Public Act 097-0732
 
SB3802 EnrolledLRB097 20447 PJG 65947 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
FY2013 Budget Implementation (Supplemental) Act.
 
    Section 1-5. Purpose. It is the purpose of this Act to make
changes in State programs that are necessary to implement the
Governor's fiscal year 2013 budget recommendations.
 
ARTICLE 5. AMENDATORY PROVISIONS

 
    Section 5-5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois is
amended by changing Sections 605-705 and 605-707 as follows:
 
    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
    Sec. 605-705. Grants to local tourism and convention
bureaus.
    (a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement a
program for the use of funds, as authorized under this Act, by
local tourism and convention bureaus. For the purposes of this
Act, bureaus eligible to receive funds are those local tourism
and convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;
(ii) in legal existence for a minimum of 2 years before July 1,
2001; (iii) operating with a paid, full-time staff whose sole
purpose is to promote tourism in the designated service area;
and (iv) affiliated with one or more municipalities or counties
that support the bureau with local hotel-motel taxes. After
July 1, 2001, bureaus requesting certification in order to
receive funds for the first time must be local tourism and
convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;
(ii) in legal existence for a minimum of 2 years before the
request for certification; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in the
designated service area; and (iv) affiliated with multiple
municipalities or counties that support the bureau with local
hotel-motel taxes. Each bureau receiving funds under this Act
will be certified by the Department as the designated recipient
to serve an area of the State. Notwithstanding the criteria set
forth in this subsection (a), or any rule adopted under this
subsection (a), the Director of the Department may provide for
the award of grant funds to one or more entities if in the
Department's judgment that action is necessary in order to
prevent a loss of funding critical to promoting tourism in a
designated geographic area of the State.
    (b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to
10% of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. During fiscal year 2013, the Department shall require
that any convention and tourism bureau receiving a grant under
this Section that requires matching funds shall provide
matching funds equal to no less than 50% of the grant amount.
During fiscal year 2013, the Department shall reserve
$2,000,000 of the available local tourism funds for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
(Source: P.A. 97-617, eff. 10-26-11.)
 
    (20 ILCS 605/605-707)  (was 20 ILCS 605/46.6d)
    Sec. 605-707. International Tourism Program.
    (a) The Department of Commerce and Economic Opportunity
must establish a program for international tourism. The
Department shall develop and implement the program on January
1, 2000 by rule. As part of the program, the Department may
work in cooperation with local convention and tourism bureaus
in Illinois in the coordination of international tourism
efforts at the State and local level. The Department may (i)
work in cooperation with local convention and tourism bureaus
for efficient use of their international tourism marketing
resources, (ii) promote Illinois in international meetings and
tourism markets, (iii) work with convention and tourism bureaus
throughout the State to increase the number of international
tourists to Illinois, (iv) provide training, research,
technical support, and grants to certified convention and
tourism bureaus, (v) provide staff, administration, and
related support required to manage the programs under this
Section, and (vi) provide grants for the development of or the
enhancement of international tourism attractions.
    (b) The Department shall make grants for expenses related
to international tourism and pay for the staffing,
administration, and related support from the International
Tourism Fund, a special fund created in the State Treasury. Of
the amounts deposited into the Fund in fiscal year 2000 after
January 1, 2000 through fiscal year 2011, 55% shall be used for
grants to convention and tourism bureaus in Chicago (other than
the City of Chicago's Office of Tourism) and 45% shall be used
for development of international tourism in areas outside of
Chicago. Of the amounts deposited into the Fund in fiscal year
2001 and thereafter, 55% shall be used for grants to convention
and tourism bureaus in Chicago, and of that amount not less
than 27.5% shall be used for grants to convention and tourism
bureaus in Chicago other than the City of Chicago's Office of
Tourism, and 45% shall be used for administrative expenses and
grants authorized under this Section and development of
international tourism in areas outside of Chicago, of which not
less than $1,000,000 shall be used annually to make grants to
convention and tourism bureaus in cities other than Chicago
that demonstrate their international tourism appeal and
request to develop or expand their international tourism
marketing program, and may also be used to provide grants under
item (vi) of subsection (a) of this Section. All of the amounts
deposited into the Fund in fiscal year 2012 and thereafter
shall be used for administrative expenses and grants authorized
under this Section and development of international tourism in
areas outside of Chicago, of which not less than $1,000,000
shall be used annually to make grants to convention and tourism
bureaus in cities other than Chicago that demonstrate their
international tourism appeal and request to develop or expand
their international tourism marketing program, and may also be
used to provide grants under item (vi) of subsection (a) of
this Section. Amounts appropriated to the State Comptroller for
administrative expenses and grants authorized by the Illinois
Global Partnership Act are payable from the International
Tourism Fund.
    (c) A convention and tourism bureau is eligible to receive
grant moneys under this Section if the bureau is certified to
receive funds under Title 14 of the Illinois Administrative
Code, Section 550.35. To be eligible for a grant, a convention
and tourism bureau must provide matching funds equal to the
grant amount. During fiscal year 2013, the Department shall
require that any convention and tourism bureau receiving a
grant under this Section that requires matching funds shall
provide matching funds equal to no less than 50% of the grant
amount. In certain circumstances as determined by the Director
of Commerce and Economic Opportunity, however, the City of
Chicago's Office of Tourism or any other convention and tourism
bureau may provide matching funds equal to no less than 50% of
the grant amount to be eligible to receive the grant. One-half
of this 50% may be provided through in-kind contributions.
Grants received by the City of Chicago's Office of Tourism and
by convention and tourism bureaus in Chicago may be expended
for the general purposes of promoting conventions and tourism.
(Source: P.A. 97-617, eff. 10-26-11.)
 
    Section 5-10. The Illinois Promotion Act is amended by
changing Section 4a as follows:
 
    (20 ILCS 665/4a)  (from Ch. 127, par. 200-24a)
    Sec. 4a. Funds.
    (1) All moneys deposited in the Tourism Promotion Fund
pursuant to this subsection are allocated to the Department for
utilization, as appropriated, in the performance of its powers
under Section 4; except that during fiscal year 2013, the
Department shall reserve $9,800,000 of the total funds
available for appropriation in the Tourism Promotion Fund for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
    As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department of
Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 13% of the net
revenue realized from the Hotel Operators' Occupation Tax Act
plus an amount equal to 13% of the net revenue realized from
any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability under that Act.
    (1.1) (Blank).
    (2) As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department of
Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 8% of the net revenue
realized from the Hotel Operators' Occupation Tax plus an
amount equal to 8% of the net revenue realized from any tax
imposed under Section 4.05 of the Chicago World's Fair-1992
Authority Act during the preceding month. "Net revenue realized
for a month" means the revenue collected by the State under
that Act during the previous month less the amount paid out
during that same month as refunds to taxpayers for overpayment
of liability under that Act.
    All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and
private entities in the State engaged in similar promotion
activities. Print or electronic media production made pursuant
to this subsection (2) for advertising promotion shall not
contain or include the physical appearance of or reference to
the name or position of any public officer. "Public officer"
means a person who is elected to office pursuant to statute, or
who is appointed to an office which is established, and the
qualifications and duties of which are prescribed, by statute,
to discharge a public duty for the State or any of its
political subdivisions.
    (3) Notwithstanding anything in this Section to the
contrary, amounts transferred from the General Revenue Fund to
the Tourism Promotion Fund pursuant to this Section shall not
exceed $26,300,000 in State fiscal year 2012.
(Source: P.A. 97-641, eff. 12-19-11.)
 
    Section 5-15. The Mental Health and Developmental
Disabilities Administrative Act is amended by adding Section
18.7 as follows:
 
    (20 ILCS 1705/18.7 new)
    Sec. 18.7. Home Services Medicaid Trust Fund.
    (a) The Home Services Medicaid Trust Fund is hereby created
as a special fund in the State treasury.
    (b) Amounts paid to the State during each State fiscal year
by the federal government under Title XIX or Title XXI of the
Social Security Act for services delivered in relation to the
Department's Home Services Program established pursuant to
Section 3 of the Disabled Persons Rehabilitation Act, and any
interest earned thereon, shall be deposited into the Fund.
    (c) Moneys in the Fund may be used by the Department for
the purchase of services, and operational and administrative
expenses, in relation to the Home Services Program.
 
    Section 5-20. The Disabled Persons Rehabilitation Act is
amended by changing Section 3 as follows:
 
