Public Act 095-0457
 
SB1304 Enrolled LRB095 10737 JAM 30976 b

    AN ACT concerning State government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Department of Central Management Services
Law of the Civil Administrative Code of Illinois is amended by
changing Section 405-110 as follows:
 
    (20 ILCS 405/405-110)  (was 20 ILCS 405/64.2)
    Sec. 405-110. Federal tax-exempt benefits in lieu of salary
or wages; flexible spending.
    (a) The Department may, at the Director's discretion,
establish and implement or approve plans whereby State
employees and officers, including those of State universities
and colleges, may enter into agreements with their employer to
elect to receive, in lieu of salary or wages, benefits that are
not taxable under the federal Internal Revenue Code. These
agreements may include the acceptance of a reduction in
earnings or the foregoing of an increase in earnings by an
employee and the employer's payment of those amounts as
employer contributions for benefits that the employee selects
from a list of employee benefits offered by the employer.
    (b) Prior to the establishment of such a plan under
subsection (a), the Director shall seek the advice of
interested State agencies regarding the content and
implementation of the plan.
    (c) Selection of plan offerings under subsection (a) shall
not be subject to the Illinois Purchasing Act.
    (d) Benefits selected by employees in plans under
subsection (a) shall be included in gross income for
determination of pension base.
    (e) To the extent allowable under federal law and
regulations, the Department of Central Management Services
must allow employees of State colleges and universities to
participate in the Department's flexible spending program. The
flexible spending program includes the dependent care
assistance plan and the medical care assistance plan.
(Source: P.A. 91-239, eff. 1-1-00.)

Effective Date: 1/1/2008