Fund, and (ii) 2% to the clerk of the court to be 
retained by the clerk for deposit into the Circuit Court Clerk 
Operation and Administrative Fund to defray administrative 
expenses related to implementation of this Section.
    (c) Not later than March 1 of each year, the clerk of the 
court shall submit to the Illinois Housing Development 
Authority a report of the funds collected and remitted during 
the preceding year pursuant to this Section.
    (d) Subsections (a) and (b) of this Section are operative 
and shall become inoperative on January 1, 2023 2017. This 
Section is repealed on March 2, 2023 2017.
    (e) All actions taken in the collection and remittance of 
fees under this Section before the effective date of this 
amendatory Act of the 101st General Assembly are ratified, 
validated, and confirmed. 

(Source: P.A. 98-20, eff. 6-11-13; 99-493, eff. 12-17-15.)
 
ARTICLE 55.   ACCESS TO JUSTICE GRANTS

 
    Section 55-5. The Access to Justice Act is amended  by 
adding Section 16 as follows:
 
    (705 ILCS 95/16 new)
    Sec. 16. Fiscal year 2020 grants.  If and only if Senate 
Bill 262 of the 101st General Assembly becomes law, then funds 
appropriated for grants in Section 165 of Article 105 of Senate 
Bill 262 of the 101st General Assembly shall be awarded by the 
Department of Human Services in equal amounts to the Westside 
Justice Center and the Resurrection Project.
 
ARTICLE 60.   URBAN WEATHERIZATION INITIATIVE

 
    Section 60-5. The Urban Weatherization Initiative Act is 
amended  by changing Section 40-20 as follows:
 
    (30 ILCS 738/40-20)

    Sec. 40-20. Award of grants.

      
    (a) The Department shall award grants under this Article 
using a competitive request-for-proposal process administered 
by the Department and overseen by the Board. No more than 2% of 
funds used for grants may be retained by the Department for 
administrative costs, program evaluation, and technical 
assistance activities.
    (b) The Department must award grants competitively in 
accordance with the priorities described in this Article. 
Grants must be awarded in support of the implementation, 
expansion, or implementation and expansion  of weatherization 
and job training programs consistent with the priorities 
described in this Article. Strategies for grant use include, 
but are not limited to, the following:
        (1) Repair or replacement of inefficient heating and 
    cooling units.
        (2) Addressing of air infiltration with weather 
    stripping, caulking, thresholds, minor repairs to walls, 
    roofs, ceilings, and floors, and window and door 
    replacement.
        (3) Repair or replacement of water heaters.
        (4) Pipe, duct, or pipe and duct  insulation.
    (c) Portions of grant funds may be used for:
        (1) Work-aligned training in weatherization skill 
    sets, including skills necessary for career advancement in 
    the energy efficiency field.
        (2) Basic skills training, including soft-skill 
    training, and other workforce development services, 
    including mentoring, job development, support services, 
    transportation assistance, and wage subsidies tied to 
    training and employment in weatherization.
    (c-5) Portions of grant funds may also be used for any 
purpose for which bonds are issued under Section 4 of the Build 
Illinois Bond Act. 
    (d) All grant applicants must include a comprehensive plan 
for local community engagement. Grant recipients may devote a 
portion of awarded funds to conduct outreach activities 
designed to assure that eligible households and relevant 
workforce populations are made aware of the opportunities 
available under this Article. A portion of outreach activities 
must occur in convenient, local intake centers, including but 
not limited to churches, local schools, and community centers.
    (e) Any private, public, and non-profit entities that 
provide, or demonstrate desire and ability to provide, 
weatherization services that act to decrease the impact of 
energy costs on low-income areas and incorporate an effective 
local employment strategy are eligible grant applicants.
    (f) For grant recipients, maximum per unit expenditure 
shall not exceed $6,500.
    (g) A grant recipient may not be awarded grants totaling 
more than $500,000 per fiscal year.
    (h) A grant recipient may not use more than 15% of its  
total grant amount for administrative  expenses.

(Source: P.A. 96-37, eff. 7-13-09.)
 
ARTICLE 99.  EFFECTIVE DATE

 

    Section 99-99. Effective date. This Act takes effect upon 
becoming law.