    (20 ILCS 2405/3)  (from Ch. 23, par. 3434)
    Sec. 3. Powers and duties. The Department shall have the
powers and duties enumerated herein:
    (a) To co-operate with the federal government in the
administration of the provisions of the federal Rehabilitation
Act of 1973, as amended, of the Workforce Investment Act of
1998, and of the federal Social Security Act to the extent and
in the manner provided in these Acts.
    (b) To prescribe and supervise such courses of vocational
training and provide such other services as may be necessary
for the habilitation and rehabilitation of persons with one or
more disabilities, including the administrative activities
under subsection (e) of this Section, and to co-operate with
State and local school authorities and other recognized
agencies engaged in habilitation, rehabilitation and
comprehensive rehabilitation services; and to cooperate with
the Department of Children and Family Services regarding the
care and education of children with one or more disabilities.
    (c) (Blank).
    (d) To report in writing, to the Governor, annually on or
before the first day of December, and at such other times and
in such manner and upon such subjects as the Governor may
require. The annual report shall contain (1) a statement of the
existing condition of comprehensive rehabilitation services,
habilitation and rehabilitation in the State; (2) a statement
of suggestions and recommendations with reference to the
development of comprehensive rehabilitation services,
habilitation and rehabilitation in the State; and (3) an
itemized statement of the amounts of money received from
federal, State and other sources, and of the objects and
purposes to which the respective items of these several amounts
have been devoted.
    (e) (Blank).
    (f) To establish a program of services to prevent
unnecessary institutionalization of persons with Alzheimer's
disease and related disorders or persons in need of long term
care who are established as blind or disabled as defined by the
Social Security Act, thereby enabling them to remain in their
own homes or other living arrangements. Such preventive
services may include, but are not limited to, any or all of the
following:
        (1) home health services;
        (2) home nursing services;
        (3) homemaker services;
        (4) chore and housekeeping services;
        (5) day care services;
        (6) home-delivered meals;
        (7) education in self-care;
        (8) personal care services;
        (9) adult day health services;
        (10) habilitation services;
        (11) respite care; or
        (12) other nonmedical social services that may enable
    the person to become self-supporting.
    The Department shall establish eligibility standards for
such services taking into consideration the unique economic and
social needs of the population for whom they are to be
provided. Such eligibility standards may be based on the
recipient's ability to pay for services; provided, however,
that any portion of a person's income that is equal to or less
than the "protected income" level shall not be considered by
the Department in determining eligibility. The "protected
income" level shall be determined by the Department, shall
never be less than the federal poverty standard, and shall be
adjusted each year to reflect changes in the Consumer Price
Index For All Urban Consumers as determined by the United
States Department of Labor. The standards must provide that a
person may have not more than $10,000 in assets to be eligible
for the services, and the Department may increase the asset
limitation by rule. Additionally, 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.
    The services shall be provided to eligible persons to
prevent unnecessary or premature institutionalization, 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 their 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 Illinois Department on Aging. The Department shall set
rates and fees for services in a fair and equitable manner.
Services identical to those offered by the Department on Aging
shall be paid at the same rate.
    Personal care attendants shall be paid:
        (i) A $5 per hour minimum rate beginning July 1, 1995.
        (ii) A $5.30 per hour minimum rate beginning July 1,
    1997.
        (iii) A $5.40 per hour minimum rate beginning July 1,
    1998.
    Solely for the purposes of coverage under the Illinois
Public Labor Relations Act (5 ILCS 315/), personal care
attendants and personal assistants providing services under
the Department's Home Services Program shall be considered to
be public employees and the State of Illinois shall be
considered to be their employer as of the effective date of
this amendatory Act of the 93rd General Assembly, but not
before. The State shall engage in collective bargaining with an
exclusive representative of personal care attendants and
personal assistants working under the Home Services Program
concerning their terms and conditions of employment that are
within the State's control. Nothing in this paragraph shall be
understood to limit the right of the persons receiving services
defined in this Section to hire and fire personal care
attendants and personal assistants or supervise them within the
limitations set by the Home Services Program. The State shall
not be considered to be the employer of personal care
attendants and personal assistants for any purposes not
specifically provided in this amendatory Act of the 93rd
General Assembly, including but not limited to, purposes of
vicarious liability in tort and purposes of statutory
retirement or health insurance benefits. Personal care
attendants and personal assistants shall not be covered by the
State Employees Group Insurance Act of 1971 (5 ILCS 375/).
    The Department shall execute, relative to the nursing home
prescreening project, as authorized by Section 4.03 of the
Illinois Act on the Aging, written inter-agency agreements with
the Department on Aging and the Department of Public Aid (now
Department of Healthcare and Family Services), to effect the
following: (i) intake procedures and common eligibility
criteria for those persons who are receiving non-institutional
services; and (ii) 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 18
through 59 years of age shall be conducted by the Department.
    The Department is authorized to establish a system of
recipient cost-sharing for services provided under this
Section. The cost-sharing shall be based upon the recipient's
ability to pay for services, but in no case shall the
recipient's share exceed the actual cost of the services
provided. Protected income shall not be considered by the
Department in its determination of the recipient's ability to
pay a share of the cost of services. The level of cost-sharing
shall be adjusted each year to reflect changes in the
"protected income" level. The Department shall deduct from the
recipient's share of the cost of services any money expended by
the recipient for disability-related expenses.
    The Department, or the Department's authorized
representative, shall 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, blind, or permanently and totally disabled. 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 and the Department on Aging 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 March 30 each year.
    The requirement for reporting to the General Assembly shall
be satisfied by filing copies of the report with the Speaker,
the Minority Leader and the Clerk of the House of
Representatives and the President, the Minority Leader and the
Secretary of the Senate and the Legislative Research Unit, as
required by Section 3.1 of the General Assembly Organization
Act, and filing additional copies with the State Government
Report Distribution Center for the General Assembly as required
under paragraph (t) of Section 7 of the State Library Act.
    (g) To establish such subdivisions of the Department as
shall be desirable and assign to the various subdivisions the
responsibilities and duties placed upon the Department by law.
    (h) To cooperate and enter into any necessary agreements
with the Department of Employment Security for the provision of
job placement and job referral services to clients of the
Department, including job service registration of such clients
with Illinois Employment Security offices and making job
listings maintained by the Department of Employment Security
available to such clients.
    (i) To possess all powers reasonable and necessary for the
exercise and administration of the powers, duties and
responsibilities of the Department which are provided for by
law.
    (j) To establish a procedure whereby new providers of
personal care attendant services shall submit vouchers to the
State for payment two times during their first month of
employment and one time per month thereafter. In no case shall
the Department pay personal care attendants an hourly wage that
is less than the federal minimum wage.
    (k) To provide adequate notice to providers of chore and
housekeeping services informing them that they are entitled to
an interest payment on bills which are not promptly paid
pursuant to Section 3 of the State Prompt Payment Act.
    (l) To establish, operate and maintain a Statewide Housing
Clearinghouse of information on available, government
subsidized housing accessible to disabled persons and
available privately owned housing accessible to disabled
persons. The information shall include but not be limited to
the location, rental requirements, access features and
proximity to public transportation of available housing. The
Clearinghouse shall consist of at least a computerized database
for the storage and retrieval of information and a separate or
shared toll free telephone number for use by those seeking
information from the Clearinghouse. Department offices and
personnel throughout the State shall also assist in the
operation of the Statewide Housing Clearinghouse. Cooperation
with local, State and federal housing managers shall be sought
and extended in order to frequently and promptly update the
Clearinghouse's information.
    (m) To assure that the names and case records of persons
who received or are receiving services from the Department,
including persons receiving vocational rehabilitation, home
services, or other services, and those attending one of the
Department's schools or other supervised facility shall be
confidential and not be open to the general public. Those case
records and reports or the information contained in those
records and reports shall be disclosed by the Director only to
proper law enforcement officials, individuals authorized by a
court, the General Assembly or any committee or commission of
the General Assembly, and other persons and for reasons as the
Director designates by rule. Disclosure by the Director may be
only in accordance with other applicable law.
(Source: P.A. 94-252, eff. 1-1-06; 95-331, eff. 8-21-07.)
 
    Section 5-25. The State Finance Act is amended by changing
Sections 6z-21, 6z-27, 6z-30, 6z-45, 6z-81, 6z-82, 8.3, and 25
and by adding Sections 5.811, 5.812, 5.813, 6z-93, and 8g-1 as
follows:
 
    (30 ILCS 105/5.811 new)
    Sec. 5.811. The Home Services Medicaid Trust Fund.
 
    (30 ILCS 105/5.812 new)
    Sec. 5.812. The Estate Tax Refund Fund.
 
    (30 ILCS 105/5.813 new)
    Sec. 5.813. The FY13 Backlog Payment Fund.
 
    (30 ILCS 105/6z-21)  (from Ch. 127, par. 142z-21)
    Sec. 6z-21. Education Assistance Fund; transfers to and
from the Education Assistance Fund. All monies deposited into
the Education Assistance Fund, a special fund in the State
treasury which is hereby created, shall be appropriated to
provide financial assistance for elementary and secondary
education programs including, among others, distributions
under Section 18-19 of The School Code, and for higher
education programs. During fiscal years 2012 and 2013 only, the
State Comptroller may order transferred and the State Treasurer
may transfer from the General Revenue Fund to the Education
Assistance Fund, or the State Comptroller may order transferred
and the State Treasurer may transfer from the Education
Assistance Fund to the General Revenue Fund, such amounts as
may be required to honor the vouchers presented by the State
Universities Retirement System, by a public institution of
higher education, as defined in Section 1 of the Board of
Higher Education Act, or by the State Board of Education
pursuant to Sections 18-3, 18-4.3, 18-5, 18-6, and 18-7 of the
School Code.
(Source: P.A. 86-18.)
 
