Public Act 101-0011
 
HB2071 EnrolledLRB101 04625 RPS 49633 b


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


 
    Section 5. The Illinois Pension Code is amended  by adding 
Section 9-179.4 as follows:
 
    (40 ILCS 5/9-179.4 new)
    Sec. 9-179.4. Service for periods of furlough or salary 
reduction.
    (a)   An active participant may establish service credit and 
earnings credit for periods of furlough beginning on or after 
December 1, 2017 and ending on or before November 30, 2018. To 
receive this credit, the participant must (i) apply in writing 
to the Fund before December 31, 2019; (ii) not receive 
compensation or any type of remuneration from the county for 
any furlough period; (iii) make, on an after-tax basis, 
employee contributions required under this Article based on his 
or her salary during the periods of furlough, plus an amount 
determined by the Board to be equal to the employer's normal 
cost of the benefit, plus compounded interest at the 
actuarially assumed rate from the date  of furlough to the date 
of payment; and (iv) pay the employee contributions required by 
this Section while he or she is an active participant and 
within 12 months after the date of application. The participant 
shall provide, at the time of application, written 
certification from the county stating (1) the total number of 
furlough days the participant has been required to take and (2) 
that the participant has not received compensation or any type 
of remuneration from the county for such furlough days.
    (b)   An active participant may establish earnings credit for 
periods of salary reduction beginning on or after December 1, 
2017 and ending on or before November 30, 2018. To receive this 
credit, the participant must: (i) apply in writing to the Fund 
before December 31, 2019; (ii) not receive compensation or any 
type of remuneration from the county for any reduction in 
salary; (iii) make, on an after-tax basis, employee 
contributions required under this Article based on the 
reduction in salary, plus an amount determined by the Board to 
be equal to the employer's normal cost of the benefit, plus 
compounded interest at the actuarially assumed rate from the 
date of reduction in salary to the date of payment; and (iv) 
pay the employee contributions required by this Section while 
he or she is an active participant and within 12 months after 
the date of application. The participant shall provide, at the 
time of application, written certification from the county 
stating (1) the total reduction in salary for each pay period 
with a reduction in salary and (2) that the participant has not 
received compensation or any type of remuneration from the 
county for such reduction in salary.
    (c)   For the purposes of this Section, the employer's normal 
cost shall be determined by the Fund's actuarial valuation for 
the year ending December 31, 2018.  Any payments received under 
this Section shall be considered contributions made by the 
employee for the purposes of Sections 9-169 and 10-107 of this 
Code.
 
    Section 90. The State Mandates Act is amended by adding 
Section 8.43 as follows:
 
    (30 ILCS 805/8.43 new)
    Sec. 8.43. Exempt mandate. Notwithstanding Sections 6 and 8 
of this Act, no reimbursement by the State is required for the 
implementation of any mandate created by this amendatory Act of 
the 101st General Assembly.

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

Effective Date:  6/7/2019