    (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 2012 2011, 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:
Adeline Jay Geo-Karis Illinois
    Beach Marina Fund...............................4,825 517
Aggregate Operations Regulatory Fund......................507
Agricultural Premium Fund..............................17,505
Alternate Fuels Fund......................................641
Appraisal Administration Fund...........................2,555
Asbestos Abatement Fund.................................3,563
Attorney General Court Ordered and Voluntary
    Compliance Payment Projects Fund....................9,010
Attorney General Whistleblower Reward and
    Protection Fund.....................................7,878
Bank and Trust Company Fund...........................114,670
Brownfields Redevelopment Fund..........................2,874
Build Illinois Capital Revolving Loan Fund................966
Capital Development Board Revolving Fund................3,163
Assisted Living and Shared Housing Regulatory Fund........532
Care Provider Fund for Persons with
    Developmental Disability.....................3,939 12,370
Clean Air Act (CAA) Permit Fund.........................9,789
Carolyn Adams Ticket for the Cure Grant Fund..............687
CDLIS/AAMVA Net Trust Fund................................609
Coal Mining Regulatory Fund.........................8,334 884
Coal Technology Development Assistance Fund............10,321
Common School Fund............................250,850 162,681
The Communications Revolving Fund...............33,809 79,373
Community Health Center Care Fund.........................599
Community Mental Health Medicaid Trust Fund......7,539 20,824
Corporate Franchise Tax Refund Fund.......................532
Corporate Headquarters Relocation Assistance Fund.......2,093
Credit Union Fund......................................17,110
Cycle Rider Safety Training Fund..........................546
DCFS Children's Services Fund.........................186,660
Death Certificate Surcharge Fund........................1,917
Department of Business Services Special
    Operations Fund...............................1,983 4,088
Department of Corrections Reimbursement and
    Education Fund.....................................29,617
Design Professionals Administration and
    Investigation Fund..................................6,341
Digital Divide Elimination Fund.........................3,314
The Downstate Public Transportation Fund.........19,258 6,423
Drivers Education Fund..............................1,491 676
The Education Assistance Fund...................40,564 40,799
Energy Efficiency Trust Fund............................1,946
Emergency Public Health Fund............................4,934
Environmental Protection Permit and
    Inspection Fund.................................4,620 913
Estate Tax Collection Distributive Fund.................1,315
Facilities Management Revolving Fund...........59,124 146,649
Fair and Exposition Fund..................................789
Federal Workforce Training Fund.......................141,336
Feed Control Fund.......................................1,133
The Fire Prevention Fund........................216,465 4,110
Food and Drug Safety Fund...............................2,216
General Professions Dedicated Fund...............28,411 7,978
The General Revenue Fund................16,043,536 17,684,627
Grade Crossing Protection Fund....................4,345 1,188
Hazardous Waste Fund..............................5,183 1,295
Health Facility Plan Review Fund........................2,063
Health and Human Services
    Medicaid Trust Fund..........................5,758 11,590
Healthcare Provider Relief Fund.................26,311 16,458
Home Inspector Administration Fund........................876
Home Care Services Agency Licensure Fund................1,025
Illinois Affordable Housing Trust Fund................763 799
Illinois Charity Bureau Fund............................2,011
Illinois Clean Water Fund.........................8,592 1,420
Illinois Department of Agriculture Laboratory Services
    Revolving Fund........................................665
Illinois Fire Fighters' Memorial Fund...................1,814
Illinois Forestry Development Fund......................2,642
Illinois Gaming Law Enforcement Fund....................1,674
Illinois Habitat Fund...................................4,192
Illinois Health Facilities Planning Fund................2,572
Illinois Power Agency Trust Fund.......................46,305
Illinois Power Agency Operations Fund..........110,651 30,960
Illinois Standardbred Breeders Fund.....................1,132
Illinois State Dental Disciplinary Fund.................6,888
Illinois State Fair Fund................................4,673
Illinois State Medical Disciplinary Fund...............27,524
Illinois State Pharmacy Disciplinary Fund...............8,373
Illinois School Asbestos Abatement Fund.................1,368
Illinois Tax Increment Fund.........................1,390 751
Illinois Thoroughbred Breeders Fund.....................1,808
Illinois Wildlife Preservation Fund.....................1,282
Illinois Veterans Rehabilitation Fund...................1,134
Illinois Workers' Compensation Commission
    Operations Fund..............................2,212 70,049
IMSA Income Fund..................................5,326 7,588
Income Tax Refund Fund.........................109,482 55,211
Insurance Financial Regulation Fund....................96,074
Insurance Premium Tax Refund Fund.......................7,589
Insurance Producer Administration Fund.................75,222
International Tourism Fund..............................2,814
Innovations in Long-term Care Quality Demonstration
    Grants Fund.........................................3,140
Lead Poisoning, Screening, Prevention and
    Abatement Fund......................................5,025
Live and Learn Fund..............................9,516 18,166
The Local Government Distributive Fund..........81,356 49,520
Local Tourism Fund......................................7,095
Long Term Care Monitor/Receiver Fund....................2,365
Long Term Care Provider Fund............................2,214
Low Level Radioactive Waste Facility Development and
    Operation Fund......................................3,880
Mandatory Arbitration Fund..............................2,926
Mental Health Fund................................2,806 6,210
Metabolic Screening and Treatment Fund.................19,342
Monitoring Device Driving Permit Administration Fee Fund..645
The Motor Fuel Tax Fund.........................80,083 31,806
Motor Vehicle License Plate Fund..................4,763 8,027
Motor Vehicle Theft Prevention Trust Fund..............59,407
Multiple Sclerosis Research Fund........................1,830
Natural Areas Acquisition Fund...................16,001 1,776
Nuclear Safety Emergency Preparedness Fund............216,920
Nursing Dedicated and Professional Fund..........10,167 2,180
Off-Highway Vehicle Trails Fund...........................794
Open Space Lands Acquisition and
    Development Fund.............................58,827 7,009
Optometric Licensing and Disciplinary Board Fund........1,408
Park and Conservation Fund.......................47,464 4,857
Partners for Conservation Fund.....................11,901 759
Pawnbroker Regulation Fund................................757
The Personal Property Tax Replacement Fund.....142,488 47,871
Pesticide Control Fund..................................3,903
Prisoner Review Board Vehicle and Equipment Fund........2,621
Plumbing Licensure and Program Fund.....................3,065
Professional Services Fund........................2,029 8,811
Professions Indirect Cost Fund........................191,548
Public Pension Regulation Fund..........................7,519
Public Health Laboratory Services Revolving Fund........1,420
The Public Transportation Fund..................52,905 18,837
Real Estate License Administration Fund................26,119
Registered Certified Public Accountants' Administration
    and Disciplinary Fund...............................1,547
Renewable Energy Resources Trust Fund...................1,601
Radiation Protection Fund..............................65,921
Rental Housing Support Program Fund...................865 681
The Road Fund.................................289,575 203,659
Regional Transportation Authority Occupation and
    Use Tax Replacement Fund......................1,833 1,010
Savings and Residential Finance Regulatory Fund........30,756
Secretary of State DUI Administration Fund..........765 1,350
Secretary of State Identification
    Security and Theft Prevention Fund............1,757 1,219
Secretary of State Special License Plate Fund.....2,304 3,194
Secretary of State Special Services Fund........10,045 14,404
Securities Audit and Enforcement Fund.............3,211 4,743
Securities Investors Education Fund.......................882
September 11th Fund.....................................1,062
Solid Waste Management Fund.......................9,494 1,348
State and Local Sales Tax Reform Fund.............3,638 1,984
State Boating Act Fund...........................38,425 3,155
State Construction Account Fund.................79,336 34,102
The State Garage Revolving Fund.................11,541 30,345
The State Lottery Fund..........................68,197 17,959
State Migratory Waterfowl Stamp Fund....................4,757
State Parks Fund.................................29,249 2,483
State Pensions Fund.................................1,000,000
State Pheasant Fund.......................................723
State Surplus Property Revolving Fund.............1,078 2,090
The Statistical Services Revolving Fund........40,944 105,824
Subtitle D Management Fund................................989
Supplemental Low Income Energy Assistance Fund.........48,768
Tobacco Settlement Recovery Fund.................2,501 30,157
Tourism Promotion Fund.................................14,362
Underground Resources Conservation Enforcement Fund.....1,722
Trauma Center Fund......................................6,569
Underground Storage Tank Fund....................69,453 7,216
The Vehicle Inspection Fund......................14,322 5,050
Violent Crime Victims Assistance Fund..................10,629
Weights and Measures Fund...............................3,408
1
Wildlife and Fish Fund.........................164,990 16,553
The Working Capital Revolving Fund..........281,376 31,272   
    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. 96-476, eff. 8-14-09; 96-976, eff. 7-2-10; 97-66,
eff. 6-30-11; revised 7-13-11.)
 
    (30 ILCS 105/6z-30)
    Sec. 6z-30. University of Illinois Hospital Services Fund.
    (a) The University of Illinois Hospital Services Fund is
created as a special fund in the State Treasury. The following
moneys shall be deposited into the Fund:
        (1) As soon as possible after the beginning of fiscal
    year 2010, and in no event later than July 30, the State
    Comptroller and the State Treasurer shall automatically
    transfer $30,000,000 from the General Revenue Fund to the
    University of Illinois Hospital Services Fund.
        (1.5) Starting in fiscal year 2011, as soon as possible
    after the beginning of each fiscal year, and in no event
    later than July 30, the State Comptroller and the State
    Treasurer shall automatically transfer $45,000,000 from
    the General Revenue Fund to the University of Illinois
    Hospital Services Fund; except that, in fiscal year 2012
    only, the State Comptroller and the State Treasurer shall
    transfer $90,000,000 from the General Revenue Fund to the
    University of Illinois Hospital Services Fund under this
    paragraph, and, in fiscal year 2013 only, the State
    Comptroller and the State Treasurer shall transfer no
    amounts from the General Revenue Fund to the University of
    Illinois Hospital Services Fund under this paragraph.
        (2) All intergovernmental transfer payments to the
    Department of Healthcare and Family Services by the
    University of Illinois made pursuant to an
    intergovernmental agreement under subsection (b) or (c) of
    Section 5A-3 of the Illinois Public Aid Code.
        (3) All federal matching funds received by the
    Department of Healthcare and Family Services (formerly
    Illinois Department of Public Aid) as a result of
    expenditures made by the Department that are attributable
    to moneys that were deposited in the Fund.
        (4) All other moneys received for the Fund from any
    other source, including interest earned thereon.
    (b) Moneys in the fund may be used by the Department of
Healthcare and Family Services, subject to appropriation and to
an interagency agreement between that Department and the Board
of Trustees of the University of Illinois, to reimburse the
University of Illinois Hospital for hospital and pharmacy
services, to reimburse practitioners who are employed by the
University of Illinois, to reimburse other health care
facilities operated by the University of Illinois, and to pass
through to the University of Illinois federal financial
participation earned by the State as a result of expenditures
made by the University of Illinois.
    (c) (Blank).
(Source: P.A. 95-331, eff. 8-21-07; 95-744, eff. 7-18-08;
96-45, eff. 7-15-09; 96-959, eff. 7-1-10.)
 
    (30 ILCS 105/6z-45)
    Sec. 6z-45. The School Infrastructure Fund.
    (a) The School Infrastructure Fund is created as a special
fund in the State Treasury.
    In addition to any other deposits authorized by law,
beginning January 1, 2000, on the first day of each month, or
as soon thereafter as may be practical, the State Treasurer and
State Comptroller shall transfer the sum of $5,000,000 from the
General Revenue Fund to the School Infrastructure Fund, except
that, notwithstanding any other provision of law, and in
addition to any other transfers that may be provided for by
law, before June 30, 2012, the Comptroller and the Treasurer
shall transfer $45,000,000 from the General Revenue Fund into
the School Infrastructure Fund, and, for fiscal year 2013 only,
the Treasurer and the Comptroller shall transfer $1,250,000
from the General Revenue Fund to the School Infrastructure Fund
on the first day of each month; provided, however, that no such
transfers shall be made from July 1, 2001 through June 30,
2003.
    (b) Subject to the transfer provisions set forth below,
money in the School Infrastructure Fund shall, if and when the
State of Illinois incurs any bonded indebtedness for the
construction of school improvements under the School
Construction Law, 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.
    In addition to other transfers to the General Obligation
Bond Retirement and Interest Fund made pursuant to Section 15
of the General Obligation Bond Act, upon each delivery of bonds
issued for construction of school improvements under the School
Construction Law, the State Comptroller shall compute and
certify to the State Treasurer the total amount of principal
of, interest on, and premium, if any, on such bonds during the
then current and each succeeding fiscal year. With respect to
the interest payable on variable rate bonds, such
certifications shall be calculated at the maximum rate of
interest that may be payable during the fiscal year, after
taking into account any credits permitted in the related
indenture or other instrument against the amount of such
interest required to be appropriated for that period.
    On or before the last day of each month, the State
Treasurer and State Comptroller shall transfer from the School
Infrastructure Fund to the General Obligation Bond Retirement
and Interest Fund an amount sufficient to pay the aggregate of
the principal of, interest on, and premium, if any, on the
bonds payable on their next payment date, divided by the number
of monthly transfers occurring between the last previous
payment date (or the delivery date if no payment date has yet
occurred) and the next succeeding payment date. Interest
payable on variable rate bonds shall be calculated at the
maximum rate of interest that may be payable for the relevant
period, after taking into account any credits permitted in the
related indenture or other instrument against the amount of
such interest required to be appropriated for that period.
Interest for which moneys have already been deposited into the
capitalized interest account within the General Obligation
Bond Retirement and Interest Fund shall not be included in the
calculation of the amounts to be transferred under this
subsection.
    (c) The surplus, if any, in the School Infrastructure Fund
after the payment of principal and interest on that bonded
indebtedness then annually due shall, subject to
appropriation, be used as follows:
    First - to make 3 payments to the School Technology
Revolving Loan Fund as follows:
        Transfer of $30,000,000 in fiscal year 1999;
        Transfer of $20,000,000 in fiscal year 2000; and
        Transfer of $10,000,000 in fiscal year 2001.
    Second - to pay the expenses of the State Board of
Education and the Capital Development Board in administering
programs under the School Construction Law, the total expenses
not to exceed $1,200,000 in any fiscal year.
    Third - to pay any amounts due for grants for school
construction projects and debt service under the School
Construction Law.
    Fourth - to pay any amounts due for grants for school
maintenance projects under the School Construction Law.
(Source: P.A. 92-11, eff. 6-11-01; 92-600, eff. 6-28-02; 93-9,
eff. 6-3-03.)
 
    (30 ILCS 105/6z-81)
    Sec. 6z-81. Healthcare Provider Relief Fund.
    (a) There is created in the State treasury a special fund
to be known as the Healthcare Provider Relief 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 only as follows:
        (1) Subject to appropriation, for payment by the
    Department of Healthcare and Family Services or by the
    Department of Human Services of medical bills and related
    expenses, including administrative expenses, for which the
    State is responsible 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, and the Senior Citizens and Disabled Persons
    Property Tax Relief and Pharmaceutical Assistance Act.
        (2) For repayment of funds borrowed from other State
    funds or from outside sources, including interest thereon.
    (c) The Fund shall consist of the following:
        (1) Moneys received by the State from short-term
    borrowing pursuant to the Short Term Borrowing Act on or
    after the effective date of this amendatory Act of the 96th
    General Assembly.
        (2) All federal matching funds received by the Illinois
    Department of Healthcare and Family Services as a result of
    expenditures made by the Department that are attributable
    to moneys deposited in the Fund.
        (3) All federal matching funds received by the Illinois
    Department of Healthcare and Family Services as a result of
    federal approval of Title XIX State plan amendment
    transmittal number 07-09.
        (4) All other moneys received for the Fund from any
    other source, including interest earned thereon.
    (d) In addition to any other transfers that may be provided
for by law, on the effective date of this amendatory Act of the
97th General Assembly, or as soon thereafter as practical, the
State Comptroller shall direct and the State Treasurer shall
transfer the sum of $365,000,000 from the General Revenue Fund
into the Healthcare Provider Relief Fund.
    (e) 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 $160,000,000 from the
General Revenue Fund to the Healthcare Provider Relief Fund.
    (f) Notwithstanding any other State law to the contrary,
and in addition to any other transfers that may be provided for
by law, the State Comptroller shall order transferred and the
State Treasurer shall transfer $500,000,000 to the Healthcare
Provider Relief Fund from the General Revenue Fund in equal
monthly installments of $100,000,000, with the first transfer
to be made on July 1, 2012, or as soon thereafter as practical,
and with each of the remaining transfers to be made on August
1, 2012, September 1, 2012, October 1, 2012, and November 1,
2012, or as soon thereafter as practical. This transfer may
assist the Department of Healthcare and Family Services in
improving Medical Assistance bill processing timeframes or in
meeting the possible requirements of Senate Bill 3397, or other
similar legislation, of the 97th General Assembly should it
become law.
(Source: P.A. 96-820, eff. 11-18-09; 96-1100, eff. 1-1-11;
97-44, eff. 6-28-11; 97-641, eff. 12-19-11.)
 
    (30 ILCS 105/6z-82)
    Sec. 6z-82. State Police Operations Assistance Fund.
    (a) There is created in the State treasury a special fund
known as the State Police Operations Assistance Fund. The Fund
shall receive revenue pursuant to Section 27.3a of the Clerks
of Courts Act. The Fund may also receive revenue from grants,
donations, appropriations, and any other legal source.
    (b) The Department of State Police may use moneys in the
Fund to finance any of its lawful purposes or functions.
    (c) Expenditures may be made from the Fund only as
appropriated by the General Assembly by law.
    (d) Investment income that is attributable to the
investment of moneys in the Fund shall be retained in the Fund
for the uses specified in this Section.
    (e) The State Police Operations Assistance Fund shall not
be subject to administrative chargebacks.
    (f) Notwithstanding any other provision of State law to the
contrary, on or after July 1, 2012, and until June 30, 2013, in
addition to any other transfers that may be provided for by
law, at the direction of and upon notification from the
Director of State Police, the State Comptroller shall direct
and the State Treasurer shall transfer amounts into the State
Police Operations Assistance Fund from the designated funds not
exceeding the following totals:
    State Police Vehicle Fund......................$2,250,000
    State Police Wireless Service
        Emergency Fund.............................$2,500,000
    State Police Services Fund.....................$3,500,000
(Source: P.A. 96-1029, eff. 7-13-10; 97-333, eff. 8-12-11.)
 
    (30 ILCS 105/6z-93 new)
    Sec. 6z-93. FY 13 Backlog Payment Fund. The FY 13 Backlog
Payment Fund is created as a special fund in the State
treasury. Beginning July 1, 2012 and on or before December 31,
2012, the State Comptroller shall direct and the State
Treasurer shall transfer funds from the FY 13 Backlog Payment
Fund to the General Revenue Fund as needed for the payment of
vouchers and transfers to other State funds obligated in State
fiscal year 2012, other than costs incurred for claims under
the Medical Assistance Program.
 
    (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 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;
        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 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, 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
this amendatory Act of the 93rd General Assembly.
    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 this amendatory Act of the 94th General Assembly
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. 96-34, eff. 7-13-09; 96-959, eff. 7-1-10; 97-72,
eff. 7-1-11.)
 
    (30 ILCS 105/8g-1 new)
    Sec. 8g-1. FY13 fund transfers. In addition to any other
transfers that may be provided for by law, on and after July 1,
2012 and until May 1, 2013, 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, 2013.
 
    (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) 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) 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) 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-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 may be made by the Department of
Healthcare and Family Services and 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 from the
Health Insurance Reserve Fund and the Local Government 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 payments made by
the Department of Healthcare and Family Services, child care
payments made by the Department of Human Services, and payments
made at the discretion of the Department of Healthcare and
Family Services from the Health Insurance Reserve Fund and the
Local Government Health Insurance Reserve Fund 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.
    (c) Further, payments may be made by the Department of
Public Health, the Department of Human Services (acting as
successor to the Department of Public Health under the
Department of Human Services Act), and the Department of
Healthcare and Family Services from their respective
appropriations for grants for medical care to or on behalf of
persons suffering from chronic renal disease, persons
suffering from hemophilia, rape victims, and 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, the
Department of Human Services, and the Department of Healthcare
and Family Services from their respective appropriations for
grants for medical care to or on behalf of persons suffering
from chronic renal disease, persons suffering from hemophilia,
rape victims, and 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.
(Source: P.A. 96-928, eff. 6-15-10; 96-958, eff. 7-1-10;
96-1501, eff. 1-25-11; 97-75, eff. 6-30-11; 97-333, eff.
8-12-11.)
 
    Section 5-30. 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
(20 ILCS 2505/2505-650). Except as provided in subsections (c),
(e), (f), and (g) 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 (20 ILCS 2505/2505-650) 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 January 31, 2025, 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 February 1, 2025, 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) 9.23% (10% of the ratio of the 3% individual income tax
rate prior to 2011 to the 3.25% individual income tax rate
after 2024) 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) 10% 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.
    (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 this amendatory Act of the 93rd General Assembly, 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
    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 this amendatory Act of the 93rd General Assembly, 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
    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, for paying rebates
    under Section 208.1 in the event that the amounts in the
    Homeowners' Tax Relief Fund are insufficient for that
    purpose, 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 during the
preceding month, 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 during the preceding month,
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.
(Source: P.A. 96-45, eff. 7-15-09; 96-328, eff. 8-11-09;
96-959, eff. 7-1-10; 96-1496, eff. 1-13-11; 97-72, eff.
7-1-11.)
 
    Section 5-35. The Illinois Estate and Generation-Skipping
Transfer Tax Act is amended by changing Sections 6 and 13 as
follows:
 
    (35 ILCS 405/6)  (from Ch. 120, par. 405A-6)
    Sec. 6. Returns and payments.
    (a) Due Dates. The Illinois transfer tax shall be paid and
the Illinois transfer tax return shall be filed on the due date
or dates, respectively, including extensions, for paying the
federal transfer tax and filing the related federal return.
    (b) Installment payments and deferral. In the event that
any portion of the federal transfer tax is deferred or to be
paid in installments under the provisions of the Internal
Revenue Code, the portion of the Illinois transfer tax which is
subject to deferral or payable in installments shall be
determined by multiplying the Illinois transfer tax by a
fraction, the numerator of which is the gross value of the
assets included in the transferred property having a tax situs
in this State and which give rise to the deferred or
installment payment under the Internal Revenue Code, and the
denominator of which is the gross value of all assets included
in the transferred property having a tax situs in this State.
Deferred payments and installment payments, with interest,
shall be paid at the same time and in the same manner as
payments of the federal transfer tax are required to be made
under the applicable Sections of the Internal Revenue Code,
provided that the rate of interest on unpaid amounts of
Illinois transfer tax shall be determined under this Act.
Acceleration of payment under this Section shall occur under
the same circumstances and in the same manner as provided in
the Internal Revenue Code.
    (c) Who shall file and pay. The Illinois transfer tax
return (including any supplemental or amended return) shall be
filed, and the Illinois transfer tax (including any additional
tax that may become due) shall be paid by the same person or
persons, respectively, who are required to pay the federal
transfer tax and file the federal return, or who would have
been required to pay a federal transfer tax and file a federal
return if a federal transfer tax were due.
    (d) Where to file return. The executed Illinois transfer
tax return shall be filed with the Attorney General. In
addition, for payments made prior to July 1, 2012, a copy of
the Illinois transfer tax return shall be filed with the county
treasurer to whom the Illinois transfer tax is paid, determined
under subsection (e) of this Section, and, for payments made on
or after July 1, 2012, a copy of the Illinois transfer tax
return shall be filed with the State Treasurer.
    (e) Where to pay tax. The Illinois transfer tax shall be
paid according to to the treasurer of the county determined
under the following rules:
        (1) Illinois Estate Tax. Prior to July 1, 2012, the The
    Illinois estate tax shall be paid to the treasurer of the
    county in which the decedent was a resident on the date of
    the decedent's death or, if the decedent was not a resident
    of this State on the date of death, the county in which the
    greater part, by gross value, of the transferred property
    with a tax situs in this State is located.
        (2) Illinois Generation-Skipping Transfer Tax. Prior
    to July 1, 2012, the The Illinois generation-skipping
    transfer tax involving transferred property from or in a
    resident trust shall be paid to the county treasurer for
    the county in which the grantor resided at the time the
    trust became irrevocable (in the case of an inter vivos
    trust) or the county in which the decedent resided at death
    (in the case of a trust created by the will of a decedent).
    In the case of an Illinois generation-skipping transfer tax
    involving transferred property from or in a non-resident
    trust, the Illinois generation-skipping transfer tax shall
    be paid to the county treasurer for the county in which the
    greater part, by gross value, of the transferred property
    with a tax situs in this State is located.
        (3) Payments on or after July 1, 2012. On or after July
    1, 2012, both the Illinois estate tax and the Illinois
    generation-skipping transfer tax shall be paid directly to
    the State Treasurer.
    (f) Forms; confidentiality. The Illinois transfer tax
return shall be in all respects in the manner and form
prescribed by the regulations of the Attorney General. At the
same time the Illinois transfer tax return is filed, the person
required to file shall also file with the Attorney General a
copy of the related federal return. For individuals dying after
December 31, 2005, in cases where no federal return is required
to be filed, the person required to file an Illinois return
shall also file with the Attorney General schedules of assets
in the manner and form prescribed by the Attorney General. The
Illinois transfer tax return and the copy of the federal return
filed with the Attorney General, the or any county treasurer,
or the State Treasurer shall be confidential, and the Attorney
General, each county treasurer, and the State Treasurer and all
of their assistants or employees are prohibited from divulging
in any manner any of the contents of those returns, except only
in a proceeding instituted under the provisions of this Act.
    (g) County Treasurer shall accept payment. Prior to July 1,
2012, no No county treasurer shall refuse to accept payment of
any amount due under this Act on the grounds that the county
treasurer has not yet received a copy of the appropriate
Illinois transfer tax return.
    (h) Beginning July 1, 2012, the State Treasurer shall not
refuse to accept payment of any amount due under this Act on
the grounds that the State Treasurer has not yet received a
copy of the appropriate Illinois transfer tax return.
(Source: P.A. 93-30, eff. 6-20-03.)
 
    (35 ILCS 405/13)  (from Ch. 120, par. 405A-13)
    Sec. 13. Collection by county treasurers; tax collection
distribution fund.
    (a) Collection by county treasurers. Each county treasurer
shall transmit to the State Treasurer all taxes, interest or
penalties paid to the county treasurer under this Act and in
the county treasurer's possession as of the last day of the
previous month, together with a report under oath identifying
the taxpayer for or by whom an amount was paid. Those amounts
and the report shall be transmitted to and received by the
State Treasurer by the 10th day of each month. At the same
time, a copy of the report shall be furnished to the Attorney
General. The report shall be in a form and contain the
particulars as the State Treasurer may prescribe. The State
Treasurer shall give the county treasurer a receipt for the
amount transmitted to the State Treasurer. Except as provided
in subsection (a-5) of this Section, if any county treasurer
fails to pay to the State Treasurer all amounts that may be due
and payable under this Act as required by this Section, the
county treasurer shall pay to the State Treasurer, as a
penalty, a sum of money equal to the interest on the amounts
not paid at the rate of 1% per month from the time those
amounts are due by the county treasurer until those amounts are
paid. The sureties upon the official bond of the county
treasurer shall be security for the payment of the penalty. The
penalty under this Section may be recovered in a civil action
against the county treasurer and his or her sureties, in the
name of the People of the State of Illinois, in the circuit
court within the county wherein the county treasurer is
resident; and the penalty, when recovered, shall be paid into
the State treasury. The civil action to recover the penalty
shall be brought by the State treasurer within 10 days after
the failure of the county treasurer to pay to the State
Treasurer any amounts collected by the county treasurer within
the time required by this Act. Failure to bring the action
within that time shall not prevent the bringing of the action
thereafter. It is the duty of the State Treasurer to make
necessary and proper investigation to determine what amounts
should be paid under this Act.
    (a-5) The State Treasurer may waive penalties imposed by
subsection (a) of this Section on a case-by-case basis if the
State Treasurer finds that imposing penalties would be
unreasonable or unnecessarily burdensome because the delay in
payment was due to an incident caused by the operation of an
extraordinary force, including, but not limited to, the
occurrence of a natural disaster, that cannot be foreseen, that
cannot be avoided by the exercise of due care, and for which no
person can be held liable.
    (b) Transfer Tax Collection Distributive Fund. The
Transfer Tax Collection Distributive Fund is created as a
special fund in the State treasury. The Fund is a continuation
of the Fund of the same name created under the Illinois Estate
Tax Law, repealed by this Act. As soon as may be after the
first day of each month after the effective date of this Act,
and before September 1, 2012, the State Treasurer shall
transfer from the General Revenue Fund to the Transfer Tax
Collection Distributive Fund an amount equal to 6% of the net
revenue realized from this Act during the preceding month.
    As soon as may be after the first day of each month, the
State Treasurer shall allocate among the counties of this State
the amount available in the Transfer Tax Collection
Distributive Fund. The allocation to each county shall be 6% of
the net revenues collected by the county treasurer under this
Act. The State Comptroller, pursuant to appropriation, shall
then pay those allocations over to the counties. As soon as
possible after all of the required monthly allocations are made
from the Transfer Tax Collection Distributive Fund and before
September 1, 2012, the State Comptroller shall order
transferred and the State Treasurer shall transfer any moneys
remaining in the Transfer Tax Collection Distributive Fund from
that Fund to the General Revenue Fund, and the Transfer Tax
Collection Distributive Fund shall be dissolved.
    (c) On and after July 1, 2012, 94% of the amounts collected
from the taxes, interest, and penalties collected under this
Act shall be deposited into the General Revenue Fund and 6% of
those amounts shall be deposited into the Estate Tax Refund
Fund, a special fund created in the State treasury.
    Moneys in the Estate Tax Refund Fund shall be expended
exclusively for the purpose of paying refunds resulting from
overpayment of tax liability under this Act, except that,
whenever the State Treasurer determines that any such moneys in
the Fund exceed the amount required for the purpose of paying
refunds resulting from overpayment of tax liability under this
Act, the State Treasurer may transfer any such excess amounts
from the Estate Tax Refund Fund to the General Revenue Fund.
    The Treasurer shall order payment of refunds resulting from
overpayment of tax liability under this Act from the Estate Tax
Refund Fund only to the extent that amounts have been deposited
and retained in the Fund.
    This amendatory Act of the 97th General Assembly shall
constitute an irrevocable and continuing appropriation from
the Estate Tax Refund Fund for the purpose of paying refunds
upon the order of the Treasurer in accordance with the
provisions of this Act and for the purpose of paying refunds
under this Act.
(Source: P.A. 96-1162, eff. 7-21-10.)
 
    Section 5-40. The Illinois Police Training Act is amended
by changing Section 9 as follows:
 
    (50 ILCS 705/9)  (from Ch. 85, par. 509)
    Sec. 9. A special fund is hereby established in the State
Treasury to be known as "The Traffic and Criminal Conviction
Surcharge Fund" and shall be financed as provided in Section
9.1 of this Act and Section 5-9-1 of the "Unified Code of
Corrections", unless the fines, costs or additional amounts
imposed are subject to disbursement by the circuit clerk under
Section 27.5 of the Clerks of Courts Act. Moneys in this Fund
shall be expended as follows:
        (1) A portion of the total amount deposited in the Fund
    may be used, as appropriated by the General Assembly, for
    the ordinary and contingent expenses of the Illinois Law
    Enforcement Training Standards Board;
        (2) A portion of the total amount deposited in the Fund
    shall be appropriated for the reimbursement of local
    governmental agencies participating in training programs
    certified by the Board, in an amount equaling 1/2 of the
    total sum paid by such agencies during the State's previous
    fiscal year for mandated training for probationary police
    officers or probationary county corrections officers and
    for optional advanced and specialized law enforcement or
    county corrections training. These reimbursements may
    include the costs for tuition at training schools, the
    salaries of trainees while in schools, and the necessary
    travel and room and board expenses for each trainee. If the
    appropriations under this paragraph (2) are not sufficient
    to fully reimburse the participating local governmental
    agencies, the available funds shall be apportioned among
    such agencies, with priority first given to repayment of
    the costs of mandatory training given to law enforcement
    officer or county corrections officer recruits, then to
    repayment of costs of advanced or specialized training for
    permanent police officers or permanent county corrections
    officers;
        (3) A portion of the total amount deposited in the Fund
    may be used to fund the "Intergovernmental Law Enforcement
    Officer's In-Service Training Act", veto overridden
    October 29, 1981, as now or hereafter amended, at a rate
    and method to be determined by the board;
        (4) A portion of the Fund also may be used by the
    Illinois Department of State Police for expenses incurred
    in the training of employees from any State, county or
    municipal agency whose function includes enforcement of
    criminal or traffic law;
        (5) A portion of the Fund may be used by the Board to
    fund grant-in-aid programs and services for the training of
    employees from any county or municipal agency whose
    functions include corrections or the enforcement of
    criminal or traffic law; and .
        (6) For fiscal year 2013 only, a portion of the Fund
    also may be used by the Department of State Police to
    finance any of its lawful purposes or functions.
    All payments from The Traffic and Criminal Conviction
Surcharge Fund shall be made each year from moneys appropriated
for the purposes specified in this Section. No more than 50% of
any appropriation under this Act shall be spent in any city
having a population of more than 500,000. The State Comptroller
and the State Treasurer shall from time to time, at the
direction of the Governor, transfer from The Traffic and
Criminal Conviction Surcharge Fund to the General Revenue Fund
in the State Treasury such amounts as the Governor determines
are in excess of the amounts required to meet the obligations
of The Traffic and Criminal Conviction Surcharge Fund.
(Source: P.A. 88-586, eff. 8-12-94; 89-464, eff. 6-13-96.)
 
    Section 5-45. The Law Enforcement Camera Grant Act is
amended by changing Section 10 as follows:
 
    (50 ILCS 707/10)
    Sec. 10. Law Enforcement Camera Grant Fund; creation,
rules.
    (a) The Law Enforcement Camera Grant Fund is created as a
special fund in the State treasury. From appropriations to the
Board from the Fund, the Board must make grants to units of
local government in Illinois for the purpose of installing
video cameras in law enforcement vehicles and training law
enforcement officers in the operation of the cameras.
    Moneys received for the purposes of this Section,
including, without limitation, fee receipts and gifts, grants,
and awards from any public or private entity, must be deposited
into the Fund. Any interest earned on moneys in the Fund must
be deposited into the Fund.
    (b) The Board may set requirements for the distribution of
grant moneys and determine which law enforcement agencies are
eligible.
    (c) The Board shall develop model rules to be adopted by
law enforcement agencies that receive grants under this
Section. The rules shall include the following requirements:
        (1) Cameras must be installed in the law enforcement
    vehicles.
        (2) Videotaping must provide audio of the officer when
    the officer is outside of the vehicle.
        (3) Camera access must be restricted to the supervisors
    of the officer in the vehicle.
        (4) Cameras must be turned on continuously throughout
    the officer's shift.
        (5) A copy of the videotape must be made available upon
    request to personnel of the law enforcement agency, the
    local State's Attorney, and any persons depicted in the
    video. Procedures for distribution of the videotape must
    include safeguards to protect the identities of
    individuals who are not a party to the requested stop.
        (6) Law enforcement agencies that receive moneys under
    this grant shall provide for storage of the tapes for a
    period of not less than 2 years.
    (d) Any law enforcement agency receiving moneys under this
Section must provide an annual report to the Board, the
Governor, and the General Assembly, which will be due on May 1
of the year following the receipt of the grant and each May 1
thereafter during the period of the grant. The report shall
include (i) the number of cameras received by the law
enforcement agency, (ii) the number of cameras actually
installed in law enforcement vehicles, (iii) a brief
description of the review process used by supervisors within
the law enforcement agency, (iv) a list of any criminal,
traffic, ordinance, and civil cases where video recordings were
used, including party names, case numbers, offenses charged,
and disposition of the matter, (this item applies, but is not
limited to, court proceedings, coroner's inquests, grand jury
proceedings, and plea bargains), and (v) any other information
relevant to the administration of the program.
    (e) No applications for grant money under this Section
shall be accepted before January 1, 2007 or after January 1,
2011.
    (f) Notwithstanding any other provision of law, in addition
to any other transfers that may be provided by law, on July 1,
2012 only, or as soon thereafter as practical, the State
Comptroller shall direct and the State Treasurer shall transfer
any funds in excess of $1,000,000 held in the Law Enforcement
Camera Grant Fund to the State Police Operations Assistance
Fund.
(Source: P.A. 94-987, eff. 6-30-06.)
 
    Section 5-50. The Illinois Nuclear Safety Preparedness Act
is amended by changing Sections 4, 7, and 8.5 as follows:
 
    (420 ILCS 5/4)  (from Ch. 111 1/2, par. 4304)
    Sec. 4. Nuclear accident plans; fees. Persons engaged
within this State in the production of electricity utilizing
nuclear energy, the operation of nuclear test and research
reactors, the chemical conversion of uranium, or the
transportation, storage or possession of spent nuclear fuel or
high-level radioactive waste shall pay fees to cover the cost
of establishing plans and programs to deal with the possibility
of nuclear accidents. Except as provided below, the fees shall
be used exclusively to fund those Agency and local government
activities defined as necessary by the Director to implement
and maintain the plans and programs authorized by this Act.
Local governments incurring expenses attributable to
implementation and maintenance of the plans and programs
authorized by this Act may apply to the Agency for compensation
for those expenses, and upon approval by the Director of
applications submitted by local governments, the Agency shall
compensate local governments from fees collected under this
Section. Compensation for local governments shall include
$250,000 in any year through fiscal year 1993, $275,000 in
fiscal year 1994 and fiscal year 1995, $300,000 in fiscal year
1996, $400,000 in fiscal year 1997, and $450,000 in fiscal year
1998 and thereafter. Appropriations to the Department of
Nuclear Safety (of which the Agency is the successor) for
compensation to local governments from the Nuclear Safety
Emergency Preparedness Fund provided for in this Section shall
not exceed $650,000 per State fiscal year. Expenditures from
these appropriations shall not exceed, in a single State fiscal
year, the annual compensation amount made available to local
governments under this Section, unexpended funds made
available for local government compensation in the previous
fiscal year, and funds recovered under the Illinois Grant Funds
Recovery Act during previous fiscal years. Notwithstanding any
other provision of this Act, the expenditure limitation for
fiscal year 1998 shall include the additional $100,000 made
available to local governments for fiscal year 1997 under this
amendatory Act of 1997. Any funds within these expenditure
limitations, including the additional $100,000 made available
for fiscal year 1997 under this amendatory Act of 1997, that
remain unexpended at the close of business on June 30, 1997,
and on June 30 of each succeeding year, shall be excluded from
the calculations of credits under subparagraph (3) of this
Section. The Agency shall, by rule, determine the method for
compensating local governments under this Section. The
appropriation shall not exceed $500,000 in any year preceding
fiscal year 1996; the appropriation shall not exceed $625,000
in fiscal year 1996, $725,000 in fiscal year 1997, and $775,000
in fiscal year 1998 and thereafter. The fees shall consist of
the following:
        (1) A one-time charge of $590,000 per nuclear power
    station in this State to be paid by the owners of the
    stations.
        (2) An additional charge of $240,000 per nuclear power
    station for which a fee under subparagraph (1) was paid
    before June 30, 1982.
        (3) Through June 30, 1982, an annual fee of $75,000 per
    year for each nuclear power reactor for which an operating
    license has been issued by the NRC, and after June 30,
    1982, and through June 30, 1984 an annual fee of $180,000
    per year for each nuclear power reactor for which an
    operating license has been issued by the NRC, and after
    June 30, 1984, and through June 30, 1991, an annual fee of
    $400,000 for each nuclear power reactor for which an
    operating license has been issued by the NRC, to be paid by
    the owners of nuclear power reactors operating in this
    State. After June 30, 1991, the owners of nuclear power
    reactors in this State for which operating licenses have
    been issued by the NRC shall pay the following fees for
    each such nuclear power reactor: for State fiscal year
    1992, $925,000; for State fiscal year 1993, $975,000; for
    State fiscal year 1994; $1,010,000; for State fiscal year
    1995, $1,060,000; for State fiscal years 1996 and 1997,
    $1,110,000; for State fiscal year 1998, $1,314,000; for
    State fiscal year 1999, $1,368,000; for State fiscal year
    2000, $1,404,000; for State fiscal year 2001, $1,696,455;
    for State fiscal year 2002, $1,730,636; for State fiscal
    year 2003 through State fiscal year 2011, $1,757,727; for
    State fiscal year 2012 and subsequent fiscal years,
    $1,903,182. Within 120 days after the end of the State
    fiscal year, the Agency shall determine, from the records
    of the Office of the Comptroller, the balance in the
    Nuclear Safety Emergency Preparedness Fund. When the
    balance in the fund, less any fees collected under this
    Section prior to their being due and payable for the
    succeeding fiscal year or years, exceeds $400,000 at the
    close of business on June 30, 1993, 1994, 1995, 1996, 1997,
    and 1998, or exceeds $500,000 at the close of business on
    June 30, 1999 and June 30 of each succeeding year, the
    excess shall be credited to the owners of nuclear power
    reactors who are assessed fees under this subparagraph.
    Credits shall be applied against the fees to be collected
    under this subparagraph for the subsequent fiscal year.
    Each owner shall receive as a credit that amount of the
    excess which corresponds proportionately to the amount the
    owner contributed to all fees collected under this
    subparagraph in the fiscal year that produced the excess.
        (3.5) The owner of a nuclear power reactor that
    notifies the Nuclear Regulatory Commission that the
    nuclear power reactor has permanently ceased operations
    during State fiscal year 1998 shall pay the following fees
    for each such nuclear power reactor: $1,368,000 for State
    fiscal year 1999 and $1,404,000 for State fiscal year 2000.
        (4) A capital expenditure surcharge of $1,400,000 per
    nuclear power station in this State, whether operating or
    under construction, shall be paid by the owners of the
    station.
        (5) An annual fee of $25,000 per year for each site for
    which a valid operating license has been issued by NRC for
    the operation of an away-from-reactor spent nuclear fuel or
    high-level radioactive waste storage facility, to be paid
    by the owners of facilities for the storage of spent
    nuclear fuel or high-level radioactive waste for others in
    this State.
        (6) A one-time charge of $280,000 for each facility in
    this State housing a nuclear test and research reactor, to
    be paid by the operator of the facility. However, this
    charge shall not be required to be paid by any
    tax-supported institution.
        (7) A one-time charge of $50,000 for each facility in
    this State for the chemical conversion of uranium, to be
    paid by the owner of the facility.
        (8) An annual fee of $150,000 per year for each
    facility in this State housing a nuclear test and research
    reactor, to be paid by the operator of the facility.
    However, this annual fee shall not be required to be paid
    by any tax-supported institution.
        (9) An annual fee of $15,000 per year for each facility
    in this State for the chemical conversion of uranium, to be
    paid by the owner of the facility.
        (10) A fee assessed at the rate of $2,500 per truck for
    each truck shipment and $4,500 for the first cask and
    $3,000 for each additional cask for each rail shipment of
    spent nuclear fuel, high-level radioactive waste,
    transuranic waste, or a highway route controlled quantity
    of radioactive materials received at or departing from any
    nuclear power station or away-from-reactor spent nuclear
    fuel, high-level radioactive waste, transuranic waste
    storage facility, or other facility in this State to be
    paid by the shipper of the spent nuclear fuel, high level
    radioactive waste, transuranic waste, or highway route
    controlled quantity of radioactive material. Truck
    shipments of greater than 250 miles in Illinois are subject
    to a surcharge of $25 per mile over 250 miles for each
    truck in the shipment. The amount of fees collected each
    fiscal year under this subparagraph shall be excluded from
    the calculation of credits under subparagraph (3) of this
    Section.
        (11) A fee assessed at the rate of $2,500 per truck for
    each truck shipment and $4,500 for the first cask and
    $3,000 for each additional cask for each rail shipment of
    spent nuclear fuel, high-level radioactive waste,
    transuranic waste, or a highway route controlled quantity
    of radioactive materials traversing the State to be paid by
    the shipper of the spent nuclear fuel, high level
    radioactive waste, transuranic waste, or highway route
    controlled quantity of radioactive material. Truck
    shipments of greater than 250 miles in Illinois are subject
    to a surcharge of $25 per mile over 250 miles for each
    truck in the shipment. The amount of fees collected each
    fiscal year under this subparagraph shall be excluded from
    the calculation of credits under subparagraph (3) of this
    Section.
        (12) In each of the State fiscal years 1988 through
    1991, in addition to the annual fee provided for in
    subparagraph (3), a fee of $400,000 for each nuclear power
    reactor for which an operating license has been issued by
    the NRC, to be paid by the owners of nuclear power reactors
    operating in this State. Within 120 days after the end of
    the State fiscal years ending June 30, 1988, June 30, 1989,
    June 30, 1990, and June 30, 1991, the Agency shall
    determine the expenses of the Illinois Nuclear Safety
    Preparedness Program paid from funds appropriated for
    those fiscal years. When the aggregate of all fees,
    charges, and surcharges collected under this Section
    during any fiscal year exceeds the total expenditures under
    this Act from appropriations for that fiscal year, the
    excess shall be credited to the owners of nuclear power
    reactors who are assessed fees under this subparagraph, and
    the credits shall be applied against the fees to be
    collected under this subparagraph for the subsequent
    fiscal year. Each owner shall receive as a credit that
    amount of the excess that corresponds proportionately to
    the amount the owner contributed to all fees collected
    under this subparagraph in the fiscal year that produced
    the excess.
(Source: P.A. 97-195, eff. 7-25-11.)
 
    (420 ILCS 5/7)  (from Ch. 111 1/2, par. 4307)
    Sec. 7. All monies received by the Agency under this Act
shall be deposited in the State Treasury and shall be set apart
in a special fund to be known as the "Nuclear Safety Emergency
Preparedness Fund". All monies within the Nuclear Safety
Emergency Preparedness Fund shall be invested by the State
Treasurer in accordance with established investment practices.
Interest earned by such investment shall be returned to the
Nuclear Safety Emergency Preparedness Fund. Monies deposited
in this fund shall be expended by the Agency Director only to
support the activities of the Illinois Nuclear Safety
Preparedness Program, including activities of the Illinois
State Police and the Illinois Commerce Commission under Section
8(a)(9), or to fund any other administrative or operational
costs of the Agency.
(Source: P.A. 92-576, eff. 6-26-02; 93-1029, eff. 8-25-04.)
 
    (420 ILCS 5/8.5)
    (Section scheduled to be repealed on January 1, 2015)
    Sec. 8.5. Remote monitoring system upgrades and equipment
replacement.
    (a) Each nuclear power reactor for which an operating
license has been issued by the NRC shall be subject to the fees
described in this Section, which shall be paid by the owner or
owners of each reactor into the Nuclear Safety Emergency
Preparedness Fund. The fees in this Section shall be used
solely for the purposes set forth in this Section and cannot be
transferred for other purposes.
        (1) Within 14 days after the Agency notifies each owner
    subject to the fee requirements of this Section that the
    Agency has entered into one or more contracts with a third
    party for purposes of upgrading the remote monitoring
    system software and that such work will commence within 30
    days, the owner or owners shall make a payment of $19,697
    for each reactor owned. Thereafter, for each such reactor,
    the owner or owners shall submit 11 quarterly payments of
    $19,697. The Agency shall use the fees collected in this
    subsection for purposes of upgrading remote monitoring
    system software and to acquire, replace, or upgrade
    equipment related to such monitoring, including, but not
    limited to, generators and transfer switches, air
    compressors, detection equipment, data loggers, and solar
    panels.
        (2) Within 90 days after the effective date of this
    amendatory Act of the 97th General Assembly, the owner or
    owners subject to the fee requirements of this Section
    shall make a payment of $7,575 for each reactor owned for
    the purposes of acquiring, replacing, and upgrading
    equipment, including, but not limited to, dosimeters,
    safety and command vehicles, liquid scintillation
    analyzers, an alpha spectrometry system, and compositors.
    Thereafter, for each such reactor, the owner or owners
    shall submit 11 quarterly payments of $7,575.
    (b) This Section is repealed on January 1, 2015.
(Source: P.A. 97-195, eff. 7-25-11.)
 
    (420 ILCS 5/6 rep.)
    Section 5-55. The Illinois Nuclear Safety Preparedness Act
is amended by repealing Section 6.
 
    Section 5-60. The Radiation Protection Act of 1990 is
amended by changing Section 35 as follows:
 
    (420 ILCS 40/35)  (from Ch. 111 1/2, par. 210-35)
    (Section scheduled to be repealed on January 1, 2021)
    Sec. 35. Radiation Protection Fund.
    (a) All moneys received by the Agency under this Act shall
be deposited in the State treasury and shall be set apart in a
special fund to be known as the "Radiation Protection Fund".
All monies within the Radiation Protection Fund shall be
invested by the State Treasurer in accordance with established
investment practices. Interest earned by such investment shall
be returned to the Radiation Protection Fund. Monies deposited
in this Fund shall be expended by the Agency Assistant Director
pursuant to appropriation only to support the activities of the
Agency under this Act and as provided in the Laser System Act
of 1997 and the Radon Industry Licensing Act, or to fund any
other administrative or operational costs of the Agency.
    (b) On August 15, 1997, all moneys remaining in the Federal
Facilities Compliance Fund shall be transferred to the
Radiation Protection Fund.
(Source: P.A. 94-104, eff. 7-1-05.)
 
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 Uniform Disposition
of 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 the funding of
the unfunded liabilities of the designated retirement systems.
Beginning in State fiscal year 2014, payments 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
Uniform Disposition of Unclaimed Property Act.
    Each month, the Commissioner of the Office of Banks and
Real Estate shall certify to the State Treasurer the actual
expenditures that the Office of Banks and Real Estate incurred
conducting unclaimed property examinations under the Uniform
Disposition of Unclaimed Property Act during the immediately
preceding month. Within a reasonable time following the
acceptance of such certification by the State Treasurer, the
State Treasurer shall pay from its appropriation from the State
Pensions Fund to the Bank and Trust Company Fund and the
Savings and Residential Finance Regulatory Fund an amount equal
to the expenditures incurred by each Fund for that month.
    Each month, the Director of Financial Institutions shall
certify to the State Treasurer the actual expenditures that the
Department of Financial Institutions incurred conducting
unclaimed property examinations under the Uniform Disposition
of Unclaimed Property Act during the immediately preceding
month. Within a reasonable time following the acceptance of
such certification by the State Treasurer, the State Treasurer
shall pay from its appropriation from the State Pensions Fund
to the Financial Institutions Fund and the Credit Union Fund an
amount equal to the expenditures incurred by each Fund for that
month.
    (c) As soon as possible after the effective date of this
amendatory Act of the 93rd General Assembly, 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 2013 2012, 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 2014 2013 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) As soon as practicable after the effective date of
this amendatory Act of the 93rd General Assembly, 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 the
effective date of this amendatory Act 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 this amendatory Act
of 1994 shall first apply to distributions from the Fund for
State fiscal year 1996.
(Source: P.A. 96-959, eff. 7-1-10; 97-72, eff. 7-1-11.)
 
    (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 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) Beginning on the effective date of this amendatory
Act of the 93rd General Assembly 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) 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) 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 years year 2012 and 2013 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
years year 2012 and 2013 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 the effective
date of this amendatory Act of the 93rd General Assembly 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) 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. 96-45, eff. 7-15-09; 96-958, eff. 7-1-10;
96-1497, eff. 1-14-11; 97-72, eff. 7-1-11.)
 
    Section 10-10. The Illinois Pension Code is amended by
changing Section 14-131 as follows:
 
    (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 the effective date
of this amendatory Act of the 93rd General Assembly 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, and 2012, and 2013 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, and 2012, and 2013 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 the effective date of this amendatory Act of
the 93rd General Assembly 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.
    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 the effective date of this
amendatory Act of 1997, 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) 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 this
amendatory Act of the 93rd General Assembly 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) 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 this amendatory Act of the
96th General Assembly 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) 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 this amendatory Act of the
96th General Assembly 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 years year 2012 and 2013 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. 96-43, eff. 7-15-09; 96-45, eff. 7-15-09;
96-1000, eff. 7-2-10; 96-1497, eff. 1-14-11; 96-1511, eff.
1-27-11; 96-1554, eff. 3-18-11; 97-72, eff. 7-1-11.)
 
    Section 10-20. The Uniform Disposition of Unclaimed
Property Act is amended by changing Section 18 as follows:
 
    (765 ILCS 1025/18)  (from Ch. 141, par. 118)
    Sec. 18. Deposit of funds received under the Act.
    (a) The State Treasurer shall retain all funds received
under this Act, including the proceeds from the sale of
abandoned property under Section 17, in a trust fund. The State
Treasurer may deposit any amount in the 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 trust fund exceeding
$2,500,000 into the State Pensions Fund. Beginning in State
fiscal year 2014, all All amounts in excess of $2,500,000 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. He or she shall make prompt payment of claims he
or she duly allows as provided for in this Act for the trust
fund. Before making the deposit the State Treasurer shall
record the name and last known address of each person appearing
from the holders' reports to be entitled to the abandoned
property. The record shall be available for public inspection
during reasonable business hours.
    (b) Before making any deposit to the credit of the State
Pensions Fund, the State Treasurer may deduct: (1) any costs in
connection with sale of abandoned property, (2) any costs of
mailing and publication in connection with any abandoned
property, and (3) any costs in connection with the maintenance
of records or disposition of claims made pursuant to this Act.
The State Treasurer shall semiannually file an itemized report
of all such expenses with the Legislative Audit Commission.
(Source: P.A. 95-950, eff. 8-29-08; 96-1000, eff. 7-2-10.)
 
ARTICLE 15. REGIONAL OFFICES OF EDUCATION

 
    Section 15-5. The State Finance Act is amended by changing
Section 8.2 as follows:
 
    (30 ILCS 105/8.2)  (from Ch. 127, par. 144.2)
    Sec. 8.2. Appropriations for the distribution of the common
school fund to the several counties and for the payment of
salaries and expenses of regional county superintendents of
schools and the amount to be paid into the Illinois State
teachers' pension and retirement fund and for the refund of
excess taxes paid into the common school fund are payable from
the common school fund.
(Source: Laws 1953, p. 1048.)
 
    Section 15-10. 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 for fiscal
years year 2012 and 2013 only, 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.
    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; or (f) for
    fiscal years year 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. 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. 96-45, eff. 7-15-09; 97-72, eff. 7-1-11; 97-619,
eff. 11-14-11.)
 
    Section 15-15. The School Code is amended by changing
Sections 3-2.5 and 18-5 as follows:
 
    (105 ILCS 5/3-2.5)
    Sec. 3-2.5. Salaries.
    (a) Except as otherwise provided in this Section, the
regional superintendents of schools shall receive for their
services an annual salary according to the population, as
determined by the last preceding federal census, of the region
they serve, as set out in the following schedule:
SALARIES OF REGIONAL SUPERINTENDENTS OF
SCHOOLS
    POPULATION OF REGION                 ANNUAL SALARY
    Less than 48,000                     $73,500
    48,000 to 99,999                     $78,000
    100,000 to 999,999                   $81,500
    1,000,000 and over                   $83,500
    The changes made by Public Act 86-98 in the annual salary
that the regional superintendents of schools shall receive for
their services shall apply to the annual salary received by the
regional superintendents of schools during each of their
elected terms of office that commence after July 26, 1989 and
before the first Monday of August, 1995.
    The changes made by Public Act 89-225 in the annual salary
that regional superintendents of schools shall receive for
their services shall apply to the annual salary received by the
regional superintendents of schools during their elected terms
of office that commence after August 4, 1995 and end on August
1, 1999.
    The changes made by this amendatory Act of the 91st General
Assembly in the annual salary that the regional superintendents
of schools shall receive for their services shall apply to the
annual salary received by the regional superintendents of
schools during each of their elected terms of office that
commence on or after August 2, 1999.
    Beginning July 1, 2000, the salary that the regional
superintendent of schools receives for his or her services
shall be adjusted annually to reflect the percentage increase,
if any, in the most recent Consumer Price Index, as defined and
officially reported by the United States Department of Labor,
Bureau of Labor Statistics, except that no annual increment may
exceed 2.9%. If the percentage of change in the Consumer Price
Index is a percentage decrease, the salary that the regional
superintendent of schools receives shall not be adjusted for
that year.
    When regional superintendents are authorized by the School
Code to appoint assistant regional superintendents, the
assistant regional superintendent shall receive an annual
salary based on his or her qualifications and computed as a
percentage of the salary of the regional superintendent to whom
he or she is assistant, as set out in the following schedule:
SALARIES OF ASSISTANT REGIONAL
SUPERINTENDENTS
    QUALIFICATIONS OF                    PERCENTAGE OF SALARY
    ASSISTANT REGIONAL                   OF REGIONAL
    SUPERINTENDENT                       SUPERINTENDENT
    No Bachelor's degree, but State
    certificate valid for teaching
    and supervising.                     70%    
    Bachelor's degree plus
    State certificate valid
    for supervising.                     75%    
    Master's degree plus
    State certificate valid
    for supervising.                     90%    
    However, in any region in which the appointment of more
than one assistant regional superintendent is authorized,
whether by Section 3-15.10 of this Code or otherwise, not more
than one assistant may be compensated at the 90% rate and any
other assistant shall be paid at not exceeding the 75% rate, in
each case depending on the qualifications of the assistant.
    The salaries provided in this Section plus an amount for
other employment-related compensation or benefits for regional
superintendents and assistant regional superintendents are
payable monthly by the State Board of Education out of the
Personal Property Tax Replacement Fund through a specific
appropriation to that effect in the State Board of Education
budget for the fiscal years year 2012 and 2013 only, and are
payable monthly from the Common School Fund for fiscal year
2014 2013 and beyond through a specific appropriation to that
effect in the State Board of Education budget. The State
Comptroller in making his or her warrant to any county for the
amount due it from the Personal Property Tax Replacement Fund
for the fiscal years year 2012 and 2013 only, and from the
Common School Fund for fiscal year 2014 2013 and beyond shall
deduct from it the several amounts for which warrants have been
issued to the regional superintendent, and any assistant
regional superintendent, of the educational service region
encompassing the county since the preceding apportionment from
the Personal Property Tax Replacement Fund for the fiscal years
year 2012 and 2013 only, and from the Common School Fund for
fiscal year 2014 2013 and beyond.
    County boards may provide for additional compensation for
the regional superintendent or the assistant regional
superintendents, or for each of them, to be paid quarterly from
the county treasury.
    (b) Upon abolition of the office of regional superintendent
of schools in educational service regions containing 2,000,000
or more inhabitants as provided in Section 3-0.01 of this Code,
the funds provided under subsection (a) of this Section shall
continue to be appropriated and reallocated, as provided for
pursuant to subsection (b) of Section 3-0.01 of this Code, to
the educational service centers established pursuant to
Section 2-3.62 of this Code for an educational service region
containing 2,000,000 or more inhabitants.
    (c) If the State pays all or any portion of the employee
contributions required under Section 16-152 of the Illinois
Pension Code for employees of the State Board of Education, it
shall also, subject to appropriation in the State Board of
Education budget for such payments to Regional Superintendents
and Assistant Regional Superintendents, pay the employee
contributions required of regional superintendents of schools
and assistant regional superintendents of schools on the same
basis, but excluding any contributions based on compensation
that is paid by the county rather than the State.
    This subsection (c) applies to contributions based on
payments of salary earned after the effective date of this
amendatory Act of the 91st General Assembly, except that in the
case of an elected regional superintendent of schools, this
subsection does not apply to contributions based on payments of
salary earned during a term of office that commenced before the
effective date of this amendatory Act.
(Source: P.A. 96-893, eff. 7-1-10; 96-1086, eff. 7-16-10;
97-333, eff. 8-12-11; 97-619, eff. 11-14-11.)
 
    (105 ILCS 5/18-5)  (from Ch. 122, par. 18-5)
    Sec. 18-5. Compensation of regional superintendents and
assistants. The State Board of Education shall request an
appropriation payable from the Personal Property Tax
Replacement Fund for fiscal years year 2012 and 2013 only, and
the common school fund for fiscal year 2014 2013 and beyond as
and for compensation for regional superintendents of schools
and the assistant regional superintendents of schools
authorized by Section 3-15.10 of this Act, and as provided in
"An Act concerning fees and salaries and to classify the
several counties of this State with reference thereto",
approved March 29, 1872 as amended, and shall present vouchers
to the Comptroller monthly for the payment to the several
regional superintendents and such assistant regional
superintendents of their compensation as fixed by law. Such
payments shall be made either (1) monthly, at the close of the
month, or (2) semimonthly on or around the 15th of the month
and at the close of the month, at the option of the regional
superintendent or assistant regional superintendent.
(Source: P.A. 97-619, eff. 11-14-11.)
 
ARTICLE 20. GRANT FUNDS RECOVERY ACT

 
    Section 20-5. The Illinois Grant Funds Recovery Act is
amended by changing Section 4.2 as follows:
 
    (30 ILCS 705/4.2)
    Sec. 4.2. Suspension of grant making authority. Any grant
funds and any grant program administered by a grantor agency
subject to this Act are indefinitely suspended on January 1,
2013 July 1, 2012, and on July 1st of every 5th year
thereafter, unless the General Assembly, by law, authorizes
that grantor agency to make grants or lifts the suspension of
the authorization of that grantor agency to make grants. In the
case of a suspension of the authorization of a grantor agency
to make grants, the authority of that grantor agency to make
grants is suspended until the suspension is explicitly lifted
by law by the General Assembly, even if an appropriation has
been made for the explicit purpose of such grants. This
suspension of grant making authority supersedes any other law
or rule to the contrary.
(Source: P.A. 96-1529, eff. 2-16-11.)
 
ARTICLE 95. SEVERABILITY

 
    Section 95-95. Severability. The provisions of this Act are
severable under Section 1.31 of the Statute on Statutes.
 
ARTICLE 99. EFFECTIVE DATE

 
    Section 99-99. Effective date. This Act takes effect upon
becoming law.